WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
06.04 - Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0604.20 0604.90 - - Fresh - - Other This heading covers not only foliage, branches, etc., as such, but also bouquets, wreaths, floral baskets and similar articles incorporating foliage or parts of trees, shrubs, bushes or other plants, or incorporating grasses, mosses or lichens. Provided that such bouquets, etc., have the essential character of florists' wares, they remain in the heading even if they contain accessories of other materials (ribbons, wire frames, etc.). Goods of this heading may bear decorative fruits, but if they incorporate flowers or flower buds they are excluded (heading 06.03). The heading covers natural Christmas trees, provided that they are clearly unfit for replanting (e.g., root sawn off, root killed by immersion in boiling water). The heading also excludes plants and parts of lants (includin grasses, mosses and lichens) of a kind used rimanly in perfumery, in phannscy or z r insecticidal, kgicidal or similar purposes (beading 1 2 . l l ~or for laihng (beading 14.01), provided that, in the condition in which they are presented, they are not suitabg for bouquets or for ornamental purposes. The heading also excludes collages and similar decorative plaques of heading 97.01.
1.- Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2.- Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.