Back to Encyclopedia

06

Official Chapter Guide

Live trees and plants, including bulbs and cut flowers, for planting or ornamental use; excludes potatoes and similar items.

Tariff Landscape

  • Duty Landscape: Many items in this chapter can be duty-free, but some ornamental plants may incur tariffs.
  • Trade Impact: Goods are generally not affected by Section 301 or Section 232 measures.
  • ADD/CVD Concerns: Low risk of antidumping or countervailing duty trends for items in this chapter.

Classification Strategy

  • Common Mistakes: Misclassifying products like potatoes and onions which belong to Chapter 7 instead of this chapter.
  • Complex Areas: Determining whether goods fall under live plant categories or are considered processed/finished products.
  • Critical Distinction: Accurately identifying compositions of bouquets or floral arrangements to include only plant material.

Legal Framework

Executive Summary

  • Exclusions: This chapter does not include potatoes, onions, shallots, garlic, or other products of Chapter 7.
  • Inclusions: Covers live trees and plants commonly supplied by nursery gardeners or florists.
  • Special Definitions: Goods under headings 0603 or 0604 include bouquets and similar articles without considering non-plant accessories.
  • Additional Clarification: Headings 0603 and 0604 exclude decorative plaques of heading 9701.
View Full Legal Notes Source →

Auditing products in Chapter 06?

Use our AI-powered analyzer to cross-reference these legal notes against your invoice line-items automatically.