HTS chapter · section II
Chapter 06
Vegetable products
Chapter 06 of the Harmonized Tariff Schedule sits in section II (vegetable products). It has 4 headings and 31 eight-digit tariff lines.
The spread of 7 percentage points between the cheapest and dearest lines makes misclassification expensive here.
6 of its 23 lines with a percentage rate are duty-free at the general rate (26%) and 17 are dutiable, from duty-free up to 7%. The median line pays 3.5%.
8 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 0602 (other live plants (including their roots), cuttings and slips; mushroom spawn), with 10 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 0603 (cut flowers and flower buds of a kind suitable for bouquets or for ornamental…) at 6.4%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0601 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 | 9 | 0 | 2.45% |
| 0602 | Other live plants (including their roots), cuttings and slips; mushroom spawn | 10 | 3 | 1.9% |
| 0603 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | 8 | 0 | 6.4% |
| 0604 | 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… | 4 | 3 | duty-free |