HTS heading · chapter 06
0602
Other live plants (including their roots), cuttings and slips; mushroom spawn
Analysis
Heading 0602 of the Harmonized Tariff Schedule covers other live plants (including their roots), cuttings and slips; mushroom spawn. It divides into 5 six-digit subheadings and 10 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
3 of its 9 lines with a percentage rate are duty-free at the general rate (33%) and 6 are dutiable, from duty-free up to 4.8%. The median line pays 1.9%.
1 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 largest subheadings are 0602.90 (other, 6 lines), 0602.10 (unnamed, 1 line), 0602.20 (unnamed, 1 line) and 0602.30 (unnamed, 1 line).
Its median rate of 1.9% sits at the 39th percentile of the headings in chapter 06.
By Census's concordance, most of its statistical lines are made by Nursery and Tree Production (111421) and Mushroom Production (111411). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0602.10.00 | Unrooted cuttings and slips | 4.8% |
| 0602.20.00 | Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts | Free |
| 0602.30.00 | Rhododendrons and azaleas, grafted or not | 1.9% |
| 0602.40.00 | Roses, grafted or not | Free |
| 0602.90.20 | Herbaceous perennials: orchid plants | Free |
| 0602.90.30 | With soil attached to roots | 1.4% |
| 0602.90.40 | Other: other | 3.5% |
| 0602.90.50 | Other: mushroom spawn | 1.4¢/kg |
| 0602.90.60 | With soil attached to roots | 1.9% |
| 0602.90.90 | Other: other | 4.8% |