Analysis
HTS 0602.90.40 covers other: other under heading 0602 (other live plants (including their roots), cuttings and slips; mushroom spawn).
Rates on the nearby lines range from duty-free to 4.8%. The costliest confusion would be with 0602.90.20 (herbaceous perennials: orchid plants) at duty-free, a difference of 3.5 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 3.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 30%, 8.6 times the general rate.
The general duty rate is 3.5% of the customs value, which is in the middle of the rates in chapter 06 (52nd percentile of 23 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 111421 (Nursery and Tree Production), the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0602.90.20 | Herbaceous perennials: orchid plants | Free |
| 0602.90.30 | With soil attached to roots | 1.4% |
| 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% |