Sections

Chapter 06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

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

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
0601.10	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
0601.10.15.00	· Tulip bulbs	89.6¢/1000	$6/1000	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.30.00	· Hyacinth bulbs	38.4¢/1000	$4/1000	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.45.00	· Lily bulbs	55.7¢/1000	$6/1000	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.60.00	· Narcissus bulbs	$1.34/1000	$6/1000	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.75.00	· Crocus corms	19.2¢/1000	$2/1000	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.85.00	· Lily of the valley pips	$1.44/1000	$6/1000	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.90	· Other	3.5%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
0601.10.90.20	· · Iris bulbs	3.5%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.90.40	· · Gladiolus corms	3.5%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.90.60	· · Begonia (tuberous) tubers	3.5%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.10.90.80	· · Other	3.5%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.20	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
0601.20.10.00	· Hyacinth bulbs, without soil attached	38.4¢/1000	$4/1000	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0601.20.90.00	· Other	1.4%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.

0602: Other live plants (including their roots), cuttings and slips; mushroom spawn

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
0602.10.00.00	Unrooted cuttings and slips	4.8%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.20.00.00	Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts	Free	25%		No.
0602.30.00.00	Rhododendrons and azaleas, grafted or not	1.9%	25%	Free (A, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.40.00.00	Roses, grafted or not	Free	4¢ each		No.
0602.90	Other
	· Herbaceous perennials
0602.90.20.00	· · Orchid plants	Free	25%		kg
	· · Other
0602.90.30	· · · With soil attached to roots	1.4%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)
0602.90.30.10	· · · · Chrysanthemums	1.4%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.90.30.90	· · · · Other	1.4%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.90.40.00	· · · Other	3.5%	30%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	kg
	· Other
0602.90.50.00	· · Mushroom spawn	1.4¢/kg	2.2¢/kg	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	kg
	· · Other
0602.90.60	· · · With soil attached to roots	1.9%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)
0602.90.60.10	· · · · Trees and shrubs	1.9%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.90.60.20	· · · · Poinsettias	1.9%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.90.60.90	· · · · Other	1.9%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.90.90	· · · Other	4.8%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)
0602.90.90.10	· · · · Trees and shrubs	4.8%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0602.90.90.90	· · · · Other	4.8%	25%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.

0603: Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
	Fresh
0603.11.00	· Roses	6.8%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
0603.11.00.30	· · Spray	6.8%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0603.11.00.50	· · Other	6.8%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
0603.12	· Carnations
0603.12.30.00	· · Miniature (spray) carnations	3.2%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.
0603.12.70.00	· · Other	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.13.00	· Orchids	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)
0603.13.00.50	· · Dendrobium	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.13.00.60	· · Other	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.14.00	· Chrysanthemums	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)
	· · Chrysanthemums
0603.14.00.10	· · · Pom Pom	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.14.00.20	· · · Other	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.15.00.00	· Lilies (Lillium spp.)	6.4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01	· Other	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)
0603.19.01.05	· · Anthuriums	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.07	· · Alstroemeria	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.09	· · Aster	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.11	· · Bells of Ireland	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.13	· · Bird of Paradise	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.14	· · Calla lilies	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.15	· · Daffodils	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.16	· · Delphinium	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.17	· · Freesia	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.18	· · Gerbera	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.19	· · Gladiolus	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.20	· · Gypsophila	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.25	· · Hydrangea	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.27	· · Hypericum	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.29	· · Lisianthus	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.31	· · Peony	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.35	· · Ranunculus	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.37	· · Scabiosa	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.40	· · Snapdragons	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.41	· · Statice	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.42	· · Stock	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.43	· · Sunflowers	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.45	· · Tulips	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.55	· · Campanula	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.19.01.97	· · Other	6.4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) 3.2% (JP)	No.
0603.90.00.00	Other	4%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, JP, KR, MA, OM, P, PA, PE, S, SG)	No.

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 for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
0604.20.00	Fresh	Free	Free
0604.20.00.05	· Aralia	Free	Free		No.
0604.20.00.11	· Aspidistra	Free	Free		No.
0604.20.00.15	· Eucalyptus	Free	Free		No.
	· Evergreen Christmas trees
0604.20.00.20	· · Douglas fir	Free	Free		No.
0604.20.00.40	· · Fir except Douglas fir	Free	Free		No.
0604.20.00.60	· · Other	Free	Free		No.
	· Ferns
0604.20.00.65	· · Leather leaf	Free	Free		No.
0604.20.00.70	· · Other	Free	Free		No.
0604.20.00.72	· Mosses and lichens	Free	Free		No.
	· Palms
0604.20.00.74	· · Chamadorea	Free	Free		No.
0604.20.00.78	· · Other	Free	Free		No.
0604.20.00.82	· Pittosporum	Free	Free		No.
0604.20.00.84	· Ruscus	Free	Free		No.
0604.20.00.86	· Other	Free	Free		No.
0604.90	Other
0604.90.10.00	· Mosses and lichens	Free	Free		No.
	· Other
0604.90.30.00	· · Dried or bleached	Free	Free		No.
0604.90.60.00	· · Other	7%	50%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.

Sections

I: Live Animals; Animal Products

II: Vegetable Products

III: Animal or Vegetable Fats and Oils; Prepared Edible Fats; Animal or Vegetable Waxes

IV: Prepared Foodstuffs; Beverages, Spirits, Vinegar; Tobacco

V: Mineral Products

VI: Products of the Chemical or Allied Industries

VII: Plastics and Articles Thereof; Rubber and Articles Thereof

VIII: Raw Hides, Skins, Leather, Furskins, Saddlery and Harness; Travel Goods, Handbags; Articles of Animal Gut

IX: Wood, Wood Charcoal, Cork, Articles of Wood, Basketware

X: Pulp of Wood, Paper or Paperboard, Articles Thereof

XI: Textiles and Textile Articles

XII: Footwear, Headgear, Umbrellas, Feathers, Artificial Flowers; Articles of Human Hair

XIII: Articles of Stone, Plaster, Cement, Asbestos, Ceramic Products, Glass

XIV: Pearls, Precious Stones and Metals, Imitation Jewelry, Coins

XV: Base Metals and Articles of Base Metal

XVI: Machinery, Mechanical Appliances, Electrical Equipment, Sound/TV Recorders and Parts

XVII: Vehicles, Aircraft, Vessels, Transport Equipment

XVIII: Optical, Photographic, Cinematographic, Measuring, Precision Instruments, Clocks, Watches, Musical Instruments

XIX: Arms and Ammunition; Parts and Accessories

XX: Miscellaneous Manufactured Articles

XXI: Works of Art, Collectors' Pieces and Antiques

XXII: Special Classification Provisions, Temporary Legislation, Modifications per Trade Agreements

Chapter 06: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

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

Tulip bulbs

Hyacinth bulbs

Lily bulbs

Narcissus bulbs

Crocus corms

Lily of the valley pips

Other

Iris bulbs

Gladiolus corms

Begonia (tuberous) tubers

Other

Hyacinth bulbs, without soil attached

Other

0602: Other live plants (including their roots), cuttings and slips; mushroom spawn

Unrooted cuttings and slips

Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

Rhododendrons and azaleas, grafted or not

Roses, grafted or not

Orchid plants

With soil attached to roots

Chrysanthemums

Other

Other

Mushroom spawn

With soil attached to roots

Trees and shrubs

Poinsettias

Other

Other

Trees and shrubs

Other

0603: Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Roses

Spray

Other

Miniature (spray) carnations

Other

Orchids

Dendrobium

Other

Chrysanthemums

Pom Pom

Other

Lilies (Lillium spp.)

Other

Anthuriums

Alstroemeria

Aster

Bells of Ireland

Bird of Paradise

Calla lilies

Daffodils

Delphinium

Freesia

Gerbera