HS 060120 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
Quick Answer: Bulbs, tubers, tuberous roots, corms, crowns, and rhizomes, whether in growth or in flower, along with chicory plants and roots, imported under HS 060120 enter the UK at rates ranging from 0.00% to 8.00%, the EU at rates from 0.00% to 9.60%, and the US with rates of 1.4%, Free, or 30%. This classification covers dormant or actively growing plant propagation material, excluding finished ornamental plants. Importers should note that preferential rates may apply in the US for certain trading partners. According to CustomTariffs data, understanding these varying duty structures is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0601200000 | — | — | — |
| 0601201000 | 0.00 % | — | — |
| 0601203000 | 8.00 % | — | — |
| 0601209000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0601200000 | — | — | — |
| 0601201000 | 0.00 % | — | — |
| 0601203000 | 9.60 % | — | — |
| 0601209000 | 6.40 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 060120 | — | — | — |
| 0601209000 | 1.4% | Free (17 programs) | ["No."] |
| 0601201000 | 38.4¢/1000 | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0601.20?
Imports of Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 060120 cover?
This subheading covers live bulbs, tubers, tuberous roots, corms, crowns, and rhizomes that are in a state of growth or are flowering. It specifically includes chicory plants and their roots, intended for propagation or ornamental purposes. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, these items are distinct from dormant plant parts classified under 0601.10.
What falls outside HS 060120?
The following products are excluded from HS 060120: dormant bulbs, tubers, and roots not in growth or flower, which are classified under 0601.10. Also excluded are dried or processed plant parts, such as dried bulbs or roots used for medicinal or culinary purposes, which would fall under different headings. For instance, dried chicory roots for coffee substitutes are typically classified under 0901.22 or 2106.90, depending on their processing and intended use.
What are common classification mistakes for HS 060120?
A common error is misinterpreting the "in growth or in flower" condition. Importers may incorrectly classify dormant plant material under 0601.20, or conversely, classify actively growing or flowering plants intended for immediate sale as landscaping under Chapter 06. Adherence to General Interpretative Rule 1 and Rule 6 of the Harmonized System is crucial, ensuring classification is based on the specific wording of the subheading and its section/chapter notes.
How should importers classify products under HS 060120?
The correct procedure for classifying products under HS 060120 involves a thorough examination of the product's condition. Importers and customs brokers must verify if the bulbs, tubers, or roots are actively growing or flowering. Consulting the official descriptions in the WCO HS Nomenclature, and cross-referencing with specific national tariff schedules like the UK Trade Tariff or the EU TARIC, is essential to confirm the correct classification before shipment.
How is the duty calculated for products under HS 060120?
A shipment of 1,000 flowering tulip bulbs, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($500 USD × 10% = $50.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 0601.20.
Which trade agreements reduce duties for HS 060120?
Several free trade agreements may reduce the applicable duty rate for HS 060120, including the United States-Mexico-Canada Agreement (USMCA), which offers Free entry for qualifying goods originating from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may provide duty-free entry for eligible goods from designated developing countries. To claim these preferences, a valid origin declaration or certificate, such as a USMCA Certificate of Origin or a GSP Form A, is typically required by customs authorities.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 060120 (bulbs, tubers, etc.)?
The Most Favored Nation (MFN) duty rate for HS code 060120 varies by country. For instance, the United States applies a duty rate of 0.00% ad valorem. The European Union's TARIC system shows a range, with standard rates often around 6.00% or 8.00% ad valorem, but specific rates can depend on the exact product and origin. The UK Trade Tariff also lists varied rates, such as 6.40% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is the duty for HS code 060120 calculated, and can you provide an example?
Duty calculation typically involves an ad valorem rate (a percentage of the value) or a specific rate (a fixed amount per unit), or a combination. For example, if a shipment of tulip bulbs (classified under 060120) has a declared customs value of $5,000 USD and the importing country's MFN duty rate is 3.5% ad valorem, the duty would be calculated as: $5,000 (value) × 0.035 (duty rate) = $175.00. Always verify if the duty is based solely on value, weight, quantity, or a combination thereof.
What are the key classification criteria for HS code 060120?
HS code 060120 covers live bulbs, tubers, tuberous roots, corms, crowns, and rhizomes that are either in the process of growth or are flowering. This also includes chicory plants and their roots. The key distinction is that these items must be living plant material intended for propagation or planting, not for consumption or ornamental use in their current state (unless they are 'in growth or in flower' as specified). For example, dormant potatoes intended for consumption would not fall under this code.
Which trade agreements offer preferential duty rates for HS code 060120?
Many trade agreements provide preferential duty rates for goods classified under HS 060120. For example, under the USMCA, goods originating from Canada or Mexico may be eligible for Free (0.00%) duty. The EU's Generalized System of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries like Chile (CL), South Korea (KR), and Singapore (SG) often grant reduced or zero duties. The UK also has preferential rates under agreements with countries like Australia (AU) and various others listed with 'Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)' which indicates origin-dependent duty-free access. Importers must possess a valid Certificate of Origin to claim these benefits.
What documentation is typically required when importing goods under HS code 060120?
Standard import documentation for HS code 060120 includes a commercial invoice, packing list, and bill of lading/air waybill. Crucially, due to the nature of live plant material, a phytosanitary certificate issued by the plant protection organization of the exporting country is almost always required to prevent the introduction of pests and diseases. Depending on the importing country's regulations and the specific commodity, additional permits or licenses from agricultural or environmental agencies may be necessary. For preferential duty claims, a valid Certificate of Origin is mandatory.