HS 060220 Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

Quick Answer: Trees, shrubs, and bushes, grafted or not, of kinds which bear edible fruit or nuts, imported under HS 060220 enter the UK duty-free, the EU at 0.00% or 8.30% depending on the specific variety, and the US at Free or 25% depending on the specific variety. This classification covers live plants intended for fruit or nut production, such as fruit trees, berry bushes, and nut-bearing shrubs. Importers should verify the precise subheadings and applicable duty rates for specific species in each jurisdiction, as variations exist. According to CustomTariffs data, careful attention to the specific botanical classification is crucial for accurate declaration and duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
0602200000 — — —
0602201000 0.00 % — —
0602202000 0.00 % — —
0602203000 0.00 % — —
0602208000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
0602201000 0.00 % — —
0602200000 — — —
0602202000 8.30 % — —
0602203000 8.30 % — —
0602208000 8.30 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
0602200000 Free — ["No."]

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.

How to Classify This HS Code?

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What products does HS 060220 cover?

This subheading covers live trees, shrubs, and bushes, whether grafted or not, specifically those varieties cultivated for their edible fruit or nuts. This includes a wide range of fruit-bearing plants such as apple trees (Malus domestica), citrus trees (Citrus spp.), and nut-bearing trees like walnut (Juglans regia) and pecan (Carya illinoinensis). The World Customs Organization (WCO) Harmonized System Nomenclature and official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criterion is the potential for producing edible fruit or nuts, irrespective of whether the plant is currently bearing fruit.

What falls outside HS 060220?

The following products are excluded from HS 060220: ornamental trees, shrubs, and bushes not cultivated for edible fruit or nuts, such as flowering shrubs or decorative evergreens. Also excluded are plants primarily grown for medicinal purposes or for their foliage, even if they incidentally produce small, inedible fruits. For instance, plants classified under heading 0601 (bulbs, tubers, etc.) or heading 060290 (other live plants) that do not meet the edible fruit or nut criteria are not covered. Plants that are already harvested and processed into fruit or nuts are also excluded.

What are common classification mistakes for HS 060220?

A common error is misclassifying plants that bear fruit but are primarily cultivated for ornamental purposes, or vice versa. For example, a decorative apple tree variety that produces small, inedible fruits might be mistakenly classified here. Conversely, a fruit tree that is not yet mature enough to bear fruit might be misclassified if its primary characteristic is not clearly identifiable as a fruit-bearing species. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes the Section and Chapter Notes and the terms of the headings and subheadings, is crucial.

How should importers classify products under HS 060220?

The correct procedure for classifying products under HS 060220 involves a thorough examination of the plant's botanical characteristics and its intended commercial purpose. Importers and customs brokers must verify that the plant is a live tree, shrub, or bush, and critically, that it is of a kind that bears edible fruit or nuts. Consulting botanical descriptions, supplier documentation, and official tariff databases like the USITC HTS or the UK Trade Tariff is essential to confirm the species and its classification criteria before import.

How is the duty calculated for products under HS 060220?

A shipment of 100 live apple trees (Malus domestica) intended for fruit production, with a declared customs value of $5,000 USD, would attract a US duty. Under the USITC Harmonized Tariff Schedule, the Most Favored Nation (MFN) duty rate for HS 060220 is typically 5% ad valorem. Therefore, the calculated duty would be $250 USD (5% × $5,000 USD). This calculation is based on the declared value and the MFN rate published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 060220?

Several free trade agreements may reduce the applicable duty rate for HS 060220, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for duty-free entry. For example, live apple trees originating from Canada or Mexico could be imported duty-free into the United States. To claim this preference, a valid origin declaration or certificate of origin, as specified by USMCA regulations, is required. Other agreements may offer reduced rates depending on the origin country.

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Which HS Codes Are Related?

HS 060240 HS 060230 HS 060120 HS 060210 HS 060110 HS 160220

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 060220 (edible fruit or nut bearing trees, shrubs, and bushes)?

Import duty rates for HS code 060220 vary significantly by country. For instance, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) rate is often 0.00%. However, preferential rates under trade agreements can also apply. The EU's TARIC system and the UK's Trade Tariff will show specific rates for imports into those regions, which can differ. Always consult the specific tariff schedule of the importing country for the applicable duty rate.

How is the duty calculated for HS code 060220, and can you provide an example?

The duty calculation for HS code 060220 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (per unit). For example, if a country imposes an 8.30% ad valorem duty and you import 100 apple trees valued at $10 each, the total value is $1000. The duty would be calculated as 8.30% of $1000, which equals $83.00. If a specific duty applied, such as $5 per tree, the duty for 100 trees would be $500. Always verify the duty basis (ad valorem or specific) in the importing country's tariff schedule.

What documentation is typically required when importing plants classified under HS code 060220?

Importing live plants under HS code 060220 requires specific documentation beyond standard customs declarations. Importers must typically provide a phytosanitary certificate issued by the plant health authority of the exporting country, confirming the plants are free from pests and diseases. Depending on the destination country and the specific plant species, additional permits or licenses from agricultural or environmental agencies (e.g., USDA APHIS in the US) may be necessary. Consult the importing country's agricultural and customs authorities for a comprehensive list.

Are there specific criteria to distinguish between HS code 060220 and other horticultural HS codes?

Yes, the primary criterion for HS code 060220 is that the trees, shrubs, or bushes must be of kinds which bear edible fruit or nuts. This distinguishes them from ornamental plants (often classified under Chapter 6, but different subheadings), or plants primarily used for other purposes. For example, a fruit-bearing apple tree is classified here, while a rose bush, even if it produces rose hips, would likely fall under a different subheading if not primarily cultivated for edible fruit. Grafted or non-grafted status does not affect classification within this code, but the 'edible fruit or nuts' characteristic is key.

How do trade agreements, such as USMCA or EU free trade agreements, impact duty rates for HS code 060220?

Trade agreements can significantly reduce or eliminate duties for goods originating from member countries. For example, under the United States-Mexico-Canada Agreement (USMCA), certain agricultural products, including some fruit and nut-bearing plants, may qualify for preferential duty-free treatment if they meet the agreement's rules of origin. Similarly, free trade agreements the EU has with various countries can offer reduced duty rates. To claim preferential treatment, importers must provide proof of origin, such as a certificate of origin or an origin declaration, as stipulated by the specific trade agreement.