HS 060240 Roses, grafted or not
Quick Answer: Roses, grafted or not, imported under HS 060240 enter the UK duty-free, the EU at 8.30% ad valorem, and the US at 4¢ each under the MFN rate. This classification specifically covers all types of roses, whether they are grafted onto rootstock or not. Importers should be aware of the significant duty rate difference between the EU and other major markets. For precise application, especially concerning specific rose varieties or treatments, consulting detailed tariff schedules via platforms like CustomTariffs is recommended. Customs brokers should ensure accurate declaration of the product's condition to apply the correct duty.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0602400000 | 0.00 % | — | — |
| 0602400010 | 0.00 % | — | — |
| 0602400090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0602400000 | 8.30 % | — | — |
| 0602400010 | 8.30 % | — | — |
| 0602400090 | 8.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0602400000 | 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 060240 cover?
This subheading covers roses, whether grafted or not, intended for planting or for ornamental purposes. According to the World Customs Organization's Harmonized System Nomenclature, this includes all varieties of the genus *Rosa*. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that live plants of roses, including cuttings, slips, and rootstocks, fall under this classification, provided they are not dried, dead, or preserved in a manner that fundamentally alters their nature.
What falls outside HS 060240?
The following products are excluded from HS 060240: cut roses for decorative purposes (classified under heading 0603), rose hips (classified under heading 0812 if preserved or heading 1211 if for medicinal or perfumery purposes), and rose essential oils or concretes (classified under heading 3301). Furthermore, seeds of roses are classified under heading 1209. Products that have undergone significant processing, such as dried or preserved roses not intended for planting, are also excluded from this subheading.
What are common classification mistakes for HS 060240?
A common error is misclassifying cut roses intended for floral arrangements under this subheading. General Rule of Interpretation (GRI) 1 dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Cut flowers, even if from a rose plant, are specifically provided for under heading 0603. Importers may also mistakenly classify rose plants that are not alive or have been significantly altered through preservation techniques, which would necessitate classification under other headings.
How should importers classify products under HS 060240?
The correct procedure for classifying products under HS 060240 involves a thorough examination of the product's nature and intended use. Importers and customs brokers must verify that the product is a live rose plant, either grafted or not, for planting or ornamental purposes. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the WCO HS Explanatory Notes is crucial. Confirmation of the genus *Rosa* and its state as a live plant is paramount for accurate classification.
How is the duty calculated for products under HS 060240?
A shipment of 100 live 'Peace' rose plants, declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value. The calculation is: 7.0% × $500 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS code 0602.40.0000.
Which trade agreements reduce duties for HS 060240?
Several free trade agreements may reduce the applicable duty rate for HS 060240, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating roses from Canada and Mexico. The EU-UK Trade and Cooperation Agreement also allows for duty-free entry for originating goods. For originating roses from countries benefiting from the Generalized System of Preferences (GSP), duties may be reduced to Free. Documentation typically required includes a self-certified origin statement for USMCA, an EUR.1 movement certificate for EU/UK preferences, or a GSP Form A for developing-country preferences, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 060240 (Roses, grafted or not) in major markets?
Import duty rates for HS code 060240 vary by country. For example, under the Harmonized Tariff Schedule of the United States (HTSUS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under TARIC, the rate is 0.00% ad valorem. The UK Trade Tariff also lists a 0.00% duty rate. However, some countries may apply specific duties or have different rates under various trade agreements. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the duty calculated for imported roses under HS code 060240 if a specific duty applies?
While many major markets offer duty-free entry for roses (HS 060240), some may apply a specific duty. For instance, if a country applied a duty of 4¢ per plant, and you imported 1,000 rose plants, the calculation would be: 1,000 plants * $0.04/plant = $40.00 in duties. Always verify the applicable duty basis (ad valorem, specific, or compound) and rate from the official tariff database of the destination country.
What documentation is typically required for importing roses under HS code 060240?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading, importing live plants like roses (HS 060240) often requires specific phytosanitary certificates. These certificates, issued by the plant health authority of the exporting country, attest that the plants are free from pests and diseases. Additionally, importers may need to comply with specific import permits or declarations required by the importing country's agricultural or environmental agencies. Always check with the destination country's customs and agricultural authorities for precise requirements.
Do common trade agreements, like USMCA or EU trade deals, offer preferential duty rates for HS code 060240?
Yes, trade agreements can significantly impact duty rates. For example, roses imported into the United States from Canada or Mexico under the United States-Mexico-Canada Agreement (USMCA) would generally benefit from duty-free treatment, aligning with the general MFN rate. Similarly, roses imported into EU member states from countries with preferential trade agreements with the EU may also qualify for reduced or zero duty rates, provided they meet the rules of origin. Importers should verify the specific origin requirements and preferential status under the relevant trade agreement.
What are the classification criteria for HS code 060240, specifically distinguishing 'roses, grafted or not'?
HS code 060240 covers all types of roses, whether they are grafted onto rootstock or are own-rooted (not grafted). This includes live plants, cuttings, and seedlings intended for planting or propagation. The key criterion is that the item is botanically identifiable as a rose (genus Rosa). Whether the plant has been artificially joined to a different root system (grafted) or is growing on its own root system is the distinguishing factor within this specific subheading. Items that are not live plants, such as cut flowers or dried roses, would be classified under different HS codes.