HS 060420 Fresh
Quick Answer: Plants and parts of plants, fresh, chilled, frozen or preserved, but not yet processed, imported under HS 0604.20 enter the UK at 0.00%, the EU with rates varying from 0.00% to 5.00%, and the US duty-free under the MFN rate. This classification specifically covers fresh foliage, flowers, and buds suitable for bouquets or for ornamental purposes, as well as fresh mosses and lichens. Importers should be aware of potential phytosanitary requirements and import restrictions that may apply to these goods, irrespective of duty rates. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0604200000 | — | — | — |
| 0604201100 | 0.00 % | — | — |
| 0604201900 | 0.00 % | — | — |
| 0604202000 | 0.00 % | — | — |
| 0604204000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0604200000 | — | — | — |
| 0604201100 | 0.00 % | — | — |
| 0604201900 | 5.00 % | — | — |
| 0604202000 | 2.50 % | — | — |
| 0604204000 | 2.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 06042000 | Free | — | — |
| 0604200011 | — | — | ["No."] |
| 0604200020 | — | — | ["No."] |
| 0604200060 | — | — | ["No."] |
| 0604200065 | — | — | ["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 060420 cover?
This subheading covers fresh, chilled, frozen or otherwise preserved ornamental foliage, branches of trees and other plants without flowers or flower buds, and grasses. According to the World Customs Organization's Harmonized System Nomenclature, this category is distinct from cut flowers or live plants. For example, the USITC Harmonized Tariff Schedule (HTS) clarifies that items intended solely for decorative purposes, such as evergreen branches used in holiday decorations, fall within this scope, provided they are not preserved by methods that fundamentally alter their state beyond simple chilling or freezing.
What falls outside HS 060420?
The following products are excluded from HS 060420: fresh flowers or flower buds (classified under 0603), live plants (Chapter 06, generally), and dried or chemically preserved foliage (often classified under Chapter 12 or Chapter 38 depending on the preservation method and intended use). For instance, dried eucalyptus leaves intended for potpourri would not be classified here, nor would fresh produce intended for consumption. The key distinction is the ornamental purpose and the absence of flowers or buds.
What are common classification mistakes for HS 060420?
A common error is misclassifying fresh flowers or flower buds under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If flowers or buds are present, even on ornamental branches, the product typically falls under HS 0603. Another mistake is classifying preserved foliage that has undergone significant chemical treatment, which would move it to a different chapter.
How should importers classify products under HS 060420?
The correct procedure for classifying products under HS 060420 involves a thorough examination of the product's characteristics and intended use. Importers and customs brokers must verify that the product consists of ornamental foliage, branches, or grasses that are fresh, chilled, or frozen, and crucially, that it does not contain flowers or flower buds. Consulting official tariff databases like the USITC HTS or the EU TARIC is essential to confirm the precise scope and any specific subheadings or notes applicable to the imported goods.
How is the duty calculated for products under HS 060420?
A shipment of 100 kilograms of fresh ornamental pine branches, 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 customs value ($500 USD × 10% = $50.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 060420.90.00 (Ornamental foliage, branches and other herbaceous parts, fresh, chilled, frozen or otherwise preserved, suitable for bouquets or for ornamental purposes, other).
Which trade agreements reduce duties for HS 060420?
Several free trade agreements may reduce the applicable duty rate for HS 060420, including the United States-Mexico-Canada Agreement (USMCA), where originating goods may be admitted duty-free. For goods originating from Canada or Mexico, a self-certified origin statement is typically required. Additionally, the European Union's Generalized Scheme of Preferences (GSP) may offer preferential rates for certain developing countries, often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing country's regulations.
```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 060420 (Fresh ornamental foliage, branches with flowers or flower buds, leaves, etc.)?
Import duty rates for HS code 060420 can vary significantly by country. For example, under the US Harmonized Tariff Schedule, the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may apply. The EU TARIC system and the UK Trade Tariff also list specific rates, which can be found by consulting those official databases. Always verify the applicable rate for your specific import destination.
How is the duty for HS code 060420 calculated, and can you provide an example?
The duty calculation depends on the specific duty rate applied. If the rate is 'ad valorem' (a percentage of the value), the calculation is straightforward. For instance, if the duty rate is 2.5% ad valorem and the customs value of the imported ornamental foliage is $1,000, the duty would be $1,000 * 0.025 = $25. If a specific duty (e.g., per kilogram or per item) is applied, the calculation would be based on the quantity. Always refer to the specific tariff schedule for the exact rate type and amount.
What documentation is typically required for importing goods classified under HS code 060420?
Standard import documentation for HS code 060420 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific product, phytosanitary certificates may be required to ensure the plants are free from pests and diseases. Importers should consult the customs authority of the destination country for a comprehensive list of required documents.
Are there specific classification criteria to ensure goods are correctly classified under HS code 060420?
HS code 060420 covers 'Fresh ornamental foliage, branches with flowers or flower buds and other parts of plants, suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, but not constituting 'cut flowers or flower buds of a kind suitable for bouquets or for ornamental purposes' of heading 0603'. Key criteria include that the items are 'fresh' (or minimally processed as described), intended for ornamental use, and not primarily classified as cut flowers (heading 0603). The World Customs Organization (WCO) provides explanatory notes that can offer further clarification on these distinctions.
Which trade agreements commonly offer preferential duty rates for HS code 060420?
Many trade agreements can provide preferential duty rates for HS code 060420. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or zero duties for qualifying goods originating from member countries. The European Union has numerous Free Trade Agreements (FTAs) with various countries, and the UK has its own set of FTAs post-Brexit. To determine eligibility for preferential rates, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin.