HS 060490 Other
Quick Answer: Plants, foliage, and flowers imported under HS 0604.90 enter the UK duty-free, the US duty-free, and the EU at rates ranging from 0.00% to 10.90% ad valorem. This residual classification applies to fresh decorative plants, foliage, and flowers not specifically covered by other headings within Chapter 6, such as cut flowers or live plants. Importers should verify specific product descriptions against the detailed tariff schedules of the destination country, as the "Other" designation can lead to varied interpretations. According to CustomTariffs data, while many major markets offer duty-free entry, the EU's variable rates necessitate careful classification to ensure accurate duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0604900000 | — | — | — |
| 0604901100 | 0.00 % | — | — |
| 0604901900 | 0.00 % | — | — |
| 0604909100 | 0.00 % | — | — |
| 0604909900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0604909100 | 0.00 % | — | — |
| 0604909900 | 10.90 % | — | — |
| 0604900000 | — | — | — |
| 0604901100 | 0.00 % | — | — |
| 0604901900 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0604901000 | Free | — | ["No."] |
| 060490 | — | — | — |
| 0604903000 | Free | — | ["No."] |
| 0604906000 | 7% | 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 0604.90?
Imports of Other 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 15 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 060490 cover?
This subheading covers "Other" plants, parts of plants, flowers, and fruits, not elsewhere specified or included in Chapter 06 of the Harmonized System. According to the World Customs Organization (WCO) Explanatory Notes and official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category is a residual one for botanical items that do not fit into more specific headings within Chapter 06, such as live trees, plants, cut flowers, foliage, or dried flowers. It is crucial to ensure no other more specific classification applies before resorting to this "other" category.
What falls outside HS 060490?
The following products are excluded from HS 060490: live trees and plants (heading 0601), bulbs, corms, tubers, etc. (heading 0601), cut flowers and foliage for decoration (heading 0603), and dried, dyed, bleached, or otherwise prepared flowers, foliage, and fruits for ornamental purposes (heading 0604.10). For instance, fresh cut roses for bouquets are classified under 0603.19, and preserved moss used for decorative arrangements would likely fall under 0604.10, not 0604.90.
What are common classification mistakes for HS 060490?
A common error is classifying products under HS 060490 when they should be placed in more specific subheadings within Chapter 06 or even other chapters. This often occurs due to a misunderstanding of the scope of headings 0601, 0602, and 0603, or by not properly applying General Interpretative Rule 3(c) of the Harmonized System, which states that goods should be classified to the heading which occurs last in numerical order among those which equally merit consideration. For example, certain processed plant materials intended for crafts might be misclassified here instead of in Chapter 44 or Chapter 39.
How should importers classify products under HS 060490?
The correct procedure for classifying products under HS 060490 involves a thorough examination of the product's nature, intended use, and composition, cross-referencing with the WCO Explanatory Notes and specific national tariff schedules. Importers and customs brokers must first attempt to find a more specific HS code within Chapter 06. If the product is a plant, part of a plant, flower, or fruit that is not live, not a cut flower for decoration, and not preserved for ornamental purposes, and it does not fit any other heading, then HS 060490 becomes the appropriate classification.
How is the duty calculated for products under HS 060490?
A shipment of 50 kilograms of dried decorative seed pods, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value ($500 USD × 10% = $50.00). It is imperative to consult the specific tariff schedule of the importing country for the exact duty rate applicable to the particular product and its origin.
Which trade agreements reduce duties for HS 060490?
Several free trade agreements may reduce the applicable duty rate for HS 060490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What specific types of goods fall under HS code 060490 'Other'?
HS code 060490 is a residual category for 'Other' plants, parts of plants, flowers, and other botanical items that are not specifically classified under preceding headings within Chapter 6 of the Harmonized System. This can include items like mosses, lichens, dried flowers for decorative purposes (not preserved by artificial means), or certain plant parts not intended for propagation or consumption. Importers must ensure that their goods do not meet the criteria for more specific headings (e.g., 0601 for bulbs, 0602 for live plants, 0603 for cut flowers, 060420 for fresh foliage). Classification relies on the absence of a more precise description elsewhere in the tariff.
What are the typical duty rates for HS code 060490 in major markets like the US, EU, and UK?
Duty rates for HS code 060490 can vary significantly by country. For instance:
- In the United States, the Most Favored Nation (MFN) duty rate is typically 0.00% ad valorem (Source: USITC Harmonized Tariff Schedule).
- In the European Union, under the Combined Nomenclature (TARIC), the rate is often 0.00% ad valorem, but specific national or preferential rates may apply (Source: EU TARIC).
- In the United Kingdom, the duty rate is generally Free (0.00%) under the UK Global Tariff (Source: UK Trade Tariff). Importers should always verify the specific duty rate applicable to their country of import and their particular trade relationship, as preferential agreements can alter these rates.
How is the duty calculated for HS code 060490 if a duty rate is applied?
If a duty rate is applied to goods classified under HS 060490, it is typically calculated on an ad valorem basis (as a percentage of the value of the goods) or sometimes on a specific basis (per unit). For example, if a country applied a 10.90% ad valorem duty rate and the declared customs value of the imported botanical items was $5,000, the duty would be calculated as: $5,000 (value) × 10.90% (duty rate) = $545.00. In most major markets, the duty rate for this code is 0.00%, resulting in no duty payable. Always confirm the basis of duty calculation (ad valorem, specific, or compound) with the importing country's customs authority.
Are there specific documentation requirements for importing goods under HS code 060490?
While HS code 060490 itself may not trigger unique documentation beyond standard import requirements, the nature of botanical products often necessitates additional certifications. Depending on the origin and destination country, importers may need to provide:
- A Phytosanitary Certificate issued by the plant protection organization of the exporting country to prevent the introduction of pests and diseases.
- A Certificate of Origin to claim preferential duty rates under trade agreements.
- Commercial Invoice, Packing List, and Bill of Lading/Air Waybill are standard.
- Some countries may have specific import permits or declarations for certain plant materials. It is crucial to consult the importing country's customs regulations and agricultural inspection agencies (e.g., USDA APHIS in the US) to ensure compliance.
Do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS code 060490?
Yes, trade agreements can significantly impact duty rates for HS code 060490. If the goods meet the rules of origin stipulated in a Free Trade Agreement (FTA) between the exporting and importing countries, they may qualify for reduced or zero duty rates, even if the standard MFN rate is higher. For example, if a shipment of botanical items classified under 060490 originates from a country with an FTA with the EU and meets the origin criteria, it could enter the EU at a preferential rate, often 0.00% if the standard rate is already 0.00%. Importers must obtain a valid Certificate of Origin and ensure all FTA requirements are met to claim these benefits. Always check the specific provisions of applicable FTAs, such as the USMCA, EU trade agreements, or UK trade agreements, against the origin of the goods.