HS 988006 Classified in Chapter 06
Quick Answer: Products classified under HS code 988006 enter the UK at a rate of 0% ad valorem. This specific HS code is a placeholder used by the UK to indicate that the goods fall within the scope of Chapter 06 of the Harmonized System, which covers live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. This means that the actual duty rate will be determined by the specific subheading within Chapter 06 that the imported product falls under. Importers and customs brokers must consult the detailed UK Trade Tariff for the precise classification and applicable duty for their specific plant-based goods. According to CustomTariffs data, this placeholder code simplifies initial tariff lookups by directing users to the correct chapter.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880060000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880060000 | — | — | — |
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?
What products does HS 988006 cover?
This subheading covers products classified within Chapter 06 of the Harmonized System (HS) nomenclature, as stipulated by Heading 9880. Chapter 06 of the WCO HS primarily deals with live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this encompasses live plants, including trees, shrubs, and bushes, as well as bulbs, roots, and cuttings intended for propagation or ornamental purposes, and cut flowers and foliage for decoration.
What falls outside HS 988006?
The following products are excluded from HS 988006, as they are classified under different HS Chapters. This includes products of Chapter 07 (edible vegetables), Chapter 08 (edible fruit and nuts), and Chapter 12 (oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder). For instance, seeds for sowing are typically found in Chapter 12, while edible fruits and vegetables, even if derived from plants, are classified in their respective chapters based on their primary use and characteristics, not solely their botanical origin.
What are common classification mistakes for HS 988006?
A common error is misclassifying processed or preserved plant materials as if they were live plants or fresh cut flowers. For example, dried flowers, preserved foliage, or plant extracts intended for medicinal or industrial use are generally not classified under Chapter 06. Importers must adhere to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes classification based on the terms of the headings and any relative section or chapter notes, ensuring the product's form and intended use align with the Chapter 06 scope.
How should importers classify products under HS 988006?
The correct procedure for classifying products under HS 988006 involves a thorough examination of the product's characteristics and intended use. Importers and customs brokers must consult the official HS nomenclature and relevant national tariff schedules, such as the USITC HTS or the UK Trade Tariff. They should determine if the product is a live tree, plant, bulb, root, cut flower, or ornamental foliage. If the product is intended for consumption, industrial processing, or is preserved, it will likely fall under a different HS chapter, requiring careful review of chapter notes and heading descriptions.
How is the duty calculated for products under HS 988006?
A shipment of 1,000 live rose bushes, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $5,000 = $250.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for the specific classification within Chapter 06, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 988006?
Several free trade agreements may reduce the applicable duty rate for HS 988006, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating live plants and cut flowers from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required by US Customs and Border Protection (CBP). Other agreements may offer reduced rates for specific countries, but USMCA is a prominent example for North American trade.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for goods classified under HS code 988006, which falls under Chapter 06?
HS code 988006 is a special or statistical code, not a standard Harmonized System code for product classification. Goods are actually classified under specific headings within Chapter 06 of the Harmonized System (e.g., 0601 for live plants and bulbs, 0602 for other live plants, 0603 for cut flowers, 0604 for foliage). The duty rates for these specific classifications vary significantly by country. For example, under the US HTS, goods in Chapter 06 may have duty rates ranging from free (0%) to 10% ad valorem, depending on the specific product and origin. Importers must consult the tariff schedule of the importing country for the precise rate applicable to their specific product's HS code within Chapter 06. The USITC HTS is a primary source for US import duties.
How is the duty calculated for products classified under Chapter 06, and can you provide an example for HS code 988006?
Since HS code 988006 itself doesn't represent a product, the duty calculation depends on the actual HS code within Chapter 06. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit), or a combination. For instance, if a specific type of live plant classified under 0602 has an ad valorem duty rate of 5% and its customs value is $1,000, the duty would be $1,000 × 5% = $50. If another item, like cut flowers under 0603, has a specific duty of $0.10 per stem and 100 stems are imported with a value of $200, the duty would be 100 stems × $0.10/stem = $10. Always verify the duty basis (ad valorem, specific, or compound) and the rate from the importing country's official tariff schedule.
What documentation is typically required for importing goods classified under Chapter 06 (referenced by 988006)?
While HS code 988006 is a statistical indicator, importing goods falling under Chapter 06 (live plants, flowers, foliage, etc.) generally requires standard import documentation. This includes a commercial invoice, packing list, bill of lading or air waybill, and a customs import declaration. Depending on the specific product and country of import, additional certifications may be necessary. For live plants and plant products, phytosanitary certificates issued by the exporting country's plant protection organization are often mandatory to prevent the introduction of pests and diseases. Importers should consult the importing country's customs authority and agricultural inspection agency for a comprehensive list of required documents.
Are there preferential duty rates available for goods classified under Chapter 06 through trade agreements?
Yes, preferential duty rates may be available for goods classified under Chapter 06 if they originate from countries that have trade agreements with the importing country. For example, under the USMCA, goods originating in Canada or Mexico may benefit from reduced or zero duty rates. Similarly, the EU has numerous Free Trade Agreements (FTAs) that can reduce duties on goods from partner countries. To claim preferential treatment, importers must ensure the goods meet the rules of origin specified in the relevant trade agreement and possess the required proof of origin, such as a certificate of origin or a declaration on the invoice, as stipulated by the agreement and the importing country's regulations. Always check the specific trade agreement and the importing country's tariff schedule for eligibility and requirements.
What are the key classification criteria for distinguishing between different HS codes within Chapter 06, such as 0601 vs. 0602?
Chapter 06 covers live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. The primary classification criteria within this chapter are the state of the plant and its intended use. For instance:
- 0601: Covers bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant or flowering; chicory plants and roots other than roots of heading 1212. This heading focuses on the dormant or reproductive parts of plants.
- 0602: Covers 'other live plants, including cuttings and slips; mushroom spawn'. This is a residual heading for live plants not covered by 0601, including rooted plants, seedlings, and cuttings ready for planting.
- 0603: Covers cut flowers and flower buds suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
- 0604: Covers foliage, branches and other parts of plants without flowers or flower buds, and grasses, mosses and lichens, suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
Accurate classification requires understanding the specific botanical characteristics and presentation of the imported item. Consulting the Explanatory Notes to the Harmonized System and national tariff rulings can provide further clarification.