1. Subject to the second part of Heading No. 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes onions, shallots, garlic and other products of Chapter 7.
2. Any reference in Heading No. 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of Heading No. 97.01.
| Heading No. | Sub-heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 06.01 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of Heading No. 12.12 | |||
| 0601.10 | - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | 10% | ||
| 0601.20 | - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots | 10% | ||
| 06.02 | Other live plants (including their roots), cuttings and slips; mushroom spawn | |||
| 0602.10 | - Unrooted cuttings and slips | 10% | ||
| 0602.20 | - Trees shrubs and bushes, grafted or not, of kinds which bear edible fruits or nuts | 10% | ||
| 0602.30 | - Rhododendrons and azaleas, grafted or not | 10% | ||
| 0602.40 | - Roses, grafted or not | 10% | ||
| 0602.90 | - Other | 10% | ||
| 06.03 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | |||
| 0603.10 | - Fresh | 35% | ||
| 0603.90 | - Other | 35% | ||
| 06.04 | Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared | |||
| 0604.10 | - Mosses and lichens | 35% | ||
| - Other | ||||
| 0604.91 | -- Fresh | 35% | ||
| 0604.99 | -- Other | 35% | ||

