0602.90.60 - With soil attached to roots

This HTS category, 0602.90.60, encompasses "Other live plants (including their roots), cuttings and slips; mushroom spawn: Other: Other: With soil attached to roots." This classification specifically applies to a broad range of live plants that are not otherwise classified under specific botanical types or for particular uses, and crucially, are presented with their root systems still embedded in soil. This could include various decorative plants, seedlings, or dormant plant material that are shipped in a soil medium to maintain viability during transit.

The distinguishing feature of this category lies in the presence of soil attached to the roots, differentiating it from other live plants that might be shipped bare-root or with other growing media. While sibling categories such as 0602.90.90 cover other "Other" live plants, those might not necessarily have soil attached, or they might fall under different specific subheadings depending on their exact nature and presentation. The inclusion of soil is a key practical consideration for both the horticultural industry and customs authorities to ensure proper handling and phytosanitary inspection.

Within this subheading, further granularity is provided through subcategories that specify the type of plant material. These include 0602.90.60.10 for trees and shrubs, 0602.90.60.20 for poinsettias, and 0602.90.60.90 for other types of plants with soil attached to their roots. This breakdown allows for more precise classification and statistical tracking of different horticultural products based on their botanical nature, while all remaining under the umbrella of live plants with soil.