0604.20.00.40 - Fir except Douglas fir 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category encompasses evergreen branches and parts of fir trees, excluding Douglas fir, that are suitable for use as Christmas trees. These are live plants or portions thereof, typically harvested and presented for their ornamental value as festive decorations. The key characteristic is their suitability and intent for use in celebrating holidays, specifically as Christmas trees.
This classification is distinct from its siblings by its specific exclusion of Douglas fir (0604.20.00.20). While both fall under evergreen Christmas trees, this category is reserved for all other types of fir trees used for this purpose, such as noble fir, Fraser fir, or balsam fir. It also differs from the "Other" sibling (0604.20.00.60), which would cover other types of evergreen trees not specifically classified as fir or Douglas fir under this heading.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification hinges on the definitive identification of the plant as a fir species and its intended use as an evergreen Christmas tree, while ensuring it is not a Douglas fir. This requires careful attention to botanical identification and common industry practices for marketing and sale as Christmas trees.