0906 - Cinnamon and cinnamon-tree flowers:

This HTS category, 0906, specifically covers cinnamon and cinnamon-tree flowers. Cinnamon, derived from the inner bark of trees from the genus *Cinnamomum*, is recognized for its distinct aroma and flavor. This classification encompasses both the whole bark and any parts of the cinnamon tree that are intended for use as spices or for similar purposes.

Distinguishing this category from its siblings in Chapter 9, which broadly deals with coffee, tea, maté and spices, 0906 is precisely focused on cinnamon and its related botanical components. Other spice categories within Chapter 9 will cover different specific spices such as pepper (0904), cumin (0909), or vanilla (0905). Therefore, an item must be identifiable as cinnamon or a part of the cinnamon tree to fall under this heading.

The subcategories within 0906 differentiate based on the physical form of the cinnamon. Heading 0906.10 pertains to cinnamon that is neither crushed nor ground, typically referring to whole cinnamon sticks or quills. In contrast, 0906.20 covers cinnamon that has been processed by crushing or grinding, preparing it for direct use in culinary applications or as an ingredient. This distinction is crucial for accurate customs declaration and duty assessment.