1209.99.20.00 - Tree and shrub
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 17.6¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1209.99.20.00, specifically covers tree and shrub seeds, fruits, and spores that are intended for sowing. This designation is crucial, as it distinguishes these items from similar botanical materials used for other purposes, such as consumption, industrial extraction, or ornamentation. The focus is strictly on propagative material for the cultivation of trees and shrubs.
Within the broader group of "Other" seeds, fruits, and spores for sowing, this classification focuses on those that are specifically identified as being for trees and shrubs. While other "Other" categories at this level might encompass seeds of herbaceous plants or other types of foliage, this subheading narrows the scope to woody perennial plants.
As a leaf node in the HTS structure, 1209.99.20.00 does not have further subdivisions. Therefore, classification into this code relies on a definitive determination that the goods are tree or shrub material intended for sowing, and that they do not fit into more specific preceding categories within Chapter 12. Examples would include acorns for planting oak trees, pine cones containing seeds for reforestation, or cuttings of various shrubs intended for propagation.