Home › Chapter 06 › Heading 0602 › 0602.40

HS Code 0602.40 : Other live plants (including their roots), cuttings and slips; mushroom spawn, Roses, grafted or not

The 6-digit Harmonized System (HS) code for other live plants (including their roots), cuttings and slips; mushroom spawn, roses, grafted or not is 0602.40. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 17% [MOF Customs Administration].

Chapter

Ch 06

Heading

0602

Subheading

0602.40

TW MFN Duty

17%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 06

Other live plants (including their roots), cuttings and slips; mushroom spawn

Heading 0602

0602

Other live plants (including their roots), cuttings and slips; mushroom spawn

Subheading .40

.40

Roses, grafted or not

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Chinese Taipei (Taiwan MOF Tariff 2026)

0602.40.00.00

Taiwan MFN Base Customs Duty

17%

Verified July 2026 · MOF Source

MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN

Customs Duty Rate

17%

WTO MFN Applied

Business Tax (營業稅)

5.00 %

CIF + Duty Base

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0602.40

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 0602.40.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Other live plants (including their roots), cuttings and slips; mushroom spawn, Roses, grafted or not

MODULE 11: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 0602.40.

Query official MOF Customs portal:

Search Official MOF Portal for 0602.40 →

Taiwan Declarable Tariff Items (0602.40)

National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 17%. Confirm the full national commodity code at the official source (MOF Customs Administration).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
0602.10	Subheading under Heading 0602	Compare Subheading 0602.10 →
0602.20	Subheading under Heading 0602	Compare Subheading 0602.20 →
0602.30	Subheading under Heading 0602	Compare Subheading 0602.30 →
0602.90	Subheading under Heading 0602	Compare Subheading 0602.90 →

Official Primary Sources & Authority References

Customs Administration, MOF Taiwan ↗

Official Taiwan 11-digit tariff items and MFN customs duty rates.

Taiwan Advance Tariff Classification Portal ↗

Ministry of Finance advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Other live plants (including their roots), cuttings and slips; mushroom spawn, Roses, grafted or not?

Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Other live plants (including their roots), cuttings and slips; mushroom spawn, Roses, grafted or not is classified under HS 0602.40 (Heading 0602, Chapter 06). The representative TW MFN general duty rate is 17%.

How is HS 0602.40 distinguished within Heading 0602 (Other live plants (including their roots), cuttings and slips; mushroom spawn)?

Heading 0602 covers Other live plants (including their roots), cuttings and slips; mushroom spawn. Subheading 0602.40 specifically isolates Roses, grafted or not. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0602.

What are the primary candidate subheadings related to HS 0602.40?

Related subheadings under Heading 0602 include 0602.10, 0602.20, 0602.30, 0602.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Other live plants (including their roots), cuttings and slips; mushroom spawn, Roses, grafted or not?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 0602.40 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Other live plants (including their roots), cuttings and slips; mushroom spawn, Roses, grafted or not?

Commercial shipments of Other live plants (including their roots), cuttings and slips; mushroom spawn, Roses, grafted or not with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 0602.40?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What FDA Prior Notice requirements apply to commercial imports under HS 0602.40?

Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.

What tax applies to imports of HS 0602.40 in Chinese Taipei (Taiwan)?

Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.

What is Taiwan's de minimis duty and tax threshold?

Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).

Which agency regulates customs entry and advance rulings in Taiwan?

Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).

💬 Ask Jack — Customs Lookup