HS Code for Flower bulbs

Classification under HS code 060110 is strictly determined by the physiological state of the plant material at the time of customs declaration. This specific code is reserved for bulbs, tubers, tuberous roots, corms, crowns, and rhizomes that are in a dormant state. Dormancy is a biological condition where the plant's metabolic processes are slowed to a minimum, and there is no visible active growth, such as green shoots, leaves, or flowers. According to the General Rules of Interpretation (GRI) 1 and 6, the classification is governed by the terms of the headings and subheadings. Heading 0601 specifically identifies these botanical structures, and subheading 060110 isolates those that are dormant. This distinction is critical for international trade because dormant bulbs are often subject to different phytosanitary requirements and tariff rates compared to active plants. The Harmonized System Explanized Notes clarify that these items may be packed in medium such as soil, peat, or sawdust, provided they remain in their dormant phase during transport.

Products Included

• Dormant tulip bulbs
• Dormant hyacinth bulbs
• Dormant narcissi (daffodil) bulbs
• Dormant lily bulbs
• Dormant crocus corms
• Dormant dahlia tubers
• Dormant iris rhizomes

Common Misclassification

The most frequent error is confusing 060110 with 060120. While 060110 is for dormant items, 060120 is for those in growth or in flower. If a shipment of bulbs has sprouted during transit, customs authorities may reclassify them under 060120. Additionally, flower seeds are often incorrectly placed here but belong in 120930. Edible tubers like potatoes (0701) or manioc (0714) are also excluded from this heading.

FAQ

What is the HS code for flower bulbs?

The HS code for dormant flower bulbs is 060110. If the bulbs are already sprouting or in flower, the correct code is 060120.

Can rhizomes be classified under 060110?

Yes, as long as the rhizomes are in a dormant state and are of a kind used for planting to produce flowers or foliage, they fall under 060110.