HSN chapter guide
Chapter 06 — Live trees & plants
24 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
- Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 0601 10 00 | Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | 10% |
| 0601 20 10 | Bulbs, horticultural | 10% |
| 0601 20 21 | Plants | 10% |
| 0601 20 22 | Roots | 10% |
| 0601 20 90 | Other | 10% |
| 0602 10 00 | Unrooted cuttings and slips | 10% |
| 0602 20 10 | Edible fruit or nut trees, grafted or not | 10% |
| 0602 20 20 | Cactus | 10% |
| 0602 20 90 | Other | 10% |
| 0602 30 00 | Rhododendrons and azaleas, grafted or not | 10% |
| 0602 40 00 | Roses, grafted or not | 10% |
| 0602 90 10 | Mushroom spawn | 10% |
| 0602 90 20 | Flowering plants (excluding roses and rhododendrons) | 10% |
| 0602 90 30 | Tissue culture plant | 10% |
| 0602 90 90 | Other | 10% |
| 0603 11 00 | Roses | 60% |
| 0603 12 00 | Carnations | 60% |
| 0603 13 00 | Orchids | 60% |
| 0603 14 00 | Chrysanthemums | 60% |
| 0603 15 00 | Lilies (Lilium spp.) | 60% |
| 0603 19 00 | Other | 60% |
| 0603 90 00 | Other | 60% |
| 0604 20 00 | Fresh | 30% |
| 0604 90 00 | Other | 30% |