Live Hosta Plant with Soil from Canada
Live hosta (Hosta spp.) herbaceous perennial plant with soil attached to its fibrous roots, provided by nursery gardeners for shade garden ornamentation. HTS 0602.90.30 applies to such 'other' live herbaceous perennials with soil, as per chapter notes for nursery-supplied plants.
Duty Rate — Canada → United States
11.4%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include origin country's soil import authorization; document as 'nursery stock' not vegetables
• Common pitfall: misdeclaring soil-free leads to wrong duty