শুল্ক তফসিল রুলিংস D-মেমোরেন্ডা বাণিজ্য প্রতিকার PGA প্রয়োজনীয়তা নিষেধাজ্ঞা ব্যবস্থাসমূহ

Heading 0604

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

2 subheadings

উপশিরোনামসমূহ

সংশ্লিষ্ট অগ্রিম রুলিং

ব্যাখ্যামূলক নোট

As the arrangement is not made with real flowers, it is excluded from heading 06.03. It is provided for under Heading 06.04 as the Explanatory Notes (EN) to that heading state that: "This heading covers not only foliage, branches, etc., as such, but also bouquets, wreaths, floral baskets and similar articles incorporating foliage or parts of trees, shrubs, bushes or other plants, or...

Source: advance_ruling (C-2014-007837)

Reindeer moss See the explanatory note to subheading 0604 20 11 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Reindeer moss This is a plant of the Cladoniaceae family (Cladonia rangiferina,Cladonia silvaticaandCladonia alpestris).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading does not cover fresh ears of sweetcorn (Zea maysvar.saccharata) (Chapter 7) or of cereal plants (Chapter 10).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Not further prepared than dried This subheading does not cover dried branches which have been twisted or formed into spirals, regardless of whether they were twisted or formed into spirals before being dried (subheading 0604 90 99 ). This subheading does not cover the simply dried ears of sweetcorn (Zea maysvar.saccharata) (Chapter 7) or of cereal plants (Chapter 10).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes the dried ears of cereal plants (for example, maize) which have been bleached, dyed, impregnated or otherwise treated for ornamental purposes. This subheading also includes dried branches which have been twisted or formed into spirals.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 6 Notes (2)
1. 1. 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.
2. 2. 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.

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