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This heading includes :
(1) Trees, shrubs and bushes of all kinds (forest, fruit, ornamental, etc.), including stocks for grafting. (2) Plants and seedlings of all kinds for planting, except those of heading 06.01. (3) Live roots of plants. (4) Unrooted cuttings; slips (grafts or scions); runners and shoots. (5) Mushroom spawn consisting of mushroom plant threads (mycelium) whether or not mixed with soil or vegetable matter.
The trees, shrubs, bushes and other plants covered by this heading may be presented with their roots bare or balled, or planted in pots, tubs, boxes or the like.
The heading excludes tuberous roots (e.g., dahlias, heading 06.01) and chicory roots of heading 06.01 or 12.12. Subheading Explanatory Notes. Subheading 0602.20
For the purposes of subheading 0602.20, the term "trees, shrubs and bushes" includes canes and vines having woody stems (e.g., grape, boysenberry, dewberry, kiwifruit) and rooted cuttings thereof.
This subheading does not cover wild roses (subheading 0602.40). Subheadings 0602.20, 0602.30, 0602.40 and 0602.90
Live roots are to be classified along with plants in their appropriate subheadings.
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clhs@clhs.co.kr 
070-4214-8300