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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 incorporating grasses, mosses or lichens. Provided that such bouquets, etc., have the essential character of florists' wares, they remain in the heading even if they contain accessories of other materials (ribbons, wire frames, etc.).
Goods of this heading may bear decorative fruits, but if they incorporate flowers or flower buds they are excluded (heading 06.03).
The heading covers natural Christmas trees, provided that they are clearly unfit for replanting (e.g., root sawn off, root killed by immersion in boiling water).
The heading also excludes plants and parts of plants (including grasses, mosses and lichens) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes (heading 12.11) or for plaiting (heading 14.01), provided that, in the condition in which they are presented, they are not suitable for bouquets or for ornamental purposes. The heading also excludes collages and similar decorative plaques of heading 97.01.
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clhs@clhs.co.kr 
070-4214-8300