Customs Tariff of Canada · tariff item · HS 0604.20
0604.20.10.10: Christmas trees
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 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.
- 0604.20 Fresh
- 0604.20.10 Christmas trees; Foliage of Asparagus setaceus; Grasses and palm leaves; Mosses and lichens
- 0604.20.10.10 Christmas trees
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
0604.20 Foliage, branches and other parts of plants, without: fresh
UK Free Third-country duty 5 tariff lines 
EU Free – 5% Third-country duty 5 tariff lines · average 2.4% 
Türkiye 46.8% Third-country duty 6 tariff lines 
USA Free General (MFN) 1 tariff line 
Mexico Free – 20% General (MFN) 4 tariff lines · average 15% 
Brazil 7.2% General (MFN) 1 tariff line 
Argentina 7.2% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 3 tariff lines 
Japan 3% General (MFN) 1 tariff line 
Taiwan Free – 20% General (MFN) 6 tariff lines · average 14.5% 
GCC 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 4 tariff lines · 1× specific or compound duty 
Norway Free – 67% General (MFN) 3 tariff lines · average 22.3% 
North Macedonia 20% General (MFN) 5 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 0604.20
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Legal notes
Notes
1. Subject to the second part of heading 0601, 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. Any reference in heading 0603 or 0604 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 9701.
Tariff item 0604.20.10.10 is a line of the Customs Tariff of Canada under HS subheading 0604.20 (foliage, branches and other parts of plants, without: fresh).
The MFN tariff rate is free, and quantities are declared in NMB.
For the same subheading, the UK duty is free, the EU duty is 0%–5%, the Türkiye duty is 46.8%, the US duty is free, the Mexico duty is 0%–20%, the Brazil duty is 7.2%, the Argentina duty is 7.2%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 3%, the Taiwan duty is 0%–20%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 0%–67%, the North Macedonia duty is 20% and the Nigeria duty is 20%.
Canada imported goods of subheading 0604.20 worth US$37m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 0604.20.10.10?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 0604.20 as a whole, the largest supplier in 2024 was the United States (US$25m), followed by Mexico.