Working Tariff Document of New Zealand · tariff item · HS 0602.90
0602.90.00.01: Other live plants: MUSHROOM SPAWN
Other live plants
✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026
What you pay
Importing into New Zealand
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
0602.90 Other live plants: other
UK Free Third-country duty 14 tariff lines 
EU Free – 8.3% Third-country duty 12 tariff lines · average 7% 
Türkiye 3.9% – 19.5% Third-country duty 16 tariff lines · average 8.8% 
USA Free – 4.8% General (MFN) 6 tariff lines · average 2.3% · 1× specific or compound duty 
Canada Free – 6% General (MFN) 9 tariff lines · average 1.3% 
Mexico Free – 10% General (MFN) 6 tariff lines · average 6.7% 
Brazil Free General (MFN) 8 tariff lines 
Argentina Free General (MFN) 12 tariff lines 
Peru Free General (MFN) 2 tariff lines 
Japan Free General (MFN) 3 tariff lines 
Taiwan Free – 24% General (MFN) 43 tariff lines · average 10.1% 
GCC 5% General (MFN) 3 tariff lines 
Switzerland specific or compound duty General (MFN) 5 tariff lines 
Norway Free – 75% General (MFN) 16 tariff lines · average 45.3% 
North Macedonia Free – 10% General (MFN) 12 tariff lines · average 8.3% 
Nigeria 5% General (MFN) 1 tariff line New Zealand lines: 0602.90
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.
- H347082 U.S. CBP
Affirmation of NY N346306 and NY N346309; Tariff Classification of Mushroom Substrate from China
- N346306 U.S. CBP
The tariff classification of Shiitake Mushroom Spawn from China
- N346309 U.S. CBP
The tariff classification of Mushroom Substrate from China
- N295026 U.S. CBP
The tariff classification of Live Plants with Decorative Planters from Canada
- 600011484 HMRC
A young coniferous evergreen tree of the genus Picea (in plant pots and no taller than 1m). The tree is live, potted in soil within a plant pot and with gift wrapping around the pot. The item is an outdoor species of plant, however the use is to use for decoration indoor over the festive period.
Legal notes
Tariff item 0602.90.00.01 is a line of the Working Tariff Document of New Zealand under HS subheading 0602.90 (other live plants: other).
The normal tariff rate is free.
For the same subheading, the UK duty is free, the EU duty is 0%–8.3%, the Türkiye duty is 3.9%–19.5%, the US duty is 0%–4.8%, the Canada duty is 0%–6%, the Mexico duty is 0%–10%, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the Japan duty is free, the Taiwan duty is 0%–24%, the GCC duty is 5%, the Norway duty is 0%–75%, the North Macedonia duty is 0%–10% and the Nigeria duty is 5%.
New Zealand imported goods of subheading 0602.90 worth US$4m in 2024; the largest supplier was China.
Questions and answers
What is the New Zealand import duty for tariff item 0602.90.00.01?
The normal tariff rate in the Working Tariff Document of New Zealand is free. 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 New Zealand import these goods from?
For subheading 0602.90 as a whole, the largest supplier in 2024 was China (US$1m).
Typical products
- ashwagandha, live
- mushroom spawn
- shrubs, not bearing edible fruit or nuts
- trees, not bearing edible fruit or nuts
Everyday names, not part of the legal text.