31 Live flowers; cut flowers; dried flowers; live and dried flower arrangements; flower bulbs; live flowering plants, namely, carnations, chrysanthemums and gerberas; flower seeds, namely, carnations, chrysanthemums and gerberas; seedlings, namely, carnations, chrysanthemums and gerberas; boutonnieres, namely, carnations, chrysanthemums and gerberas; cut or dried roses; cut or dried hyacinths; cut or dried tulips