Section 1437.306 - Christmas tree crops(a) A Christmas tree is a value loss crop and may generate a claim for benefits under this part only if the tree was grown exclusively for commercial use as a Christmas tree, and only if other requirements of this section are met.(b) The unit of measure for all Christmas tree crops is a plant.(c) A Christmas tree having any value as a Christmas tree, or a damaged Christmas tree that may rejuvenate and re-establish value as a Christmas tree, will be considered as worth full value based on the age of the tree at the time of disaster.67 FR 12448, Mar. 19, 2002, as amended at 79 FR 74582, Dec. 15, 2014