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