Start a tangerine tree from seed to provide the rootstock you’ll need for budding. Choose a variety that has a sturdy trunk and grow it until it is about 3/8 inch in diameter. It might take several months for your seed to grow to this size.
Collect one or more buds from a healthy tangerine tree you want to become the fruiting portion of your budded tree. Select twigs that are on the tree side of new growth and favor woody twigs rather than new, succulent growth. Choose round, straight budwood that has mature buds in the leaf axils and cut them to about 10 inches long. Cut off the tip of each twig that has new growth, leaving the woody stem. Then cut off all leaves, but leave a stub of each leaf stem, or petiole, that is about 1/8 inch long.
Remove all leaves, stems and thorns from your young rootstock tree. Make an incision on the stem of your rootstock tree that is in the shape of an upside-down “T.” Make this cut 3 to 4 inches above the base of the rootstock tree. Make a vertical cut between 1 and 1-1/2 inches long, and then make a horizontal cut at the bottom of the first cut, making sure you cut completely through the bark but no deeper. Then lift the bark with the tip of your knife along the vertical part of your cut.
Hold your budding twig with the tip pointed away from you and then cut from ½ inch above a bud, removing a piece of bark ¾ inch to 1 inch long that includes the bud: it should be in the shape of a shield.
Insert your bud into the cut you made on the rootstock by sliding it under the flaps of bark with its cut surface lying flat against the rootstock.
Wrap your bud with budding tape, which is a clear polyethylene material. Cut strips of tape 6 to 10 inches long and wrap your bud three or four times. Continue wrapping several more times above the area where the bud is located, making certain to cover all of the bud’s exposed surfaces. Tuck the end of your tape under its last turn.
Remove the budding tape 14 to 21 days after you perform this procedure. You’ll know the bud is successful if it is green and not dry or shriveled.
Force the bud into growth by cutting off the top of the rootstock, 1 to 1-1/2 inches above the bud.
Stake and tie the new tree to protect it from breakage. When it grows to 18 or 20 inches tall, pinch off the uppermost growth to force the young tree to develop lateral branches.