Horsetails and moss are higher or lower and why?

Horsetails and baluns are representatives of the “Ferns” department in the “Plants” kingdom. These plants have adventitious roots, leaves and stem in the external structure. Subterranean modifications of shoots in the form of rhizomes or tubers are more often observed.

Lower plants differ from higher plants by the absence of any vegetative organs. If a plant has at least one vegetative organ, it is the highest. Vegetative organs are: root, stem and leaves.

From all that has been said, it follows that horsetails and moss are representatives of higher plants.