Herbaceous plants are plants that, by definition, have non-woody stems. Their above-ground growth largely or totally dies back in winter in the temperate zone, but they may have underground plant parts (roots, bulbs, etc.) that survive.
Technically, all annual plants are herbaceous, because an annual is a non-woody plant. Annuals take it a step further and die altogether at the end of their lone growing season, both above the ground and below it.
Biennials, likewise, lack woody stems, therefore they can be characterized as herbaceous. However, biennials such as foxglove (Digitalis) and silver dollar plant (Lunaria) maintain live, low-growing foliage above-ground during the winter (known as "basal leaves"). Thus the question of whether a plant is herbaceous or not hinges on the presence or absence of woody stems, not on winter die-back.
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