Professionally transplanted 6-7 foot spruces (balled-and-burlapped, wire basket) have conflicting advice on soil coverage over the root ball. The owner pulled added soil back from the trunk but left it around the ball edges.
The top of the root ball (root flare) must be level with surrounding grade. Soil against the trunk causes bark rot, girdling roots, and decline. Remove all excess soil from the trunk flare.
Both should have been removed at planting. Burlap (especially treated) can persist for years, impeding root egress. Wire baskets restrict root expansion and can girdle major roots. If still present, carefully cut away as much as possible without disturbing the ball.
Apply 2-3 inches organic mulch (pine straw ideal for conifers) in a wide ring, kept off the trunk.
Since this was planted out of season (likely summer/fall):
Conifers transpire year-round. Winter desiccation is a major risk for fall-planted evergreens—water until freeze-up.
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