Chapter 66: Umbrellas, sun umbrellas, walking sticks, seatsticks, whips, riding-crops and parts thereof

6601: Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
6601.10.00.00	Garden or similar umbrellas	6.5%	40%	Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	doz.
	Other
6601.91.00.00	· Having a telescopic shaft	Free	40%		doz.
6601.99.00.00	· Other	8.2%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	doz.

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
6602.00.00.00	Walking-sticks, seat-sticks, whips, riding-crops and the like	4%	40%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.

Code	Description	General Rate	Column 2 Rate	Special Rate	Units of Quantity
6603.20	Umbrella frames, including frames mounted on shafts (sticks)
6603.20.30.00	· For hand-held umbrellas chiefly used for protection against rain	Free	60%		No.
6603.20.90.00	· Other	12%	60%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	No.
6603.90	Other
6603.90.41.00	· Umbrella handles, knobs, tips and caps	Free	45%		kg
6603.90.81.00	· Other	5.2%	45%	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	kg