UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

Chapter 66 of the EU Customs Tariff covers umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops and parts thereof. It is one of the smallest chapters of the Customs Tariff, containing only three headings. Heading 6601 covers umbrellas and sun umbrellas, including garden umbrellas, automatic umbrellas, folding umbrellas and beach umbrellas. Umbrellas are divided into those with textile coverings and those with plastics coverings. Heading 6602 covers walking sticks, seat-sticks (walking sticks with a folding seat), whips, riding crops and similar articles. Walking sticks, invalid sticks and ski sticks are classified under this heading. Heading 6603 covers parts, trimmings and accessories for umbrellas, sun umbrellas, walking sticks and whips. This includes handles, ferrules, frames, covers and bands. Imports of umbrellas into the EU come mainly from China, which dominates the global umbrella manufacturing market. Chapter 66 does not cover awnings and canopies, which are classified in Chapter 63, or orthopaedic walking sticks, which may be classified in Chapter 90 as medical equipment.

Duty rates in Chapter 66 are moderate. Umbrellas and sun umbrellas (6601) are subject to rates of 4.7% to 6.5% depending on the type of covering and mechanism. Garden and beach umbrellas carry rates similar to personal umbrellas. Walking sticks, whips and riding crops (6602) are subject to rates of 3.2% to 4.7%. Parts of umbrellas and walking sticks (6603) carry rates of 2.2% to 4.7%. Umbrella frames as parts may carry lower rates than finished umbrellas. Customs duty is supplemented by 23% VAT.

Classification in Chapter 66 is relatively straightforward owing to the small number of headings. The key distinction is between finished umbrellas (6601), walking sticks and whips (6602) and parts thereof (6603). Garden umbrellas of permanent construction may be classified outside Chapter 66. Walking sticks with additional functions (e.g. with a concealed sword or torch) may be subject to different classification. Promotional umbrellas are classified in the same way as ordinary umbrellas.