SECTION XII · 章 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (6)
Notes
1. This Chapter does not cover:
(a) Measure walking-sticks or the like (heading 90.17);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2. Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | ||||
| 6601.10.00 | - Garden or similar umbrellas | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| - Other: | |||||
| 6601.91.00 | - - Having a telescopic shaft | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 6601.99.00 | - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 6602.00.00 | Walking-sticks, seat-sticks, whips, riding-crops and the like | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 6603 | Parts, trimmings and accessories of articles of heading 66.01 or 66.02 | ||||
| 6603.20.00 | - Umbrella frames, including frames mounted on shafts (sticks) | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 6603.90 | - Other: | ||||
| 6603.90.10 | - - For articles of heading 66.01 | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 6603.90.20 | - - For articles of heading 66.02 | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |