HS 660390 Other
Quick Answer: Parts and accessories for umbrellas, walking sticks, seat-sticks, and whips, not elsewhere specified, imported under HS 660390 enter the UK at 0.00%, the EU at rates up to 5.00%, and the US at rates up to 45%. This residual category captures items like umbrella frames, handles, and shafts that do not fit into more specific classifications within Chapter 66. Importers should carefully review the specific subheadings and applicable duty rates for each jurisdiction, as variations can significantly impact landed costs. According to CustomTariffs data, the US tariff can be notably higher for certain items within this code.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6603900000 | — | — | — |
| 6603901000 | 0.00 % | — | — |
| 6603909000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6603901000 | 2.70 % | — | — |
| 6603900000 | — | — | — |
| 6603909000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 660390 | — | — | — |
| 6603904100 | Free | — | ["kg"] |
| 6603908100 | 5.2% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6603.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 660390 cover?
This subheading covers parts, trimmings, and accessories for umbrellas and sun umbrellas, as well as parts, trimmings, and accessories for walking sticks, seat-sticks, riding-crops, and whips, that are not specifically classified elsewhere within Heading 6603. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items such as ferrules, runners, ribs, stretchers, and handles not forming part of a complete umbrella or walking stick, and which are intended for assembly or repair. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for "other" parts and accessories.
What falls outside HS 660390?
The following products are excluded from HS 660390: complete umbrellas, sun umbrellas, walking sticks, seat-sticks, riding-crops, and whips, which are classified under their respective headings (6601, 6602). Also excluded are finished goods that incorporate these parts but are themselves classifiable as distinct articles, such as a fully assembled umbrella. Components that are integral to the functioning of a finished product and are not merely trimmings or accessories, or items that are primarily for decorative purposes and not functional parts, may also fall under different classifications. For instance, decorative tassels might be classified as textile articles if not specifically designed as functional umbrella trimmings.
What are common classification mistakes for HS 660390?
A common error is the misclassification of finished or semi-finished goods as mere parts or accessories under HS 660390. For example, a partially assembled umbrella frame might be incorrectly classified as "other" parts when it is sufficiently complete to be considered a sub-assembly of a complete umbrella. Another mistake involves classifying items that are not specifically intended for umbrellas, walking sticks, or whips, even if they share similar characteristics. Adherence to General Interpretative Rule 1 and Rule 3 of the Harmonized System is crucial, ensuring that classification is based on the essential character of the good and its intended use as defined by the WCO.
How should importers classify products under HS 660390?
The correct procedure for classifying products under HS 660390 involves a thorough examination of the product's nature, function, and intended use. Importers and customs brokers should consult the official nomenclature of the Harmonized System, including the Explanatory Notes, and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. It is essential to determine if the item is indeed a part, trimming, or accessory for an umbrella, sun umbrella, walking stick, seat-stick, riding-crop, or whip, and that it is not specifically provided for elsewhere in Chapter 66 or another chapter. If the product is a finished umbrella or walking stick, it would be classified under a different heading.
How is the duty calculated for products under HS 660390?
A shipment of 1,000 umbrella ribs, each weighing approximately 10 grams, with a declared customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 5.0% = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 660390.9000, which covers "Other" parts and accessories for umbrellas and walking sticks.
Which trade agreements reduce duties for HS 660390?
Several free trade agreements may reduce the applicable duty rate for HS 660390, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a valid Certificate of Origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, demonstrating that the goods meet the rules of origin.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 660390?
HS code 660390, covering 'Other' parts and accessories for umbrellas, walking sticks, seat-sticks, riding-crops, or whips, has varying duty rates depending on the importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 5.2% ad valorem. In the European Union, as per the TARIC database, the rate can be 2.7% ad valorem. The UK Trade Tariff also lists rates, often around 4.5% ad valorem for non-preferential imports. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment.
How is the import duty for HS code 660390 calculated?
The duty calculation for HS code 660390 is typically based on the 'ad valorem' method, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of umbrella handles classified under 660390 has a customs value of $10,000 and the applicable duty rate is 5.2% (as per the US MFN rate), the duty payable would be $10,000 × 0.052 = $520. Some countries might also apply specific duties based on quantity, or a combination of ad valorem and specific duties. Always verify the duty calculation basis in the destination country's tariff.
Are there preferential duty rates available for HS code 660390 under trade agreements?
Yes, preferential duty rates may be available for HS code 660390 under various free trade agreements (FTAs). For example, goods originating from countries with an FTA with the United States, the European Union, or the United Kingdom may benefit from reduced or zero duty rates, provided they meet the rules of origin stipulated in the respective agreement. Importers must possess a valid Certificate of Origin and ensure the goods meet the origin criteria to claim preferential treatment. Consult the relevant trade agreement text and the importing country's customs authority for specific eligibility and documentation requirements.
What documentation is typically required for importing goods under HS code 660390?
Standard import documentation for HS code 660390 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods, additional documents may be required. This could include a Certificate of Origin (especially if claiming preferential treatment under an FTA), and potentially specific declarations or certifications related to product safety or materials, although these are less common for general parts and accessories unless they contain regulated substances. Always confirm the exact requirements with the customs broker or the importing country's customs agency.
What are the classification criteria for determining if an item falls under HS code 660390?
HS code 660390 is a residual category for parts and accessories of umbrellas, walking sticks, seat-sticks, riding-crops, or whips that are not specifically covered by other headings within Chapter 66. This includes items like ferrules, tips, handles, ribs, stretchers, and canopy frames for umbrellas, or grips and shafts for walking sticks, provided they are designed for use with these specific articles. Classification relies on the Explanatory Notes to the Harmonized System and the General Rules for the Interpretation of the Harmonized System (GRI). If an accessory is clearly identifiable as being for one of the specified items (e.g., a replacement handle for a specific type of umbrella), it will likely fall under this code. If an item is a finished product in itself (e.g., a complete umbrella), it would be classified elsewhere.