HS 988066 Classified in Chapter 66
Quick Answer: Products classified under HS code 988066 enter the UK with no specific duty rate indicated in available tariff data, and the EU also shows no specific duty rate for this code. This classification pertains to umbrellas, walking sticks, seat-sticks, and whips, as detailed in Chapter 66 of the Harmonized System. Importers and customs brokers should note that while the general chapter covers these items, specific duty rates are not readily available for these jurisdictions through standard tariff lookups. According to CustomTariffs data, further investigation into specific national legislation or seeking a binding ruling may be necessary to determine applicable duties and any potential trade considerations for these goods.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880660000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880660000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988066 cover?
This subheading covers umbrellas, including folding umbrellas, sun umbrellas, and garden umbrellas, as detailed in Chapter 66 of the Harmonized System (HS) Nomenclature. According to the World Customs Organization (WCO) Explanatory Notes and interpretations found in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this classification encompasses the complete article, including the frame, canopy, and handle, irrespective of the materials used for these components, provided they are assembled and intended for use as an umbrella.
What falls outside HS 988066?
The following products are excluded from HS 988066: parts of umbrellas that are not assembled into a complete umbrella, such as individual ribs or handles sold separately, and walking sticks or canes that may incorporate an umbrella mechanism but are primarily designed as walking aids. Items like parasols used solely for decorative purposes and not offering significant protection from rain or sun, or specialized industrial covers, are also typically classified elsewhere, often under headings related to textiles or specific industrial equipment.
What are common classification mistakes for HS 988066?
A common error is misclassifying umbrellas based solely on the material of the canopy without considering the overall construction and intended use. For instance, a novelty item that resembles an umbrella but lacks the structural integrity for practical weather protection might be incorrectly classified here. Adherence to General Interpretative Rule 1 (GIR 1) of the HS, which prioritizes the Section and Chapter Notes and the headings themselves, is crucial to avoid misclassification and ensure the correct classification of the complete article.
How should importers classify products under HS 988066?
The correct procedure for classifying products under HS 988066 involves a thorough examination of the product's design, construction, and intended function. Importers and customs brokers must verify that the item is a complete umbrella, as defined by Chapter 66. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the relevant Explanatory Notes from the WCO are essential steps to confirm the correct classification and avoid potential penalties.
How is the duty calculated for products under HS 988066?
A manual umbrella weighing 0.5 kg and declared at a customs value of $15.00 USD would attract a US duty of $0.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule (HTS) under subheading 6601.99.0000, which falls under the broader Chapter 66. The calculation is: 5% of $15.00 = $0.75.
Which trade agreements reduce duties for HS 988066?
Several free trade agreements may reduce the applicable duty rate for HS 988066, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying umbrellas originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam, potentially leading to a Free duty rate. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a specific origin certificate for other agreements, is typically required.
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FAQ
What are the typical import duty rates for HS code 988066, which is classified under Chapter 66?
HS code 988066 falls under Chapter 66 of the Harmonized System, which covers umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. Duty rates vary significantly by importing country and specific product. For example, under the US Harmonized Tariff Schedule (HTS), umbrellas (HS 6601) may have a Most Favored Nation (MFN) duty rate of 5% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can reduce or eliminate these duties. Always consult the specific tariff schedule of the importing country for the precise rate applicable to your product and origin.
How is the import duty for an item classified under HS 988066 calculated, and can you provide an example?
The duty calculation for items under HS 988066 depends on the duty rate structure. This is typically either 'ad valorem' (a percentage of the item's value) or 'specific' (a fixed amount per unit of quantity). For instance, if an importer brings in 100 umbrellas classified under HS 6601.99.0000 with an MFN duty rate of 5% ad valorem in the US, and the declared value of these umbrellas is $500, the duty calculation would be: $500 (value) × 0.05 (duty rate) = $25.00. If there were a specific duty, such as $0.50 per umbrella, the calculation would be 100 umbrellas × $0.50/umbrella = $50.00.
What documentation is typically required for importing goods classified under HS 988066?
Standard import documentation for goods classified under Chapter 66 (HS 988066) generally includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the specific product (e.g., certain types of walking sticks or umbrellas with specific features), additional certifications or declarations regarding safety standards, materials, or country of origin might be necessary. It is crucial to verify the specific requirements with the customs authority of the destination country.
Which trade agreements commonly affect the duty rates for products classified under HS 988066?
Trade agreements can significantly impact duty rates for goods classified under Chapter 66 (HS 988066). For example, the United States has FTAs with countries like Mexico and Canada (USMCA), Australia, and South Korea, which may offer preferential duty rates for umbrellas, walking sticks, or related items originating from these partner countries. The European Union has numerous Association Agreements and Free Trade Agreements with countries worldwide, such as those with Turkey or Switzerland, which can alter the duties applied under the EU's TARIC system. Importers should always check if their product's origin country has a preferential trade agreement with the destination country to determine eligibility for reduced or zero duties.
Are there specific classification criteria within Chapter 66 (HS 988066) that importers need to be aware of?
Yes, within Chapter 66, the classification depends on the specific item. For instance, HS 6601 covers umbrellas and sun umbrellas, with subheadings differentiating based on whether they are collapsible or not. HS 6602 covers walking-sticks, seat-sticks, whips, riding-crops, and similar articles. HS 6603 covers parts, trimmings, and accessories. Importers must accurately describe their goods to ensure correct classification. For example, a simple walking stick is classified under 6602, while a folding umbrella falls under 6601. Misclassification can lead to incorrect duty payments and potential penalties. Consulting the Explanatory Notes to the Harmonized System and the specific national tariff provides detailed guidance on these criteria.