I. Handheld Umbrellas
Hand-held umbrellas can be classified into straight-handle umbrellas and retractable umbrellas (commonly known as folding umbrellas) based on their rib structure. According to Chapters 1 & 6 of the Provisions of the Customs of the People's Republic of China on the Administration of the Commodity Classification of Import and Export Goods, straight-handle umbrellas are recommended to be classified under 6601.9900, and folding umbrellas under tariff line 6601.9100. The import MFN tariff rate is 4%, while the export rebate rate is 13%.
The oil-paper umbrella, widely popular among Hanfu enthusiasts in recent years, is classified as a straight-handle umbrella under handheld umbrellas and is also categorized under tariff line 6601.9900.
II. Head-mounted Umbrellas
In recent years, many parents have chosen head-mounted umbrellas for their children. The head-mounted umbrella combines the functions of an umbrella and a hat. It consists of an adjustable headband, a supporting frame, and an umbrella canopy. Worn on the head, it frees user's hands while offering protection from both rain and sun. Based on Chapters 1 & 6 of the Provisions of the Customs of the People's Republic of China on the Administration of the Commodity Classification of Import and Export Goods, it is recommended to be classified under tariff line 6601.9900. The import MFN tariff rate is 4%, and the export rebate rate is 13%.
III. Umbrella Tents
Umbrella tents are mainly composed of a large umbrella and a curtain that can be secured to the ground, such as dome-shaped tents staked to the ground, or tents where the side curtain is held down inside by sandbags. It is advisable to classify fixed umbrellas under Tariff No. 6601.1000, at an import MFN rate of 6% and an export rebate rate of 13%.
IV. Automatic and Electric Umbrellas
An automatic umbrella is a type of umbrella that opens and closes automatically by pressing a button on the handle, powered by a built-in spring and mechanical mechanism. The electric umbrella is a type of umbrella that opens and closes automatically through a built-in micro motor and a gear-driven mechanism. It is worth mentioning that although some electric umbrellas are equipped with features such as rechargeable lithium batteries, LED lights, and Bluetooth anti-lost functions, their classification still primarily depends on the fundamental characteristics of the umbrella. According to Chapters 1 & 6 of the Provisions of the Customs of the People's Republic of China on the Administration of the Commodity Classification of Import and Export Goods, such folding umbrellas are recommended to be classified under tariff line 6601.9100, and straight-handle umbrellas are recommended to be classified under tariff line 6601.9900. The import MFN tariff rate is 4%, and the export rebate rate is 13%.
V. Umbrella Parts and Ornaments
Common parts of umbrellas include the handle, ribs, struts, sliders on the umbrella shaft, and devices for adjusting the angle of the canopy to the shaft, among others. The ribs are specifically listed products and should be classified under Code 6603.2000, at an import MFN rate of 6% and an export rebate rate of 13%. Other parts and accessories are recommended to be classified under tariff line 6603.9000. The import MFN tariff rate is 6%, and the export rebate rate is 13% (excluding those containing components from endangered wildlife).
It should be noted that parts, accessories, and ornaments made of textile materials, as well as covers, tassels, canopies, and similar items made of any material, even if submitted for inspection along with umbrellas, should be classified under their respective codes provided there are not assembled with the umbrella.
VI. Key Points for Standardized Declaration
Classification elements:
1. Product name;
2. Type or Use: It refers to the style and type of the product as well as its application field. For example, you can specify "umbrella", and "garden umbrella", etc;
3. Hand-held or not: You must specify whether the product is handheld or not.
Price elements:
1. Brand (name in Chinese or foreign language): It refers to the brand logo added by the manufacturer or distributor on the product. You must specify the brand name in Chinese or foreign language;
2. The article number refers to the unique identifier assigned by the manufacturer to different models or batches of products.
(Liu Xiaoxiao, Su Zhiwen)
Disclaimer：The above content is translated from Chinese version of China Inspection and Quarantine Times. The China Inspection and Quarantine Times version shall prevail.