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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12% | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | 6601 | 66011000, 66019100, 66019900 |
| 12% | Whips, riding-crops and the like | 6602 | 66020000 |
| 5% | Walking-sticks including seat sticks | 66020000 | 66020000 |
| 12% | Parts, trimmings and accessories of articles of heading 6601 or 6602 | 6603 | 66032000, 66039010, 66039090 |