chimney

[magroom]

what goes up a chimney down but won't come down a chimney up

[dustypuss]

a umbrella

[magroom]

yes well done

[factor-fiction]

Or a tent?
Or a big balloon/inflatable lilo?

[NOOLYBROCEHT]

I'm not suggesting folk try but if a bit rope were tied to the handle of an open brollie it could be pulled down a chimmney. Admittedly it may not be useable by the time it reached the bottom but it's still possible.

[Ice.Maiden]

Or...if someone was up on the roof, and closed it before dropping it down again........