GARDEN RAKE. PRODUCT COMPOSITION IS OF CARBON STEEL. THE RAKE HEAD INCLUDES TWELVE TEETH. THE PRODUCT HAS BEEN HEAT TREATED AND OIL COOLED. PACKAGED FOR RETAIL SALE WITH A COLOUR STICKER AND A PLASTIC SLEEVE

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8201 HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILLHOOKS AND SIMILAR HEWING TOOLS; SECATEURS AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY GIR B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820130 MATTOCKS, PICKS, HOES AND RAKES ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 2 TO SECTION XV. NOTE 1(A) TO CHAPTER 82 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (3) TO HEADING 8201