A GARDENING SET CONSISTING OF A PAIR OF HEAVY DUTY GARDENING GLOVES OF TEXTILE MATERIAL, A METAL FORK WITH A PINK HANDLE AND PINK CORD, METAL SECATEURES EQUIPPED WITH A SPRING WITH A PINK PLASTIC HANDLE AND BLACK CORD, FOUR PLASTIC PLANT MARKERS OF DIFFERENT COLOURS AND A METAL BUCKET, WHITE IN COLOUR WITH A DESIGN OF FLOWERS AND BIRDS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THE 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 3B (X) (B) HAS BEEN USED AS THESE PRODUCTS ARE 'GOODS PUT UP IN SETS FOR RETAIL SALE' GIR 3C HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED TO LAST IN NUMERICAL ORDER WITHIN THE TARIFF - THE SECATEURES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820150 SECATEURS AND SIMILAR ONE-HANDED PRUNERS AND SHEARS (INCLUDING POULTRY SHEARS) ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTE (5) TO HEADING 8201