A CARBON STEEL DIGGING SPADE. FOR USE IN THE GARDEN. THE SPADE HEAD IS HEAT TREATED AND OIL COOLED. THE PACKAGING CONSISTS OF A COLOUR STICKER AND A PLASTIC SLEEVE

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 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820110 SPADES AND SHOVELS ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 3 TO SECTION XV. NOTE1 (A) TO CHAPTER 82 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (1) TO HEADING 8201