A PLANT DIBBER USED FOR AGRICULTURAL AND HORTICULTURAL PURPOSES. CREATES HOLES FOR PLANTING SEEDS. CONSTRUCTED WITH A WOODEN HANDLE AND A STEEL LEADING EDGE. THE ITEM IS PACKED WITH A SWING TAG

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 5A HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820190 OTHER HAND TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 3 TO SECTION XV. NOTE 1 (A) TO CHAPTER 82. HARMONISED. HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (7) TO 8201