JUMBO LAWN AND LEAF RAKE WITH 22 TOOTH HEAD. THE HEAD IS OF YELLOW PLASTIC (PVC) THE SHAFT IS OF TUBULAR STEEL, POWDER COATED AND THE HANDLE IS RUBBER. COMPLETE WITH A FULL COLOUR STICKER LABEL. FOR RETAIL SALE

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 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