Japanese hori hori trowel. Hardwood of bamboo handle with steel or stainless steel curved blade. Used for digging, planting, sawing,cutting and pruning multitool for horticultural use. Often with a serated side for sawing. Engraved ruler on blde for measuring depth for planting and bulbs.Suppplied with a leather or leatherette sheath. https://www.primrose.co.uk/hori-hori-garden-knife-hand-tool-with-sheath-p-108714.html

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 820190 OTHER HAND TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY ALSO CLASSIFIED IN ACCORDANCE WITH: GENERAL SECTION OR CHAPTER NOTES HSEN 8201 NOTE (7) REFERS