A THREE PIECE GARDEN CUTTING SET INCLUDING BYPASS LOPPERS, SHEARS & SECATEURS. ALL THREE ITEMS COME WITH HIGH QUALITY NON-STICK PRECISION STEEL BLADES. IN ADDITION, THE LOPPER AND SHEARS HAVE ERGONOMIC SLIP-RESISTANT AND SOFT GRIP HANDLES. PACKAGED FOR RETAIL SALE AS A SET ON A FULL COLOUR CARDBOAD SLEEVE.

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 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.GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 820160 HEDGE SHEARS, TWO-HANDED PRUNING SHEARS AND SIMILAR TWO-HANDED SHEARS ALSO CLASSIFIED IN ACCORDANCE WITH NOTE (A) TO CHAPTER 82 HSENs NOTE (6) TO HEADING 8201