A STAINLESS STEEL HEAVY-DUTY WIDE HEAD AND A REVERSE SPIKE DOUBLE-SIDED DESIGNED AXE, HAS A NYLON GLASS FIBRE HANDLE. SUPPLIED WITH A NYLON FOLD OVER CASE WITH BELT CLIP FOR SAFETY WHEN TRANSPORTING.

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 820140 AXES, BILLHOOKS AND SIMILAR HEWING TOOLS ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS NOTE (4) TO 8201