| Tariff Classification |
| section 15 | Base metals and articles of base metal |
| chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
| 82.01 | Hand tools, the following : spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks 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: |
| 8201.10 | －Spades and shovels |
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