Mattocks, picks, hoes and rakes

Subheading 820130 of the Combined Nomenclature covers mattocks, picks, hoes and rakes, which are manually operated garden and agricultural tools used for loosening, cultivating and levelling soil, as well as gathering leaves and plant debris. This group includes flat-bladed and claw hoes, garden rakes, leaf rakes, cultivator hoes, mattocks with two asymmetric blades and picks used for breaking hard ground. Classification is based on the Notes to Chapter 82 CN. Tools must be intended for manual operation by a single person. Subheading 820130 must be distinguished from spades and shovels (820110), which are designed for moving loose materials, and from axes and hewing tools (820140). Equipment designed for attachment to tractors or machinery is classified in other chapters of the CN. Classification follows the General Rules for the Interpretation (GRI) of the CN, particularly rules 1 and 6. In case of doubt about the classification boundary, Binding Tariff Information (BTI) ruling from the competent customs authority is recommended.

Import of hand tools under subheading 820130 into the European Union is governed by the Union Customs Code (Regulation (EU) No 952/2013). Importers must hold an EORI number and file a customs declaration in the AIS/IMPORT system with the correct CN code. Metal tools with protective coatings, paints or lubricants may be subject to requirements under Regulation (EC) No 1907/2006 (REACH) regarding substances of very high concern (SVHC). Safety Data Sheets (SDS) for coating chemicals must be maintained in the supply chain. Wooden handles on hoes and rakes are subject to the EU Timber Regulation (EUTR - Regulation (EU) No 995/2010), which requires importers to exercise due diligence to ensure legally harvested timber. Tools placed on the EU market may be subject to EN standards for mechanical strength and ergonomic safety. VAT applies on imports from outside the EU. Anti-dumping duties may apply to steel hand tools from China or other countries with active EU trade defence measures. MFN rates and any applicable anti-dumping measures must be verified in TARIC before each import.

MFN duty rates for mattocks, picks, hoes and rakes under subheading 820130 must be verified in the current EU TARIC database, as they may change as a result of trade negotiations or tariff suspensions. Preferential rates may be available under EU FTAs with the United Kingdom, Japan (EPA), South Korea (KOREU) and Canada (CETA), as well as under the Generalised Scheme of Preferences (GSP) for developing countries. Using preferential rates requires demonstrating compliance with origin rules and submitting proof of origin, such as an EUR.1 certificate, invoice declaration or a statement in the REX system. Importers must verify in TARIC whether anti-dumping or countervailing duties apply to hand tools from the specific country of origin. Steel hand tool imports from China have historically been subject to EU anti-dumping proceedings and may currently attract additional duties. Imports from Russia and Belarus are subject to EU sanction restrictions. Correct cost modelling requires full verification of all applicable tariff measures. All current rates and trade measures must be verified in TARIC.

CN code 8201 30 covers mattocks, picks and rakes of base metal used in agriculture, horticulture and forestry. Import is subject to standard TARIC duty rates. Hand tools must meet EU Machinery Directive 2006/42/EC safety requirements and harmonised EN standards. Customs declarations require a commercial invoice, certificate of origin and declaration of conformity. BTI rulings ensure correct classification.