Explanatory notes
… bill”); they further differ from the scissors of heading 82.13 since they have no finger rings. These tools … but with finger rings (see the Explanatory Note to heading 82.13) . (6) Hedge shears, two‑handed pruning shears and … anvils ( heading 82.05 ). (c) Pruning knives ( heading 82.11 ). (d) Garden rollers, harrows, hay or grass mowers …
