Treasury Decisions Under the Customs, Internal Revenue, and Other ...
(426.85) - T.D. 56272(65) Tools, hand. Articles, of iron or steel, mspf.— Garden trowel, transplanter, weeder (about 9 inches long with “V”- shaped groove ... which are hand tools “ ” “: * * * Hoes and rakes * * * : Agricultural or horticultural tools, ...
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