Matteock Axe from Japan
A hybrid tool combining an axe blade and a mattock head, used for chopping roots and digging in agricultural and horticultural settings. This dual-purpose tool is classified under tariff item 8201.40.90 as an 'other' hewing tool, given its primary function of cutting. The base metal head is mounted on a sturdy handle.
Duty Rate — Japan → Canada
6%
Import Tips
• Since the tool combines axe and mattock functions, classify based on the primary use; if it is mainly for cutting roots, 8201.40.90 applies
• Provide a clear description to CBSA to avoid reclassification under 8201.20.00 for mattocks
• Ensure the head is of base metal and the tool is complete