Chapter 82: Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal
NIL (Not taxable)
1. Agricultural implements manually operated or animal driven 
2. Hand tools, such as 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 .
5% Tax bracket
12% Tax bracket
1. Pencil sharpeners and blades thereof 
2. Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor 
3. Paper knives 
18% Tax bracket
All goods not specified elsewhere
1. 8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipecutters, bolt croppers, perforating punches and similar hand tools.
2. 8204 Handoperated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
3. 8205 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks.
4. 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale.
5. 8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools.
6. 8208 Knives and cutting blades, for machines or for mechanical appliances.
7. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.
8. 8210 Handoperated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.
9. 8213 Scissors, tailors’ shears and similar shears, and blades therefor.
10. 8215 Spoons, forks, ladles, skimmers, cakeservers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
28% Tax bracket
1. Razors and razor blades (including razor blade blanks in strips) 
2. Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files); other than paper knives, pencil sharpeners and blades thereof .