STARRIO

Rakes; Bill-hooks; Cutlery, namely, scalers; Gardening tools, namely, trowels, weeding forks, spades, and hoes; Goffering irons; Hand saws; Hand tools, namely, cutter bars; Hand tools, namely, levers; Hand tools, namely, shovels; Sand trap rakes; Saws; Weeding forks being hand tools