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This heading covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature (see the General Explanatory Notes to this Chapter), together with certain other tools or appliances specifically mentioned in the title.
It includes a large number of hand tools (including some with simple hand-operated mechanisms such as cranks, ratchets or gearing). This group of tools includes :

(A) Drilling, threading or tapping tools, such as braces (including ratchet types), breast drills and hand drills; die stocks, tap wrenches and screw plates. Interchangeable tools such as drills, bits, taps and dies for use with these hand tools are excluded - see heading 82.07.

(B) Hammers and sledge hammers, such as smiths, boilermakers, carpenters, farriers, quarrymens, stone-cutters, glaziers, bricklayers and masons hammers, stone breaking hammers, mauls, stone roughing ( brush ) hammers and hammers with accessory fittings such as picks and nail pullers.

(C) Planes, chisels, gouges and similar cutting tools for working wood such as planes and routers of all kinds (smoothing, grooving, rabbet, jack planes, etc.), spoke shaves and wood scrapers, gravers and draw-knives, of a kind used by carpenters, joiners, cabinet-makers, coopers, wood carvers, etc.

(D) Screw drivers (including ratchet types).

(E) Other hand tools (including glaziers diamonds).
This group includes :

(1) A number of household articles, including some with cutting blades but not including mechanical types (see the Explanatory Note to heading 82.10), having the character of tools and accordingly not proper to heading 73.23, such as :
Flat irons (gas, paraffin (kerosene), charcoal, etc., types, but not electric irons which fall in heading 85.16), curling irons; bottle openers, cork screws, simple can openers (including keys); nut-crackers; cherry stoners (spring type); button hooks; shoe horns; steels and other knife sharpeners of metal; pastry cutters and jaggers; graters for cheese, etc.; lightning mincers (with cutting wheels); cheese slicers, vegetable slicers; waffling irons; cream or egg whisks, egg slicers; butter curlers; ice picks; vegetable mashers; larding needles; pokers, tongs, rakers and cover lifts for stoves or fire places.

(2) Watchmakers tools such as jewel pressing tools, balance poising tools, riveting stakes, mainspring winders, jacot or pivot tools, balance screw filling tools and regulating tools.

(3) Glaziers diamonds, including compass-type diamond point glass cutters mounted on a graduated scale (for cutting out circles) and diamond point scribers for designing on glass. Diamonds presented separately are excluded (heading 71.02).

(4) Smiths tools such as setts, swages, fullers, hardies and punches.

(5) Tools, for mining, road work, etc., such as crow bars, prizing levers, stone cutting chisels, punches and wedges.

(6) Tools for masons, moulders, cement workers, plasterers, painters, etc., such as trowels, smoothers, servers, scrapers and stripping knives, smoothers needles and cleaners, indentation rollers, glass cutters with cutting wheels, palette knives and putty knives.

(7) Miscellaneous hand tools such as farriers paring knives, toeing knives, hoof pickers and hoof cutters, cold chisels and punches; riveters drifts, snaps and punches; non-plier type nail lifters, case openers and pin punches; tyre levers; cobblers awls (without eyes); upholsterers or bookbinders punches; soldering irons and branding irons; metal scrapers; non-plier type saw sets; mitre boxes; cheese samplers and the like; earth rammers; grinding wheel dressers; strapping appliances for crates, etc., other than those of heading 84.22 (see the relevant Explanatory Note); spring operated pistols for stapling packages, paperboard, etc.; cartridge operated riveting, wall-plugging, etc., tools; glass blowers pipes; mouth blow pipes; oil cans and oilers (including those with pump or screw mechanisms), grease guns.

(F) Blow lamps (e.g., for soldering or brazing; for paint removal; for starting semi-diesel engines). These lamps are of two types, both self-contained, differing in the type of fuel used, incorporating either a fuel reservoir for mineral oil or other liquid fuel (frequently with a small pump), or a replaceable gas-filled cartridge. In some cases, a soldering or branding iron or other attachment is fitted to the tip of the lamp. The heading does not cover gas-operated welding appliances (heading 84.68).

(G) Vices, clamps and the like, including hand vices, pin vices, bench or table vices, for joiners or carpenters, locksmiths, gunsmiths, watchmakers, etc., but not including vices forming accessories or parts of machine-tools. This group also includes cramps and bench holdfasts which, like vices, serve as holding tools (e.g. joiners cramps, floor cramps and toolmakers clamps).
The group includes metal vices faced with non-metallic jaw grips (wood, fibre, etc.) to prevent damage to the piece to be held.
The heading however does not include vacuum cup holders (suction grips) consisting of a base, a handle and a vacuum lever, of base metal, and rubber discs, intended to be attached temporarily to an object with a view to enabling the object to be moved (for example, heading 73.25, 73.26 or 76.16).

(H) Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks
This group includes :

(1) Anvils (including two-beaked anvils) of all sizes and for all uses, e.g., smiths anvils; watchmakers or jewellers anvils; shoemakers or cobblers lasts; hand anvils for trueing up scythe blades.

(2) Portable forges, usually equipped with blowers and sometimes with an anvil; they are mainly used in small workshops, shipyards, etc.

(3) Grinding wheels (hand- or pedal-operated) with wooden or other frameworks. Mechanically driven grinding wheels are classified in Chapter 84 or 85. Grindstones and the like presented separately are classified in heading 68.04
Tools containing metal but with working parts of rubber, leather, felt, etc. are classified according to the constituent materials (Chapters 40, 42, 59, etc.).
Apart from the exclusions referred to above, the following are also excluded from this heading :

(a) Needles for hand sewing and other articles of heading 73.19.

(b)Interchangeable tools designed for use in hand tools, mechanical or not, in machine-tools or in power-operated hand tools (e.g. screwdriver bits and rock drilling bits) (heading 82.07).

(c) Appliances for projecting, dispersing or spraying liquids or powders (even if hand-operated) (heading 84.24).

(d)Tool holders for hand tools (heading 84.66).

(e) Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor (heading 84.67).

(f) Marking out, measuring, checking or calibrating instruments (e.g., marking gauges and punches, centre punches and scribers, calipers and gauges) of Cha-pter 90.

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