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This heading applies to unmounted knives or cutting blades, rectangular, circular or of other shapes, for machines or for mechanical appliances. It does not, however, cover cutting blades or knives for the hand tools of headings 82.01 to 82.05 (e.g., plane irons).

The heading includes knives or cutting blades :

(1) For metal working :

(a) Blades and knives for fitting into tools for machine-tools, e.g., into reamers or milling cutters.

(b) Blades for guillotine-type shears or for machine shears for cutting sheet metal, wire, bars, etc.

(2) For wood working :

(a) Blades and irons for planing or similar woodworking machines.

(b) Blades for veneer cutting machines.

(3) For kitchen appliances or for machines used by the food industry, such as blades and cutters for appliances or machines used in the household, or by butchers, bakers, etc. (e.g., blades for mincing machines, vegetable choppers, bread slicers, bacon or ham slicers).

(4) For agricultural, horticultural or forestry machines, for example, blades and knives for root cutters, straw cutters, etc. or for lawn mowers; blades and segments of blades for harvesting or reaping machines. The heading does not, however, cover coulters for ploughs or discs for harrows.

(5) For other machines or mechanical appliances, such as :

(a) Blades and knives, including circular or cup-shaped blades, for machines used in splitting, paring or trimming the surface of leather.

(b) Blades and knives for machines for cutting paper, textiles, plastics, etc.; for tobacco shredding machines, etc.

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