Explanatory notes
… the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and … appliances (heading 82.08) and plates, sticks, tips and the like, for tools (heading 82.09). (D) Articles of cutlery … 82.07), since heading 68.04 covers grinding wheels and the like (including grinding, sharpening, polishing, trueing and …Legal note
… the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and …