Explanatory notes
… the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 … mauls, rakes, forks, shovels, bench‑screws and clamps, sand‑papering blocks, etc. (2) Tool bodies of wood (e.g., … saws or similar tools) not fitted with their metal working parts (blades and irons). (3) Wooden handles , whether or …