Explanatory notes
… of this heading, etc. ( heading 94.02 ). On the other hand, this heading includes specialised measuring … surgery (human or veterinary) are, in effect, tools (e.g., hammers, mallets, saws, chisels, gouges, forceps, pliers, … apparatus and instruments (face masks, face‑piece harness, intratracheal tubes, etc.). (F) Instruments for …