Explanatory notes
… covers the same types of articles as are described in the Explanatory Notes to headings 73.23 and 73.24, particularly … or heating apparatus similar to that described in the Explanatory Note to heading 74.18. However, the heading does … articles having the character of tools ( Chapter 82 ) (see Explanatory Note to heading 73.23). (c) Cutlery, spoons, …