… Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but …
Explanatory notes
… 73.17 ‑ Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but … which is hammered to a point, after which the head is stamped out by a nail‑making machine. (3) Cutting from sheet …