Explanatory notes
… pharmaceutical or hygienic glassware of heading 70.17 . (e) Sanitary ware of base metal (in particular, headings 73.24 , … veterinary) are, in effect, tools (e.g., hammers, mallets, saws, chisels, gouges, forceps, pliers, spatulae, etc.), or … includes : (A) Instruments which may be used under the same names for several purposes , for example : (1) …