… a few exceptions such as machine saw blades) the preceding headings of this Chapter apply in the main to hand tools … drills, braces and die‑stocks), (B) machine‑tools, of headings 84.57 to 84.65, or of heading 84.79 by reason of …
… this purpose the term “panels” does not include sleeves, facings or collar, if any; (c) a “tailored … except that the outer shell (exclusive of sleeves, and facings or collar, if any) may consist of three or more …
