Explanatory notes
… cover the hand tools, not having such a base, of Chapter 82 . The machines of this heading may be hand‑operated, … non‑mechanical pencil sharpeners; these fall in heading 82.14 or, if they have the character of toys, in Chapter 95 … But the heading excludes : (a) Stapling pistols ( heading 82.05 ). (b) Stapling machines of a kind used in bookbinding …