Explanatory notes
… of abrasive material). The heading also covers abrasive elements for hones, whether or not they are mounted in the … Saws with cutting teeth covered with abrasive therefore remain in heading 82.02 . Similarly crown drills as used for … of agglomerated natural or artificial abrasives (e.g., emery, pumice, tripoli, kieselguhr, crushed glass, corundum, …