HEADING 82.07 - INTERCHANGEABLE TOOLS FOR HAND TOOLS WHETHER OR NOT POWER-OPERATED OR FOR MACHINE-TOOLS (FOR EXAMPLE FOR PRESSING STAMPING PUNCHING TAPPING THREADING DRILLING BORING BROACHING MILLING TURNING OR SCREWDRIVING) INCLUDING DIES FOR DRAWING OR EXTRUDING METAL AND ROCK DRILLING OR EARTH BORING TOOLS.

8207.13 - - With working part of cermets

8207.19 - - Other including parts

8207.20 - Dies for drawing or extruding metal

8207.30 - Tools for pressing stamping or punching

8207.40 - Tools for tapping or threading

8207.50 - Tools for drilling other than for rock drilling

8207.60 - Tools for boring or broaching

8207.70 - Tools for milling

8207.80 - Tools for turning

8207.90 - Other interchangeable tools

Whereas (apart from a few exceptions such as machine saw blades) the preceding headings of this Chapter apply in the main to hand tools ready for use as they stand or after affixing handles this heading covers an important group of tools which are unsuitable for use independently but are designed to be fitted as the case may be into :

(A) hand tools whether or not power-operated (e.g. breast drills braces and die- stocks)

(B) machine-tools of headings 84.57 to 84.65 or of heading 84.79 by reason of Note 7 to CHAPTER84

(C) tools of headings 84.67 and 85.08  for pressing stamping punching tapping threading drilling boring reaming broaching milling gear-cutting turning cutting morticing or drawing etc. metals metal carbides wood stone ebonite certain plastics or other materials or for screwdriving.

The heading also includes tools for use with the rock drilling or earth boring machines of heading 84.30.

Dies punches drills and other interchangeable tools for machines or appliances other than those specified above are classified as parts of the machines or appliancesfor which they  are intended.

The tools of this heading may be either one-piece or composite articles. The one-piece tools made wholly from one material are generally of alloy steel or steel with a high carbon content. Composite tools consist of one or more working parts of base metal of metal carbides or of cermets of diamond or of other precious or semi-precious stones attached to a base metal support either permanently by welding or insetting or as detachable parts. In the latter case the tool consists of a base metal body and one or more working parts (blade plate point) locked to the body by a device comprising for example a bridge plate a clamping screw or a spring cotter-pin with where appropriate a chip-breaking lip. The heading further includes tools with a base metal working part fitted or covered with abrasive materials provided these tools have cutting teeth flutes grooves etc. which retain their identity and function even after the application of the abrasive i.e. tools which could be put to use even if the abrasive had not been applied; most abrasive tools are however excluded (see the Explanatory Note to heading 68.04).

The tools classified in this heading include : (1) Rock drilling or earth boring tools including mining oil well drilling or sounding tools (e.g. augers boring bits and drills). (2) Dies for drawing or extruding metal including draw plates. (3) Tools for pressing stamping or punching including punches and dies for cold pressing or stamping of sheet metal; drop forging dies; perforating or cutting

dies and punches for machine-tools.

(4) Tools for tapping or threading such a  taps and dies chasers and chaser dies.

(5) Tools for drilling other than for rock drilling including drills (spiral or twist drills centre bits etc.) brace bits etc.

(6) Tools for boring or broaching including reaming.

(7) Tools for milling e.g. milling cutters (plain helical staggered or angle cutters);

gear cutting hobs etc.

(8) Tools for turning.

(9) Other interchangeable tools such as :

(a) Tools for dressing planing grooving lapping or trueing.

(b) Tools for morticing moulding or tonguing wood including cutting chains for morticing wood.

(c) Tools for mixing stirring etc. materials such as paint glue mortar mastic and coating slip.

(d) Screwdriver bits.

Wire drawing dies lathe tools etc. remain in this heading even if they have been made radioactive.

The heading also excludes :

(a)Bobs wheels and other tools with working parts of rubber leather felt etc. classified according to the constituent materials (Chapters 40 42 59 etc.).

(b)Saw blades of all kinds (heading 82.02).

(c)Plane irons and similar parts of tools (heading 82.05).

(d)Knives and cutting blades for machines or for mechanical appliances (heading 82.08).

(e)Plates sticks tips and the like for tools unmounted of cermets (heading 82.09).

(f)Spinnerets for extruding man-made fibres (heading 84.48).

(g)Work and tool holders for machines or hand tools and self-opening dieheads (heading 84.66).

(h)Dies for drawing glass fibres (heading 84.75).

(ij)Brushes (metallic or not) of a kind used as parts of machines (heading 96.03).

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