Hand-held tool classification under Heading 84.67 prevails for hydraulic crimping tools, not machine-tool treatment.

Crimping tools used with hydraulic power were held to be classifiable as hand tools under Heading 84.67 rather than as machine tools under Heading 84.63 or hand tools under Heading 82.05. The item was found not to be a machine tool, and the Harmonised System Explanatory Notes supported classification of tools designed to be held and controlled in the hand during use, excluding goods too large or heavy for such use. On that basis, the goods answered the description of hand-held tools and Heading 84.67 applied; the Revenue's appeal was allowed.

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Issues: Whether the crimping tools were correctly classifiable under Heading 84.67 as hand tools for working in the hand, or under Heading 84.63 as machine tools, or under Heading 82.05 as hand tools.

Analysis: The item was found not to be a machine tool, and therefore Heading 84.63 could not apply. The classification also had to be tested against the nature of the goods as hand-held tools used with hydraulic power. The Harmonised System of Nomenclature Explanatory Notes indicated that Heading 84.67 covers tools designed to be held and controlled in the hand during use, while excluding goods whose size or weight makes them unsuitable for such use. On that basis, the goods answered the description of hand-held tools.

Conclusion: Classification under Heading 84.67 was correct, and the Revenue's appeal was allowed.

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