| Sub Category Code | Description |
| N32.01 | DRILL (DRILL BIT SIZE UP TO 15 MM) |
| N32.02 | GRINDER (UP TO 100 MM) |
| N32.03 | SANDER (UP TO 300 W) |
| N32.04 | CIRCULAR SAW AND CIRCULAR KNIFE (CUTTING BLADE UP TO 160 MM) |
| N32.05 | SPRAY GUN FOR NON-FLAMMABLE LIQUID (UP TO 100 BARS) |
| N32.06 | JIG AND SABRE SAW (UP TO 60 MM) |
| N32.07 | PLANER (UP TO 500 W) |
| N32.08 | TRIMMER (UP TO 300 W)/ HEDGE TRIMMER AND GRASS SHEARS (UP TO 750 W) |
| N32.09 | ROUTER AND TRIMMER (UP TO 500 W) |
| N32.10 | HIGH PRESSURE CLEANER |
| N32.11 | SEWING MACHINE |
| N32.12 | SOLDERING GUN |
| N32.13 | SOLDERING IRON |
| N32.14 | HEAT GUN |
| N32.15 | HOT AIR FIRELIGHTERS |
| N32.16 | GLUE GUN |