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Both refer to the base material used for tapping.
SKS is an alloy tool steel.
・HSS is called high-speed tool steel.
The main difference between the two is the difference in high-temperature hardness.
In contrast to the cutting heat generated during tapping, HSS has a high high-temperature hardness even when the temperature rises to about 600°C, so it is difficult to wear the cutting edge.
SKS taps are used when the number of processes is small and can be done in time, but efficient tapping cannot be performed in mass production of automobile parts.