Creating then using elements from xml table <row><entr

Hi. I've not found any references for this and would appreciate some help.
With what I've tried so far, I don't get errors BUT I don't get output
either!

My xml source (created using an xml authoring tool) contains the following:

<tools_materials>
<table><tgroup cols="2">
<?PubTbl tgroup dispwid="6.78in"?>
<colspec colname="col1" colwidth="1.26*"/><colspec colname="col2"
colwidth="0.74*"/>
<tbody><row><entry>Tool/Material</entry>
<entry>Part Number</entry></row>
<row><entry>Operations Manual</entry><entry>092022-001</entry>
</row><row><entry>Machine Management System</entry>
<entry>10-MS30-1000-021</entry></row></tbody></tgroup></table>
</tools_materials>

In my stylesheet, I need to create parent/child elements from the table
content (excluding row 1), ex:

   Column 1 = <tool_mat>Operations Manual
   Column 2 =      <tool_partno>092022-001</tool_partno>
                     </tool_mat>                 

I then need to use those newly created elements in an html table. I have the
following xsl (the first template is just my feeble attempt):

<xsl:template match="tools_materials/table">    <!-- just trying to get the
first element -->
	<xsl:for-each select="row[position() != 1]">
                  <xsl:element name="tool_mat">
		<xsl:value-of
select="normalize-space(cell[1])"/></xsl:element>
	</xsl:for-each>
</xsl:template>
	
<xsl:template match="tools_materials">
     <table border="1" width="100%" cellpadding="4">
	<tr bgcolor="orange" valign="middle">
	    <th colspan="3" align="left">
		<h3>TOOLS AND MATERIALS</h3>
	    </th>
	</tr>
	<tr>
	     <td colspan="2">
	          <b>Tool/Material</b>
	     </td>
	     <td align="center">
		<b>Jabil Part No.</b>
	     </td>
	</tr>
	     <xsl:apply-templates select="tools_materials/table"/>
                 <xsl:apply-templates select="tool_mat"/>
      </table>
</xsl:template>

<xsl:template match="tool_mat">
	<tr>
	     <td align="left" valign="top" width="60%">
		<table border="0">
		<tr>
		     <td align="left" valign="top">
		          <xsl:number level="single" format="1. "
count="tool_mat" />&#160;
		     </td>
		     <td align="left" valign="top">
			<xsl:value-of select="." />
		     </td>
		</tr>
		</table>
	     </td>
	     <td align="left" valign="top" width="40%">
		<xsl:apply-templates select="tool_partno"/>
	     </td>
	</tr>
</xsl:template>

<xsl:template match="tool_partno">
	<xsl:choose>
		<xsl:when test="text()">
			<xsl:value-of select="."/>
		</xsl:when>
	<xsl:otherwise>NA</xsl:otherwise>
	</xsl:choose>
		<xsl:apply-templates select="tool_partno"/>
</xsl:template>



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