8458.99.10.10 - Used or rebuilt

This HTS classification covers **vertical turret lathes** designed for the machining of metal. These machines are characterized by their vertical spindle orientation and a turret that holds multiple cutting tools. They are specifically designed for heavy-duty operations, often used in the production of large, bulky workpieces such as rings, discs, and cylinders where ease of loading and unloading is a significant advantage. The classification emphasizes the "used or rebuilt" status of these machines, indicating that the tariff treatment may differ from new machinery.

This category is distinguished from its sibling, 8458.99.10.50 "Other," by the specific design and operational configuration of vertical turret lathes. While the "Other" category would encompass any lathes for removing metal that do not fit into the more specific subheadings within 8458.99, this particular subheading isolates the vertical turret configuration. This means items that do not possess the distinct vertical spindle and turret arrangement of vertical turret lathes would fall under the broader "Other" sibling category.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level requires a definitive identification of the machine as a vertical turret lathe, and confirmation that it is either used or has been rebuilt. The key classification criteria remain the machine's mechanical configuration for metal removal and its operational state.