8459.39.00.10 - Used or rebuilt

This HTS classification covers "other" boring-milling machines, specifically those that are used or rebuilt, and are not covered by more specific subheadings. Boring-milling machines are versatile machine tools designed for removing metal to create precise holes or cavities (boring) and for shaping flat or irregular surfaces using rotating cutters (milling). This broad category encompasses a wide range of such machinery that do not fit into more narrowly defined categories within heading 8459.

The key distinction for this subheading, 8459.39.00.10, lies in the condition of the machinery: it must be either used or rebuilt. This differentiates it from new machines and also from any specific categories that might exist for the resale of used machinery based on other criteria. It is important to note that the "used or rebuilt" status is the primary determinant for classification into this specific line item.

As this is a leaf node, there are no further subcategories under 8459.39.00.10. Therefore, classification within this subheading relies on accurately identifying the machine as a boring-milling machine (other than lathes) and confirming its status as used or rebuilt. This requires careful examination of documentation, physical inspection, and understanding of the machine's operational history and refurbishment.