8459.41.00 - Numerically controlled

This HTS category encompasses numerically controlled boring machines designed for the removal of metal. These machines are characterized by their automated operation, where tool path and machining parameters are precisely controlled by a computer program. They are distinct from lathes (classified under 8458) and are used for creating precise internal cylindrical surfaces, as well as for removing material from internal cavities.

The distinction between this category and its sibling, 8459.49.00, lies in the control mechanism. While 8459.49.00 covers "other" boring machines that are not numerically controlled, this heading specifically addresses those that are computer-controlled. This implies a higher degree of automation and precision in the manufacturing process for the goods falling under 8459.41.00.

Within this numerically controlled boring machine classification, further subdivisions exist to refine the classification based on the condition or value of the imported goods. Subcategories like "Used or rebuilt" differentiate machines that are not new from their original manufacturing, while others may distinguish based on the economic value of the machine itself, aiding in accurate duty assessment.