8459.41.00.10 - Used or rebuilt

This HTS category, 8459.41.00.10, specifically covers numerically controlled boring machines that are imported as used or rebuilt units. These machines are designed for metalworking operations, utilizing precision control systems to achieve highly accurate boring, which is the process of enlarging an existing hole or creating a precise new one. The "numerically controlled" aspect signifies that these machines operate based on programmed instructions, allowing for complex and repeatable machining tasks.

When classifying boring machines within this chapter, it is crucial to differentiate based on operational control and condition. This particular heading distinguishes itself from other boring machines based on its numerical control and its "used or rebuilt" status. For example, sibling categories like 8459.41.00.20 will focus on the value of similar used machines, while other unspecified "other" categories would likely encompass non-numerically controlled or new machines, depending on their specific definitions.

As a leaf node in the HTS structure, 8459.41.00.10 does not have further subdivisions. Therefore, classification within this code relies on meeting all the preceding criteria: the machine must be a boring machine, it must be numerically controlled, and it must be in a used or rebuilt condition. Importers should be prepared to provide documentation that substantiates the machine's operational status and its condition as either used or rebuilt to ensure accurate classification.