8459.41.00.20 - Other, valued under $3,025 each

This HTS subheading, 8459.41.00.20, classifies numerically controlled boring machines designed for removing metal, specifically those with a unit value under $3,025 each. These machines are sophisticated pieces of equipment that utilize pre-programmed instructions, often from computer-aided design (CAD) or computer-aided manufacturing (CAM) software, to execute boring operations with high precision and repeatability. The term "boring" refers to the process of enlarging an existing hole or creating a new one with a single-point cutting tool, ensuring accuracy in diameter and surface finish.

The key differentiator for this category is its specific value threshold. While it falls under numerically controlled boring machines (8459.41.00), it is distinct from its sibling category, 8459.41.00.10, which specifically covers used or rebuilt machines. This subheading is intended for new machines that meet the specified monetary value, setting it apart from both rebuilt equipment and potentially higher-value new machines that would be classified elsewhere.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification decisions within this specific code will rely heavily on the precise definition of "numerically controlled boring machine" and the established valuation methods for determining the "valued under $3,025 each" criterion. This ensures that only machines fitting both the functional description and the specified price point are accurately assigned to this code.