8459.49.00 - Other

This HTS category, 8459.49.00, encompasses "Other" boring machines not covered by the numerically controlled designation. It includes boring machines that are not equipped with automatic numerical control systems for positioning, depth, or feed. These machines are designed for the precise removal of material to enlarge or shape existing holes, typically in metalwork.

Distinguishing this category from its sibling, 8459.41.00, is crucial. The primary differentiator lies in the control mechanism. While 8459.41.00 is exclusively for boring machines with sophisticated numerical control, 8459.49.00 covers manual, semi-automatic, or mechanically automated boring machines that do not rely on programming for their operations. This means machines operated by handwheels, levers, or simpler mechanical linkages fall within this classification, provided they perform the function of boring.

The subcategories within 8459.49.00 provide further refinement. 8459.49.00.10 specifically addresses boring machines that are used or rebuilt, indicating their condition is a key factor for classification. The subsequent subdivision, 8459.49.00.20, differentiates based on economic value, covering machines valued under $3,025 each. Finally, the residual "Other" at the deepest level indicates a further, unspecified subdivision for items not fitting the preceding criteria within the non-numerically controlled category.