8459.49.00.10 - Used or rebuilt

This classification, HTS 8459.49.00.10, specifically designates used or rebuilt boring machines that do not fall under any more specific classifications within heading 8459. Boring machines are machine tools designed for enlarging existing holes or creating new ones in a workpiece through the removal of material, typically metal. This category encompasses a broad range of such machinery, provided they are not new and have been previously used or have undergone a rebuilding process to restore their operational capacity.

Within the broader category of "Other boring machines," HTS 8459.49.00.10 is distinguished from its sibling category, 8459.49.00.20, by the absence of a value threshold. While 8459.49.00.20 applies to "Other" used or rebuilt boring machines valued under $3,025 each, this classification (8459.49.00.10) applies to such machines regardless of their value. Both categories fall under the umbrella of "Other boring machines" which itself is a subdivision of "Other" machines for drilling, boring, milling, threading, or tapping by removing metal, excluding lathes.

As this is a leaf node, there are no further subcategories. Therefore, classification into HTS 8459.49.00.10 hinges on the machine's condition (used or rebuilt) and its primary function as a boring machine, while also ensuring it does not meet the criteria for any more specific classification, particularly concerning the monetary value threshold that separates it from its sibling. Importers should meticulously document the condition and operational status of these machines to ensure accurate classification.