8459.61.00.40 - Used or rebuilt

This HTS category, 8459.61.00.40, specifically covers numerically controlled milling machines that are in a used or rebuilt condition. These machines are designed for the precise removal of metal through milling operations, controlled by computer programs for automated operation. The "numerically controlled" aspect signifies advanced automation and precision, distinguishing them from simpler, manually operated milling machines. The "used or rebuilt" designation is a critical factor in classification, indicating that these are not new machines but have been previously utilized and subsequently refurbished.

This category is differentiated from its sibling, 8459.61.00.80, which covers numerically controlled milling machines that are new. The primary distinction lies in the condition of the machinery; this node is exclusively for units that have undergone prior use and have been restored to a functional state. Both categories fall under the broader heading of "Other milling machines" within the "Machine tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centers) of heading 8458."

As this is a leaf node, there are no further subcategories. The classification concludes with the determination of the machine's condition as either used/rebuilt or new. Importers must accurately assess and declare the condition of the numerically controlled milling machine to ensure correct classification and compliance with customs regulations. The focus remains on the machine's purpose (milling), its control system (numerically controlled), and its operational status (used or rebuilt).