8459.70.80.40 - Used or rebuilt

This HTS category, 8459.70.80.40, specifically covers machines that are "used or rebuilt." This designation applies to threading or tapping machines that fall under the broader classification of "other" machines for drilling, boring, milling, threading, or tapping by removing metal, excluding lathes. The "used or rebuilt" condition signifies that these machines have been previously in operation and have subsequently undergone refurbishment or repair to restore them to a functional state.

It is crucial to distinguish this category from its siblings. While 8459.70.80.60 also falls under "other" threading or tapping machines and is "other," its primary differentiating factor is its value, being explicitly for machines valued under $3,025 each. In contrast, 8459.70.80.40 is solely determined by its condition (used or rebuilt) and not by its monetary value, covering such machines regardless of their price point. The remaining sibling, 8459.70.80.80, is also designated as "Other" and does not have the specific "used or rebuilt" qualifier, implying it covers new machines of this type.

As a leaf node, this category does not possess further subcategories. Therefore, the classification of a threading or tapping machine under 8459.70.80.40 hinges entirely on its condition being either used or rebuilt, and its exclusion from lathes of heading 8458. Importers and exporters should carefully document the condition and any reconditioning processes undertaken for machines classified within this code.