8460 - Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461:
Sub-classifications
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8460 1200
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8460 1901
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8460 40
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8460 90
Overview
Heading 8460 encompasses a broad range of machine tools specifically designed for finishing the surfaces of metal and cermets. These machines employ abrasive materials, such as grinding stones, abrasive belts, or polishing compounds, to achieve desired surface finishes. The primary functions include deburring, sharpening, grinding, honing, lapping, and polishing. Crucially, this heading excludes machines dedicated to gear cutting, gear grinding, or gear finishing, which are classified under heading 8461.
The machines within heading 8460 are distinguished from other machine tool headings by their reliance on abrasive action for surface treatment. For instance, they differ from cutting machines (like milling or turning machines) that remove material through the use of cutting edges, or forming machines that reshape material without significant material removal through abrasion. The emphasis here is on achieving a smooth, precise, or sharpened surface through the action of abrasive media.
Within heading 8460, subcategories further refine the classification based on the specific type of grinding or finishing operation performed. "Flat-surface grinding machines" are dedicated to achieving precise finishes on planar surfaces, while "other grinding machines" cover a wider array of configurations not limited to flat surfaces. "Sharpening (tool or cutter grinding) machines" are specialized for restoring the cutting edges of tools and cutters. "Honing or lapping machines" represent processes that achieve extremely fine surface finishes and dimensional accuracy through finer abrasive actions. Finally, "Other" categories are reserved for machines that perform these finishing operations through different means or for purposes not specifically enumerated.