8460.12.00.40 - Used or rebuilt

This HTS category, 8460.12.00.40, specifically covers numerically controlled flat-surface grinding machines that are designated as "used or rebuilt." These machines are designed for precision grinding operations on metal or cermet surfaces, utilizing abrasive materials to achieve a desired finish. The "numerically controlled" aspect signifies that these machines operate through programmed instructions, allowing for automated and highly accurate grinding processes. The "used or rebuilt" descriptor is a crucial classification criterion, distinguishing these items from new machinery.

This classification is distinct from its sibling category, 8460.12.00.80, which encompasses "other" numerically controlled flat-surface grinding machines. The primary differentiator lies in the condition of the machine. While 8460.12.00.40 is reserved for machines that have been previously utilized and subsequently refurbished or rebuilt, the "other" category would likely cover new machines or those not falling under the specific "used or rebuilt" condition. Therefore, the assessment of whether a machine has a history of prior use and has undergone rebuilding is paramount for accurate classification within this sub-heading.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level relies solely on the defined characteristics of the machine: its function as a numerically controlled flat-surface grinding machine, its capability to process metal or cermets, and its status as being "used or rebuilt." Importers and exporters must carefully consider these elements to ensure proper declaration and duty assessment.