8460.23.00.40 - Used or rebuilt

This HTS category, 8460.23.00.40, specifically designates used or rebuilt numerically controlled cylindrical grinding machines. These machines are engineered for the precise finishing of metal or cermet workpieces using abrasive wheels or other polishing materials. The "used or rebuilt" designation is crucial, distinguishing these machines from new equipment of the same type.

Within the broader category of "Other grinding machines," this specific subheading differentiates itself from its sibling category, 8460.23.00.80, which covers "Other" grinding machines that do not meet the criteria of being numerically controlled cylindrical grinding machines. The defining characteristic here is the combination of cylindrical grinding functionality with advanced numerical control for automated operation and high precision.

As this is a leaf node in the HTS classification, there are no further subdivisions. Therefore, the classification hinges entirely on the precise characteristics of the machine: its cylindrical grinding capability, its numerically controlled operation, and its status as either a used or rebuilt unit. This ensures that only machines fitting this exact description are categorized under this code, facilitating accurate trade reporting and duty assessment.