8460.40.40 - Numerically controlled

This HTS category, 8460.40.40, specifically encompasses numerically controlled honing or lapping machines. These machines utilize automated control systems to execute honing or lapping operations with precision and repeatability. They are designed for finishing metal or cermet surfaces by employing grinding stones, abrasives, or polishing products, adhering to the broader scope of heading 8460 for grinding, honing, lapping, and polishing machinery.

The distinction between this category and its sibling, 8460.40.80 (Other honing or lapping machines), lies in the presence of numerical control. While both machines perform honing and lapping, 8460.40.40 is characterized by its advanced, computer-driven operation, allowing for complex and precise surface finishing tasks that are beyond the capabilities of manually operated or simpler semi-automatic machines.

Within this numerically controlled category, further subdivisions exist to distinguish between different types of such machinery. The subcategories 8460.40.40.10 (Used or rebuilt) and 8460.40.40.60 (Other) allow for the classification of these numerically controlled machines based on their condition, ensuring that both new and previously owned equipment are appropriately categorized for customs purposes.