8460.40.80.20 - Other, valued under $3,025 each

This HTS category, 8460.40.80.20, specifically encompasses honing or lapping machines that do not fall under the "Used or rebuilt" designation (8460.40.80.10). These machines are designed for the precise finishing of metal or cermets using abrasive materials, either stones or polishing products. They are distinct from gear-specific finishing machines classified under heading 8461, focusing on general surface refinement and achieving extremely smooth or dimensionally accurate finishes through honing (improving surface texture and removing excess material) or lapping (creating a flat or precisely shaped surface).

The distinguishing factor for classification within this subcategory is the value of the machine, with this code applying to individual units valued under $3,025. This valuation criterion separates these machines from other "Other" honing or lapping machines at the same level, which would likely encompass those valued at $3,025 or more. Therefore, while the operational purpose and methodology remain consistent with other honing and lapping machines, the economic value of the individual unit is the critical determinant for this specific classification. As this is a leaf node, there are no further subdivisions under this code.