8460.40.80.80 - Other

HTS Code 8460.40.80.80, described as "Other," encompasses honing or lapping machines that do not fall under the specifically enumerated categories within subheading 8460.40.80. This "Other" designation serves as a residual category for machines meeting the broader criteria of honing or lapping but not fitting the "Used or rebuilt" (8460.40.80.10) or "Other, valued under $3,025 each" (8460.40.80.20) classifications.

The key differentiator for this category lies in the exclusion of machines that are either explicitly used or rebuilt, or those that are new (or not otherwise specified as used/rebuilt) and have a declared value under $3,025 each. Therefore, 8460.40.80.80 is intended for new honing or lapping machines, or those not classified as used or rebuilt, that have a value of $3,025 or more per unit. Classification decisions should be based on the machine's condition, the declared value, and its fundamental function as a honing or lapping apparatus.