8460.90.40 - Numerically controlled

This HTS category, 8460.90.40, specifically covers numerically controlled machine tools designed for finishing metal or cermets. These machines are utilized for operations such as deburring, sharpening, grinding, honing, lapping, polishing, or other finishing processes. The defining characteristic here is the automation and precision offered by numerical control, meaning the machine's movements and operations are directed by pre-programmed computer instructions. This allows for highly repeatable and intricate finishing work that would be difficult or impossible to achieve manually.

Distinguishing this category from its sibling, 8460.90.80 "Other," is the explicit requirement for numerical control. While 8460.90.80 would encompass other machine tools for finishing metal or cermets that are *not* numerically controlled, this category is reserved for those employing sophisticated automated systems for enhanced accuracy and efficiency. The scope is further refined by the parent heading's focus on abrasive or polishing products as the finishing medium, excluding gear cutting, grinding, or finishing machines classified elsewhere.

Within this "Numerically controlled" classification, two subcategories exist: 8460.90.40.10 for "Used or rebuilt" machines and 8460.90.40.60 for "Other." The "Used or rebuilt" designation allows for the distinct classification of previously owned or refurbished numerically controlled finishing machines, which may have different valuation or regulatory considerations. The "Other" subcategory captures all remaining new, numerically controlled finishing machines that do not fall under the used or rebuilt criteria.