8460.90.40.10 - Used or rebuilt

This HTS code, 8460.90.40.10, specifically classifies used or rebuilt machine tools that are numerically controlled and designed for deburring, sharpening, grinding, honing, lapping, polishing, or otherwise finishing metal or cermets. The "used or rebuilt" designation is crucial, indicating that the item is not new and has undergone some form of refurbishment or repair, distinguishing it from new machinery within the same broader category.

This category is distinguished from its sibling, 8460.90.40.60 ("Other"), by its explicit requirement to be numerically controlled. While both fall under the "Other" subcategory for machine tools not specifically listed elsewhere in 8460, this code is for those that employ computer numerical control (CNC) for automated operation and precision, whereas the sibling category would encompass numerically controlled tools that do not fit the preceding specific subheadings or are otherwise categorized differently at the six-digit level.

As this is a leaf node, there are no further subcategories. Therefore, classification under 8460.90.40.10 relies on confirming that the machine tool meets the criteria of being numerically controlled and is either used or has been rebuilt, in addition to fulfilling the finishing functions described in the parent heading. Examples could include used or rebuilt CNC grinding machines, CNC lapping machines, or CNC polishing machines for metal and cermet components, where the primary finishing operation is conducted using grinding stones, abrasives, or polishing products.