8460.90.40.60 - Other 🖩

This HTS category, 8460.90.40.60, specifically covers numerically controlled machine tools for finishing metal or cermets that do not fall under gear cutting, gear grinding, or gear finishing machines of heading 8461. These machines utilize grinding stones, abrasives, or polishing products for operations such as deburring, sharpening, grinding, honing, lapping, or general polishing. The defining characteristic of this classification is the integration of numerical control, meaning the machine's movements and operations are precisely guided by pre-programmed computer instructions, allowing for high levels of accuracy, repeatability, and automation in the finishing process.

This category is distinct from its sibling, 8460.90.40.10, which is reserved for "used or rebuilt" machines of this type. While both relate to numerically controlled finishing machines, 8460.90.40.60 exclusively pertains to new or reconditioned machines that meet the specified finishing criteria and incorporate numerical control technology, without regard to their prior use.

As a leaf node within the HTS structure, this category does not have further subcategories. Therefore, the classification of a machine tool under 8460.90.40.60 hinges on its core function as a numerically controlled finishing machine for metal or cermets, utilizing abrasive or polishing media, and its distinction from gear-specific machinery and used/rebuilt items. Classification should be based on the machine's design, intended use, and the presence of numerical control systems.