8460.90.80.10 - Used or rebuilt

HTS Code 8460.90.80.10 specifically covers used or rebuilt machinery classified under heading 8460, which pertains to machine tools for finishing metal or cermets. This category is distinct from other subcategories within 8460.90.80 by its condition. While 8460.90.80.20 is differentiated by its value threshold (under $3,025 each), and 8460.90.80.80 encompasses all other remaining items at this level, 8460.90.80.10 is exclusively for machinery that has been previously utilized or has undergone rebuilding processes.

This classification applies to a wide array of finishing machinery, including but not limited to used grinding machines, honing machines, lapping machines, and polishing machines, as long as they are designed for finishing metal or cermets using abrasive materials. The key determinant for classification under this code is the operational status and history of the machine; if the machinery has been previously owned and used, or if it has been refurbished to a functional state after prior use, it falls within this category. The purpose and mechanism of finishing remain consistent with the broader scope of heading 8460, focusing on abrasive or polishing methods.

As this is a leaf node, there are no further subcategories branching from 8460.90.80.10. Therefore, the primary classification criteria revolve around identifying the machinery as belonging to the general category of finishing tools within 8460 and confirming its status as either used or rebuilt. Importers and exporters should ensure that documentation clearly reflects the condition of the machinery to ensure accurate customs declarations, especially when distinguishing it from new machinery or from used items that may fall under different value-based or residual classifications at the same hierarchical level.