8460.90.80.20 - Other, valued under $3,025 each

This classification pertains to machinery and mechanical appliances designed for finishing metal or cermets through abrasive or polishing processes, specifically excluding gear-related machinery found in heading 8461. Within the broad category of "other" finishing machines not specifically detailed elsewhere in 8460, this subcategory applies to those where individual units have a value of $3,025 or less. These machines encompass a wide range of equipment used for tasks such as deburring, sharpening, grinding, honing, lapping, and polishing, utilizing abrasive materials like grinding stones or polishing compounds.

This specific classification is distinguished from its sibling category, 8460.90.80.10, by the condition of the goods. While 8460.90.80.10 is reserved for "used or rebuilt" machinery, this classification applies to new machines or those not falling under the used or rebuilt designation. The distinction is primarily based on the operational status and history of the machine.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification decisions within this node will therefore hinge on the specific value of each individual machine and its adherence to the general scope of finishing machines covered by heading 8460, while also being distinct from any explicitly listed or previously enumerated categories.