8461.40.10 - Gear cutting machines

This HTS category, 8461.40.10, specifically encompasses gear cutting machines. These are machine tools designed for the precise creation of teeth on gears through various cutting processes. This includes machines that mill, hob, or shape gear teeth to exact specifications, forming the fundamental cutting action required for gear manufacturing.

Within the broader classification of gear cutting, grinding, or finishing machines, this category is distinguished from its sibling, 8461.40.50 (Gear grinding or finishing machines). While gear cutting machines *create* the gear teeth, gear grinding and finishing machines are used in subsequent processes to refine the already cut teeth, improve their accuracy, surface finish, and overall performance. Therefore, the core difference lies in the primary function: creation versus refinement of gear teeth.

The subcategories under 8461.40.10 allow for further differentiation based on the condition of the machine. The subdivision "Used or rebuilt" accounts for machinery that has been previously in operation and subsequently refurbished. The "Other" category serves as a catch-all for new or otherwise unclassified gear cutting machines that do not fall under the used or rebuilt designation. This structure ensures accurate reporting for both new and pre-owned industrial equipment.