8461.40.10.10 - Used or rebuilt

This HTS category, 8461.40.10.10, specifically addresses used or rebuilt gear cutting machines. These machines are designed for the precise shaping of gear teeth through various cutting processes, such as milling, hobbing, or shaping. The "used or rebuilt" designation signifies that the classification applies to machines that have been previously employed in manufacturing or have undergone refurbishment. This includes both machines in their second-hand state and those that have been repaired or overhauled to restore their operational capacity for cutting gears.

This classification is distinct from other categories within 8461.40, which cover different types of gear finishing or gear grinding machinery. While all fall under the broad umbrella of gear processing equipment, this specific code isolates the machines whose primary function is the *cutting* of gear teeth, as opposed to subsequent finishing operations like lapping or deburring, or the process of grinding gear teeth to achieve higher precision or surface finish. The distinction lies in the fundamental mechanism of metal removal or material displacement used to create the gear profile.

As this is a leaf node, there are no further subcategories. Therefore, classification within 8461.40.10.10 relies on accurately identifying the machine's primary function as a gear *cutting* tool, coupled with its condition as being either used or rebuilt. Importers and exporters should ensure that the machine's original design and purpose align with the definition of a gear cutting machine to ensure correct classification under this specific tariff item.