8461.40.50 - Gear grinding or finishing machines

This category, HTS 8461.40.50, encompasses machinery specifically designed for the gear grinding or gear finishing process. Unlike gear cutting machines (8461.40.10), which shape gear teeth from raw material or semi-finished blanks, gear grinding and finishing machines refine existing gear teeth to achieve precise profiles, smooth surfaces, and tight tolerances. These machines are critical in the manufacturing of high-performance gears where accuracy and surface finish are paramount, often for automotive, aerospace, and industrial applications.

The distinction between gear cutting and gear grinding/finishing lies in the stage of the manufacturing process and the method of material removal. Gear cutting actively forms the tooth shape, whereas gear grinding and finishing machines primarily remove small amounts of material to correct errors, improve surface quality, and meet exacting specifications.

Within this classification, further subdivisions exist to categorize these specialized machines. For instance, the subcategory for "Used or rebuilt" (8461.40.50.20) applies to previously owned equipment that has undergone refurbishment. The "Other, valued under $3,025 each" (8461.40.50.40) subcategory captures lower-value machines, while the general "Other" category serves as a residual for new gear grinding or finishing machines not fitting the more specific criteria, ensuring comprehensive coverage.