8461.40.50.40 - Other, valued under $3,025 each

This classification covers gear grinding or finishing machines that do not fall under any more specific subheadings. These machines are designed to refine the surfaces of gears, improving their accuracy, smoothness, and overall performance. This can include operations such as honing, lapping, and polishing to achieve precise tolerances and reduce noise and vibration in gear systems.

This specific subheading, 8461.40.50.40, is distinguished from its sibling, 8461.40.50.20, by the condition of the machine. While 8461.40.50.20 specifically addresses used or rebuilt gear grinding or finishing machines, this category encompasses all other machines of this type, implying new or otherwise unclassified units. The key differentiator here is the "Other" designation, meaning it captures gear grinding or finishing machines that are not used or rebuilt.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, the primary classification criteria for goods falling under 8461.40.50.40 will rely on the general definition of gear grinding or finishing machines and the exclusion of used or rebuilt items. The additional qualifier "valued under $3,025 each" serves as a further distinct criterion for categorization within this specific leaf node, indicating a value-based distinction for newly classified machines.