8461.90.30.20 - Used or rebuilt

This HTS classification covers numerically controlled planing machines that are either used (previously operated) or rebuilt (restored to a functional condition). These machines are designed for metalworking operations that involve removing material to create flat surfaces, typically through a reciprocating cutting action. The "numerically controlled" aspect signifies that their operations are directed by pre-programmed instructions, allowing for high precision and repeatability.

Distinguishing this category from its sibling, 8461.90.30.40 "Other," it is important to note that this specific subcategory is solely for numerically controlled planing machines, whereas the "Other" category would encompass any numerically controlled machine tools within 8461.90.30 that are not planing machines. The defining characteristic here is the specific type of machine tool (planing) and its numerical control capability, combined with its condition (used or rebuilt).

As this classification is a leaf node, there are no further subcategories. Therefore, the classification process for goods falling under 8461.90.30.20 relies on confirming that the imported article is indeed a numerically controlled planing machine, and that it is presented in a used or rebuilt state. Specific documentation accompanying the shipment, such as declarations of origin, condition reports, or invoices detailing the machine's history, will be crucial for accurate classification.