8461.90.30.60 - Used or rebuilt

HTS code 8461.90.30.60 specifically classifies "used or rebuilt" numerically controlled machine tools that are not elsewhere specified or included within Chapter 84. This category encompasses a broad range of machinery designed for material removal through operations like sawing and cutting-off, which have been previously utilized and subsequently refurbished to a functional state. The "used or rebuilt" designation is a critical factor for classification, distinguishing these items from new machinery.

This subcategory is distinguished from its sibling, 8461.90.30.80 ("Other"), by the specific condition of the machine tool. While 8461.90.30.80 would cover new or un-reconditioned numerically controlled sawing and cutting-off machines not elsewhere specified, 8461.90.30.60 exclusively pertains to those that have undergone a process of repair or refurbishment after prior use. The focus here is on the documented history and condition of the machinery.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification hinges directly on the machine tool's function (sawing, cutting-off, etc.), its numerical control capability, and its status as either used or rebuilt. Importers and exporters must be prepared to provide documentation substantiating the prior use and subsequent rebuilding of such machinery to ensure accurate classification under this code.