8461.90.60.40 - Used or rebuilt

This HTS category, 8461.90.60.40, specifically covers used or rebuilt machine tools that fall under the broader heading of "other" machine tools working by removing metal or cermets, not elsewhere specified or included, and are also classified under the "other" subcategory. This designation implies that these machines have been previously operated and have subsequently undergone refurbishment or repair to a state of being functional again for their original purpose. The "used or rebuilt" status is a primary differentiator, indicating that these are not new machines.

Distinguishing this category from its siblings is crucial for accurate classification. Unlike sibling category 8461.90.60.50, which is defined by a specific monetary value (under $3,025 each), this category 8461.90.60.40's primary defining characteristic is its condition: used or rebuilt, irrespective of its current market value. It also differs from sibling 8461.90.60.90, which serves as a general "other" classification for items not fitting the "used or rebuilt" designation, suggesting that any machine tool that is not new and not specifically covered by the "used or rebuilt" clause would likely fall into that broader "other" category.

As this is a leaf node, there are no further subcategories to introduce. Therefore, classification within this code relies heavily on confirming that the machine tool in question is indeed previously used or has been rebuilt, and that it does not fit into any more specific classifications within Chapter 84 that deal with new equipment or particular types of machine tools working by removing metal or cermets. The focus for importers and exporters will be on verifying the condition and operational status of the machine tool being declared.