8462.26.00.10 - Used or rebuilt

This HTS classification, 8462.26.00.10, specifically covers "Used or rebuilt" numerically controlled bending, folding, straightening, or flattening machines for flat metal products. These machines are designed to precisely shape metal sheets or plates through controlled bending or folding operations, often utilizing computer numerical control (CNC) systems for automated and repeatable adjustments. The "used or rebuilt" designation is the primary differentiator for this sub-heading, indicating that the machine has been previously operated and has either undergone refurbishment or is being imported in its used condition.

This category is distinguished from its sibling categories by the condition of the machinery. HTS 8462.26.00.20 covers "Other, valued under $3,025 each," and HTS 8462.26.00.50 covers "Other" numerically controlled machines that do not fall under the "used or rebuilt" or specific value criteria. Therefore, the key factor in classifying a machine under 8462.26.00.10 is its prior operational status and subsequent refurbishment, regardless of its specific value or whether it is the latest model.

As a leaf node, this classification does not have further subcategories. Classification within this heading is generally determined by the presence of numerical control, the machine's function (bending, folding, straightening, or flattening), its application to flat metal products, and its condition as used or rebuilt. Importers should carefully review the machine's operational history and any certification of its rebuilt status when making a classification determination.