Heading 8460

Machine tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461

32 declarable lines

Heading 8460 covers machine tools that finish metal or cermets by grinding, sharpening, honing, lapping, polishing, deburring or similar abrasive processes, excluding gear cutting, gear grinding and gear finishing machines of heading 8461. The heading is split first by machine type: flat-surface grinding, other grinding, sharpening, honing or lapping, and other. Within those groups, the lines turn on numerical control, used or rebuilt status, and for some non-CNC lines a value threshold of $3,025.

Products in this heading

Numerically controlled flat-surface grinding machine
Centerless grinding machine
Cylindrical grinding machine
Tool and cutter grinder
Honing machine
Lapping machine
Used or rebuilt surface grinder
CNC deburring or finishing machine

How to choose the right subheading

Identify the machine type: flat-surface grinding, other grinding, sharpening, honing or lapping, or other finishing machine.
Check whether the machine is numerically controlled or non-numerically controlled.
Check whether the machine is used or rebuilt, because separate lines exist for used or rebuilt machines.
For certain non-CNC lines, check whether the machine is valued under $3,025 each.
Confirm the machine is not a gear cutting, gear grinding or gear finishing machine of heading 8461, a hand-held tool of heading 8467, or a part of heading 8466.

Often confused with

Gear grinding or gear finishing machine
Gear grinding and gear finishing machines are specifically excluded from heading 8460.
Heading 8461
Hand-held angle grinder
Portable hand-held tools with self-contained motors are classified in heading 8467.
Heading 8467
Water-jet cutting machine
Cutting by water jet is covered by heading 8456, not abrasive finishing in 8460.
Heading 8456
Work holder or part for a grinding machine
Parts and accessories for machines of headings 8456 to 8465 are classified in heading 8466.
Heading 8466
Machining center
Machining centers are classified in heading 8457, not as grinding or finishing machines.
Heading 8457

Frequently asked questions

What is the HTS code for a numerically controlled flat-surface grinding machine?

If it is not used or rebuilt, classify it under 8460.12.00.80; the general (MFN) rate is 4.4%. A used or rebuilt unit goes under 8460.12.00.40 at the same rate.

What is the duty on a used CNC centerless grinding machine?

Used or rebuilt centerless grinding machines that are numerically controlled are classified under 8460.22.00.40. The general (MFN) rate is 4.4%.

How do I classify a non-CNC honing machine valued under $3,025?

Classify it under 8460.40.80.20. The general (MFN) rate is 4.4%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.