WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.60 - Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or othemise finishing metal or cermets by means of @ding stones, abrasives or polishing products, other than gear cutting, gear grindrng or gear finishing machines of heading 84.61 (+). - Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mrn : 8460.11 - - Numerically controlled 8460.19 - - Other - Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01 mm : 8460.21 - - Numerically controlled 8460.29 - - Other - Sharpening (tool or cutter grinding) machines : 8460.3 1 - - Numerically controlled 8460.39 - - Other 8460.40 - Honing or lapping machines 8460.90 - Other This heading covers certain surface-finishing machines for metal or cermets, but excludes ear cutting, gear grinding or gear fimshin machines (heading 84.61). These machines wor by removing material by means of grin g stones, abrasives or polishin products. For the purposes of this headng the expression " polishing products " means the fo owing : f L (1) fi olishing discs made from metal carbides, steel, soft metal, wood, felt, textile material or peather; (2) wire brushes; (3) polishing pads. In general machine-tools are power-driven but similar machines, worked by hand or edal, are also covered by this heading. These latter types can be distinguished from the han tools of heading 82.05 and from the tools for working in the hand of heading 84.67, by the fact that they are usually designed to be mounted on the floor, on a bench, on a wall or on another machine, and are thus usually provided with a base plate, mounting frame, stand, etc. B The heading includes : (1) Deburring machines with metal brushes or abrasives, for trimming rough castings or the rough edges of cut metal. (2) Sharpenin machines (tool and cutter grindin machines) including machines for grinding cermets or ard metal tool tips as well as card s arpening machines. b: % (3) Grinding machines, of different types (e.g., internal surface grinders, centreless surface grinders, surface grindin machines, thread grinding machines, machines for grinding valves and valve seats) w ose function is to perfect, to the desired degree of precision, the work of other machines. i (4) Honing and lapping machines for producing a precision-fit surface. (5) Polishing machines for finishing the surface of the workpiece. (6) Engraving machines excluding those of heading 84.59 or 84.61. PARTS AND ACCESSORIES Sub'ect to the general provisions regarding the classification of parts (see the general Exp anatory Note to Section XVI), parts and accessories (other than the tools of Chapter 82) of the machine-tools of this heading are classified in heading 84.66. i 'I'he heading also excludes : (a) Hand tools or hand or pedal operated grinding wheels (heading 82.05). (b) Sand blasting machines (heading 84.24). (c) Machine-tools for working an material by removal of material, by laser or other light or photon beam, ultrasonic, electro-ciisctarge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines (heading 84.56). (d) Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal (heading 84.57). (e) Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor (heading 84.67). (f) Rotating drums for de-sanding, de-scaling or polishing metal goods (heading 84.79). (g) Testing machines and apparatus (heading 90.24).
Subheading Explanatory Note. Subheadings 8460.11,8460.21 and 8460.31 See the Explanatory Note to subheadings 8458.1 1 and 8458.91.
1.- This Chapter does not cover : (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Vacuum cleaners of heading 85.08; (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; (g) Radiators for the articles of Section XVII; or (h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. (A) Heading 84.19 does not, however, cover : (i) Germination plant, incubators or brooders (heading 84.36); (ii) Grain dampening machines (heading 84.37); (iii) Diffusing apparatus for sugar juice extraction (heading 84.38);