a machine tool is a machine that:
- improves or advances the status of a workpiece by shaping or surface working. It may do this by producing a new product or restoring an old one to its original condition;
-must work on metal or other hard materials such as those described in heading 8464 or heading 8465 (e.g., machines which work hard plastic are machine tools of heading 8465; machines which work plastics other than hard plastics fall under heading 8477);
-employs processes such as those described in heading 8456 through heading 8465. (e.g., boring, milling, drilling, forging, die-stamping, etc.);
-although usually power driven, may be manually or pedal operated;
-may be portable (can easily be carried) but must be designed to be mounted on the floor, a bench or table, the wall or on another machine while in use.
1. Heading 8456 covers the non-traditional machine tools such as Laser, EDM (electro-discharge machining), Plasma Arc Cutting, etc. For working metals and non-metals. These machines must remove material. (see )
2. Heading 8457 through heading 8461 covers those machine tools which remove metal usually in the form of chips, dust, swarf, etc. They are sometimes referred to as “chip producing” machine tools, generally employing rotating tools;
3. Heading 8462 and heading 8463 cover metal forming machine tools which change the shape of the metal without removing metal chips. Some of these machines can cut or produce holes in metal; however, the cut is clean i.e. No chips.
4. Heading 8464 covers machine tools for working stone, ceramic, glass (in the cold), etc. Machines for hot working glass are classified in heading 8475;
5. Heading 8465 covers machine tools for working wood, hard rubber, hard plastic or similar hard materials.
6. Heading 8466 covers parts and accessories solely or principally used with the foregoing machine tools. Heading 8456 through heading 8465 do not include separately imported or spare parts and accessories.