Drilling & Mortising Machines for Wood, Cork, Bone & Similar Materials

The HTS treats boring machines and drilling machines as distinct categories within 846595. Numerically controlled boring machines have their own lines (8465950005 for used/rebuilt, 8465950020 for new), while drilling machines excluding boring and N/C types are split by value (8465950055 under $1,000, 8465950060 at $1,000 or over). In woodworking trade usage, boring machines typically refer to multi-spindle horizontal boring units for panel drilling, while drilling machines are generally single-spindle vertical units. Manufacturer specifications and industry usage should guide classification.

New boring machines that are not numerically controlled are split at $3,000 per unit: those valued under $3,000 each are classified under 8465950035, and those valued at $3,000 or more fall under 8465950045. The relevant value is the transaction value per machine as shown on the commercial invoice. Importers should ensure invoices itemize individual machine prices rather than bundling multiple units, to avoid misclassification at the value breakpoint.