Machining Centers for Hard Materials (Cork, Bone, Hard Rubber, Hard Plastics)

Both headings cover machines performing multiple operations, but 846520 is specifically limited to machining centers for cork, bone, hard rubber, hard plastics, or similar hard materials — explicitly excluding wood. Heading 846510 covers multi-operation machines for wood and similar materials that operate without a tool change. If the machine is designed for wood, it belongs in 846510 or another 8465 subheading; if it is a machining center for the non-wood hard materials listed, 846520 applies.

Classification of dual-purpose machines follows the machine's principal use or, where that is ambiguous, the heading that most specifically describes it. CBP may require technical documentation — manufacturer specs, tooling configurations, and commercial invoices identifying the primary substrate — to resolve the classification. Seeking a binding ruling from CBP before importation is advisable for machines marketed for multiple material types.