CBP generally considers a machine 'rebuilt' when it has undergone substantial restoration — such as replacement of major structural or powertrain components — that restores it to near-original working condition. A machine that has merely been cleaned or serviced without major component replacement is typically classified as 'used.' The distinction matters because both conditions share tariff line 8429300060, but documentation of the rebuild scope can affect valuation and country-of-origin determinations.

Under the current US HTS, the duty rate is the same across the new-unit capacity breakpoints (8429300020 and 8429300040); the capacity thresholds at 13.7 m³ determine the correct 10-digit line for statistical and compliance purposes rather than creating a duty differential.