# HS code 8461.40: Gear cutting, gear grinding or gear finishing machines

> HS code 8461.40 covers gear cutting, gear grinding or gear finishing machines. It sits in heading 84.61 (machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included) in chapter 84 (nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). Other goods of heading 84.61 are classified under 8461.20 (shaping or slotting machines), 8461.30 (broaching machines), 8461.50 (sawing or cutting-off machines) or 8461.90 (other). National tariff lines under 8461.40 are live on border.bot for the United States (9 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/846140
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 84](https://border.bot/hs-codes/84) / [84.61](https://border.bot/hs-codes/8461) / [8461.40](https://border.bot/hs-codes/846140)

## Key facts

- HS code: 8461.40
- Covers: Gear cutting, gear grinding or gear finishing machines
- Heading: [84.61: Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included](https://border.bot/hs-codes/8461)
- Chapter: [84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof](https://border.bot/hs-codes/84)
- Edition: HS2022
- Duty in the United States: [See its 9 lines](https://border.bot/countries/united-states/hs-codes/846140)

## What this code covers

HS code 8461.40 covers gear cutting, gear grinding or gear finishing machines.

The legal text of the subheading is “Gear cutting, gear grinding or gear finishing machines”, in HS2022.

## What it doesn’t cover

Other goods of heading 84.61 are classified under 8461.20 (shaping or slotting machines), 8461.30 (broaching machines), 8461.50 (sawing or cutting-off machines) or 8461.90 (other).

- [8461.20](https://border.bot/hs-codes/846120) Shaping or slotting machines
- [8461.30](https://border.bot/hs-codes/846130) Broaching machines
- [8461.50](https://border.bot/hs-codes/846150) Sawing or cutting-off machines
- [8461.90](https://border.bot/hs-codes/846190) Other

## How it is structured

8461.40 is a six-digit subheading. Its first two digits, 84, are the chapter; the first four, 8461, are heading 84.61; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Heading 84.61: Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included
- Subheading 8461.40: Gear cutting, gear grinding or gear finishing machines

## In other countries

National tariff lines under 8461.40 are live on border.bot for the United States (9 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/846140): 9 lines, used by 1 other country

- Previous subheading: [8461.30](https://border.bot/hs-codes/846130) Broaching machines
- Next subheading: [8461.50](https://border.bot/hs-codes/846150) Sawing or cutting-off machines

## Frequently asked questions

### What does HS code 8461.40 cover?

HS code 8461.40 covers gear cutting, gear grinding or gear finishing machines.

### Which heading and chapter is HS code 8461.40 in?

HS code 8461.40 is in heading 84.61 (machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included) in chapter 84 (nuclear reactors, boilers, machinery and mechanical appliances; parts thereof).

### Where are goods of heading 84.61 classified when 8461.40 doesn’t fit?

Other goods of heading 84.61 are classified under 8461.20 (shaping or slotting machines), 8461.30 (broaching machines), 8461.50 (sawing or cutting-off machines) or 8461.90 (other).

### Which countries’ tariffs list national lines under HS code 8461.40?

National tariff lines under 8461.40 are live on border.bot for the United States (9 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/846140.json