HS code · 6-digit subheading

HS Code 8460.40 – Machine-tools; for honing or lapping

HS code 8460.40 is the 6-digit subheading for machine-tools, for honing or lapping. It is used for vertical honing machine, horizontal honing machine, flat lapping machine, cylindrical lapping machine and bore honing machine.

What HS 8460.40 covers

This category specifically covers machine tools for honing or lapping, which are superfinishing processes designed to achieve extremely precise dimensions, superior surface finishes, and geometric accuracy. Honing typically refines internal cylindrical surfaces (e.g., engine cylinder bores), while lapping uses loose abrasives to achieve exceptional flatness and fine finishes on various surfaces. These machines are critical in industries demanding ultra-precision, such as automotive (engine components), aerospace, hydraulics, and medical devices. Importers are typically high-precision manufacturing facilities, while exporters are often specialized manufacturers from countries known for advanced finishing technologies.

Covers
  • Vertical honing machine
  • Horizontal honing machine
  • Flat lapping machine
  • Cylindrical lapping machine
  • Bore honing machine
  • Gear lapping machine
Examples
  • Sunnen SV-1000
  • Gehring Honing Machine
  • Lapmaster 24
  • Engis Hyprez
  • Nagel Honing Machine

Codes often confused with 8460.40

Common mistake. Can be confused with general grinding machines under 8460 (e.g., 846090) if the distinct 'honing' or 'lapping' process, which focuses on finishing rather than primary material removal, is not recognized.

84.60Machine-tools; for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products8460.90Machine-tools; for deburring, grinding, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, n.e.c. in heading no. 8460

Top exporters and importers of HS code 846040, 2025

In 2025, the largest exporter of HS code 846040 in UN Comtrade data was China, with 18% of world exports; the largest importer in UN Comtrade data was China, with 18% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Top exporters 2025 · share of world exports

  1. 1 China $61M
  2. 2 Germany $59M
  3. 3 Italy $49M

World total: $333M Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 China $51M
  2. 2 United States $30M
  3. 3 Thailand $29M

World total: $285M Reported figures on UN Comtrade ↗

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM codes for 8460.40 4

Brazil splits HS 8460.40 into 4 NCM codes, Mercosur's 8-digit tariff lines.

  1. 8460.40.1 Numerically controlledDe comando numérico Group
  2. 8460.40.11 CNC cylinder honing machines, up to 312 mmBrunidoras para cilindros de diâmetro inferior ou igual a 312 mm
  3. 8460.40.19 Other CNC honing or lapping machinesOutras
  4. 8460.40.9 OtherOutras Group
  5. 8460.40.91 Non-CNC cylinder honing machines, up to 312 mmBrunidoras para cilindros de diâmetro inferior ou igual a 312 mm
  6. 8460.40.99 Other non-CNC honing or lapping machinesOutras

All Brazil NCM codes in heading 84.60 →

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.

Questions about HS 8460.40

What is HS code 846040?

HS code 846040 is a 6-digit subheading in the Harmonized System that covers: Machine-tools; for honing or lapping. This category specifically covers machine tools for honing or lapping, which are superfinishing processes designed to achieve extremely precise dimensions, superior surface finishes, and geometric accuracy. Honing typically refines internal cylindrical surfaces (e.g., engine cylinder bores), while lapping uses loose abrasives to achieve exceptional flatness and fine finishes on various surfaces. These machines are critical in industries demanding ultra-precision, such as automotive (engine components), aerospace, hydraulics, and medical devices. Importers are typically high-precision manufacturing facilities, while exporters are often specialized manufacturers from countries known for advanced finishing technologies.

What products fall under HS code 846040?

Vertical honing machine, Horizontal honing machine, Flat lapping machine, Cylindrical lapping machine, Bore honing machine, Gear lapping machine

What are common misclassifications for HS code 846040?

Can be confused with general grinding machines under 8460 (e.g., 846090) if the distinct 'honing' or 'lapping' process, which focuses on finishing rather than primary material removal, is not recognized.

Which countries are the top exporters of goods under HS code 846040?

In 2025, the top exporters of HS code 846040 in UN Comtrade data were China ($61M, 18% of world exports), Germany ($59M) and Italy ($49M). World exports came to about $333M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of goods under HS code 846040?

In 2025, the top importers of HS code 846040 in UN Comtrade data were China ($51M, 18% of world imports), the United States ($30M) and Thailand ($29M). World imports came to about $285M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

How is HS code 846040 structured?

HS code 846040 is a 6-digit subheading under the Harmonized System. The first 2 digits (84) identify the chapter, digits 3-4 (60) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.

What is the Brazil NCM code for HS code 846040?

Brazil splits HS code 846040 into 4 NCM codes: 8460.40.11 (CNC cylinder honing machines, up to 312 mm), 8460.40.19 (Other CNC honing or lapping machines), 8460.40.91 (Non-CNC cylinder honing machines, up to 312 mm), 8460.40.99 (Other non-CNC honing or lapping machines). The first 6 digits of each match the HS code.