Product classification
HS code for Lapping machine: 8460.40
Machine-tools, for honing or lapping.
Classification of lapping machine under HS 8460.40
Lapping machines are classified under HS code 8460.40. This code is situated within Chapter 84, which encompasses nuclear reactors, boilers, machinery, and mechanical appliances. Specifically, heading 8460 covers machine-tools for deburring, sharpening, grinding, honing, lapping, polishing, or otherwise finishing metal or cermets. The classification 8460.40 is dedicated to honing or lapping machines. These machines are distinguished from grinding machines by the nature of the abrasive process. Lapping involves the use of a loose abrasive slurry or a very fine-grained stone to achieve extreme surface flatness and finish, rather than the high-volume material removal associated with grinding. The classification applies to machines that operate by removing material to achieve precise tolerances on metal workpieces.
- Covers
- Precision flat lapping machines
- Cylindrical lapping machines
- Vertical and horizontal honing machines
- Double-sided lapping systems
- Engine cylinder honing tools (machine-tool grade)
- Also under 8460.40
- Sunnen SV-1000
- Gehring Honing Machine
- Lapmaster 24
- Engis Hyprez
- Nagel Honing Machine
Codes often confused with 8460.40
Common mistake. Lapping machines are frequently confused with grinding machines classified under 8460.12, 8460.22, or 8460.29. The distinction lies in the precision and the method of abrasion; grinding uses a bonded abrasive wheel, while lapping uses a lap plate and abrasive compound. They may also be misclassified under 8464 if they are intended for working stone, ceramics, or glass, as 8460 is strictly for metal or cermets. Additionally, manual hand tools for lapping do not fall here and are instead classified in Chapter 82.
Top exporters and importers of HS 846040 (the code used for lapping machine), 2025
In 2025, the largest exporter of HS 846040 (the code used for lapping machine) 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.
Figures cover everything classified under HS 846040, not only lapping machine.
Top exporters 2025 ยท share of world exports
- 1 China $61M 18% of world exports
- 2 Germany $59M 18% of world exports
- 3 Italy $49M 15% of world exports
World total: $333M Reported figures on UN Comtrade โ
Top importers 2025 ยท share of world imports
- 1 China $51M 18% of world imports
- 2 United States $30M 11% of world imports
- 3 Thailand $29M 10% of world imports
World total: $285M Reported figures on UN Comtrade โ
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 lapping machine
Brazil splits HS 8460.40 into 4 NCM codes. Pick the one that matches your product:
- 8460.40.11CNC cylinder honing machines, up to 312 mm
- 8460.40.19Other CNC honing or lapping machines
- 8460.40.91Non-CNC cylinder honing machines, up to 312 mm
- 8460.40.99Other non-CNC honing or lapping machines
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about lapping machine
What is the HS code for Lapping machine?
The HS code for Lapping machine is 846040 (Machine-tools; for honing or lapping). The HS code for a lapping machine is 8460.40, which covers machine-tools for honing or lapping metal or cermets.
How do I classify Lapping machine for customs?
Lapping machine is classified under HS code 846040 โ Machine-tools; for honing or lapping. This is a 6-digit subheading level code.
Does this code include machines for polishing glass?
No, machines for working glass are classified under HS code 8464.20. HS code 8460.40 is specifically for metal-working or cermet-working machinery.
Which countries are the top exporters of lapping machine (HS 846040)?
In 2025, the top exporters of HS 846040 (the code used for lapping machine) 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 lapping machine (HS 846040)?
In 2025, the top importers of HS 846040 (the code used for lapping machine) 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.
Is the HS code for Lapping machine the same in all countries?
The base HS code 846040 for Lapping machine is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for lapping machine in Brazil?
Brazil splits HS 846040 into 4 NCM codes, so the right one for lapping machine depends on the product's details: 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).