In order to do a proper analysis send a scrap gear to a met lap company.
and they will do a full analysis of the gear.
if present
if carburized
case depth
case hardness
core hardness
grain structure
what the type of steel (austenitic )
full spectral analysis (elements)
your report states 60 HRc yet the carbon content is only 2.4 %
I suspect this a carburizing steel
typical carburizing steels have between 10% & 20% carbon.
AISI 9310 , 8620
But the through hardness, the core would be for 9310 between 30-43 HRc
and 8620 steel would be slightly higher
The MetLap will tell you what type of steel it is, and to get proper results this a must.

The report above shows carbon as 2.47%. If this is an accurate result this is neither a carburizing grade nor would it be steel that has already been carburized. I would not trust this test report, suggest a destructive test as mfgenggear recommended.

Quote (dbooker630)

The report above shows carbon as 2.47%. If this is an accurate result this

It appears to be a PMI gun. My limited understanding is they don't report small carbon contents accurately. The other alloys are what lead to a steel grade identification.

Also I see some typos above with mfgenggear (who knows a ton and must have had a bit of brain fart): I think we mean 0.1 to 0.2% carbon for 9310, 8620 steels.

But 2.47% might be correct if it's cast iron(?)

@geesamand yes thank you for the correction, I have a migraine.

Thanks experts for your advice.