1896 Puerto Rico 40 Centavos AU-58- MS-60?

Not quite MS60, unfortunately. There is only the tiniest amount of wear on the high points of the crown, and some of the high point fine details within the shield.

These are also the same areas where you go looking for wear on British coins, when they have a crowned shield.

A very tiny amount of wear can be detected on the high points of those very tiny rim bumps, and some very fine scuffing behind Alfonso's head. (obverse)

I would have to run with AU58. Perhaps nit picking a bit, because there ain't much difference between AU58 and MS60 anyway. Rather nice coin!