CLA-2 CO:R:C:M 952881 EJD
TARIFF NO: 8516.79.00
District Director
U.S. Customs Service
P.O. Box 789
Great Falls, Montana 59401
RE: Protest No. 3307-92-100034; Heat Gun; subheading 8516.32.00;
EN 85.16; heading 8516; HQ 950627
Dear Sir:
This is in response to the Application for Further Review of
Protest No. 3307-92-100034, dated September 22, 1992, which
pertains to the tariff classification of a heat gun under the
Harmonized Tariff Schedule of the United States (HTSUS). A
sample was submitted for our examination.
FACTS:
The merchandise under consideration is a heat gun of
lightweight, sturdy, chromed metal construction. It has a
removable heat bar which concentrates air flow. The heat gun has
a hot/cool control and an adjustable heat control baffle. It can
be used for applying model coverings, to aid in drying of glues
and resins, to heat-shrink tubing, and for fabric or plastic
shrink coverings.
The merchandise comes in a cardboard box stating the
contents to be a "Heat Gun" from "Royal Quality Products". The
heat gun's box contains a WARNING label, which states:
Royal's Heat Gun is not a toy! Keep away from children and
use extreme caution whenever using. The heat generated by
the gun is capable of causing severe injury or burns to the
user or anyone coming in contact with the operating product.
There is also a CAUTION label on the cardboard box which states:
NOZZLE HEAT
EXCEEDS 400 DEGREE F.
DO NOT USE AS
HAIR DRYER.
The protestant contends that the merchandise is classifiable
under subheading 8516.32.00, HTSUS, as other electrothermic
hairdressing apparatus. The entry was liquidated under
subheading 8516.79.00, HTSUS, as other electrothermic appliances.
ISSUE:
Is the heat gun classifiable as other hairdressing apparatus
under subheading 8516.32.00, HTSUS, or as other electrothermic
appliances under subheading 8516.79.00, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRIs), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
The protestant maintains that this merchandise can not be
classified under subheading 8516.79.00, HTSUS, as other
electrothermic appliances used for domestic purposes, because the
heat gun is not used in the household. His claim for
classification under subheading 8516.32.00, HTSUS, is based upon
its similarity to a hairdressing device.
The protestant argues that EN 85.16 provides, at page 1359,
that:
* * * This group excludes:
* * *
(c) Counter-type coffee percolators, tea or milk urns,
saute pans and chip pans used,for example, in chip
shops and other thermo-electric appliances which
are not normally used in the household (heading
84.19, etc.). (Emphasis in the original.)
He further argues that the heat gun has essential
characteristics exactly the same as hair dressing apparatus,
citing EN 85.15, at page 1358, which states, in pertinent part:
(C) ELECTRO-THERMIC HAIR-DRESSING APPARATUS
AND HAND DRYERS
These include:
(1) Hair dryers, including drying hoods and those with
a pistol grip and built-in fan.
* * *
The protestant's arguments are not convincing. The subject
heat gun will be used in the home by hobbyists and craftsmen for
model making. Even though the device has the superficial
appearance of a hair dryer, it cannot be used as a hair dryer.
If one were to disregard the caution and the warning labels on
the package and use this merchandise as a hair dryer, serious
injury or burns would result. Thus, the device does not meet the
terms of subheading 8516.32.00, HTSUS, and it cannot be
classified there.
In Headquarters Ruling Letter (HQ) 950627, dated March 30,
1992, Customs dealt with the classification of a glue gun. We
determined that the glue gun was classified under subheading
8516.79.00, HTSUS. We found that the glue gun was an
electrothermic appliance that is normally used in the household
for making decorations, and fixing toys, models, furniture and
woodworking. It is our position that the heat gun should be
classified the same way for the same reasons.
In our opinion, based upon the information provided, the
subject heat gun is properly classified under subheading
8516.79.00, HTSUS, as:
Electric instantaneous or storage water heaters and
immersion heaters . . . electrothermic hair-dressing
apparatus (for example, hair dryers, hair curlers, curling
tong heaters) and hand dryers . . . other electrothermic
appliances of a kind used for domestic purposes; electric
heating resistors . . . parts thereof . . . [o]ther
electrothermic appliances . . . [o]ther,
with a rate of duty of 5.3 percent ad valorem.
HOLDING:
The protest should be denied in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division