HQ 954370
SEPTEMBER 1 1993
CLA-2:CO:R:C:M 954370 JAS
Mr. Terrence L. McCracken
R.J. McCracken Custom House Brokers
5345 44th. St., S.E.
Grand Rapids, MI 49512-4001
RE: Hot Air Guns; Multi-Purpose Hand-Held Tool for Blowing Hot
Air; Principal Purpose, Additional U.S. Rule 1, HTSUS
Dear Sir:
In a letter dated May 3, 1993, on behalf of Hill Machinery
Company, you inquire as to the tariff classification of five (5)
models of a Leister hot air blowing device from Switzerland. Our
New York office has previously ruled on other similar models. NY
885949 and NY 885988, dated, respectively, May 28 and June 26,
1993.
FACTS:
The electric hot air tools in issue are designated the Forte
S3, Hotwind S, Vulcan S, Labor S and Ghibli. These are all motor
operated and incorporate a fan that blows air over an electric
element. They are advertized for plastic shrink wrapping, de-
icing and loosening adhesives, among other drying and heating
applications, and for sterilizing. They are also advertized for
use in welding and soldering applications, and for fuel igniting.
While the devices in general are hand-held, some can be
mounted on a stand and the Vulcan S is machine mounted. They
operate at temperatures as low as 20 degrees C to a high of 800
degrees C, with the average range being 450 to 600 degrees C.
Each can accommodate a variety of nozzles and the user controls
the temperature by adjusting the distance from the workpiece. - 2 -
The provisions under consideration are as follows:
8419.89.50 Machinery, whether or not electrically
heated, for the treatment of materials
by a process involving a change of
temperature such as heating, cooking...
sterilizing...drying, evaporating,
vaporizing, condensing or cooling:
Other...4.2 percent ad valorem
* * * * *
8468.80.10 Machinery and apparatus for soldering
brazing or welding: Other machinery
and apparatus: Hand-directed or-controlled
5.7 percent ad valorem
ISSUE:
Whether the hot air tools in issue have a principal use.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
In accordance with U.S. Rule of Interpretation 1(a), HTSUS,
a tariff classification controlled by use is to be determined in
accordance with use in the United States at, or immediately prior
to, the date of importation, of goods of that class or kind to
which the imported goods belong, and the controlling use is the
principal use. Principal use is that use which exceeds any other
single use of the goods.
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.
Heading 8468 encompasses, among other things, machinery and
apparatus for soldering, brazing or welding. Owing to the
multiple uses which the literature attributes to these hot air - 3 -
guns, among which are soldering and welding, we are unable to
establish a principal use in soldering or welding applications.
Heading 8419 encompasses machinery, whether or not
electrically heated, for the treatment of materials by a process
involving a change of temperature such as heating, cooking,
roasting, distilling, rectifying, sterilizing, drying or cooling,
among other processes, other than machinery of a kind used for
domestic purposes. Relevant ENs indicate at p. 1173, that with
certain exceptions not relevant here, the heading covers
machinery designed to submit solid, liquid or gaseous materials
to a heating or cooling process in order to cause a simple change
of temperature, or to cause a transformation of the materials
resulting principally from the temperature change. The notes
state that the heading excludes machinery in which the heating or
cooling, even if essential, is merely a secondary function
designed to facilitate the main mechanical function of the
machine.
In our opinion, the five (5) hot air gun models in issue are
within the scope of heading 8419.
HOLDING:
Under the authority of GRI 1, the Leister models Forte S3,
Vulcan S, Hotwind S, Labor S and Ghibli are provided for in
heading 8419. Actual classification is in subheading 8419.89.50,
HTSUS, as other machinery for the treatment of materials by a
process involving a change of temperature. The rate of duty is
4.2 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division