CLA-2-84:RR:E:NC:1:104
Ms. Vanessa Rambo
Bostik, Inc.
11320 Watertown Plank Road
Wauwatosa, WI 53226
RE: The tariff classification of Thermogrip TG-4 Glue Gun from an unspecified country
Dear Ms. Rambo:
In your letter dated February 19, 2009 you requested a tariff classification ruling.
The “Thermogrip TG-4 Glue Gun” (“TG-4”) is not designed for household/domestic use but rather for use in industrial applications such as product assembly and packaging. The TG-4 is a 100-watt heavy duty hot melt gun. The glue gun does not have a self-contained electrical motor nor does it utilize batteries. The TG-4 plugs in for use. It contains an integral (non detachable) electrical cord. The TG-4 is not thermostatically controlled. Its temperature control is integral to the solid state “PTC” (Postive Temperature Coefficient) type of heating element. This enables a glue stick to be warmed and softened so that it will advance easily through the feed tube. The glue stick is fed through a feed tube and expelled from the glue gun by means of a mechanical trigger action. It is not sprayed, dispersed, or projected.
In your letter, you suggest that the TG-4 glue gun should be classified under subheading 8424.20, Harmonized Tariff Schedule (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances. The glue gun is not a spray gun nor a similar appliance of heading 8424. The heat generated merely activates the hot melt. Dispensing (not dispersing) is the principal function of the glue gun. Thus, subheading 8424.20, HTSUS, is not applicable in this instance.
The applicable subheading for the Thermogrip TG-4 Glue Gun will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division