CLA-2 RR:CR:GC 962217 JAS
Port Director of Customs
330 Second Avenue South, Suite 560
Minneapolis, MN 55401
RE: Protest 3501-98-100005; Hot Air Tools, Hand-Held Devices for Blowing Hot Air
Dear Sir:
This is our decision on Protest 3501-98-100005, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of hot air tools. The entries were liquidated on November 7, 1997, and this protest timely filed on February 5, 1998.
FACTS:
The hot air tools in issue are the models HL 1502 S, HL 1500 S (Milwaukee), HL 1500 S (T&B), and the HL 2002 LE. These are hand-held devices, each with a pistol grip, that plug into a 120 volt AC outlet. Each incorporates a self-contained electric motor which powers a fan that blows air over a ceramic encapsulated heating element with three pre-set temperature settings of 100, 800 and 1050 degrees Fahrenheit. The HL 2002 LE has an LED temperature output indicator and temperature setting in the range of 120 to 1100 degrees Fahrenheit. The typical nozzle opening is approximately 7/8 inch, but additional nozzles may be purchased separately. These tools are designed to be used by homeowners as well as by contractors, mechanics, plumbers, painters and other tradesmen in applications such as stripping paint, soldering copper pipe, removing floor adhesives, window glazing, shrink wrapping plastics and other drying applications.
- 2 -
These tools were entered under a provision in heading 8508, HTSUS, for electro-mechanical tools for working in the hand, with self-contained electric motor. This classification was rejected, apparently on the basis that these devices were not electro-mechanical. The entries were liquidated under a provision in heading 8419, HTSUS, for other machinery for the treatment of materials by a process involving a change of temperature, such as heating. Protestant now maintains, based on a Headquarters ruling on similar merchandise, that heading 8543, HTSUS, electrical machines and apparatus, is the correct classification. Protestant contends that the hot air tools are not of the same class or kind of tools encompassed by heading 8419 because they are not commercially known or recognized as machines, machinery or plant, as that heading contemplates. Protestant contends the tools are more akin to the heading 8543 description for electrical apparatus.
The provisions under consideration are as follows:
8419 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating...; parts thereof:
Other machinery, plant or equipment:
8419.89 Other:
8419.89.90 Other
* * * *
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in [chapter 85]; parts thereof:
Other machines and apparatus:
8543.89 Other:
8543.89.96 Other
- 3 -
ISSUE:
Whether the hot air guns in issue are provided for in heading 8419.
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.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the 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 ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The ruling protestant cites is HQ 083699, dated May 26, 1989, which in part classified non-domestic hot air guns in heading 8543. These devices were used for the same purposes as the ones in issue here. In discounting heading 8419, the ruling concluded the purpose of the heating was not to “treat” the materials but to achieve a manufacturing process by, among other things, soldering components, wrapping articles in heat-shrink plastic, or softening paint. The ruling observed that while the hot air guns performed no mechanical function, they facilitated mechanical functions such as scrapping, joining and coating.
HQ 960936, dated January 29, 1998, modified HQ 083699 and confirmed that the hot air guns were described by heading 8419. HQ 960936 refuted many of the conclusions in HQ 083699 and held that the hot air guns do, in fact, treat epoxies, plastic, paints, tiles or other materials by causing a transformation of those materials resulting principally from the temperature change. In addition, the ruling noted that the fan and motor in the hot air guns are mechanical equipment, but they do not
- 4 -
perform the main function of the devices. The function of the fan and motor are clearly subordinate to the primary function of the hot air guns which is to produce hot air.
Relevant ENs at p. 1518 state in part that heading 8543 covers electrical apparatus not falling in any other heading of Chapter 85 nor covered more specifically by a heading of any other Chapter of the Nomenclature. The principal electrical goods covered more specifically by other Chapters include electrical machinery of Chapter 84. Therefore, hot air guns provided for in heading 8419 should be classified there.
HQ 954370, dated September 1, 1993, classified electric hot air tools, nearly identical to the hot air guns in issue here, in subheading 8419.89.50 (now 90), HTSUS. Consideration was given in that ruling to heading 8468, HTSUS, as machinery and apparatus for soldering, brazing or welding, as the accompanying literature advertized such uses. However, the ruling noted the lack of evidence of principal use in soldering, brazing or welding applications.
HOLDING:
Under the authority of GRI 1, hot air gun models HL 1502 S, HL 1500 S(Milwaukee), HL 1500 S (T&B), and the HL 2002 LE are provided for in heading 8419. They are classifiable in subheading 8419.89.90, HTSUS.
The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division