OT:RR:CTF:EMAIN H317418 TPB
Port Director
Port of Minneapolis
U.S. Customs and Border Protection
5600 W American Blvd
Suite 760
Bloomington, MN 55437
Attn: Maureen Nicola, Import Specialist CEE; Matthew Jentel, Import Specialist;
Timothy Huyett Supervisory Import Specialist
Re: Protest and Application for Further Review No: 3501-20-100587; Classification of
certain models of “heat guns”
Dear Port Director:
The following is our decision as to Protest and Application for Further Review No.
3501-20-100587, submitted by Wagner Spray Tech Corp. (Wagner/Protestant). The
protest pertains to the classification of certain products commercially known as “heat
guns” under the Harmonized Tariff Schedule of the United States (HTSUS).
Consideration was also given to information presented at CBPs conference with
Protestant’s counsel on December 17, 2024.
The subject merchandise was classified by U.S. Customs and Border Protection
(CBP) under subheading 8419.89.95, HTSUS (2018), which provides for “Machinery,
plant or laboratory equipment, whether or not electrically heated (excluding furnaces,
ovens and other equipment of heading 8514), for the treatment of materials by a
process involving a change of temperature such as heating, cooking, roasting, distilling,
rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing,
condensing or cooling, other than machinery or plant of a kind used for domestic
purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other
machinery, plant or equipment: Other: Other.”
Protestant argues that the products are properly classified under subheading
8516.79.00, HTSUS, which provides for “Electric instantaneous or storage water
heaters and immersion heaters; electric space heating apparatus and soil heating
apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers,
curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances
of a kind used for domestic purposes; electric heating resistors, other than those of
heading 8545; parts thereof: Other electrothermic appliances: Other.”
Alternatively, Protestant asserts the heat guns are described by statistical
reporting number 8419.89.9585, HTSUS Annotated, which provides for “Machinery,
plant or laboratory equipment, whether or not electrically heated (excluding furnaces,
ovens and other equipment of heading 8514), for the treatment of materials by a
process involving a change of temperature such as heating, cooking, roasting, distilling,
rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing,
condensing or cooling, other than machinery or plant of a kind used for domestic
purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other
machinery, plant or equipment: Other: Other: Other: Other: For other materials” and is
eligible for the exclusion covered by Chapter 99 Note 20 (o) (16) under subheading
9903.88.12, HTSUS: “Heat guns (described in statistical reporting number
8419.89.9585).”
FACTS:
The protested entries include four (4) models of heat guns, Furno 300, 500, 700
and 750, which incorporate a heating element (made of wire and mica board), motor
and fan. Depending on the model, the temperature settings range between 750° F and
1500° F; 1200 – 1500 Watts; and 4100 – 5100 BTUs. They are the size and shape of a
typical hand-held hair dryer. The Furno models range from 1.46 pounds to 1.96 pounds
and are sold at retail establishments including QVC, Walmart, Lowe’s, Home Depot,
and Amazon.
ISSUE:
Whether the subject heat guns are classified under heading 8419, HTSUS, as
machinery for the treatment of materials by a process involving a change of
temperature, or heading 8516, HTSUS, as other electrothermic appliances of a kind
used for domestic purposes.
LAW AND ANALYSIS:
Initially, we note that the matters protested are protestable under 19 U.S.C.
§1514(a) (2) as decisions on classification. The protest was timely filed, within 180
days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections
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Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. §
1514(c) (3) (2006)). Further Review of Protests No. 3004-17-100339 is properly
accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against
which the protest was filed is alleged to be inconsistent with prior CBP rulings.
Merchandise imported into the United States is classified under the HTSUS.
Tariff classification is governed by the principles set forth in the General Rules of
Interpretation (“GRIs”) and, in the absence of special language or context which
requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered
statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the
headings of the tariff schedule and any relative section or chapter notes. In the event
that the goods cannot be classified solely on the basis of GRI 1, and if the heading and
legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be
applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the official interpretation of the Harmonized System at the
international level. While neither legally binding nor dispositive, the ENs provide a
commentary on the scope of each heading of the HTSUS and are generally indicative of
the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128
(August 23, 1989).
The HTSUS headings under consideration are as follows:
8419 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding
furnaces, ovens and other equipment of heading 8514), for the treatment of materials by
a process involving a change of temperature such as heating, cooking, roasting, distilling,
rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing
or cooling, other than machinery or plant of a kind used for domestic purposes;
instantaneous or storage water heaters, nonelectric; parts thereof:
* * *
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space
heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for
example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons;
other electrothermic appliances of a kind used for domestic purposes; electric heating
than those of heading 8545; parts thereof:
Protestant argues that the products at issue are classifiable under heading 8516,
HTSUS, as electronic appliance for domestic use by application of GRI 1. In its view,
the design, physical characteristics, marketing and expectations of the purchasers
identify the heat guns as “domestic” products.
Specifically, Protestant claims that the physical characteristics of the products,
i.e., the size and weight, are characteristic of a domestic appliance. Protestant notes
that the small size and shape make the product well-suited for household maintenance
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tasks and small crafting projects. Protestant is of the view that the mechanical design
and construction of the four products at issue differ extensively from the design and
construction of the kind of heat guns that are sold for contractor or industrial (i.e.,
non-domestic) use.
Protestant distinguishes the products at issue from “industrial” models by noting
differences in price to consumer and the heartier construction of such “industrial”
models. Protestant also notes that online reviews of the products reinforce the use of
this product for household tasks. Finally, Protestant notes the product advertising, sales
literature and channels of trade for the products at issue. Protestant notes that the
warranty only covers home usage of the products. The packaging and promotional
material depict the heat gun’s domestic use: “upcycling,” “hobby” and “craft projects”.
They emphasize that their small size is “ideal for getting into hard-to reach places and
working on delicate projects related to crafting and electronics.”
Protestant noted that unlike “professional” heat guns, these devices used less
precise, less durable components. For example, the heating elements lack an
electronic heat controller and use a “one-shot” thermal fuse (when the thermal fuse is
blown, the heat-gun becomes inoperable and must be replaced), whereas, according to
Protestant, “industrial” or “professional” heat guns could utilize replaceable thermal
fuses which would give them additional useful life.
Taking all the above into consideration, Protestant is of the view the because of
their design and materials, the principal use of the products at issue is for domestic use.
Protestant cites several CBP rulings to support this conclusion, including Headquarters
Ruling Letter (HQ) 952881, dated February 11, 1993, where the U.S. Customs Service
(now CBP) classified a “heat gun” used for a variety of home projects, such as applying
model coverings to aid in drying of glues and resins, to heat-shrink tubing, and for fabric
or plastic shrink coverings in subheading 8516.79, HTSUS; HQ 962015, dated October
1, 1999, classified a heat-sealing gun powered by four AA batteries which was used to
create an air-tight seal around plastic bags to store food in subheading 8516.79,
HTSUS; and New York Ruling Letter (NY) N175731, dated August 19, 2011, where
CBP classified a “Bedazzler Machine” used to apply decorative stubs and jewels to
textile surfaces under subheading 8516.79.00, HTSUS.
The ENs for heading 8516, HTSUS, indicate that the heading includes other
electro-thermic appliances besides those specifically named in the preceding parts of
the heading, provided they are normally used in the household. The exemplars listed
for other domestic appliances in EN 85.16 include goods for preparing food and self-
care, such as kettles, waffle irons, popcorn cookers, face dryers, and facial saunas, all
used in the home for personal use. These examples differ substantially from a product
like a heat gun, which is not used in food preparation or self-care, but rather for crafting
and repair, and not just for oneself in their home, but also on a professional basis.
Based on the foregoing, we find that the goods in question are not classified under
heading 8516.
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CBP has issued several rulings of products similar to the subject merchandise.
In HQ 962217, dated April 9, 1999, Customs reviewed hand-held, pistol-gripped hot air
tools that plug into a 120-volt AC outlet. The temperature for those products ranged
between 100° and 1,050° F. They contained a motor, fan, and ceramic-encased
heating element with pre-set temperatures. They were 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. In
that ruling, CBP classified the products under subheading 8419.89, HTSUS. Likewise,
in HQ 954370, dated September 1, 1993, CBP described hot air guns as being “motor
operated and incorporate a fan that blows air over an electric element.” CBP also
classified this product in subheading 8419.89, HTSUS. In fact, although Protestant
asserts that the products at issue are used only for domestic purposes, CBP has
consistently found heat guns are devices for non-domestic use and classified in heading
84.19, HTSUS. See, e.g., NY N014907, dated August 23, 2007; NY N289152, dated
August 31, 2017; HQ 966792, dated February 18, 2004; HQ 960936, dated January 29,
1998; and HQ 964371, dated October 12, 2000. The merchandise in the rulings above
more closely resembles the instant heat guns than the merchandise described (in less
detail) in HQ 952881, supra, and these rulings are certainly more germane than HQ
962015 and NY N175731, which discussed substantially different merchandise.
More specifically, in HQ 966792, dated February 18, 2004, CBP examined the
principal use of heat guns, also imported by Protestant, in domestic and non-domestic
applications and concluded they were properly classified in heading 8419, HTSUS.
Heat guns have a wide array of uses and applications in the home as well as for
commercial and industrial purposes. Protestant provides several examples, including
removing paint and crayon from walls, melting ice, thawing pipes, insulating windows,
and detaching auto stickers. In addition, Protestant’s website lists 101 uses for the
subject heat guns that include bending PVC pipe, electric heat-shrink tubes, restoring
auto trim, de-soldering pipes, removing flooring, stripping paint, and tinting car
windows. 1 In HQ 964371, dated October 12, 2000, Customs found heat guns were
widely used by professional tradespersons such as carpenters, plumbers, contractors,
etc. in various non-domestic and domestic settings. Similarly, in HQ 966792, CBP
found the heat guns at issue were not distinguishable from those regularly used for
commercial or industrial purposes. In the instant case, we find the heat guns are also
indistinguishable from those used by skilled workers for commercial or industrial
purposes.
Protestant asserts the subject models contain lower quality heating elements
compared to models designed specifically for contractor or industrial use and cannot
reset blown fuses. The product manual states the Furno 300 can reach temperatures
between 750 degrees Fahrenheit and 1100 degrees Fahrenheit. The Furno 500 can
reach temperatures between 150 degrees Fahrenheit and 1200 degrees Fahrenheit.
Lastly, the Furno 700 and 750 are both capable of reaching temperatures between 125
1 https://www.wagnerfurno.com/ (February 7, 2025)
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degrees Fahrenheit and 1300 degrees Fahrenheit. The temperature range on the
Furno 500 is comparable to the temperature range on the Titan Pro V55, an industrial or
contractor heat gun referenced by Protestant. Despite the heating element not being as
robust as those used in industrial heat guns, Furno’s heat guns are still capable of
reaching the same temperatures as an industrial or contractor heat gun and therefore
will be able to perform the same functions and complete the same tasks. As stated in
HQ 966792, it is the temperature output that gives the heat gun its utility. While a
resettable fuse or replaceable heating element may be present in higher-end, more
expensive models of heat guns, such features are not determinative of whether the
merchandise in question is of a kind used for domestic purposes or not. An inexpensive
product does not necessarily denote that it is a domestic product.
Protestant asserts that consumers purchase the subject heat guns with the
expectation of using the article in their home and provides Amazon customer reviews in
support of their position. There is no dispute a heat gun has a multitude of uses
including those in the home. The Furno models are sold in numerous stores including
QVC, Walmart, Lowe’s, Home Depot, ACE Hardware, and Amazon. However,
contractors also shop on websites such as Amazon and in stores such as Home Depot
and Lowe’s. Heat guns of different price points and with varying accessories are often
sold side by side in the same store. There is nothing to say that a professional
handyman would not purchase these products for use in his business. 2 An electrician
may use a heat gun for a few minutes, a few days a week, and would possibly not need
an “industrial grade” heat gun such as one needed for an automotive shop requiring use
for longer durations.
With regard to the warranty, Protestant provides a standard two-year or three-
year (depending on model) warranty when used in the home as well as a thirty-day
warranty for commercial or rental purposes. This conflicting warranty seems to
acknowledge the fact that the heat guns are capable of use in commercial applications.
Based on the foregoing, we conclude that the Furno 300, 500, 700, and 750
model heat guns are not classified in heading 8516, as proposed by Protestant. They
are properly classified under heading 8419, by application of GRI 1. They are
specifically classified under subheading 8419.89.95, HTSUS, as proposed in
Protestants alternative argument.
Regarding the eligibility of the exclusion covered by Chapter 99 Note 20 (o) (16)
under subheading 9903.88.12, HTSUS, we agree that the Furno 300, 500, 700, and 750
models satisfy the text of the exclusion description and should be afforded the exclusion
treatment under 9903.88.12.
2 “[n]o installer, plumber, electrician, or other tradesman would want to be without [a heat gun]”
(https://www.nelcoproducts.com/blog/professional-vs-industrial-heat-gun/). Last checked February
7,2025.
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HOLDING:
By application of GRIs 1 and 6, the Furno 300, 500, 700, and 750 model heat
guns are classified under heading 8419, subheading 8419.89.9585, HTSUSA, which
provides for “Machinery, plant or laboratory equipment, whether or not electrically
heated (excluding furnaces, ovens and other equipment of heading 8514), for the
treatment of materials by a process involving a change of temperature such as heating,
cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying,
evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind
used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts
thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other
materials”. The general column one, rate of duty is 4.2% ad valorem. To the extent that
they were entered when it was still valid, the subject heat guns are eligible for the
exclusion covered by Chapter 99 Note 20 (o) (16) under subheading 9903.88.12,
HTSUS: “Heat guns (described in statistical reporting number 8419.89.9585).”
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 the
internet at www.usitc.gov/tata/hts/.
You are instructed to deny the protest, except to the extent reclassification of the
merchandise as indicated above results in a net duty reduction and partial allowance.
Sixty days from the date of the decision, the Office of Trade, Regulations and
Rulings, will make the decision available to CBP personnel, and to the public on the
CBP website at www.cbp.gov, by means of the Freedom of Information Act, and other
methods of public distribution.
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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