CLA-2-84:OT:RR:NC:N1:102
Ms. Gabriele Kempa-Pennekamp
P&K Global Trade Consulting
Villbacher Str.23
Hesse, DE 63619
Germany
RE: The tariff classification of a heat gun.
Dear Ms. Kempa-Pennekamp:
In your letter dated August 10, 2017 you requested a tariff classification ruling.
Literature for item number 34870, the Heat Gun with Electronic Thermocouple Control HG 2310 LCD was provided. This device emits hot air at temperatures ranging from 120 to 1200 degrees farenheit and features four pre-set temperatures/airflows that can be customized, a DuraTherm™ heating element of ceramic material, an LCD display screen, reduction nozzles, and a rubber cord that measures six feet in length. The hand held device weighs 2.2 pounds and can be used in electronic, aerospace and medical manufacturing applications.
The applicable subheading for item number 34870, the Heat Gun with Electronic Thermocouple Control HG 2310 LCD, will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 …, other than machinery or plant of a kind used for domestic purposes …: Other machinery, plant or equipment: Other: Other: Other. The general rate of duty will be 4.2 percent 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division