CLA-2-85:S:N:N1:113 836402

Mr. Richard L. Rudin Pamran Co. Inc. 1900 William St. Racine, WI 53404

Dear Mr. Rudin:

In your letter dated January 26, 1989, you requested a tariff classification ruling.

The item is a hand-held pistol-shaped unit containing an electric motor, fan, and heating element which is capable of generating extremely high temperatures without causing heat damage to the user. It is used primarily in industry and craft design for welding plastic parts, preheating materials, melting solder, removing paint, tiles, formica, etc. repairing vinyl, removing weatherstripping, and various other tasks requiring the use of heat without flame.

The applicable subheading for the heat gun will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric heating resistors. The rate of duty will be 3.9 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire Area Director New York Seaport