The tariff classification of a heat gun from China

N014907 August 23, 2007 CLA-2-:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Suda Suebsang Central Purchasing, LLC. 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a heat gun from China Dear Ms. Suebsang: In your letter dated July 26, 2007, you requested a tariff classification ruling. You submitted a picture of the unit and descriptive information with your request. The heat gun at issue, identified by you as item # 35776, incorporates a self-contained electric motor and fan that blows air over a heating element to produce hot air. The heat gun is capable of generating heat at settings of 630 and 1000 degrees Fahrenheit. The unit is powered by a 110v, 60 Hz, single phase, 1500 watt electric motor housed in a body made of molded PVC, with a molded PVC front and rear cap and a chrome-plated steel heat tip. The heat gun measures 10” long, 2¾” wide and 7½ ‘” high and weighs 1½ pounds.      You stated in your ruling request that the heat gun (Item # 35776) is capable of softening paint, varnish, caulking and putty for easier removal, the softening of adhesives to help remove stickers and floor tiles, the bending of plastic pipes, shrinking of tubing for electrical work, shrinking of plastic film for wrapping or weatherproofing, the loosening of rusted nuts, bolts and fittings and the drying of paint and plaster. The heat gun is marketed as having uses in homes, shops, for plastic fabrication and also for hobbyists. The applicable subheading for the Heat Gun (Item # 35776) 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 (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: Other…equipment: Other: Other: Other: Other: For other material.” The rate of duty will be 4.2%. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division