H317418

H317418 May 13, 2025 OT:RR:CTF:EMAIN H317418 TPB CATEGORY: Classification TARIFF NO.: 8419.89.95 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 2 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 3 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 

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 2 

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,