Customs expertise: Customs classification of thermal strippers

How to classify a thermal stripper?

First, let us remove all the customs positions which may be affected by this apparatus.

The positions of the HS (Harmonized System) are as follows:

• 8205  « Tools and hand tools ... not elsewhere specified or included; [...] »
• 8424 « Mechanical (even hand-held) apparatus for projecting, dispersing or spraying liquid or powdered substances; [...] »
• 8516 « Water heaters and electric heaters; [...] electrothermal appliances [...] other electrothermal appliances for domestic use; [...] »
• 8467 « Pneumatic, hydraulic or motor tools (electric or non-electric) incorporated, for use in the hand »
• 8419 « Laboratory apparatus, apparatus or equipment, whether or not electrically heated [...], for the treatment of materials by operations involving a change in temperature such as heating [...], other than domestic appliances; [...] ».

RECALL
The tariff classification of the goods is carried out in application of the various provisions contained in the Common Customs Tariff: the general interpretative rules, the wording of headings and subheadings and the notes to sections and chapters.

• Classification in the heading 8205 as a hand tool is excluded because the function of this apparatus is taken over in Chapter 84. However, HS Explanatory Notes recall that this position concerns only hand tools Not included in other headings of the nomenclature.
• The heading 8424 must also be avoided despite similarities with certain articles in the wording (aircraft gun). Indeed, our thermal stripper does not project or spray any material.
• The heading 8516 is concerned with electrothermal appliances... but only for domestic use! This essential information is also clearly reflected in the explanatory notes to the heading concerned. However, one of the characteristics of our product is to be designed for professionals: it is therefore not in the field of domestic use (handicraft tool for individuals).

More than two possible options: when reading the wording, headings 8419 and 8467 could both agree... But let us look at note 2 of Chapter 84:

« [...] Machines and apparatus capable of having both of the following characteristics:84.01to84.24[...], on the one hand, and the84.25to84.80, on the other hand, are classified under heading No.84.01to84.24 […]« 

• In the present case, the ambivalence is therefore resolved: in accordance with the Explanatory Notes to the Chapter, the classification under heading 8467 as « tool with incorporated electric motor, for use in the hand », must be abandoned in favour of heading 8419.
• The thermal stripper must therefore be classified under CN code 8419 89 98as « Other apparatus or machine for processing materials by operations involving a change in temperature ».

Technical specifications of the product :

Portable electrothermal apparatus (called « hot air gun » or « Thermal stripper ») of a power of 2000 watts, operating on a sector.

• Its first destination is the stripping of old layers of paint.
• Its other areas of use are welding and welding by cutting of plastic pipes, drying of painted surfaces, and scraping of blocked screws.

The apparatus is intended for use mainly by professionals.