Tariff classification of glue gun favours Heading 8465.99 for bonding hard materials, not Heading 84.24 spray gun coverage.

A glue gun designed exclusively for bonding hard materials such as wood, plastics and glass was classifiable under Heading 8465.99 as a machine for glueing hard materials, not under Heading 84.24 as a spray gun. The product worked by heating solid glue into liquid form and applying it through a nozzle for bonding, without a reservoir, compressed air or steam connection, or pump arrangement associated with spray appliances. Because Heading 84.24 covers appliances for projecting or spraying material by jet, dispersion or spray, and the goods did not satisfy that description, Heading 8465.99 better matched the item's nature and end use.

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Issues: Whether a glue gun in blister packing was classifiable under Heading 84.24 as a spray gun or under Heading 8465.99 as a machine for glueing hard materials.

Analysis: The product was found to be designed exclusively for glueing hard materials such as wood, plastics, glass and similar items. Its working mechanism was to heat solid glue into liquid form and apply it through a nozzle for bonding, without any reservoir, compressed air or steam connection, or pump arrangement necessary for a spray gun. The Explanatory Notes to Heading 84.24 contemplate appliances for projecting or spraying material by jet, dispersion or spray, which the goods did not satisfy. Heading 84.65, on the other hand, specifically covers machines used for nailing, stapling and glueing hard materials, and therefore better answered the nature and end-use of the imported item.

Conclusion: The glue gun was correctly classifiable under Heading 8465.99 and not under Heading 84.24, and the assessee succeeded.

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