https://www.taxtmi.com/caselaws?id=90708 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. en-us Fri, 26 Mar 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90708 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. Case-Laws Customs Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90708