The 'degree' of a burn is not related to the means by which the heat is applied. The 'degree' is simply a measure of severity. A second degree burn affects the epidermis and the dermis and leaves a blister (unlike a first degree burn). This can be achieved through scalding with hot water as well as by dry gases.
Technically, a temperature above 43C (110F) would be sufficient, given enough time, to give you 2nd degree burns. However the required timescale is so long that it isn't quite reasonable (3.6 hours for water at 43C).
With 49C hot water, the time required for 2nd degree burns drops to 4.8 minutes.
With 65C hot water, the time required is just 0.9 seconds.
These timescales will vary if the thing causing burns is air, flames, hot oil, hot steel, etc.