CLA-2 CO:R:C:G 083458 HP
Miss Dale Colton
Partner
India Imports of Honesdale
P.O. Box 204
Honesdale, PA 18431
RE: Asana Yoga Suits, imported as an ensemble, are not
considered a martial arts uniform similar to judo, karate, and
are classified according to each piece.
Dear Miss Colton:
This is in reply to your letter of December 14, 1988, to our
New York Office, concerning the tariff classification of a Yoga
Asana suit, produced in India, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of shirt and pants of 100
percent cotton non-identical fabric. The shirt features a
partial front opening at the round neckline secured by three
buttons fastening left over right, long sleeves with hemmed edges
and a straight bottom with side slits. The pants feature two
front pockets with slant openings and drawstring waist which
adjusts and secures the waist. You have stated that the shirt
and pants are sold principally as a set, but occasionally
separately, to both men and women.
ISSUE:
Whether the shirt is considered for men or women under the
HTSUSA?
LAW AND ANALYSIS:
Both Garments
The General Rules of Interpretation (GRI's) to the
HTSUSA govern the classification of goods in the tariff schedule.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.
Note 3(b) to Chapter 62, HTSUSA, states that:
[t]he term "ensemble" means a set of garments
... composed of several pieces made up in
identical fabric, put up for retail sale, and
comprising:
- one garment designed to cover the
upper part of the body, ... and
- one or two different garments,
designed to cover the lower part of
the body and consisting of
trousers, bib and brace overalls,
breeches, shorts (other than
swimwear), a skirt or a divided
skirt.
All of the components of an ensemble must be
of the same fabric construction, style, color
and composition; they also must be of cor-
responding or compatible size.
* * *
With respect to the instant merchandise, the sample shirt is
a "small," while the sample pants are a "medium." You have
stated that, for the most part, the pants and shirts are sold
together in the same size. Occasionally, however, certain women
require a top in a size larger than that of the pants. When
distributed for this reason, it is our opinion that a larger size
top is compatible with a smaller size pants. Therefore, the Yoga
Asana suit satisfies the size requirements to be considered an
ensemble.
Although the sample pants are constructed of a white fabric
lighter in color than the top, you have stated that when the
pants and tops are sold together, "both [the] top and bottom are
of the same fabric, color, and composition...." Therefore, the
Yoga Asana suit satisfies the fabric requirements to be
considered an ensemble.
You have stated that the shirt and pants are primarily sold
together, and will be imported and marketed as one top and one
bottom, in a polyurethane bag. Periodically, replacement pants
or shirts are sold to customers without a corresponding top or
bottom. As this is divergent from the primary purpose of your
commercial enterprise, the sale of Asana suits, and as the tops
and bottoms are imported together into the Customs territory of
the United States, classification as an ensemble is not affected.
As a result of the sale of replacement tops or bottoms
described above, you periodically must order additional pieces.
For example, your stock on January 1 is 100 Asana suits. You
then sell 50 suits and, in addition, 10 pants as replacement
parts. Your stock therefore is reduced to 50 tops and 40 pants.
Consequently, to refurnish you supply, on June 1 you import 50
tops and 60 pants.
You now inquire as to the classification of differing
quantities of tops and bottoms imported simultaneously. In order
to be considered an ensemble under the HTSUSA, component "A" must
be imported with component "B." If there are excess component
"A's" or component "B's," those components must be classified
separately. Therefore, in the above example, the 10 extra pants
being imported would be classified as trousers, and the 50 tops
plus the 50 remaining pants would be classified as ensembles.
Pants Imported Separately
Heading 6203, HTSUSA, provides for, inter alia, men's
or boys' trousers. Heading 6204 provides similar coverage for
women and girls.
Note 8 to Chapter 62, HTSUSA, provides:
Articles of this chapter [articles of apparel
and clothing accessories, not knitted or
crocheted] which cannot be identified as
either men's or boys' garments of women's or
girls' garments are to be classified in the
headings covering women's or girls' garments.
As the pants are sold to both men and women in the United States,
and there is no apparent way to distinguish between men's and
women's Asana pants, the pants must be classified under the
applicable provision for women's cotton trousers.
Shirts Imported Separately
Heading 6205, HTSUSA, provides for men's or boys'
shirts. Heading 6206 provides similar coverage for women and
girls.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level. While
not legally binding, they do represent the considered views of
classification experts from the various CCC countries. It has
therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the Explanatory Notes when
interpreting the HTSUSA.
Explanatory Note 62.05 states that:
[s]hirts having a front opening on the neckline which
fastens or overlaps left over right are considered to
be shirts for men or boys. By application of Chapter
Note 8, shirts which cannot be identified as for men or
boys or women or girls are to be classified as women's
or girls' garments. [Emphasis added]
The language of Chapter Note 8, supra, requires classification in
women's or girls' categories only when articles cannot be
identified as for males or for females. Explanatory Note 62.05
aids the classifier in determining whether the garment was
manufactured for males or females; in essence, this Explanatory
Note allows no leeway when the type of fastening referred to
exists. As a result, the shirt must be classified under the
applicable subheading for men's cotton shirts.
You have stated that, in the future, the shirts may be
constructed with the buttons fastening right over left. If all
else remains the same, the shirts may then be classifiable as
women's or girls' tops.
Type of Ensemble
Subheading 6203.22, HTSUSA, provides for, inter alia,
men's or boys' judo, karate and other oriental martial arts
uniforms, of cotton. Subheading 6204.22 provides similar
coverage for women and girls. We must therefore decide whether
the Asana suit is for men or women, and whether it can be
considered an oriental martial arts uniform.
Men's or Women's Ensemble
Note 8 to Chapter 62, supra, requires
classification in women's or girls' categories when articles
cannot be identified as designed for males or for females. As an
entirety, it is impossible to tell whether the ensemble is meant
for men or women. Indeed, you have stated that the Asana suit is
sold to both men and women without preference. Since the
Explanatory Note to heading 6205 influences classification of
shirts only, Chapter Note 8 compels classification as a women's
or girls' ensemble.
Martial Arts Uniform or Other Ensemble
Martial arts are defined as "[a]ny of several
Oriental arts of self-defense or combat, as karate, judo, or tae
kwon do. usu. practiced as sport." Webster's II New Riverside
University Dictionary (1984), at 729. The Encyclopedia Americana
(1980), at 332, describes martial arts as
... an omnibus term applied to group of
diverse activities that have evolved from
ancient fighting skills developed in Asian
countries. * * * The present-day applications
vary considerably and include the graceful
slow movements of tai chi....
* * *
Current usage limits the term "martial
arts" to the Asian styles of weaponless and
armed fighting, but it would also be accurate
to refer to boxing, wrestling, ... and other
modern sports as martial arts because they
also derive from ancient battle skills.
* * *
There is evidence that various fighting
specialties came to be known in China by way
of India and Tibet....
* * *
The Principal Martial Arts
* * *
Tai chi chuan, commonly called tai chi,
is a graceful, gentle exercise widely
practiced by men, women, and children in
China. It has become popular in other
countries, where it is practiced in
conjunction with meditation or body
awareness. The movements of tai chi are
related to the movements of kung fu, but they
are stylized and slow. Few persons assert
that tai chi has self-defense applications,
but some insist that it can be used for self-
defense by exceptional individuals.
It is our opinion that although the strenuous physical and
mental activities of yoga cause it to be similar to several forms
of martial arts, in particular, tai chi, it cannot be considered
a martial art in and of itself. Asana yoga, for which the
instant merchandise is designed, is described by the Encyclopedia
Americana, supra, as intended to "give the student physical
fitness [through various postures] for further Yogic prac-
tice...." You have described the purpose of these garments as
"... allowing freedom and flexibility of movement for the
postures in YOGA." Neither of these descriptions bears any
relation "to the Asian styles of weaponless and armed fighting"
portrayed above. Since subheading 6204.22.1000 does not provide
for articles similar to those martial arts uniforms worn in judo,
karate, etc, we are therefore of the opinion that this type of
garment is not classifiable within the subheading for martial
arts uniforms.
For information on adding similar garments to the subheading
for martial arts uniforms, please contact:
Chairman
Committee for the
Implementation of
Textile Agreements
U.S. Dep't of Commerce
Room 3001
Washington, D.C. 20230
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows: when each top and bottom are imported
together, the number of tops and bottoms being equal, the pants
under subheading 6204.22.3040, HTSUSA, textile category 348, as
women's or girls' suits, ensembles, suit-type jackets, blazers,
dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and shorts (other than swimwear), ensembles,
of cotton, other, trousers and breeches, with the applicable rate
of duty being 17.7 percent ad valorem; the shirts under
subheading 6204.22.3065, HTSUSA, as women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), ensembles, of cotton, other, blouses and
shirts, other, with the applicable rate of duty being 16.4
percent ad valorem.
When imported separately, or when the number of shirts
exceeds the number of pants, the excess shirts under subheading
6205.20.2065, HTSUSA, textile category 340, as men's or boys'
shirts, of cotton, other, other, other, other, men's, with the
applicable rate of duty being 21 percent ad valorem.
When imported separately, or when the number of pants
exceeds the number of shirts, the excess pants under subheading
6204.62.4020, HTSUSA, textile category 348, as women's or girls'
suits, ensembles, suit-type jackets, blazers, dresses, skirts,
divided skirts, trousers, bib and brace overalls, breeches and
shorts (other than swimwear), trousers, bib and brace overalls,
breeches and shorts, of cotton, other, other, other, trousers and
breeches, women's, other, with the applicable rate of duty being
17.7 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division