In ruling NY N317788 (March 23, 2021), Customs and Border Protection (CBP) discussed the classification of water bottles. The Kor Nava water bottles consist of a body, lid, straw, and carbon filter. The body, outer trim, caps, and straws are made of plastic materials. As mentioned in the ruling, the carbon filter is imported with each plastic water bottle inside the straw. The filter is designed to improve the taste of the water.
CBP found that the plastic water bottles provided the essential character within the meaning of GRI 3(b). The water bottles perform the necessary role of holding the water, and the straw provides the ability to consume the water. The filter improves the taste of the water but is dependent upon the bottle to provide the water. CBP stated that the water bottles continuously store the water and provides a means, through the drinking spout in the lid, to consume the water, even if a depleted filter is not replaced.
CBP determined that the applicable subheading for the water bottles is 3924.10.4000, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other. The rate of duty is 3.4% ad valorem.