[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR7.2]

[Page 74-75]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 7--CUSTOMS RELATIONS WITH INSULAR POSSESSIONS AND GUANTANAMO BAY NAVAL STATION--Table of Contents
 
Sec. 7.2  Insular possessions of the United States other than Puerto Rico.

    (a) Insular possessions of the United States other than Puerto Rico 
are also American territory but, because those insular possessions are 
outside the customs territory of the United States, goods imported 
therefrom are subject to the rates of duty set forth in column 1 of the 
Harmonized Tariff Schedule of the United States (HTSUS) except as 
otherwise provided in Sec. 7.3 or in part 148 of this chapter. The 
principal such insular possessions are the U.S. Virgin Islands, Guam, 
American Samoa, Wake Island, Midway Islands, and Johnston Atoll. 
Pursuant to section 603(c) of the Covenant to Establish a Commonwealth 
of the Northern Mariana Islands in Political Union With the United

[[Page 75]]

States of America, Public Law 94-241, 90 Stat. 263, 270, goods imported 
from the Commonwealth of the Northern Mariana Islands are entitled to 
the same tariff treatment as imports from Guam and thus are also subject 
to the provisions of Sec. 7.3 and of part 148 of this chapter.
    (b) Importations into Guam, American Samoa, Wake Island, Midway 
Islands, Johnston Atoll, and the Commonwealth of the Northern Mariana 
Islands are not governed by the Tariff Act of 1930, as amended, or the 
regulations contained in this chapter. The customs administration of 
Guam is under the Government of Guam. The customs administration of 
American Samoa is under the Government of American Samoa. The customs 
administration of Wake Island is under the jurisdiction of the 
Department of the Air Force (General Counsel). The customs 
administration of Midway Islands is under the jurisdiction of the 
Department of the Navy. There is no customs authority on Johnston Atoll, 
which is under the operational control of the Defense Nuclear Agency. 
The customs administration of the Commonwealth of the Northern Mariana 
Islands is under the Government of the Commonwealth.
    (c) The Secretary of the Treasury administers the customs laws of 
the U.S. Virgin Islands through the United States Customs Service. The 
importation of goods into the U.S. Virgin Islands is governed by Virgin 
Islands law; however, in situations where there is no applicable Virgin 
Islands law or no U.S. law specifically made applicable to the Virgin 
Islands, U.S. laws and regulations shall be used as a guide and be 
complied with as nearly as possible. Tariff classification of, and rates 
of duty applicable to, goods imported into the U.S. Virgin Islands are 
established by the Virgin Islands legislature.

[T.D. 97-75, 62 FR 46439, Sept. 3, 1997]