[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR7.2]



[Page 79-80]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; 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 

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



[[Page 80]]



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]