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Relations between dependent islands and the mother country
Trade and tariffs
Importing goods into the U.S.
from U.S. insular areas
outside the U.S. customs territory:
General Note 3(a)(iv) of the
Harmonized Tariff Schedule (2000)
GENERAL NOTES
3. Rates of Duty.
(a) Rates of Duty Column 1
(iv) Products of Insular Possessions.
(A) Except as provided in additional U.S. note 5 of
chapter 91 and except as provided in additional U.S. note 2 of chapter
96, and except as provided in section 423 of the Tax Reform Act of 1986,
and additional U.S. note 3(e) of chapter 71, goods imported from insular
possessions of the United States which are outside the customs
territory of the United States are subject to the rates of duty set
forth in column 1 of the tariff schedule, except that all such goods the
growth or product of any such possession, or manufactured or produced in
any such possession from materials the growth, product or manufacture of
any such possession or of the customs territory of the United States, or
of both, which do not contain foreign materials to the value of more
than 70 percent of their total value (or more than 50 percent of their
total value with respect to goods described in section 213(b) of the
Caribbean Basin Economic Recovery Act), coming to the customs territory
of the United States directly from any such possession, and all goods
previously imported into the customs territory of the United States with
payment of all applicable duties and taxes imposed upon or by reason of
importation which were shipped from the United States, without
remission, refund or drawback of such duties or taxes, directly to the
possession from which they are being returned by direct shipment, are
exempt from duty.
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(B) In determining whether goods produced or
manufactured in any such insular possession contain foreign materials to
the value of more than 70 percent, no material shall be considered
foreign which either
(1) at the time such goods are entered, or
(2) at the time such material is imported into the
insular possession, may be imported into the customs territory from a
foreign country, and entered free of duty; except that no goods
containing material to which (2) of this subparagraph applies shall be
exempt from duty under subparagraph (A) unless adequate documentation
is supplied to show that the material has been incorporated into such
goods during the 18-month period after the date on which such material
is imported into the insular possession.
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(C) Subject to the limitations imposed under sections
503(a)(2), 503(a)(3) and 503(c) of the Trade Act of 1974, goods
designated as eligible under section 503 of such Act which are imported
from an insular possession of the United States shall receive duty
treatment no less favorable than the treatment afforded such goods
imported from a beneficiary developing country under title V of such
Act.
(D) Subject to the provisions in section 213 of the
Caribbean Basin Economic Recovery Act, goods which are imported from
insular possessions of the United States shall receive duty treatment no
less favorable than the treatment afforded such goods when they are
imported from a beneficiary country under such Act.
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(E) Subject to the provisions in section 204 of the
Andean Trade Preference Act, goods which are imported from insular
possessions of the United States shall receive duty treatment no less
favorable than the treatment afforded such goods when they are imported
from a beneficiary country under such Act.
(F) No quantity of an agricultural product that is
subject to a tariff-rate quota that exceeds the in-quota quantity shall
be eligible for duty-free treatment under this paragraph.
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