48 U.S.C. § 739
Duties on foreign imports; books and pamphlets in English language
The same tariffs, customs, and duties shall be levied, collected, and paid upon all articles imported into Puerto Rico from ports other than those of the United States which are required by law to be collected upon articles imported into the United States from foreign countries. All books and pamphlets printed in the English language shall be admitted into Puerto Rico free of duty when imported from the United States.
Notes of Decisions
Cited in 4
cases, 1946–2009 · leading case: Imbert Imports, Inc. v. United States, 331 F. Supp. 1400 (Cust. Ct. 1971).
Imbert Imports, Inc. v. United States, 331 F. Supp. 1400 (Cust. Ct. 1971). “1; 48 U.S.C. § 739 ; see also 19 U.S.C. § 172 .”
Puerto Rico Towing & Barge Co. v. United States, 637 F. Supp. 2d 1266 (Ct. Intl. Trade 2009). “48 U.S.C. § 739 . Both section 1466 and the above-cited sections of Chapter 4 govern the same subject matter — the imposition of tariffs— and Chapter 4 predated section 1466.”
Presidential Auth. Under the Trade Expansion Act toAdjust Shipments of Oil to & from Puerto Rico (OLC 1980). “But § 2 o f the F o rak er A ct, 48 U.S.C. § 739 , has an effect similar to that o f the uniform ity o f duties clause and does limit the President's pow er under § 232(b).”
Hermanos v. Tax Court of Puerto Rico, 66 P.R. 531 (1946). “In § 2, pursuant to its plenary power under the territorial clause to legislate for Puerto Rico, Congress placed Puerto Rico inside the tariff wall of the United States — the same, not lower or higher, duties are collected on merchandise imported from foreign countries into'…”
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