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U.S. Code as of:
01/19/04
Section 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.
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