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U.S. Code as of:
01/19/04
Section 1394. Customs duties and internal-revenue taxes
There shall be levied, collected, and paid upon all articles
coming into the United States or its possessions from the Virgin
Islands the rates of duty and internal-revenue taxes which are
required to be levied, collected, and paid upon like articles
imported from foreign countries: Provided, That all articles, the
growth or product of, or manufactured in, such islands, from
materials the growth or product of such islands or of the United
States, or of both, or which do not contain foreign materials to
the value of more than 20 per centum of their total value, upon
which no drawback of customs duties has been allowed therein,
coming into the United States from such islands shall be admitted
free of duty. In determining whether such a Virgin Islands article
contains foreign material to the value of more than 20 per centum,
no material shall be considered foreign which, at the time the
Virgin Islands article is entered, or withdrawn from warehouse, for
consumption, may be imported into the continental United States
free of duty generally.
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