48 U.S.C. § 1421eSection
§ 1421e. Duty on articles
All articles coming into the United States from Guam shall be subject to or exempt from duty as provided for in section 1301a 1 of title 19.
(Aug. 1, 1950, ch. 512, §27, 64 Stat. 392; Sept. 1, 1954, ch. 1213, title IV, §402(b), 68 Stat. 1140.)
