48 U.S.C. § 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 of title 19.

( Aug. 1, 1950, ch. 512, § 27 , 64 Stat. 392 ; Sept. 1, 1954, ch. 1213 , title IV, § 402(b), 68 Stat. 1140 .)