19 U.S.C. § 1319 — Duty on coffee imported into Puerto Rico

Page 101 TITLE 19—CUSTOMS DUTIES § 1321 1 See References in Text note below. (c) The Secretary shall consult with the Secretary of Homeland Security or his designee before exercising, as invoked and made available under this order, any of the authority set forth in section 1318(a) of title 19, United States Code. SEC. 2. General Provisions. (a) Nothing in this order shall be construed to impair or otherwise affect: (i) the authority granted by law to an executive de- partment or agency, or the head thereof; or (ii) the functions of the Director of the Office of Man- agement and Budget relating to budgetary, administra- tive, or legislative proposals. (b) This order shall be implemented consistent with applicable law and subject to the availability of appro- priations. (c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforce- able at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person. DONALD J. TRUMP. § 1319. Duty on coffee imported into Puerto Rico The Legislature of Puerto Rico is empowered to impose tariff duties upon coffee imported into Puerto Rico, including coffee grown in a foreign country coming into Puerto Rico from the United States. Such duties shall be collected and accounted for as now provided by law in the case of duties collected in Puerto Rico. (June 17, 1930, ch. 497, title III, § 319, 46 Stat. 696; May 17, 1932, ch. 190, 47 Stat. 158.) Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Puerto Rico’’ substituted in text for ‘‘Porto Rico’’ pursuant to act May 17, 1932, which is classified to sec- tion 731a of Title 48, Territories and Insular Posses- sions. ACTIONS UNDER CARIBBEAN BASIN ECONOMIC RECOVERY PROGRAM NOT TO AFFECT PUERTO RICAN DUTIES ON IMPORTED COFFEE Pub. L. 98–67, title II, § 214(e), Aug. 5, 1983, 97 Stat. 393, provided that: ‘‘No action pursuant to this title [19 U.S.C. 2701 et seq.] may affect any tariff duty imposed by the Legislature of Puerto Rico pursuant to section 319 of the Tariff Act of 1930 (19 U.S.C. 1319) on coffee im- ported into Puerto Rico.’’ § 1319a. Duty on coffee; ratification of duties im- posed by Legislature of Puerto Rico The taxes and duties imposed by the Legisla- ture of Puerto Rico by Joint Resolution Num- bered 59 approved by the Governor of Puerto Rico May 5, 1930, and by Act Numbered 77 ap- proved by the Governor of Puerto Rico May 5, 1931, as amended by Act Numbered 7 approved by the Governor April 9, 1934, including therein such taxes and duties on coffee brought into Puerto Rico from any State or Territory or dis- trict or possession of the United States, or other place subject to the jurisdiction of the United States, are legalized and ratified, and the collec- tion of all such taxes and duties made under or by authority of either of said acts of the Puerto Rican Legislature, including such taxes and du- ties on coffee brought into Puerto Rico from any State, Territory, district, or possession of the United States, or other place subject to the ju- risdiction of the United States, is legalized, rati- fied, and confirmed as fully to all intents and purposes as if the same had, by prior Act of Con- gress, been specifically authorized and directed. (June 18, 1934, ch. 604, 48 Stat. 1017; Aug. 20, 1935, ch. 578, 49 Stat. 665.) Editorial Notes CODIFICATION Section was not enacted as part of Tariff Act of 1930 which constitutes this chapter. AMENDMENTS 1935—Act Aug. 20, 1935, amended section generally. § 1320. Repealed. Aug. 8, 1953, ch. 397, § 6(b), 67 Stat. 510 Section, act June 17, 1930, ch. 497, title III, § 320, 46 Stat. 696, related to reciprocal agreements covering ad- vertising matter. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL; SAVINGS PROVISION Repeal effective on and after thirtieth day following Aug. 8, 1953, and savings provision, see notes set out under section 1304 of this title. § 1321. Administrative exemptions (a) Disregard of minor discrepancies in collec- tion of taxes and duties; admission of articles free of duty or tax; limit on amount of ex- emption The Secretary of the Treasury, in order to avoid expense and inconvenience to the Govern- ment disproportionate to the amount of revenue that would otherwise be collected, is authorized, under such regulations as he shall prescribe, to— (1) disregard a difference of an amount speci- fied by the Secretary by regulation, but not less than $20, between the total estimated du- ties, fees, and taxes deposited, or the total du- ties, fees, and taxes tentatively assessed, with respect to any entry of merchandise and the total amount of duties, fees, taxes, and inter- est actually accruing thereon; (2) admit articles free of duty and of any tax imposed on or by reason of importation, but the aggregate fair retail value in the country of shipment of articles imported by one person on one day and exempted from the payment of duty shall not exceed an amount specified by the Secretary by regulation, but not less than— (A) $100 in the case of articles sent as bona fide gifts from persons in foreign countries to persons in the United States ($200 in the case of articles sent as bona fide gifts from persons in the Virgin Islands, Guam, and American Samoa), or (B) $200 in the case of articles accom- panying, and for the personal or household use of, persons arriving in the United States who are not entitled to any exemption from duty under subheading 9804.00.30, 9804.00.65, or 9804.00.70 of title I of this Act,1 or (C) $800 in any other case. The privilege of this subdivision (2) shall not be granted in any case in which merchandise