OK, maybe that is an over statement.
In Puerto Rico Towing & Barge Co. v. United States, the ultimate issue is whether a port in Puerto Rico is a "port of the United States." The case involves the U.S.-flagged M/V Honcho, which operates out of San Juan.
Under U.S. law, there is a 50 percent duty imposed on the value of vessel repairs performed abroad on U.S. flagged vessels. One exception to this rule is for vessels that have no landed at a U.S. port for two years. Seeking to invoke this exception, the Honch argued that San Juan, Puerto Rico is not a U.S. port.
The problem for the plaintiff in this case is that 19 USC sec. 1401(h) defines "United States" as including "all Territories and possessions of the United States except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island and the Island of Guam." Other statutes and regulations also define Puerto Rico as part of the United States and San Juan as a port. Thus, the exception does not apply.
And now on to a monsterquest where I raise questions but do not answer them:
Why are the Virgin Islands exempt? Is it because we bought them from Denmark rather than won them from Spain?
Is there any reason to hang on to Kingman Reef, which is a largely submerged atoll?
If the highest peak on Johnston Island is only 44 feet above sea level, is it fair to call it "Summit Peak?"