Notwithstanding any other provision of law to the contrary and pursuant to the authority granted by Public Law 95–134, no customs duty shall be collected on the following goods, merchandise or commodities:\n(a) Spirits. Spirits includes: Cruzan Rum and Tafia, Irish and Scotch whiskies, Whiskies other than Irish and Scotch Whiskies including Bourbon and Rye, Liqueurs and Cordials, Vodka, Tequila, Vermouth and other wine fresh grape flavored with plants or aromatic substances, Acquavit, Bitters, Brandy and Cognac, Gin and Geneve, Krischwasser and Ratafia, and similar items.\n(b) Perfumes & Toilet Waters & Bath Salts. Perfumes & toilet waters & bath salts includes: essential oils; mixtures of odiferous substances; perfumes and toilet waters; beauty or make-up preparations and preparations for the care of the skin (other than medicaments) including, for example, sunscreen or sun tan preparations and powders rouge, perfumed bath salts and other bath preparations; aftershave preparations.\n(c) Sweaters, shawls, scarves & ties\n(d) Hand-woven tapestries, hand-woven fabrics and handmade carpets.
U.S. Virgin Islands Legal Code
533
U.S. Virgin Islands § 533 — U.S. Virgin Islands law