---
kind: "section"
citation: "19 U.S.C. § 1319"
title: "19"
title_heading: "Customs Duties"
number: "1319"
heading: "Duty on coffee imported into Puerto Rico"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/19/1319"
units:
  - "Chapter 4 — Tariff Act of 1930"
  - "Subtitle II — Special Provisions"
  - "Part I — Miscellaneous"
---

# §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](/usc/19/1677.md?p=3) coming into Puerto Rico from the [United States](/usc/19/1683.md?p=9). Such duties shall be collected and accounted for as now provided by law in the case of duties collected in Puerto Rico.


## Source credit

(June 17, 1930, ch. 497, title III, § 319, 46 Stat. 696; May 17, 1932, ch. 190, 47 Stat. 158.)

## Notes

### 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 section 731a of Title 48, Territories and Insular Possessions.

### 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 imported into Puerto Rico.”