Title 19 › Chapter CHAPTER 3— - THE TARIFF AND RELATED PROVISIONS › Subtitle SUBTITLE III— - SPECIAL PROVISIONS › § 144a
Allows art, science, industry, and product items brought from other countries to be shown at Rockefeller Center in Manhattan (between Fifth and Sixth Avenues and Forty-eighth and Fifty-first Streets) to enter the United States without paying import duties, if they are brought only for display at permanent or temporary exhibitions held by Rockefeller Center, its tenants, or its licensees. The Treasury Secretary will set the rules for this duty-free entry. Items may be sold during or at the end of an exhibition, but any item sold or taken into use in the United States must pay the import duty and follow the tariff rules that apply on the date it is withdrawn. If an item is not sold or exported within two years, it will then owe the duty in force at that time. For customs paperwork, Rockefeller Center (Incorporated) is treated as the sole receiver of these imports. Rockefeller Center must pay any government costs that result from the exhibitions, including salaries for customs officials, under Treasury rules. Nothing here is an invitation from the U.S. government to foreign governments or others to import goods for these shows.
Full Legal Text
Customs Duties — Source: USLM XML via OLRC
Legislative History
Reference
Citation
19 U.S.C. § 144a
Title 19 — Customs Duties
Last Updated
Apr 6, 2026
Release point: 119-73