Rev. Rul. 59-284

Section 309 of the Tariff Act of 1930, 19 U.S.C. 1309, Public Law 361, Seventy-First Cong., as amended, authorizes, in part, the withdrawal of liquors, free of tax, for use as supplies on vessels of the United States, and aircraft registered in the United States, which are actually engaged in trade between the United States and any of its possessions. Drawback is authorized therein with respect to liquors laden as supplies on such vessels and aircraft. Held, Alaska and Hawaii, having achieved statehood, are not `Possessions' of the United States within the meaning of Section 309 of the Tariff Act of 1930, supra . Therefore, distilled spirits, wines and beer may not be withdrawn from internal revenue bonded warehouses, bonded wine cellars, breweries, etc., without payment of tax or taxpaid with benefit of drawback for use as supplies on aircraft engaged in trade between any point in the continental United States and the States of Alaska or Hawaii, or as supplies on vessels engaged in trade between the Pacific ports of the continental United States and Alaska or Hawaii. Revenue Ruling 58-124, C.B. 1958-1, 606, is modified insofar as it may apply to Alaska and Hawaii.