((a)) ** .—** Regardless of whether a tax is imposed under , a tax is imposed on a vessel at each entry in a port of the United States from a foreign port or place at the following rates:

((1)) 30 cents per ton on a vessel built in the United States but owned in any part by a subject of a foreign country.

((2)) 50 cents per ton on other vessels not of the United States.

((3)) 50 cents per ton on a vessel of the United States having an officer who is not a citizen of the United States.

((4)) $2 per ton on a foreign vessel entering from a foreign port or place at which vessels of the United States are not ordinarily allowed to enter and trade.

((b)) ** .—** Regardless of whether a tax is imposed under , a tax of 50 cents per ton is imposed on a vessel not of the United States at each entry in one customs district from another district when transporting goods loaded in one district to be delivered in another district.

((c)) ** .—** The tax of 50 cents per ton under this section does not apply to a vessel that—

((1)) is owned only by citizens of the United States; and

((2)) after entering a port of the United States, becomes documented as a vessel of the United States before leaving that port.