### Question
Can you define what northern portion of the Western Hemisphere means?


### Answer
**Northern portion of the Western Hemisphere** is defined as the following in *26 U.S.C. § 4263*:

> the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America

#### Citation:
  - *26 U.S.C. § 4263*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter C-Transportation by Air > PART I-PERSONS**

