Trump imposed tariffs on the uninhabited Heard and McDonald Islands. A 10-percent tariff was established for them.
These islands are inhabited only by large populations of penguins, seals, and seabirds.
Moreover, the area itself, where scientists occasionally appear, is part of Australia, against which the tariff was also 10%.
It is likely that the islands were included in the list to ensure that Australia does not circumvent the tariffs by registering its companies in external territories.