20 CFR § 404.1037
Work on or in connection with a non-American vessel or aircraft
February 18, 2021
If you work as an employee within the United States on or in connection with (as explained in §404.1004(b)(8)) a vessel or aircraft that is not an American vessel (as defined in §404.1004(b)(3)) or American aircraft (as defined in §404.1004(b)(2)), your work is excluded from employment if—
(a) You are not a citizen of the United States or your employer is not an American employer (as defined in §404.1004(b)(1)); and
(b) You are employed on and in connection with (as explained in §404.1004(b)(7)) the vessel or aircraft when outside the United States.