Related Rule
United States of America
Practice Relating to Rule 148. Reprisals in Non-International Armed Conflicts
At the CDDH, a representative of the United States stated that “he hoped that … Article 10 bis would be rejected, since the whole concept of reprisals had no place in Protocol II”. 
United States, Statement at the CDDH, Official Records, Vol. VII, CDDH/SR.51, 3 June 1977, p. 108, § 7.
In 1987, the Deputy Legal Adviser of the US Department of State stated:
The basic core of Protocol II is, of course, reflected in common article 3 of the 1949 [Geneva] Conventions and therefore is, and should be, a part of generally accepted customary law. This specifically includes its prohibitions on violence toward persons taking no active part in hostilities, hostagetaking, degrading treatment, and punishment without due process. 
United States, Remarks of Michael J. Matheson, Deputy Legal Adviser, US Department of State, The Sixth Annual American Red Cross-Washington College of Law Conference on International Humanitarian Law: A Workshop on Customary International Law and the 1977 Protocols Additional to the 1949 Geneva Conventions, American Journal of International Law and Policy, Vol. 2, 1987, pp. 430–431.