The Corps of Engineers regulates work and structures that are located in, under or over navigable waters of the United States under Section 10 of the Rivers and Harbors Act of 1899; the discharge of dredged or fill material into waters of the United States under Section 404 of the Clean Water Act; and the transportation of dredged material for the purpose of disposal in the ocean (regulated by the Corps under Section 103 of the Marine Protection, Research and Sanctuaries Act). "Waters of the United States" are navigable waters, tributaries to navigable waters, wetlands adjacent to those waters and/or isolated wetlands that have a demonstrated interstate commerce connection.