Protest 103229-K of 20th Century Fox Film Corp.

U.S. Customs Court

Protest 103229-K of 20th Century Fox Film Corp.

17 Cust. Ct. 169

United States Customs Court·Decided August 12, 1946·No. No. 51262·Published

Opinion

Opinion by

Oliver, P. J.

The comprehensive language of the tariff act makes it clear that Congress intended to levy a duty on motion-picture film at a specific rate per linear foot on the film as imported and not upon the footage of the positive screen film reproduced therefrom. The three films as imported, even though they were shipped together and intended to be used together, in no way constitute an entirety for tariff purposes. The protest was therefore overruled.

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Opinion by

Oliver, P. J.

The comprehensive language of the tariff act makes it clear that Congress intended to levy a duty on motion-picture film at a specific rate per linear foot on the film as imported and not upon the footage of the positive screen film reproduced therefrom. The three films as imported, even though they were shipped together and intended to be used together, in no way constitute an entirety for tariff purposes. The protest was therefore overruled.

Protest 103229-K of 20th Century Fox Film Corp., 17 Cust. Ct. 169 (cusc 1946).

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17 Cust. Ct. 169 (Protest 103229-K of 20th Century Fox Film Corp.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.