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

CourtUnited States Customs Court

DecidedAugust 12, 1946

DocketNo. 51262

StatusPublished

This text of 17 Cust. Ct. 169 (Protest 103229-K of 20th Century Fox Film Corp.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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Bluebook (online)

17 Cust. Ct. 169, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-103229-k-of-20th-century-fox-film-corp-cusc-1946.