Stremmel v. United States

51 Cust. Ct. 161, 1963 Cust. Ct. LEXIS 3635

Opinion

Opinion by

Oliver, C.J.

In accordance with oral stipulation of counsel, it was held that “2,000 feet film negative” are free of duty under paragraph 1615, as amended; “3,000 feet sound track” are dutiable at 1 cent per linear foot under said paragraph 1551, as amended; and tbe remainder (3,000 feet) is properly assessed at 3 cents per linear foot, as claimed.