Case ID: cust-ct_17/html/0169-02.html
Source: Caselaw Access Project
Author: {"author": "Oliver, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    August 12, 1946
    No. 51262.
    Protest 103229-K of 20th Century Fox Film Corp. (Los Angeles).
   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.