Case Name: Protest 103229-K of 20th Century Fox Film Corp. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-08-12
Citations: 17 Cust. Ct. 169
Docket Number: No. 51262
Parties: Protest 103229-K of 20th Century Fox Film Corp. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 169–169

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

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.