Polaroid Corp. v. United States

Rao, Chief Judge:

The merchandise involved in this case consists of Polaroid Land Film Type 20 for a photographic camera produced by the Polaroid Corporation known as “The Swinger.” It was assessed with duty at 2.5 cents per pound and 10 per centum ad valorem under item 256.85 of the Tariff Schedules of the United States, as articles of coated paper, not specially provided for. It is claimed to be dutiable at 6.25 per centum ad valorem under item 723.15, as photographic film, sensitized but not exposed, other than motion-picture film. All other claims in the protest, as amended, including…