Technicolor Motion Picture Corp. v. United States

Oliver, Presiding Judge:

The merchandise at bar consists of certain motion-picture films which had been exposed and developed. These films were exported by Technicolor, Ltd., from England, and are described on the invoice as one (1) complete set matrices (Y. C. M.). The merchandise was assessed for duty-at 3 cents per linear foot under the provisions of paragraph 1551 of the Tariff Act of 1930 as negatives of motion-picture films which had been exposed and developed. It is claimed properly dutiable at 1 cent per linear foot under the provisions of the same paragraph as positive motion-picture…