American Mechanographic Corp. v. United States

Oliver, Chief Judge:

The merchandise at bar is sound-recording film invoiced as “7 mm motion-picture film, unexposed and undeveloped.” It was assessed under paragraph 31 (b) (2) of the Tariff Act of 1930 at 60 per centum ad valorem as manufactures of compounds of cellulose (other than cellulose acetate). It is claimed properly dutiable as motion-picture film under 1 inch in width, sensitized but not exposed or developed, at 12)4 per centum ad valorem under *262paragraph 1551 of the Tariff Act of 1930, as modified by the Belgian Trade Agreement, T. D. 47600.

The protests herein consist of four eases…