W. J. Byrnes & Co. of N. Y., Inc. v. United States

Johnson, Judge:

The subject of controversy in this case is a positive motion-picture film entitled “The Navigator,” imported by *118the Museum of Modern Art and entered by the plaintiff, who was the customhouse broker for the importer. The film was claimed on entry to be entitled to an exemption from duty as American goods returned under the provisions of paragraph 1615 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. The collector classified the merchandise as a positive film under the provisions of paragraph 1551, as modified by the trade agreement with Mexico, T.…