Zenith Radio Corp. v. United States

Under § 303 (a) of the Tariff Act of 1930, 46 Stat. 687, as amended, 19 U. S. C. § 1303 (a) (1976 ed.), whenever a foreign country pays a “bounty or grant” upon the exportation of a product from that country, the Secretary of the Treasury is required to levy a countervailing duty, “equal to the net amount of such bounty or grant,” upon importation of the product into the United States. The issue in this case is whether Japan confers a “bounty” or “grant” on certain consumer electronic products by failing to impose a commodity tax on those products when they are exported, while imposing the…