Effective rate of additional duty for substrated polyester base falling under Heading No. 39.20 imported for the manufacture of X-ray films - 37/94 - Customs -Tariff
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Additional duty exemption for polyester base imports used in X ray film manufacture limits excess duty to specified ad valorem rate Substrated polyester base under Heading No. 39.20 imported for manufacture of X ray films is exempted from additional duty to the extent it exceeds a capped effective rate, the exemption operating to limit the additional duty to an effective 10% ad valorem for qualifying imports and thereby providing a conditional fiscal benefit tied to that specific manufacturing use.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Additional duty exemption for polyester base imports used in X ray film manufacture limits excess duty to specified ad valorem rate
Substrated polyester base under Heading No. 39.20 imported for manufacture of X ray films is exempted from additional duty to the extent it exceeds a capped effective rate, the exemption operating to limit the additional duty to an effective 10% ad valorem for qualifying imports and thereby providing a conditional fiscal benefit tied to that specific manufacturing use.
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