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copyrighted work distributed on machine-readable media, existing or
emergent, in addition to “films, tapes, and records”.
To restate the parties’ positions: in concluding that
copyrights in computer software do not constitute export property,
respondent asserts that “films, tapes, and records” are content-
specific and that “similar reproductions” refers to “films, tapes,
and records” on media that might be invented in the future.
Conversely, in concluding that copyrights in computer software
constitute export property, petitioner asserts that “films, tapes,
and records” are media-specific, denoting the tangible media upon
which images, sounds, and/or other information is recorded and
stored, and that “similar reproductions” means any information that
can be recorded on a recording medium (such as reel-to-reel films,
Betamax or VHS videocassettes, DVD’s, vinyl records, reel-to-reel
tapes, 8-track tapes, cassette tapes, diskettes, hard disk drives,
and CD’s).
E. Analysis
1. Statutes
As a general rule, patents, inventions, copyrights, and other
intangibles are not granted export property treatment for purposes
of FSC benefits; rather, they are “excluded property”. Sec.
927(a)(2)(B). We believe the exception (contained in the
parenthetical) to this general rule should be narrowly interpreted.
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