Ill 



basis, animals comprised 8 percent of the principal subject matter and nature 

 photographs accounted for approximately 1 3 percent. 



The Polaroid Corporation has user data which indicates that only 5 

 percent of consumer instant pictures are taken out-of-doors. 



Based on the foregoing usage patterns of consumer type film, it does 

 not appear to us that amateur photographers have a significant linkage to 

 wildlife and outdoor recreation to warrant the inclusion of consumer film in a 

 list of products that will be burdened with an excise fee (tax). We believe it 

 would be unfair and discriminatory to levy an additional fee (tax) on all of the 

 purchasers of consumer photographic film when only a very small portion of 

 them will take photographs in a wildlife/outdoor setting. We strongly urge 

 that film and all other photographic products be excluded from consideration 

 for an excise fee (tax). 



We thank you for the opportunity to participate in this conceptual 

 discussion and will be pleased to provide any additional information you 

 might require 



