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A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a)DaggersDagger Footnote Option /|fT#[ P['CP#X01Í Í14,39Í Í #o P['C#{&P#X` hp x (#%'0*,.8135@8:P#)  dd^_  R SUPREME COURT OF THE UNITED STATESА*(  ^_dd #T P[:+AdP# <<  I. A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a)Final OpFinal Opinion Formatr   #  ( (   X` hp x (#%'0*,.8135@8:P#x X )  dd^_ SUPREME COURT OF THE UNITED STATESА*(  ^_dd #T P[:+AdP# <<  I. 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A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a) Final Other  ##  ( ( ( (  # P['A>P#)  dd^_  R SUPREME COURT OF THE UNITED STATESА uB  -(  ^_dd #T P[:+AdP# <<  I A 1 a (1)(a) i) a) I A 1 a (1)(a) i) a)-#[ P['CdP# ( ( , , ) C  (c C No. 91!321 ) !   J  #o P['Cn&P# ddd < Ӌ%hb uB  ddd < #[ P['CdP#R'91!321"CONCUR  uBn S ITEL CONTAINERS INT'L CORP. v. HUDDLESTON%ib uB  ddd < #[ P['CdP#R'91!321"CONCUR  uBn S ITEL CONTAINERS INT'L CORP. v. HUDDLESTON`B؃ C ITEL CONTAINERS INTERNATIONAL CORPORA J  TION, PETITIONER v. JOE HUDDLESTON, "+COMMISSIONER OF REVENUE 'OF TENNESSEE   x on writ of certiorari to the supreme court of  tennessee, middle division $$#[ P['CdP# k d [February 23, 1993] -,   #o P['Cn&P#  J^ gFootnotes#[ P['CdP# dd X01Í Í01Í Í , , #o P['Cn&P#X` hp x (#%'0*,.8135@8:! 10, cl. 2.  See Rich J field Oil Corp. v. State Bd. of Equalization, 329 U.S. 69, 76 (1946). To come within this constitutional exemption, however, the taxed good must be either an import or an  J` export at the time that the tax accrued. Id., at 78. I do not think a good can be an export when it will be used in this country, for its designed purpose, before being  J shipped abroad. In Richfield, the Court held that California could not impose its nondiscriminatory sales tax on a shipment of oil that was being exported to New Zea Jp land. The tax accrued upon the delivery of the oil to the purchaser, which was accomplished by pumping the oil into the hold of the vessel that would transport it over J seas. The Richfield Court noted not only that no portion of the oil was used or consumed in the United States,  J id., at 71, but also that there was nothing equivocal in the transaction which created even a probability that the  JX oil would be diverted to domestic use, id., at 83. With respect to the containers at issue in the present case, by contrast, it was entirely certain that after the time at  J which the tax accrued (viz., upon delivery of the empty  J containers to the lessee) they would be used in this country, to be loaded with goods for export. See Brief for Petitioner 7 ( [E]ach [leased] container initially was used to export American goods to foreign ports). It could not be said, when the tax attached, that the process of [their]  J exportation ha[d] started. Richfield, supra, at 82. Because I find that the containers at issue were not protected by the Import-Export Clause, I need not consider whether the Tennessee tax would satisfy the test set forth  JP in Michelin Tire Corp. v. Wages, 423 U.S. 276 (1976).  For the reasons stated, I concur in the Court's conclu(l"  Ԯsion that Tennessee's tax is not unconstitutional under the Foreign Commerce Clause or the Import-Export Clause.