Air Express International Agency, Inc. v. United States

This is an appeal from the decision and judgment of the United States Customs Court, Third Division,1 sustaining the collector’s classification of a male thoroughbred horse, imported into this country for breeding purposes, under paragraph 714 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, and assessment of duty thereunder at the rate of 8% per centum ad valorem.

*12Appellant contends that the horse is entitled to duty-free entry under paragraph 1606(a) of said Tariff Act, as amended. That paragraph provides in material…