Humphreys v. United States

Johnson, Judge:

This is a protest against tlie collector’s assessment of duty on 24 purebred registered Holstein cows imported from Canada on June 14, 1957, at 114 cents per pound under paragraph 701 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802. It is claimed in the protest that the animals are entitled to free entry under paragraph 1606(a) of said tariff act, as amended by Public Law 475, 80th Congress, second session, 62 Stat. 161, as animals imported by a citizen specially for breeding purposes.

The pertinent provisions of the tariff act…