E. Dillingham, Inc. v. United States

Johnson, Judge:

This case involves the classification of cows imported for breeding purposes. The cattle were entered at the port ■of Ogdensburg, N. Y. Entry 877 covered 19 cows imported for dairy purposes upon which duty was paid at iy2 cents per pound under the provisions of paragraph 701, Tariff Act of 1930, as amended by the General Agreement on Tariffs and Trade, T. D. 51802, and 1 purebred Jersey cow, imported for breeding purposes. Entry 887 covered 13 cows imported for dairy purposes, upon which duty was paid under paragraph 701, as amended, and 1 purebred Jersey cow and 2 purebred…