E. Dillingham, Inc. v. United States

Foed, Judge:

This action is directed against the classification of certain female bovines described on the invoice as 9 grade heifers under the provisions of item 100.53, Tariff Schedules of the United States, *142and the consequent assessment of duty at the rate of 1.5 cents per pound. All the animals involved weighed over 700 pounds each and all were at the time of importation with first calf (pregnant).

Plaintiff contends said animals are in fact cows imported specially for dairy purposes and as such subject -to duty at 1 cent per pound under item 100.50, Tariff 'Schedules of the United States.

Th…