A. Hirschberg James Loudon & Co. v. United States

Johnson, Judge:

The subject of this protest is a thoroughbred stallion named “Loyola,” imported from Mexico on December 22, 1947. Duty was assessed by the collector under paragraph 714 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, T. D. 49753, at 17%, per centum ad valorem, as a horse valued at more than $150. It is claimed that the horse is entitled to free entry under paragraph 1606 of said tariff act as an animal imported by a citizen of the United States specially for breeding purposes.

The entry was liquidated on April 27, 1950, and three protests…