E. Dillingham, Inc. v. United States

MilleR, Judge.

This appeal is from the judgment of the United States Customs Court, 70 Cust. Ct. 141, C.D. 4420,358 F. Supp. 1295 (1973), dismissing appellant’s claim for refund of duty and affirming the classification by the Customs Service under item 100.53 TSUS of nine imported female Holstein-Friesian bovines, each weighing 700 pounds or more and pregnant for the first time. We affirm.

The pertinent statutory provisions are as follows:

Tariff Schedules of the United States Schedule 1.

Part 1. — LIVE ANIMALS

Part 1 headnotes:

2. Unless the context of requires otherwise, each provision for named…