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E. DILLINGHAM, INC. v. UNITED STATES

Customs Appeal No. 5538.

490 F.2d 967 (1974)

E. DILLINGHAM, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

February 7, 1974.

Attorney(s) appearing for the Case

Eugene F. Blauvelt, New York City (Sharretts, Paley, Carter & Blauvelt, New York City), attorneys of record, for appellant. Gail T. Cumins, New York City, of counsel.

Irving Jaffe, Acting Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, New York City, David A. Ast, Staten Island, N. Y., for the United States.

Before MARKEY, Chief Judge, and RICH, BALDWIN, LANE and MILLER, Judges.

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.

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