What is a Cow?

October 28, 2013

  • 114 Customs Duties
  • 114II Goods Subject to Duty, Rate, and Amount
  • 114k30 Agricultural Products and Provisions
  • 114k30(1) k. Farm and Field Products.

114 Customs DutiesDetermination of meaning of “cow” in the dairying trade is required for purpose of interpreting the phrase “Cows imported specially for dairy purposes” in item 100.50, TSUS, no definition having been provided by the statute.
E. Dillingham, Inc. v. U.S., 490 F.2d 967 (C.C.P.A. 1974)