The higher classification of the given options is based on the taxonomic system. In this system, animals are classified into different levels, such as kingdom, phylum, class, order, family, genus, and species. The options provided, Cow, Horse, Goat, and Fish, are all animals. However, out of these options, Goat belongs to the same family as Cow and Horse, which is Bovidae. Fish, on the other hand, belongs to a completely different class, which is Pisces. Therefore, the correct answer is Goat as it shares a higher classification with Cow and Horse.