General
Irving W. Rice Co., Inc., et al. v. United States
62 Cust. Ct. 1070·United States Customs Court·1969
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Opinion
Before the Third Division,
February 26, 1969
No. P69/55.
protests 67/12134, etc. (New York).
Irving W. Rice Co., Inc., et al. v. United States,
[MAJORITY — Landis, J.]
Landis, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of finished glass atomizer bases; that the merchandise in its imported condition possesses no independent function and is solely used when attached to -and assembled with other substantial components thereby comprising a complete atomizer; and following the principles set forth in William Adams, Inc. v. United States (56 Cust. Ct. 429, C.D. 2670), the claim of the nlaintiffs was sustained.