General
Irving W. Rice & Co., Inc., et al. v. United States, protests 66/19676, etc. (New York)
59 Cust. Ct. 887·United States Customs Court·1967
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Opinion
Before the Third Division,
September 25, 1967
No. P67/314.
Irving W. Rice & Co., Inc., et al. v. United States, protests 66/19676, etc. (New York).
[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 plaintiffs was sustained.