Case Name: Irving W. Rice Co., Inc. v. United States, protests 66/45869 and 66/47669 (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967
Citations: 59 Cust. Ct. 876
Docket Number: No. P67/268
Parties: Irving W. Rice Co., Inc. v. United States, protests 66/45869 and 66/47669 (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 59
Pages: 876–876

Head Matter:
No. P67/268.
Irving W. Rice Co., Inc. v. United States, protests 66/45869 and 66/47669 (New York).

Opinion:
Landis, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of finished glass atomizer bases and 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 plaintiff was sustained.