Case: Irving W. Rice Co., Inc., et al. v. United States
Abbreviation: Irving W. Rice Co. v. United States
Decision Date: 1969-02-26
Docket Number: No. P69/55; protests 67/12134, etc. (New York)
Citation: 62 Cust. Ct. 1070
Volume: 62
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Irving W. Rice Co., Inc., et al. v. United States,
Judges: 
Pages: 1070–1070

Head Matter:
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,

Opinion:
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.