Case: Protest 898271-G of Lazarus & Rosenfeld, Inc. (New York)
Abbreviation: Protest 898271-G of Lazarus & Rosenfeld, Inc.
Decision Date: 1939-12-21
Docket Number: No. 42893
Citation: 4 Cust. Ct. 347
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 898271-G of Lazarus & Rosenfeld, Inc. (New York).
Judges: 
Pages: 347–347

Head Matter:
Before the Second Division,
December 21, 1939
No. 42893.
Protest 898271-G of Lazarus & Rosenfeld, Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Rice v. United States (T. D. 49373) the atomizers in question were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.