Case: Irving W. Rice & Co., Inc., et al. v. United States, protests 66/19676, etc. (New York)
Abbreviation: Irving W. Rice & Co. v. United States
Decision Date: 1967-09-25
Docket Number: No. P67/314
Citation: 59 Cust. Ct. 887
Volume: 59
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, protests 66/19676, etc. (New York).
Judges: 
Pages: 887–887

Head Matter:
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).

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 plaintiffs was sustained.