
    Before the Second Division,
    April 5, 1939
    No. 41000.
    Protests 314584-G, etc., of New York Merchandise Co., Inc. (New York).
   Opinion by

Dallingeb, J.

In accordance with stipulation of counsel and on the authority of Rice v. United States (T. D. 49373) atomizers were held dutiable at 40 percent under paragraph 339 as claimed.  