
    Before the Second Division,
    November 28, 1941
    No. 46635.
    Protest 63962-K of Strauss Bros. & Co. (New York).
   Opinion by

Dallinger, J.

It -was stipulated that the atomizers in question are the same as those the subject of Rice v. United States, T. D. 49373. They were-therefore held dutiable as household utensils at 40 percent under paragraph 339.  