
    No. 41167.
    Protests 362980-G, etc., of Henry Kayser & Fils, Inc., et al. (New York).
   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 at 40 percent under paragraph 339 as claimed.  