
    Before the Second Division,
    October 9, 1940
    No. 44484.
    Protest 844418-G of New York Merchandise Co., Inc. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the atomizers in question are similar to those the subject of Rice v. United States (T. D. 49373). The claim, at 40 percent under paragraph 339 was therefore sustained.  