
    Before the Second Division,
    December 21, 1939
    No. 42893.
    Protest 898271-G of Lazarus & Rosenfeld, Inc. (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 as household utensils at 40 percent under paragraph 339 as claimed.  