In T.D. 37200 the court held that certain tin disks cut in Canada from American tin plate in the manufacture of cans were still tin plate, and that a change in condition which was not an advancement in value or improvement in condition with reference to the condition of the tin plate exported did not preclude the free entry of the returned disks. The dissenting opinion pointed out that the returned material was not tin plate, but a product or by-product of tin plate, which had been improved in condition by a manufacturing process for the particular purposes for which the disks were to be used in the United States.

In T.D. 44897 the court referred to its decision in T.D. 37200, but refused to apply it to a different set of facts, holding that the question of whether merchandise has been advanced in value or improved in condition by a manufacturing process abroad is one of fact. The reasoning in the opinion in T.D. 44897 appears to follow that of the dissenting opinion in T.D. 37200.

In T.D. 37645 and T.D. 37981 the materials held entitled to free entry under the tariff provision for domestic products returned in force at the time of their importation were metallic residues derived abroad from American materials by processes of elimination and segregation and imported for the recovery of material substantially identical in character and use with the material originally exported. The residues apparently had no value except for the recovery of the basic metallic portions.

In the instant case crude petroleum of American origin is exported to Canada. Gasoline, kerosene, and distillate are removed from the crude oil by processes of segregation and elimination in a Canadian refinery. If the refining is by distillation only, the remaining portion of the original petroleum, with the exception of some sludge which may remain in the tanks, is known commercially as "fuel oil" and is imported into the United States to be marketed as a fuel. If the cracking process is used in the foreign refinery, there is a greater recovery of the primary products, and the remaining portion is imported into the United States for sale and use as road oil. It is understood that both the fuel oil and the road oil sell for a less price in the United States than similar units of the crude petroleum from which they are derived.

After a careful consideration of the matter, the Bureau is of the opinion that the fuel and road oils are not the commodities exported, but new articles produced in Canada, differing from the exported crude petroleum in quality, commercial designation, and use, and therefore necessarily to be considered a product of Canada, rather than of the United States (T.D. 32285). If it could be conceded that the imported oils were exported as distinguishable components of the

crude petroleum shipped from the United States, the Bureau is now of the opinion that it would be necessary to hold that they have been advanced in value or improved in condition with reference to their condition at the time of exportation and the intended use in the United States (T.D. 38108; T.D. 44897).

In view of these considerations, the Bureau now holds that the decisions cited in its letter of August 10, 1933, are not controlling, and that the imported road and fuel oils are not entitled to free entry under paragraph 1615 of the tariff act, but are classifiable under paragraph 1733 and subject to the import tax provided for in paragraph 601 (c) (4) of the Revenue Act of 1932. You will please be governed accordingly.

As this decision will result in the assessment of import taxes on merchandise hitherto admitted free of duty under an established practice, it should not be applied to such merchandise imported before the expiration of 30 days after this letter is published in the weekly TREASURY DECISIONS.

Respectfully,

(110508.)

Approved June 22, 1934:

HENRY MORGENTHAU, Jr.,

Secretary of the Treasury.

JAMES H. MOYLE, Commissioner of Customs.

(T.D. 47147)

Airport of entry

Burlington Municipal Airport, Burlington, Vt., designated as an airport of entry

for a period of one year

TREASURY DEPARTMENT,

OFFICE OF THE COMMISSIONER OF CUSTOMS,

To Collectors of Customs and Others Concerned:

Washington, D.C.

Under the authority of section 7 (b) of the Air Commerce Act of 1926 (49 U.S.C., Supp. VII, 177 (b)) the Burlington Municipal Airport at Burlington, Vt., is hereby designated as an airport of entry for the landing of aircraft from foreign countries for a period of one year from the date of approval of this order.

(103624-2.) JAMES H. MOYLE, Commissioner of Customs. Approved June 29, 1934:

T. J. COOLIdge,

Acting Secretary of the Treasury.

(T.D. 47148)

Airport of entry

Crosby Municipal Airport, Crosby, N.Dak., designated as an airport of entry for a period of one year

TREASURY DEPARTMENT,

OFFICE OF THE COMMISSIONER OF CUSTOMS,

To Collectors of Customs and Others Concerned:

Washington, D.C.

Under the authority of section 7 (b) of the Air Commerce Act of 1926 (49 U.S.C., Supp. VII, 177 (b)) the Crosby Municipal Airport at Crosby, N.Dak., is hereby designated as an airport of entry for the landing of aircraft from foreign countries for a period of one year from the date of approval of this order.

(103624-34.)

JAMES H. MOYLE, Commissioner of Customs.

Approved June 28, 1934:

T. J. COOLIDGE,

Acting Secretary of the Treasury.

(T.D. 47149)

Foreign currencies-Rates of exchange

Rates of exchange certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), Tariff Act of 1930

TREASURY DEPARTMENT,

OFFICE OF THE COMMISSIONER OF CUSTOMS,

Washington, D.C., June 30, 1984.

To Collectors of Customs and Others Concerned:

The appended table of the values of certain foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c) of the Tariff Act of 1930, during the period from June 22 to 28, 1934, inclusive, is published for the information of collectors of customs and others concerned.

(103512.)

JAMES H. MOYLE, Commissioner of Customs.

Values of foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), Tariff Act of 1930

PERIOD JUNE 22 TO 28, 1934, INCLUSIVE

Synopsis of drawback decisions issued between June 21 and 26, 1934, inclusive; and one case dated May 21, 1934, omitted from previous synopses

(A) Cotton gins, cotton gin saws, and linting machines.-T.D. 31926 and T.D. 32844 (latter extending T.D. 23580) covering, respectively, the manufacture of cotton gins and linting machines by the Brown Cotton Gin Co., New London, Conn., with the use of imported bristles, and cotton gin saws 10 inches, 12 inches and 12%1⁄2 inches in diameter manufactured by the Brown Cotton Gin Co., New London, Conn., with the use of imported sheet steel, revoked.

Revocation addressed to collector of customs, New York, N.Y., June 26, 1934. (72-10/2.) (Signed) JAMES H. MOYLE, Commissioner of Customs.

(B) Films, motion picture (positives).-Produced by Major Film Laboratories, Inc., New York, N.Y., with the use of imported sensitized but not exposed or developed motion-picture films.

Rate effective on product produced on or after March 11, 1933, and exported on or after January 26, 1934.

Sworn statement of May 28, 1934, forwarded to collector of customs, New York, N.Y., June 21, 1934. (72-10/2.) (Signed) JAMES H. MOYLE, Commissioner of Customs.

(C) Fruit, canned.-T.D. 47090-F, covering canned fruit produced by Associated Canners, Inc., San Francisco, Calif., at its Salinas and Isleton, Calif., factories under section 313 (a) extended to cover canned fruit produced at said factories under section 313 (b).

Extension on product produced on or after July 13, 1933, and exported on or after August 1, 1933.

Supplemental sworn statement of February 8, 1934, forwarded to collector of customs, San Francisco, Calif., June 22, 1934. (72-10/2.) (Signed) JAMES H. MOYLE, Commissioner of Customs.

(D) Fruit, canned.-Produced by F. M. Ball & Co., Oakland, Calif., under section 313 (a).

Rate effective on product produced and exported on or after May 8, 1934.

Sworn statement of June 12, 1934, forwarded to collector of customs, San Francisco, Calif., June 22, 1934. (72-10/2.) (Signed) JAMES H. MOYLE, Commissioner of Customs.

(E) Fruit, canned.-T.D. 39391-G, covering canned fruit produced by Ray-Maling Co., Inc., Hillsboro, Oreg., under section 313 (a) as extended by T.D. 45286-I covering canned fruit produced under section 313 (b), further extended to cover canned fruit produced by B. E. Maling, Inc., Hillsboro, Oreg., successor, under said section 313 (a) and (b).

Extension effective on and after March 28, 1934.

Supplemental sworn statement of June 6, 1934, forwarded to collector of customs, Portland, Oreg., June 22, 1934. (72-10/2.) (Signed) JAMES H. MOYLE, Commissioner of Customs.

(F) Fruit (canned), repacked.-T.D. 39264-C and T.D. 44816-C covering canned fruit produced by Santa Cruz Fruit Packing Co., Oakland, Calif., at its Seabright, Calif., factory under section 313 (a) and (b), as extended by T.D. 46582-C and T.D. 46614-D to cover its product produced at its Oakland, Calif., factory under said provisions of section 313, further extended to cover repacked canned fruit produced under section 313 (a) at its Seabright, Calif., factory with the use of canned fruit previously packed by it with the use of refined sugar under drawback regulations, in combination with added imported