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The bond is hereby approved and one copy thereof is inclosed herewith to be placed upon your files.

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Appeal directed from decision of the Board of United States General Appraisers of December 19, 1913, Abstract 34310 (T. D. 34026), involving the classification of certain woven fabrics in chief value of asbestos.

TREASURY DEPARTMENT, January 22, 1914. SIR: I have to acknowledge the receipt of your letter of the 15th instant in regard to the decision of the Board of United States General Appraisers of December 19, 1913, Abstract 34310 (T. D. 34026), involving the classification of certain woven fabrics in chief value of asbestos.

In view of the importance of the issue, you are hereby requested to file, in the name of the Secretary of the Treasury, an application with the United States Court of Customs Appeals for a review of the said decision, in accordance with the provisions of subsection 29 of section 28 of the act of August 5, 1909.

Respectfully,
(69555.)

CHARLES S. HAMLIN,
Assistant Secretary.

ASSISTANT ATTORNEY GENERAL, New York.

(T. D. 34082.)

Drawback on flavoring extracts.

Drawback on flavoring extracts manufactured by Richard Frank & Co., of New York, N. Y., with the use of domestic tax-paid alcohol.

TREASURY DEPARTMENT, January 24, 1914.

SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on flavoring extracts manufactured by Richard Frank & Co., of New York, N. Y., with the use of domestic tax-paid alcohol.

The allowance shall not exceed the quantity of domestic tax-paid alcohol appearing in exported flavoring extracts, with a maximum of the quantities claimed in the sworn statement of the manufacturers, dated December 31, 1913, which is transmitted herewith for filing in your office.

Respectfully,

(100510.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,
Assistant Secretary.

(T. D. 34083.)

Drawback on automobile starting and lighting equipments.

Drawback on starting and lighting equipments manufactured by the Bijur Motor Lighting Co., of Hoboken, N. J., with the use of imported ball bearings and motor generator brushes.

TREASURY DEPARTMENT, January 24, 1914. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on automobile starting and lighting equipments manufactured by the Bijur Motor Lighting Co., of Hoboken, N. J., with the use of imported ball bearings and motor generator brushes.

The allowance shall not exceed the number of imported ball bearings and motor generator brushes appearing in the exported starting and lighting equipments, as shown by the sworn statement of the manufacturers, dated December 24, 1913, which is transmitted herewith for filing in your office.

Supplemental sworn schedules may be filed showing the use of other imported parts in the manufacture of such lighting and starting equipments, and upon verification of such schedules, drawback on the equipments covered thereby may be allowed. CHARLES S. HAMLIN,

Respectfully,
(101006.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 34084.)

Drawback on rice.

Assistant Secretary.

Drawback on milled rice designated as triple screened rice, fancy head rice, line rice, polished rice, second head rice, screened rice, and brewers' rice, and on byproducts designated as meal No. 1, meal No. 2, and paddy shoe tailings, produced by the Seaboard Rice Milling Co., of Galveston, Tex., from imported rice.

TREASURY DEPARTMENT, January 26, 1914. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on cleaned and milled rice designated as "triple screened rice," "fancy head rice," "line rice," "polished rice," ," "second head rice," "screened rice," and "brewers' rice," and on by-products designated as "meal No. 1," "meal No. 2," and "paddy shoe tailings," produced by the Seaboard Rice Milling Co., of Galveston, Tex., from imported rice.

A manufacturing record shall be kept, which will show, in addition to the usual data, the lot number and date of treatment of each lot of rice milled, the quantity of rice appearing in such lot, and the quantity of each grade of rice and of each by-product produced, the

quantities of worthless waste and valuable waste incurred, and the value of such valuable waste. In the case of polished rice, the manufacturing record shall also show the quantity and weight of the milled rice treated, the quantity of glucose and talc used, and the quantity and weight of the polished rice produced. Where milled rice produced from imported rice is blended with domestic milled rice, the manufacturing record shall also show the quantities of each grade of imported rice and domestic rice mixed. A sworn abstract from such manufacturing record shall be filed with each drawback entry.

The drawback shall be distributed between the various grades of rice as principal products and the by-products according to their relative values, provided that in no case shall the proportion of drawback distributed to the by-products exceed the duty which would be assessable under the tariff act of October 3, 1913, on a similar foreign by-product if imported into the United States.

Where a similar foreign by-product would be dutiable at an ad valorem rate, samples of the by-products exported shall be taken and submitted to the appraiser, who shall ascertain and report the value of similar by-products in the principal markets of the country from which the rice used was imported. Where no similar byproducts are either sold or offered for sale in the markets of the country from which the rice used was imported, the value shall be ascertained in the manner prescribed in paragraph L of section 3 of the tariff act.

In the case of polished rice and blended rice, the quantity of milled rice produced from imported rice which may be taken as a basis for estimating the drawback may equal the quantity appearing in the exported polished or blended rice, at shown by the sworn abstract from the manufacturing record.

The sworn statement of the manufacturers, dated January 5, 1914, is transmitted herewith for filing in your office.

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T. D. 31020 of November 1, 1910, extended to cover piece goods imported in the gray and dyed by the United Piece Dye Works, of Lodi, N. J., and the Merrill Silk Co., of Hornell, N. Y., for the account of C. Hoffbauer & Co., of New York, N. Y. TREASURY DEPARTMENT, January 26, 1914. SIR: The department's regulations of November 1, 1910 (T. D. 31020), providing for the payment of drawback on cotton, cotton

and silk, wool, wool and silk, and silk piece goods, imported in the gray and dyed by the United Piece Dye Works, of Lodi, N. J., are hereby extended to cover similar piece goods imported in the gray and dyed by the United Piece Dye Works, of Lodi, N. J., and the Merrill Silk Co., at Hornell, N. Y., for the account of C. Hoffbauer & Co., of New York, N. Y.

The sworn statements of C. Hoffbauer & Co. and the Merrill Silk Co., dated November 24, 1913, and January 2, 1914, respectively, are transmitted herewith for filing in your office. The sworn statement of the United Piece Dye Works, dated October 17, 1910, is now on file in your office.

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Drawback on dyed wool sealskins produced by J. D. Williams (Inc.), of New York, N. Y., from imported undyed wool sealskins.

TREASURY DEPARTMENT, January 26, 1914.

SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on dyed wool sealskins produced by J. D. Williams (Inc.), of New York, N. Y., from imported undyed wool sealskins.

A record shall be kept which will show the aggregate number and value of the skins in each lot imported and the number and value of skins of each grade contained therein. A manufacturing record shall be kept which will show, in addition to the usual data, the dimensions, weight, grade, and value of each skin dyed for exportation with benefit of drawback. Sworn abstracts from such records shall be filed with each drawback entry.

In liquidation, the allowance for each dyed wool sealskin exported may equal one imported undyed wool sealskin of the grade and value of the exported skin, as shown by the sworn abstracts from the records prescribed above.

The sworn statement of the manufacturers, dated December 3, 1913, is transmitted herewith for filing in your office.

Respectfully,
(100221.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,

Assistant Secretary.

(T. D. 34087-G. A. 7525.)

Appliquéd wearing apparel.

Articles of wearing apparel made in part by sewing fancy ribbons or tape about the neck, armholes, yoke, belt, or bottom are not appliquéd. An article to be considered appliquéd must necessarily have applied to it material which has been cut from or out of another fabric. Trimming does not constitute appliqué.

United States General Appraisers, New York, January 19, 1914.

In the matter of protests 663497, etc., of Hamburger-Levine Co. et al. against the assessment of duty by the collector of customs at the port of New York.

Before Board 2 (FISCHER, HOWELL, and COOPER, General Appraisers; COOPER, G. A., dissenting).

FISCHER, General Appraiser: The merchandise the subject of these protests is invoiced as "Russenkittel" and is reported by the appraiser to consist of dresses and other articles of wearing apparel composed of cotton and either appliquéd, embroidered, or lace trimmed. Duty was accordingly assessed thereon at 60 per cent ad valorem under paragraph 349, tariff act of 1909, and the articles are claimed to be properly dutiable at 50 per cent ad valorem under paragraph 324 or at 45 per cent ad valorem under paragraph 332 of said act.

The pertinent provision of the paragraph under which duty was levied reads as follows:

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349. * * Wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a plain or fancy letter, initial, or monogram, or otherwise, or tamboured, appliquéd, or scalloped, by hand or machinery, for any purpose, * * all of the foregoing, composed wholly or

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in chief value of cotton, flax, or other vegetable fiber, and not elsewhere specially provided for in this section, sixty per centum ad valorem; *

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And the paragraph upon which the importers evidently rely to support their contention for lower duty reads as follows:

324. Clothing, ready-made, and articles of wearing apparel of every description, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise provided for in this section, fifty per centum ad valorem.

The samples in evidence consist of wearing apparel composed of a cheap quality of cotton material with tape or printed cotton ribbon sewed around the neck, armholes, and bottom edge; some having pieces of ribbon sewed around the waist line in imitation of belts, or on the front to produce a yoke effect. They are suitable in size for small children only, and are in fact designated by the importers as "play aprons." No dispute has arisen as to the character of the articles, it being conceded that they are children's wearing apparel.

Therefore, the sole question presented for determination is whether the addition of the pieces of tape or ribbon found on the garments

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