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being properly carded (Form Cat. No. 183 or 184) for identification with such records, be retained in the local office for use at such hearings, and thereafter be imme diately indorsed with the board numbers and transmitted with such records to the Board of General Appraisers.

HENDERSON M. SOMERVILLE, President General Board of United States General Appraisers.

(T. D. 34037.)

Drawback on automobile wind shields.

Department's regulations of October 4, 1911 (T. D. 31902), extended to cover wind shields manufactured by the Rands Manufacturing Co., of Detroit, Mich., with the use of imported plate glass, when exported as part of the equipment of automobiles.

TREASURY DEPARTMENT, January 2, 1913. SIR: The department's regulations of October 4, 1911 (T. D. 31902), providing for the payment of drawback on wind shields. manufactured by the Rands Manufacturing Co., of Detroit, Mich., with the use of imported plate glass, are hereby extended to provide for the payment of drawback on such wind shields when exported as part of the equipment of automobiles.

Where the wind shields are exported in connection with automobiles the notice of intent shall show, in addition to the usual data required, the name or designation of the automobile, the name of the manufacturer thereof, and that drawback is claimed on the wind shield forming a part of the equipment of such automobile which was manufactured by the Rands Manufacturing Co. In such cases there shall be filed with each drawback entry a sworn statement by the manufacturer or exporter of the automobile to the effect that the wind shield on which drawback is claimed was exported as a part of the equipment of an automobile manufactured or exported by him and shall show the designation or name of the automobile exported, number of the notice of intent covering the same, and the date of exportation.

The sworn statement of the manufacturer is transmitted herewith for filing in your office.

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Drawback on iron window frames manufactured by the Lieberman & Sanford Co., of New York, N. Y., with the use of imported iron moldings and rosettes.

TREASURY DEPARTMENT, January 3, 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 iron window frames manufactured by the Lieberman & Sanford Co., of New York, N. Y., with the use of imported iron moldings and rosettes.

A manufacturing record shall be kept, which will show, in addition to the usual data, the quantity and weight of imported iron moldings and rosettes used in the manufacture of each lot of window frames manufactured for exportation with benefit of drawback, describing the same as in the import invoice, the number and net weight of the window frames produced, the quantity of waste incurred, and the quantities of domestic and imported materials appearing therein. A sworn abstract from such manufacturing record shall be filed with each drawback entry.

The allowance shall not exceed the quantity of imported materials used in the manufacture of the exported window frames, as shown by the abstract from the manufacturing record, the allowance to be reduced according to the quantity of imported materials which will be replaced by the value of the waste.

The sworn statement of the manufacturers, dated December 16, 1913, is transmitted herewith for filing in your office.

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Drawback on powdered cutch manufactured by the Franklin Chemical Works, of Philadelphia, Pa., with the use of imported gum cutch.

TREASURY DEPARTMENT, January 3, 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 a preparation designated as powdered cutch, manufactured by the Franklin Chemical Works of Philadelphia, Pa., by the use of imported gum cutch.

A manufacturing record shall be kept, which will show, in addition to the usual data, the lot number and date of manufacture of each lot of powdered cutch manufactured for exportation with benefit of drawback, the customhouse weight of the imported gum cutch used, the quantity of waste incurred, and the quantity of powdered cutch obtained. A sworn abstract from such manufacturing record shall be filed with each drawback entry.

The allowance shall not exceed the quantity of imported gum cutch used in the manufacture of the exported powdered cutch as shown by the abstract from the manufacturing record.

The sworn statement of the manufacturers, dated December 19, 1913, is transmitted herewith for filing in your office.

Respectfully,
(99552.)

CHARLES S. HAMLIN,

Assistant Secretary.

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

(T. D. 34040.)

Drawback on sperm oil, spermaceti, and sperm-oil soap.

Drawback on sperm oil, spermaceti, natural winter refined sperm oil, bleached sperm oil, and sperm-oil soap manufactured by W. A. Robinson & Co., of New Bedford, Mass., and by Frank L. Young & Kimball, of Boston, Mass., with the use of imported raw sperm oil.

TREASURY DEPARTMENT, January 3, 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 spermaceti, refined sperm oil, natural winter refined sperm oil, bleached sperm oil, and sperm-oil soap manufactured by W. A. Robinson & Co., of New Bedford, Mass., and Frank L. Young & Kimball, of Boston, Mass., with the use of imported raw sperm oil.

A record shall be kept covering the first process of manufacture, which will show, in addition to the usual data, the lot number and date of treatment of each lot of imported raw sperm oil, the number of gallons, value and weight of the oil contained therein, and the quantities and values of the spermaceti and oil obtained. A record shall also be kept covering the manufacture of each lot of natural winter refined sperm oil for exportation with benefit of drawback, which will show the date of manufacture and lot number thereof, the quantity of oil and alkalies used (identifying the oil used with the lot of imported crude oil from which obtained), and the quantities of natural winter refined sperm oil and soap oil obtained. A further record shall be kept which will show the date of manufacture and lot number of each lot of bleached sperm oil manufactured for exportation with benefit of drawback, the quantities of oil and other materials, if any, used (identifying the oil used with the lot of natural winter refined oil from which taken), the quantity and value of the bleached sperm oil obtained, and the quantity and value of waste incurred, if any. A record shall also be kept covering the manufacture of each lot of sperm-oil soap, which will show the date of manufacture and the lot number thereof, the quantities of soap oil and alkalies used (identifying the soap oil used with the lot of sperm oil from which obtained), the quantity and value of the soap obtained, and the quantity and value of the waste incurred, if any. Sworn abstracts shall be filed with each drawback entry from such of the

records described above as may be necessary to a determination of the drawback to be allowed on the articles covered by the particular entry.

The drawback shall be distributed between the spermaceti and refined sperm oil obtained in the first process of manufacture, according to their relative values, and the drawback on the refined sperm oil, natural winter refined sperm oil, bleached sperm oil, and sperm-oil soap shall not exceed the amount of drawback accruing to the refined sperm oil appearing in the exported article, with an addition to compensate for waste incurred, as shown by the abstracts from the manufacturing records, the allowance to be reduced according to the value of the waste.

The sworn statements of W. A. Robinson & Co. and Frank L. Young and Kimball, dated October 6 and 9, 1913, respectively, are transmitted herewith for filing in your office.

Respectfully,
(99728.)

COLLECTOR OF CUSTOMS, Boston, Mass.

(T. D. 34041.)

CHARLES S. HAMLIN,

Drawback on sausage.

Assistant Secretary.

T. D. 27477 of July 11, 1906, as amended by T. D. 29682 of April 9, 1909, extended to provide for the payment of drawback on chorizos sausages manufactured by Morris & Co. with the use of imported red pepper.

TREASURY DEPARTMENT, January 3, 1914. SIR: The department's regulations of July 11, 1906 (T. D. 27477), providing for the payment of drawback on the chorizos sausages manufactured by Messrs. Morris & Co. with the use of imported red pepper, as amended by T. D. 29682 of April 9, 1909, are hereby extended to cover such sausages when exported in cans of 2 pounds net capacity.

The sworn statement of the manufacturers, dated December 9, 1913, is transmitted herewith for filing in your office.

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Black silk plush less than 26 inches wide including the selvage properly dutiable at the rate of 45 per cent ad valorem under paragraph 318, tariff act of 1913.

TREASURY DEPARTMENT, January 3, 1914.

SIR: The department duly received your letter of November 14, 1913, relative to the classification of merchandise claimed by the

importers to be properly dutiable as hatters' plush, the importer's contention being based upon the decision of the United States Court of Customs Appeals reported in T. D. 33493, wherein it was held that certain importations described as black hatters' plush imported under the tariff act of 1909 was properly dutiable under paragraph 477 of the said act at the rate of 10 per cent ad valorem.

You invite attention to the fact that the decision was almost entirely confined to the question of the suitableness of the merchandise as to its texture for use in the manufacture of men's hats, that the question of the adaptability of the plush with reference to its width was touched upon but incidentally, and that the witnesses of the importers were not in agreement as to the requisite fabric width for the economical cutting thereof, whereas the witnesses who testified on behalf of the Government agreed that plush 26 inches in width, including the selvage, is the only width which can be used to advantage without undue waste for the purpose of the manufacture of men's hats.

In view of the foregoing, and as the appraiser expresses the opinion that further testimony can be secured to establish the fact that a plush less than 26 inches wide, including the selvage, can not be used to advantage in the manufacture of men's hats owing to the waste resulting from the manufacture of such hats, you are hereby directed to continue to assess duty upon plush less than 26 inches wide, including the selvage, at the rate of 45 per cent ad valorem under paragraph 318 of the tariff act, leaving the importers, if dissatisfied, to their remedy by protest.

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Chemical tests to be made to determine whether antimony articles are silver plated. TREASURY DEPARTMENT, January S, 1914.

To collectors and other officers of the customs:

It has been represented to the department that a difference in practice may arise at the various ports in regard to the classification of antimony articles imported from Japan, such as photo frames, fancy boxes, crumb trays, etc., for the reason that, although some of these articles are silver plated, it is impossible to recognize this fact without a chemical test, the natural bright finish of the antimony having a close resemblance to silver.

In view of the foregoing, it is directed that a test be made of all importations of such ware to determine the presence of silver plate,

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