(T. D. 29459.)

Drawback on canned fruits.

Drawback on canned fruits manufactured by Libby, McNeill & Libby, of Sunnyvale, Cal., with the use of sugar refined from imported raw sugar.—T. D. 28973 of May 5, 1908, extended.

TREASURY DEPARTMENT, January 6, 1909. SIR: The Department's regulations of May 5, 1908 (T. D. 28973), providing for the allowance of drawback on jams manufactured by Max Ams, in part from sugar refined from imported raw sugar, are hereby extended, so far as applicable, to cover canned fruits manufactured by Libby, McNeill & Libby, of Sunnyvale, Cal., in accordance with their sworn statements, dated September 21 and October 14, 1908, transmitted herewith for filing in your office.

The special manufacturing record must show in detail the quantities of sugar used in canning each lot of each particular kind of fruit, the date of manufacture, and the weight of the finished fruit.

In liquidation, the quantity of refined sugar which may be taken as the basis for the estimation of the quantity of raw sugar upon which drawback may be allowed in accordance with T. D. 20174 of October 12, 1908, may equal the quantity used as declared in the drawback entry, after official verification of exported weights and of the sworn. abstract.

No drawback will be allowed on any exportation made prior to the establishment of this rate.

Drawback on cigarette-paper books manufactured by the Strauch Company, of New York City, with the use of imported sheet cigarette paper in reams.-T. D. 26762 of October 6, 1905, extended.

TREASURY DEPARTMENT, January 8, 1909. SIR: The Department's regulations of October 6, 1905 (T. D. 26762), providing for the allowance of drawback on cigarette-paper books manufactured by J. C. Drucklieb & Co., of New York City, with the use of imported cigarette paper in reels, are hereby extended, so far as applicable, to cover cigarette-paper books manufactured by the Strauch Company, of New York City, with the use of imported sheet cigarette paper in reams, in accordance with the sworn statement, dated December 17, 1908, transmitted herewith for filing in your office.

The preliminary entry must show the marks and numbers of the shipping packages and the number of books of each size and kind contained in each package and in the entire shipment.

The drawback entry must show the total number of cigarette books exported, the total number of leaves contained therein, and the number of reams of each size of imported paper consumed in the manufacture thereof.

In liquidation, the quantity of imported cigarette paper which may be taken as the basis for the allowance of drawback may equal the quantity used as declared in the drawback entry, after official verification of exported quantities, provided it shall not exceed one ream of sheets 20 by 294 for each 60,000 cigarette leaves 13 by 23 inches, and one ream of paper 234 by 294 for each 70,000 leaves of the same. size.

Drawback on lubricating oils manufactured by the Swan & Finch Company, of New York City, wholly or in part from imported sperm oil, Russian oil, and Japan oil. — T. D. 17355 of August 1, 1896, extended.

TREASURY DEPARTMENT, January 8, 1909. SIR: The Department's regulations of August 1, 1896 (T. D. 17355), providing for the allowance of drawback on lubricating oils manufactured from imported rape-seed oil and the products of domestic petroleum, are hereby extended, so far as applicable, to cover lubricating oils manufactured by the Swan & Finch Company, of New York City, wholly or in part with the use of imported crude fish oils, namely, sperm oil, Russian oil, and Japan oil, in accordance with the sworn statements, dated July 25, 1900, November 5, 1903, and August 20, 1904, on file in your office, and October 22, 1908, transmitted herewith.

In liquidation, the quantity of imported crude oil which may be taken as the basis for the allowance of drawback may equal that declared in the drawback entry, after official verification of exported quantities, provided it shall not exceed the quantity of refined oil produced therefrom appearing in the exported product as shown by the sworn formulas, which shall be verified from time to time.

Respectfully,
(10148.)

COLLECTOR OF CUSTOMS, New York.

JAMES B. REYNOLDS,
Assistant Secretary.

(T. D. 29462.)

Drawback on cigarettes.

Drawback on cigarettes manufactured by the American Tobacco Company, of New York, with the use of imported leaf tobacco.

TREASURY DEPARTMENT, January 8, 1909.

SIR: On the exportation of cigarettes manufactured by the American Tobacco Company, of New York, in accordance with their sworn statement, dated December 4, 1908, transmitted herewith, from imported leaf tobacco, a drawback will be allowed equal in amount to the duty paid on the imported tobacco used, less the legal deduction of 1 per cent.

The preliminary entry must show the marks and numbers of the shipping packages and the number of cigarettes contained in each package and in the entire shipment.

The drawback entry must show the total number of cigarettes exported and the quantity of imported tobacco used in the manufacture thereof. In addition to the usual averments, said entry must further show that the exported cigarettes were manufactured of the material and in the manner set forth in said sworn statement.

A special manufacturing record shall be kept similar to the accompanying Form "B," and a sworn abstract from this record must be filed with each drawback entry.

In liquidation, the quantity of imported tobacco which may be taken as the basis for the allowance of drawback may equal the quantity used as declared in the drawback entry and shown in the abstract from the manufacturing record, provided it shall not exceed 13 pounds for each 1.000 cigarettes exported.

Drawback on zine shavings manufactured by F. W. Braun, of Los Angeles, Cal., from imported zinc in sheets.

TREASURY DEPARTMENT, January 9, 1909. SIR: On the exportation of zine shavings manufactured by F. W. Braun, of Los Angeles, Cal., from imported zine in sheets, a drawback will be allowed equal in amount to the duty on the imported material used, less the legal deduction of 1 per cent.

The preliminary entry must show the marks and numbers of the shipping packages and the quantity of zinc shavings contained in each package and in the entire shipment. The shipping packages must be marked with the gross and net weight.

The drawback entry must show the total quantity of zinc shavings exported, the quantity of imported sheet zinc used in the manufacture thereof, the quantities of the different kinds of waste and the market value thereof, together with the value of the imported zinc at the factory.

In addition to the usual averments, said entry shall further show that the exported shavings were manufactured of the material and in the manner set forth in the sworn statement, dated December 12, 1908, transmitted herewith for filing in your office.

In liquidation, the quantity of imported material which may be taken as the basis for the allowance of drawback may equal that claimed in the entry, after official verification of exported quantities, providing it shall not exceed the net weight of the exported shavings with the proper quantity added thereto to compensate for worthless waste. In estimating the worthless waste the value of the scrap shall be duly considered.

No. 20367.-TOY JEWELRY.-Protests 295314, etc., of Massce & Co. (New York). Opinion by Sharretts, G. A.

Protests sustained as to toy jewelry. G. A. 6658 (T. D. 28391) followed.

No. 20368.-PROTESTS OVERRULED. -Protest 288745 of R. C. Hahn & Co., protests 284615, etc., of Hensel, Bruckmann & Lorbacher, protests 265335, etc., of Lazarus, Rosenfeld & Lehman, and protest 194065 of Simpson-Crawford Company (New York). Opinions by Sharretts, G. A.

Protests overruled for want of merit.

No. 20369.--FÜR WASTE.-Protests 283551, etc., of Davies, Turner & Co. (New York). Opinion by McClelland, G. A.

Protests sustained so far as they related to fur waste. G. A. 6577 (T. D. 28102) followed.

No. 20370.--PERSONAL EFFECTS-CANOES.-Protest 323391 of J. P. Harris (Rochester). Opinion by McClelland, G. A.

Canoes used on a camping trip in Canada were held to be free of duty under paragraph 697, tariff act of 1897, relating to personal effects.

No. 20371.-SHIP PLANKING.-Protests 300592, etc., of Cleveland-Sarnia Saw Mills Company (Port Huron). Opinion by McClelland, G. A.

The merchandise was held to be free of duty as ship planking under paragraph 699, tariff act of 1897.

No. 20372.-BUFFALO HIDES-Protests 186738, etc., of Thos. Groom & Co. (Boston). Opinion by McClelland, G. A.

Protests sustained as to buffalo hides. G. A. 6809 (T. D. 29266) followed.

No. 20373.-SYNTHETIC CAMPHOR.-Protest 324627 of Schering & Glatz (New York). Opinion by McClelland, G. A.

Protest sustained as to synthetic camphor. United States v. Schering (163 Fed. Rep., 246; T. D. 29077) followed.

No. 20374.-GROUND GYPSUM.-Protest 324180 of L. Sonneborn Sons (New York). Opinion by McClelland, G. A.

So-called "kriede," classified as chalk under paragraph 13, tariff act of 1897, was claimed to be dutiable as ground gypsum under paragraph 91. Protest sustained.

No. 20375.-PROTESTS OVERRULED.-Protests 304491, etc., of Diamond Whip Company et al. (Chicago), protest 288297 of Theo. H. Davies & Co. (Honolulu), protests 302089, etc., of Acker, Merrall & Condit Company et al., protests 319168, etc., of E. Buschoff et al., protest 322061 of Pomeroy & Fischer, and protest 322268 of James P. Smith & Co. (New York). Opinions by McClelland, G. A.

Protests overruled for want of merit.

BEFORE BOARD 2, JANUARY 7, 1909.

No. 20376.-HAND-DECORATED BOOKLETS.-Protests 325811-27924, etc., of Downing, Judae & Co., protest 328368-28017 of International Forwarding Company, and protests 286929-25841, etc., of International Forwarding Company et al. (Chicago). Opinions by Fischer, G. A.

Protests sustained as to a portion of the goods, which were held dutiable under paragraph 400, tariff act of 1897, as hand-decorated booklets.

No. 20377.-SURFACE-COATED PAPER.-Protest 324274 of Theo. H. Diener & Co. (Baltimore). Opinion by Fischer, G. A.

Protest sustained as to surface-coated paper. Abstract 19275 (T. D. 29119) and Abstract 19894 (T. D. 29339) followed.

No. 20378.-FANCY SHELL BOXES.-Protest 320341 of Butler Brothers (St. Louis). Opinion by Fischer, G. A.

Boxes ornamented with shells, which were classified as fancy paper boxes under paragraph 405, tariff act of 1897, were held dutiable under paragraph 450 as manufactures in chief value of shell.

No. 20379.—Wire Rope.—Protest 319892 of J. L. Cotton (Newport News). Opinion by Fischer, G. A.

Protest sustained as to wire rope. G. A. 4761 (T. D. 22471) followed.

No. 20380.-BELTINGS IN PART OF SILK.--Protest 308095-27226 of Marshall Field & Co. (Chicago). Opinion by Fischer, G. A.

Protest sustained as to beltings in part of silk. G. A. 6498 (T. D. 27780) followed.