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Extension effective on and after May 4, 1929.

Supplemental sworn statement of the manufacturer, dated May 23, 1929, forwarded to the collector of customs at St. Louis, Mo., on August 6, 1929. (94120-34.) (Signed) FRANK Dow, Acting Commissioner of Customs.

(E) Embroidered articles, bridge and luncheon sets, etc.-Manufactured by John R. Lundberg (Inc.), of New York, N. Y., with the use of imported linen piece goods.

Effective on and after December 11, 1928.

Sworn statement dated April 27, 1929, forwarded to the collector of customs at New York, N. Y., on July 24, 1929. (107913-16.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(F) Extracts, flavoring.-Manufactured by Paul Rieger & Co., San Francisco, Calif., with the use of domestic tax-paid alcohol. When different batches of a given extract are placed in a storage tank, upon withdrawal for exportation with benefit of drawback, identification shall be made first against the batch to which the lowest drawback allowance has accrued, then against that entitled to the next higher allowance, and so on in consecutive order until all the batches in the storage tank shall have been accounted for. Supplemental sworn statements may be filed.

Effective on and after January 9, 1929.

Sworn statement dated May 17, 1929, forwarded to the collector of customs at San Francisco, Calif., on July 24, 1929. (103366-4.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(G) Fabric (rayon), knit.—Manufactured by the Merton Rayon Mills, Brooklyn, N. Y., with the use of imported artificial silk yarn. Effective on and after January 17, 1929.

Sworn statement dated May 9, 1929, forwarded to the collector of customs at New York, N. Y., on July 24, 1929. (103186-3.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(H) Flats, iron, clothed.-T. D. 36236 of March 15, 1916, providing for the allowance of drawback on clothed iron flats and cardingengine rollers for carding machines manufactured by Leigh & Butler, of Boston, Mass., with the use of imported iron flats, steel clips, end plates, carding-engine rollers, licker-in wire, and card clothing, extended to cover clothed iron flats for carding machines manufactured by Joseph Sykes Bros. (American), Inc., of Boston, Mass., successors to Leigh & Butler, with the use of imported card clothing, steel clips, end plates, and iron flats.

Extension effective as of June 30, 1928, the date of succession. Sworn statement of Joseph Sykes Bros. (American), Inc., dated August 24, 1928, forwarded to the collector of customs, at Boston,

Mass., on August 27, 1929. (102103-4.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(I) Fruit, canned, and fruits and berries, cold-packed.-T. d. 41615-F of February 4, 1928, providing for the allowance of drawback on canned fruit packed by the Washington State Canners (a partnership), Seattle, Wash., with the use of imported refined sugar, or refined sugar produced wholly or in part from imported raw sugar, extended to provide for such manufactures on and after March 5, 1928, by the Washington State Canners, a corporation which succeeded the partnership on that date.

The said decision is also extended to provide for the allowance of drawback on cold-packed berries and fruit produced by the corporation with the above sugars and exported on and after January 24, 1929. Copies of sworn statements of the Washington State Canners, a corporation, dated April 16 and May 6, 1929, forwarded to the collector of customs at Seattle, Wash., on August 3, 1929. (103746-117.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(J) Halle Sagger mix (ground bond and fire clays).-Manufactured by the Enterprise White Clay Co., Philadelphia, Pa., with the use of imported crude bond clay and crude fire clay.

Effective on and after February 20, 1929.

Sworn statement dated May 17, 1929, forwarded to the collector of customs at Philadelphia, Pa., on July 24, 1929. (113574–1.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(K) Hose, gasoline, metal-lined.-Manufactured by the Acme Rubber Manufacturing Co., Trenton, N. J., with the use of imported flexible metal hose.

Effective on and after December 10, 1928.

(103675–2.)

Sworn statement dated August 12, 1929, forwarded to the collector of customs at New York, N. Y., on August 12, 1929. (Signed) F. X. A. EBLE, Commissioner of Customs.

(L) Machines and parts, paper-making.-Manufactured by the Pusey & Jones Corporation, Wilmington, Del., with the use of imported ball bearings and roller bearings.

Rate effective on and after September 10, 1928.

Sworn statement dated January 15, 1929, forwarded to the collector of customs at Philadelphia, Pa., on August 14, 1929. (103443-8.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(M) Pharmaceutical and medicinal preparations.-T. D. 42946-D of August 29, 1928, providing for the allowance of drawback on pharmaceutical and medicinal preparations manufactured by the G. F. Harvey Co., Saratoga Springs, N. Y., with the use of domestic tax-paid alcohol, extended to cover the bottling and packing of medicinal preparations produced under drawback regulations by other firms.

Extension effective on and after November 30, 1928.

Supplemental sworn statement, dated July 19, 1929, forwarded to the collector of customs at New York, N. Y., on August 6, 1929. (101560-63.) (Signed) FRANK Dow, Acting Commissioner of Customs.

(N) Shortening.-Manufactured by the Globe Grain & Milling Co., Los Angeles, Calif., with the use of imported vegetable, seed, nut, and fish oils, and/or such oils produced under drawback regulations from imported materials.

Records shall be kept in the manner described in the sworn statements of the manufacturer, dated June 5, 1928, and March 27, 1929, showing, as to each batch of shortening manufactured for exportation with benefit of drawback, the batch number and inclusive dates of manufacture, the quantity and identity of the imported oils used, and the quantity of domestic ingredients added, if any, the quantity and description of the product obtained, the quantity and value of the waste resulting, and the marks and numbers of the containers in which the finished product is packed for storage or exportation. The foregoing records shall be kept, so far as applicable, of imported oils which are prerefined. A sworn abstract of the manufacturing records and certificates of manufacture shall be filed with the drawback entry. The quantity of oil which may be used as a basis for liquidation shall be the quantity used in the manufacture of the exported products less the quantity thereof which the value of the waste will replace, as shown by the abstract of the manufacturing records, all valuable waste resulting from the manufactures to be attributed to the imported materials used, regardless of the fact that domestic materials may also have been added to the batch. The allowance shall not exceed the duty paid, less 1 per cent thereof, on the resulting quantity of imported oil, or, in the case of oil produced from imported materials, the drawback accruing thereto, as shown by the certificates of manufacture under which produced.

Where imported oils of different dutiable values or subject to varying allowances of drawback are intermixed in the storage tanks, identification shall be made first against the lots of the lowest dutiable value or carrying the lowest allowance of drawback, as the case may be, then against those of the next higher dutiable value or carrying the next higher allowance of drawback, and so on from lower to higher according to dutiable value or drawback allowance until all the lots concerned shall have been accounted for.

Effective as to shortening manufactured and exported in accordance with the regulations on and after April 23, 1928.

Sworn statement forwarded to the collector of customs at Los Angeles, Calif., on August 8, 1929. (112662.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(0) Steel, high-speed.-Manufactured by the Braeburn Alloy Steel Corporation, Braeburn, Pa., with the use of one or more of the following: Imported ferrotungsten, ferrotungsten produced under drawback regulations from imported ores, and other imported tungstenbearing materials.

Records shall be kept in the manner described in the sworn statement of the manufacturer, dated May 28, 1929, showing, as to each lot of high-speed steel manufactured for exportation with benefit of drawback, the lot number and inclusive dates of manufacture, the quantity, identity, and analysis of the imported tungsten-bearing materials used, the quantity of other ingredients added, and the quantity and analysis of the high-speed steel obtained. A sworn abstract of the manufacturing records, together with certificates of manufacture covering such ferrotungsten produced under drawback regulations as may have been used, shall be filed with the drawback en try.

The drawback allowances shall not exceed the duty paid, less 1 per cent thereof, on the quantity of identifiable imported tungsten appearing in the exported high-speed steel, as shown by the abstract of the manufacturing records. In the case of ferrotungsten produced from imported ores, the basis for liquidation shall be the drawback accruing to the quantity thereof appearing in the finished product, as shown by the said abstract and the certificates of manufacture.

No drawback will be claimed on the remelted scrap or on scrap obtained from other domestic sources, it being impracticable to trace the origin and identity of the tungsten appearing therein.

Rate effective on and after March 14, 1929.

Sworn statement forwarded to the collector of customs at Pittsburgh, Pa., on August 8, 1929. (104513-6.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(P) Tractors, etc.-T. D. 42173-U of May 10, 1927, providing for the allowance of drawback on tractors and harvesters manufactured by the J. I. Case Threshing Machine Co., of Racine, Wis., with the use of imported magnetos, as extended by T. D. 43142-I of December 10, 1928, to cover road rollers and skid engines, also engines and motors for use in harvesters, tractors, road rollers, and skid engines, manufactured with the use of imported magnetos, further extended to cover such products when manufactured by the J. I. Case Co., of Racine, Wis., successors to the J. I. Case Threshing Machine Co. (change of corporate name).

Extension effective as of June 1, 1929, the date of succession.

Sworn statement dated July 30, 1929, forwarded to the collector of customs at Detroit, Mich., on August 26, 1929. (29882.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(Q) Tractors.-Manufactured by the Rock Island Plow Co., Rock Island, Ill., with the use of imported Bosch magnetos or such magnetos manufactured under the provisions of T. D. 41242-D, of December 14, 1925.

Effective on and after July 1, 1929.

Sworn statement dated July 12, 1929, forwarded to the collector of customs at New York, N. Y., on August 12, 1929. (102608-7.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(R) Vacuum cleaners, accessories, and parts.-Manufactured by the Electric Vacuum Cleaner Co. (Inc.), Cleveland, Ohio, with the use of imported aluminum.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of imported aluminum appearing in the exported products, as shown by the schedule forming a part of the sworn statement, with an addition of 1 per cent of the aluminum content of the said products to compensate for the irrecoverable losses incurred in their manufacture.

Supplemental sworn statements may be filed.
Effective on and after February 14, 1929.

Sworn statement dated April 17, 1929, forwarded to the collector of customs at Cleveland, Ohio, on August 12, 1929. (102361-9.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(S) Vulcanization accelerators.-Manufactured by the Grasselli Chemical Co., Cleveland, Ohio, with the use of imported butyraldehyde or imported butyraldehyde and butylamine.

Effective on and after April 19, 1928.

(Signed)

Sworn statement dated May 23, 1929, forwarded to the collector of customs at Cleveland, Ohio, on August 7, 1929. (85944.) FRANK DOW, Acting Commissioner of Customs.

(T. D. 43550)

Spurs Manufactures of metal

A. G. SPAULDING & Bros. v. UNITED STATES

Certain metal spurs which form no part of the equipment of a horse for riding purposes but which are exclusively employed as part of the rider's apparel are not classifiable under the provision in paragraph 345 of the act of 1922 for "articles of iron, steel, * * or other metal, * * * com

monly or commercially known as saddlery or riding bridle hardware." Not being specifically provided for elsewhere, such articles are properly dutiable at the rate of 40 per centum ad valorem under paragraph 399 of said act as manufactures of metal not specially provided for.

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