(T. D. 33080.)

Drawback on split printed cloth.

Drawback on split printed cloth manufactured by the Eddystone Manufacturing Co., of Eddystone, Pa., for the account of A. S. Lascelles & Co., of New York, with the use of imported split print cloth, by bleaching, dyeing, printing, and splitting. TREASURY DEPARTMENT, January 10, 1913.

SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on split printed cloth manufactured by the Eddystone Manufacturing Co., of Eddystone, Pa., for and on account of A. S. Lascelles & Co., of New York, with the use of imported split print cloth, by bleaching and dyeing, printing and splitting.

In liquidation, the quantity of imported split print cloth which may be taken as the basis for the payment of the drawback may equal that claimed in the drawback entry, provided it shall not exceed 1 yard, 52 inches or less in width for each 2 yards of exported split printed cloth not over 25 inches wide, and 1 yard not over 54 inches wide for each 2 yards of split printed cloth exceeding 25 inches in width. The wastage shall not exceed one-half of 1 yard for each piece of split printed cloth from 120 yards to 150 yards in length, and the allowance for such wastage shall depend upon the value thereof. The sworn statement of A. S. Lascelles & Co., dated November 2, 1912, is transmitted herewith for filing in your office.

Respectfully,
(84364.)

COLLECTOR OF CUSTOMS, New York.

JAMES F. CURTIS,
Assistant Secretary.

(T. D. 33081.)

Changes in blank forms.

TREASURY DEPARTMENT, January 10, 1913.

To collectors and other officers of the customs:

The following changes in catalogue of books and blanks (Cat. No. 3037) are hereby announced:

Cat. No. 3365, "Permit to land and deliver merchandise," is abolished. Cat. No. 3363 will be used in place thereof.

Cat. No. 3755, "Bond on withdrawal of materials for construction or repair of vessels," is hereby abolished. This form is superseded by Cat. Nos. 3413, 3415, and 3417, as published in T. D. 32994 of December 7, 1912.

Cat. No. 5525, "Record of withdrawal entries for transportation in the United States," and Cat. No. 5529, "Record of withdrawal entries for transportation and exportation to Canada and Mexico," are hereby abolished. Cat. No. 3609 and Cat. No. 3611, respectively, will be used in place thereof.

(93120.)

JAMES F. CURTIS, Assistant Secretary.

(T. D. 33082.)

Gauge of brandy.

Conventional gauge of James Hennessy & Co.'s brandy, 244 fluid ounces per bottle.— T. D. 22430 of August 11, 1900, modified.

TREASURY DEPARTMENT, January 11, 1913. SIR: It appears from your letter of June 17 last, and from reports received from collectors of customs at various ports, that the actual gauge of recent importations of James Hennessy & Co.'s brandy averages approximately 24 fluid ounces per bottle, while the conventional gauge as prescribed by T. D. 22430 of August 11, 1900, is 24 ounces.

In view of the foregoing, 24 fluid ounces per bottle is adopted as the average or conventional gauge for this brandy, and you are hereby authorized to accept the same on importations of such brandy in bottles where the actual gauge is not taken. T. D. 22430 is hereby modified accordingly.

An actual gauge should, however, be made from time to time in conformity with the department's instructions of May 15, 1907 (T. D. 28161).

T. D. 32450 of April 29, 1912, extended to cover additional odors and grades of perfumery manufactured by the Andrew Jergens Co. with the use of domestic taxpaid alcohol and amended to provide for the filing of supplemental sworn statements.

TREASURY DEPARTMENT, January 13, 1913. SIR: The department's regulations of April 29, 1912 (T. D. 32450), providing for the allowance of drawback on perfumery manufactured by the Andrew Jergens Co., of Cincinnati, with the use of domestic tax-paid alcohol, is hereby extended to cover additional odors and

grades of perfumery manufactured by the same firm with the use of domestic tax-paid alcohol.

Two sworn schedules of the manufacturer, dated October 11, 1912, are transmitted herewith for filing in your office.

T. D. 32450 is also amended to provide for the filing of supplemental sworn schedules, and upon verification of such schedules drawback on the perfumery covered thereby may be allowed under the said decision.

Respectfully,
(92333.)

SURVEYOR OF CUSTOMS, Cincinnati, Ohio.

(T. D. 33084.)

JAMES F. CURTIS,
Assistant Secretary.

Drawback on aloxite grains or powders, wheels, sharpening stones, hones, paper, and cloth.

Drawback on aloxite grains and powders, wheels, sharpening stones, hones, paper, and cloth manufactured by the Carborundum Co., of Niagara Falls, N. Y., with the use of imported crude aloxite.

TREASURY DEPARTMENT, January 13, 1913. SIR: Drawback is hereby allowed, under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on aloxite grains or powders, wheels, sharpening stones, hones, paper, and cloth manufactured by the Carborundum Co., of Niagara Falls, N. Y., with the use of imported crude aloxite.

A special manufacturing record shall be kept which shall show, in addition to the usual data, the quantity of imported crude aloxite used in the manufacture of each lot of grains or powders, the weight of the grains or powders obtained therefrom, the value of the wastes incurred, if any, and where the grains or powders are used in the manufacture of aloxite wheels, sharpening stones, hones, paper, or cloth, such record shall show the size, number, and kind of each article manufactured in the condition as exported, the kind and quantity of domestic material, and the quantity of aloxite grains or powders used in the manufacture of each lot of articles of the same kind and size. An abstract from such manufacturing record shall be filed with each drawback entry.

The quantity of imported crude aloxite which may be taken as a basis for payment of drawback may equal that appearing in the exported articles, with an addition for such waste as shall be shown by the abstract from the manufacturing record to have occurred in the process of converting the imported crude aloxite into grains and powders.

The sworn abstract of the manufacturer, dated November 18, 1912, is transmitted herewith for filing in your office.

Respectfully,
(97104.)

JAMES F. CURTIS,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Niagara Falls, N. Y.

(T. D. 33085-G. A. 7414.)

Cotton hose.

Children's cotton hose and half hose imported from Spain, made from fabrics knitted on two different types of machines and shaped by cutting and seam stitching, are dutiable under paragraph 327, tariff act of 1909, providing for "stockings, hose, and half hose, made on knitting machines or frames, not otherwise specially provided for."

*

*

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United States General Appraisers, New York, January 7, 1913.

In the matter of protests 596199, etc., of Suc's de Frontera et al. against the assessment of duty by the collector of customs at the port of San Juan, P. R.

Before Board 2 (FISCHER, HOWELL, and COOPER, General Appraisers). COOPER, General Appraiser: The merchandise consists of children's cotton hose and half hose imported from Barcelona, Spain, and entered at the port of San Juan, P. R. Duty was collected thereon at the applicable rates under the provision in paragraph 328, tariff act of 1909, for "stockings, hose, and half hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames," and it is claimed that the merchandise is dutiable under paragraph 327, providing for "stockings, hose, and half hose, made on knitting machines or frames, * * * not otherwise specially provided for."

The merchandise was classified by the collector at San Juan under paragraph 328 as being hose shaped in part on flat machines, but having the partial appearance of cut hose similar to those referred to in T. D. 31753.

The testimony on behalf of the importers shows that the hose were made from knitted fabrics; that two different types of knitting machines were used, the top part of the stocking being made on a rib knitting machine, and the bottom part on a circular type machine; that the shaping was done by the process of cutting the fabric, pushing it back on the needles, and stitching the seams on a sewing machine.

From the description of the process of manufacturing these stockings, it appears that they are not "selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines," and we accordingly hold the merchandise dutiable under paragraph 327, at 30 per cent ad valorem.

The protests are sustained.

(T. D. 33086-G. A. 7415.)

Trimmed hats.

Paragraph 422, tariff act of 1909, provides inter alia for "hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, * * * or manila hemp," if untrimmed, at 35 per cent ad valorem, and if trimmed, at 50 per cent ad valorem. Held, That trimmed hats, the bodies of which are composed wholly or in chief value of one of the materials named in said paragraph, are dutiable thereunder as trimmed hats, irrespective of the value of the trimming as compared with the value of the article without the trimming.-G. A. 5734 (T. D. 25440) cited; Rheims v. United States (160 Fed., 925; T. D. 28783) distinguished.

United States General Appraisers, New York, January 13, 1913.

In the matter of protest 478242 of Lord & Taylor 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). HOWELL, General Appraiser: An importation of trimmed hats was assessed for duty at the rate of 60 per cent ad valorem under the provision for silk wearing apparel in paragraph 402, tariff act of 1909. The importers contend that these hats are dutiable at the rate of 50 per cent ad valorem as trimmed straw hats under paragraph 422 of said act, which paragraph reads as follows:

422. Braids, plaits, laces, and willow sheets or squares, composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained, fifteen per centum ad valorem; if bleached, dyed, colored, or stained, twenty per centum ad valorem; hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufactured, but not trimmed, thirty-five per centum ad valorem; if trimmed, fifty per centum ad valorem. But the terms "grass" and "straw" shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof.

Certain of the hats marked A on the list (Exhibit 1) furnished by the importers' witness have bodies composed of straw. A portion of such hats marked in addition with the letter X are, in their trimmed condition as imported, composed wholly or in chief value of straw. As to the hats so marked with the letter X, we do not understand that the Government now claims that the classification as made by the collector should be sustained. But as to the hats marked with the letter A only, the Government contends that notwithstanding the bodies of these hats may be composed wholly or in chief value of straw, they do not fall within the provisions of paragraph 422, for the reason that as completed articles-trimmed hats-they are not composed in chief value of any of the materials specified in the paragraph. The importers, on the other hand, contend that all of the trimmed hats having bodies composed wholly or in chief value of straw are properly dutiable under paragraph 422, and that this is so irrespective of the component material of chief value in the hat as trimmed. The