CUSTOMS. (T. D. 33056.) Values of foreign coins. [Circular No. 1.] TREASURY DEPARTMENT, January 1, 1913. In pursuance of the provisions of section 25 of the act of August 27, 1894. I hereby proclaim the following estimate by the Director of the Mint of the values of foreign coins to be the values of such coins. in terms of the money of account of the United States, to be followed in estimating the value of all foreign merchandise exported to the United States during the quarter beginning January 1, 1913, expressed in any such metallic currencies. Entries of merchandise liquidated upon the values proclaimed herein will be subject to reliquidation upon the order of the Secretary of the Treasury whenever satisfactory evidence shall be produced to him showing that the values in United States currency of the foreign money specified in the invoices were at the date of certification at least 10 per cent more or less than the values herein proclaimed. FRANKLIN MACVEAGH, Secretary. Currency: Inconvertible paper, exchange rate 16 to 18 pesos $1. Currency: Bank notes, exchange rate Mar. 20, 1912 $0.415. Currency: Inconvertible pa- Currency: Convertible into values of currencies which are fluctuating in their relation to the legal standard. They are not to take The exchange rates shown under this heading are recent quotations and given as an indication of the the place of the consular certificate where it is available. 75044-VOL 24-13-1 (T. D. 33057.) Drawback on electric flatirons. Drawback on electric flatirons manufactured by the Chicago Flexible Shaft Co., of Chicago, Ill., with the use of imported hardwood General Electric plugs. TREASURY DEPARTMENT, January 2, 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 electric flatirons manufactured by the Chicago Flexible Shaft Co., of Chicago, Ill., with the use of imported hardwood General Electric plugs. The allowance shall not exceed one hardwood General Electric plug to each flatiron exported. The sworn statement of the manufacturer, dated December 18, 1912, is transmitted herewith for filing in your office. Mill buttings and deal ends dutiable as waste at the rate of 10 per cent ad valorem under paragraph 479, tariff act of 1909. TREASURY DEPARTMENT, January 3, 1913. SIR: I have to acknowledge the receipt of your letter of the 25th ultimo, in which you invite attention to the decision of the Board of United States General Appraisers of November 7, 1912, Abstract 30436 (T. D. 32926), involving the classification of pieces of sawed wood known as "mill buttings" and "deal ends," imported through your port. Duty was assessed upon the merchandise at the rate of $1.25 per 1,000 feet, board measure, under paragraph 201 of the tariff act, as lumber. The importers in their protest claimed that the merchandise was properly dutiable at the rate of 10 per cent ad valorem as waste under paragraph 479 of the said act. It appears from the testimony that the pieces were used in the making of boxes. The board, while expressing the opinion that this use does not justify any different conclusion from that reached in G. A. 6573 (T. D. 28070), holding similar merchandise to be free of duty as firewood under paragraph 712 of the tariff act, overruled the protest on the ground that there was no claim made in the protest under said paragraph 712. You report that merchandise of the character mentioned is purchased by importers at a certain price per 1,000 feet board measure, the quantity, however, being ascertained by weight on the basis of 2,800 pounds to the 1,000 feet, and that the wood is imported for the purpose of using the same in the making of boxes; that the waste in such remanufacture is about 40 per cent, and that while this waste is burned under the boilers of the remanufacturing plant, the wood is not imported for, nor in a strict sense used, as firewood, the price of the wood being from two to three times the price of firewood of similar quality. The board, in its decision of March 11, 1909, Abstract 20818 (T. D. 29629), sustained a protest claiming that certain mill buttings or deal ends were free of duty as pulp wood or firewood, under paragraph 699 of the tariff act of July 24, 1897. In that decision, however, the board found that the wood was imported for the purpose of using such of the deal ends or mill buttings as might be suitable in the manufacture of box shooks; that such use was experimental and exceptional, and that the waste resulting from such effort was shown to amount to about 70 per cent. Upon a review of the facts as presented by you and of the various decisions cited, the department is of the opinion that mill buttings and deal ends of the character described are not entitled to admission free of duty under paragraph 712 of the tariff act, but are properly dutiable at the rate of 10 per cent ad valorem as waste not specially provided for, under paragraph 479 of the tariff act of August 5, 1909. JAMES F. CURTIS, Assistant Secretary. Respectfully, COLLECTOR OF CUSTOMS, Marquette, Mich. (T. D. 33059.) Drawback on silk fabrics. Drawback on silk fabrics manufactured by the Stewart Silk Co., of New York, N. Y., with the use of imported spun silk or schappe, TREASURY DEPARTMENT, January 3, 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 silk fabrics known as quality 2308 and quality 2426, manufactured by the Stewart Silk Co., of New York, with the use of imported spun silk or schappe. In liquidation, the quantity of imported spun silk or schappe which may be taken as a basis for payment of drawback may equal that claimed in the drawback entry, provided it shall not exceed the quantity used as shown by the sworn statement of the manufacturer, dated November 26, 1912, which is transmitted herewith for filing in your office. |