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to the sworn abstract from the refinery records, and the sirup yield of each shall be computed as shown in the following equation:

Let x equal quantity of sirup derived from the dutiable raw sugar used;

a equal total quantity of sirup in the lot;

b equal total weight of sugar impurities in the dutiable raw sugar used;

c equal total weight of sugar impurities in the total quantity of raw sugar used both dutiable and free or domestic.

Then xa::b: c.

The quantity of sirup thus ascertained shall be attributed to the dutiable sugar and shall be entitled to the drawback of 3 cents per gallon, provided such dutiable sugar was entirely full-duty sugar. Where such dutiable raw sugar was entirely of Cuban origin, the drawback on the sirup apportioned to the dutiable sugar shall be 20 per cent less than 3 cents, or 2.4 cents per gallon. The remainder of the sirup shall be treated as the yield of the free or domestic sugars and shall not receive any drawback.

Where the dutiable sugar used was both full-duty and Cuban, the quantity of sirup attributable to all the dutiable raw sugars used, as ascertained by means of the equation given above, shall then be apportioned to the full-duty and Cuban raw sugars by the following equation:

Let x equal quantity of sirup derived from the full-duty raw sugar used;

d equal total quantity of sirup ascertained to have been derived from all the dutiable sugars used, both full-duty and Cuban;

e equal weight of sugar impurities in the full-duty raw sugars used;

fequal total weight of sugar impurities in both full-duty and Cuban raw sugars used. Then d::e: f.

The quantity of sirup thus ascertained shall be attributed to the full-duty sugar and shall receive the drawback of 3 cents per gallon. The remainder of the sirup shall be treated as the yield of the Cuban raw sugar and shall be entitled to a drawback of 2.4 cents per gallon.

If any soft-refined sugar is produced from the lot of raw sugars from which the sirup is manufactured, before making the apportionment above provided for, the total weight of the sugar impurities in such soft-refined sugar, as shown by the polariscope, shall be deducted from the total weight of the sugar impurities in the dutiable. raw sugars used in the manufacture of such lot.

12 Sugar, hard refined.--Refined sugars commercially known as loaf, cut loaf, cube, pressed, granulated, and crushed or powdered, testing by the polariscope 99.5° and over, shall be deemed to be hardrefined sugars for drawback purposes.

(13) Where only hard-refined sugar and sirup are produced and the raw sugars identified were full-duty sugars, the drawback payable on such hard-refined sugar shall be ascertained by deducting from 99 per cent of the total duty paid on all the dutiable raw sugars used, the amount of drawback payable on the sirup incident to the production of such hard-refined sugar. The amount thus ascertained shall

be distributed to the hard-refined sugar at the same rate per pound for the entire lot.

Where both Cuban and full-duty raw sugars are used, the quantity of hard refined produced from each shall be ascertained, and for this purpose the quantity of hard refined derived from the full-duty rawsugar will be deemed to bear the same ratio to the total quantity of hard refined produced from both the full-duty and Cuban raw sugars used that the weight of sucrose in such full-duty raw sugar bore to the total weight of sucrose in such full-duty and Cuban raw sugars. The drawback on the quantity of hard refined sugar thus estimated shall be ascertained by deducting from 99 per cent of the total duty paid on the full-duty raw sugars used the drawback payable at the rate of 3 cents per gallon on the sirup apportioned to such full-duty raw sugar. In like manner, the drawback on the hard-refined sugar apportioned to the Cuban raw sugar shall be ascertained by deducting from 99 per cent of the duty paid on the Cuban raw sugars used the drawback payable at the rate of 2.4 cents per gallon on the sirup attributed to such Cuban raw sugars.'

(14) If free or domestic raw sugar is used in conjunction with dutiable raw sugar, the quantity of hard-refined sugar derived from such free or domestic raw sugar will be deemed to bear the same ratio to the total quantity of hard-refined sugar included in the lot that the weight of the sucrose in such free or domestic raw sugar bore to the total weight of the sucrose in all the raw sugars used in the manufacture of the lot. The quantity thus ascertained shall be deducted from the total quantity of hard refined included in the lot.

(15) Sugar, soft refined.—All the refined sugars testing by the polariscope less than 99.5° shall, for drawback purposes, be deemed to be soft-refined sugars.

(16) Where only soft-refined sugar and sirup are produced and the raw sugars identified are full-duty sugars, the drawback payable on such soft-refined sugar shall be ascertained by deducting from 99 per cent of the total duty paid on all the dutiable raw sugars used the amount of drawback payable on the sirup incident to the production of such soft-refined sugar. The amount thus ascertained shall be distributed to the soft-refined sugar at the same rate per pound for the entire lot.

(17) If free or domestic, or Cuban raw sugars, or both, are used in conjunction with duty-paid raw sugars, the quantities of soft-refined sugar produced from each shall be ascertained in the same manner as provided in articles 13 and 14 of these regulations in connection with hard-refined sugar, and deducted from the total quantity of softrefined sugar included in the lot.

(18) Sugar, hard refined and soft, and sirup produced from one lot of raw sugar.-Where both hard-refined and soft-refined sugar

together with sirup are produced from the same lot of raw sugars after the amount of drawback payable on the sirup shall have been ascertained as hereinbefore provided, such amount shall be deducted from 99 per cent of the duty paid on the dutiable raw sugars identified and the remainder shall be the amount to be distributed to the refined sugars.

Inasmuch as the polariscopic tests of refined sugar is an indication of the relative value of that sugar, the drawback available for the refined sugars shall be distributed between the hard and soft sugars in proportion to their polariscopic tests.

(19) Where either refined sugar or sirup is produced from an admixture of dutiable and free or domestic raw sugars, drawback shall be paid only on that proportion of the exported quantity which has been ascertained, in accordance with articles 11, 13, 14, and 17 of these regulations, to have been produced from the dutiable raw sugars used.

(20) These regulations will supersede T. D. 20174 (except paragraph 11, relating to sirup produced from imported molasses), T. D. 22227, T. D. 28411, and T. D. 29092, and 30 days from the date hereof shall become effective as to all sugars and sirup manufactured on and after such date. Sugars and sirup manufactured prior to the time of taking effect of these regulations and exported at any time within 60 days after such date shall be entitled to drawback under the present existing regulations. Such sugars and sirup, however, exported after 60 days from the time when these regulations become effective shall receive drawback in accordance herewith.

FRANKLIN MACVEAGH, Secretary.

(T. D. 33063.)

Drawback on radiopticans.

Drawback on radiopticans manufactured by the H. C. White Co., of North Bennington, Vt., with the use of imported electrical plugs or adapters.

TREASURY DEPARTMENT, January 4, 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 radiopticans manufactured by the H. C. White Co., of North Bennington, Vt., with the use of imported electrical plugs or adapters.

The allowance shall not exceed one plug or adapter to each radioptican exported.

The sworn statement of the manufacturer, dated October 26, 1912, is transmitted herewith for filing in your office.

Respectfully,
(96674.)

COLLECTOR OF CUSTOMS, New York.

JAMES F. CURTIS,

Assistant Secretary.

(T. D. 33064.)

Dried flowers--Statice, etc.

Dried flowers, such as helichrysum and statice, not bleached or dyed, are dutiable at the rate of 25 per cent ad valorem under paragraph 263, tariff act of 1909.

TREASURY DEPARTMENT, January 4, 1913.

SIR: I have to acknowledge the receipt of your letter of the 10th ultimo transmitting a communication from the appraiser at your port inviting attention to a variance in practice in the classification of dried flowers such as helichrysum and statice.

It appears that it is the practice at your port to assess duty upon the merchandise under consideration as flowers, preserved, at the rate of 25 per cent ad valorem under paragraph 263 of the tariff act, while at another port similar merchandise is assessed with duty at the rate of 60 per cent ad valorem under paragraph 438 of the said act.

Following the decisions of the Board of United States General Appraisers, Abstract 25349 (T. D. 31524), wherein it was held that certain yellow immortelles not bleached or dyed were properly dutiable as flowers, preserved, at the rate of 25 per cent ad valorem under paragraph 263 of the tariff act, the department approves the practice at your port of assessing duty at the rate of 25 per cent ad valorem under the said paragraph upon dried helichrysum and statice not bleached or dyed.

I will state for your information in this connection that the department is of the opinion that any of the flowers above mentioned which have been bleached or dyed are properly dutiable at the rate of 60 per cent ad valorem under paragraph 438 of the tariff act. You will be governed accordingly.

Respectfully,
(83306.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 33065.)

Tow of flax.

JAMES F. CURTIS,
Assistant Secretary.

Merchandise similar to that the subject of the decision of the Board of United States General Appraisers of October 7, 1912, G. A. 7395 (T. D. 32857), should be assessed with duty at the rate of $20 per ton under paragraph 336, tariff act of 1909, as tow of flax, pending a judicial determination of the proper classification of such merchandise.

TREASURY DEPARTMENT, January 4, 1913. SIR: Referring to the decision of the Board of United States General Appraisers of October 7, 1912, G. A. 7395 (T. D. 32857), involving the classification of merchandise imported through your port which

was assessed with duty at the rate of $20 per ton as tow of flax, and was held by the board to be dutiable as flax straw at the rate of $5 per ton, I have to advise you that the department's failure to take an appeal from this decision was due to the unsatisfactory record and not because it acquiesced in the correctness of the said decision.

As the department is desirous of making a new case upon this issue, you are hereby directed, pending a judicial determination of this question, to ignore the board's decision above referred to and to assess duty upon merchandise of the character the subject of the said decision as tow of flax at the rate of $20 per ton under paragraph 336 of the tariff act.

Respectfully,
(83358.)

COLLECTOR OF CUSTOMS, New York.

JAMES F. CURTIS,
Assistant Secretary.

(T. D. 33066.)

Distribution of Decisions of the Comptroller of the Treasury.

Printed decisions of the Comptroller of the Treasury furnished gratuitously only to Government officials; to be obtained by others interested by purchase from the Superintendent of Documents, Government Printing Office.

TREASURY DEPARTMENT, January 6, 1913. SIR: From the date of this letter, you are directed to apply the principle of my order of March 10, 1911 (T. D. 31368), concerning the distribution of Treasury Decisions and Reappraisement Circulars, to Decisions of the Comptroller of the Treasury.

Respectfully,

FRANKLIN MACVEAGH, Secretary.

The CHIEF DIVISION OF PRINTING AND STATIONERY.

(T. D. 33067.)

Informer's claims to be prepared in duplicate.

TREASURY DEPARTMENT, January 7, 1913.

To collectors and other officers of the customs:

A new form of "Informer's claim for compensation" has been prepared, on which will be shown, in addition to the claim and the certificate of the collector, a report giving the details of the amount realized from the fine, accepted offer of compromise, or proceeds of sale upon which the claim is made. The claim will be made in duplicate, the original (Cat. No. 4623a) to be forwarded to the Secretary

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