or preparations containing cocaine or its derivatives on hand the 1st day of January of that year, the amount imported or received during the preceding 12 months, and the disposition made thereof." The above declaration may be filed by the importer at the time of entry of merchandise of the character in question; but if not so filed, it shall be required before the release of the goods. (95500-35362.) JAMES F. CURTIS, Assistant Secretary. (T. D. 33457.) Drawback on medicinal and toilet preparations. T. D. 33341 of April 14, 1913, amended to provide that the allowance for domestic tax-paid alcohol shall not exceed the quantity used, as shown by the sworn schedule of the manufacturer, dated April 24, 1913. TREASURY DEPARTMENT, May 23, 1913. SIR: The department's regulations of April 14, 1913 (T. D. 33341). providing for the payment of drawback on medicinal and toilet preparations manufactured by Parke, Davis & Co., of Detroit, Mich., with the use of domestic tax-paid alcohol, imported barium pyroxide, and opium, are hereby amended to provide that the allowance for domestic tax-paid alcohol shall not exceed the quantity used in the manufacture of the exported medicinal or toilet preparations, as shown by the sworn schedule of the manufacturer, dated April 24, 1913. The sworn schedule of the manufacturer of April 24, 1913, is transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, Detroit, Mich. (T. D. 33458.) JAMES F. CURTIS, Assistant Secretary. Drawback on dry-cell batteries. T. D. 33255 of March 10, 1913, amended to provide that the allowance shall not exceed the quantity of imported sal ammoniac used, as shown by the sworn schedule of the manufacturer, dated February 15, 1913. TREASURY DEPARTMENT, May 23, 1913. SIR: The department's regulations of March 10, 1913 (T. D. 33255), providing for the payment of drawback on dry-cell batteries manufactured by the Manhattan Electrical Supply Co., of Jersey City, N. J., with the use of imported sal ammoniac, are hereby amended to provide that the allowance shall not exceed the quantity of imported sal ammoniac used in the manufacture of the exported batteries, as shown by the sworn schedule of the manufacturer, dated February 15, 1913. Respectfully, JAMES F. CURTIS, (97913.) Assistant Secretary. COLLECTOR OF CUSTOMS, New York. (T. D. 33459.) Customs notary-Designation revoked. TREASURY DEPARTMENT, May 24, 1913. To officers of the customs and others concerned: You are hereby notified that the designation of Wm. C. Gray, 618 Frick Building, Pittsburgh, Pa., as a customs notary has been revoked. (84600.) JAMES F. CURTIS, Assistant Secretary. (T. D. 33460.) Drawback on paper-lined waterproof burlap and bags. Drawback on paper-lined waterproof burlap and bags manufactured by the ClevelandAkron Bag Co., of Cleveland, Ohio, with the use of paper, asphaltum, and imported burlap. TREASURY DEPARTMENT, May 26, 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 paper-lined waterproof bags and paperlined waterproof burlap manufactured by the Cleveland-Akron Bag Co., of Cleveland, Ohio, with the use of paper, asphaltum, and imported burlap. A manufacturing record shall be kept, which will show, in addition to the usual data, the number of square yards of imported burlap used in the manufacture of each piece of waterproof burlap for exportation with benefit of drawback, the number of square yards of burlap appearing in the finished article, the shrinkage, if any, and where the waterproof cloth is further manufactured into bags the record shall show the number of square yards of waterproof burlap used, the number and size of the bags produced, the number of square yards appearing in the finished bags, the quantity of waste, the value of the waste, and the value of the imported burlap used. An abstract from such manufacturing record shall be filed with each drawback entry. The allowance shall not exceed the quantity of imported burlap used in the manufacture of the exported waterproof burlap and bags, as shown by the abstract from the manufacturing record, the amount to be reduced according to the number of yards of imported material which will be replaced by the value of the waste. The sworn statement of the manufacturer, dated May 16, 1913, is transmitted herewith for filing in your office. Respectfully, (98133.) COLLECTOR OF CUSTOMS, New York. JAMES F. CURTIS, (T. D. 33461.) In transit-Mexico. The provisions of articles 445 to 447 of the Customs Regulations of 1908 extended to shipments en route from point to point in Mexico through the United States. The provisions of articles 433 to 444, inclusive, as amended by T. D. 32402 of April 16, 1912, extended to shipments en route from point to point in the United States through the Republic of Mexico. TREASURY DEPARTMENT, May 24, 1913. SIR: Referring to the shipment of merchandise from point to point in Mexico through the United States, the matter being the subject of your letter of March 22, 1913, I have to state that merchandise which arrives at a frontier port of the United States en route from one point in Mexico to another may be forwarded through the United States under a manifest similar to that prescribed in article 445 et seq. of the Customs Regulations of 1908. The provisions of articles 445, 446, and 447 of the Customs Regulations of 1908 are hereby extended to the shipment in transit through the United States of merchandise en route from point to point in Mexico. The provisions of articles 433, 434, 435, 436, 437, 438, 439, 440, 441, 442, 443, and 444, as amended by T. D. 32402 of April 16, 1912, providing for the forwarding of merchandise between ports of the United States through Canada, are hereby extended to shipments in transit through the Republic of Mexico en route from point to point in the United States. Respectfully, COLLECTOR OF CUSTOMS, El Paso, Tex. JAMES F. CURTIS, (T. D. 33462-G. A. 7463.) Lever laces ornamented with beads. Silk laces made on the Lever or Gothrough machine and having beads sewed or appliquéd on one side are properly dutiable at the rate of 70 per cent ad valorem under the provision in paragraph 350, tariff act of 1909, for "laces * made on the Lever or Gothrough machine," rather than at 60 per cent ad valorem under the provision in paragraph 402 of said act for "silk goods ornamented with beads or spangles." United States General Appraisers, New York, May 21, 1913. In the matter of protests 622428, etc., of Thos. Meadows & Co. 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: The merchandise in question consists of silk lace made on the Lever or Gothrough machine, upon one side of which beads have been sewed or appliquéd. It was assessed for duty at the rate of 70 per cent ad valorem under the provision in paragraph 350, tariff act of 1909, for "laces made on the Lever or Gothrough machine." The importers contend that it is * properly dutiable at the rate of 60 per cent ad valorem under the provision in paragraph 402 of said act for "silk goods ornamented with beads or spangles." In their brief counsel for the importers argue that notwithstanding the fact that the lace to which the beads are attached is a Lever lace, yet because of the presence of the beads the article has been taken out of the provision for Lever laces, and the foundation fabric being silk, which has been beaded, it is specifically provided for in paragraph 402. It is unnecessary for us in this case to determine the scope of the provision in paragraph 402 for "silk goods ornamented with beads or spangles," for we are satisfied that the merchandise here in question is, for the reasons hereinafter stated, excluded from that provision. The merchandise, as shown by the samples before us, is a lace ornamented with beads. The addition of the beads has not changed the character of the lace. It is still a form of lace, and as it is composed of silk and was made on the Lever or Gothrough machine, it is specially provided for in paragraph 350, under which it was assessed. Whatever may be the scope of the provision in paragraph 402 for "silk goods ornamented with beads or spangles," we think the provision for "laces * * * * silk, composed of made on the Lever or Gothrough machine," is a more specific enumeration for the merchandise in this case; but if the two provisions be regarded as equally specific and alike applicable to the merchandise, the rate specified in paragraph 350 would prevail, as counsel for the Government very properly states, inasmuch as paragraph 481 provides that * * * * If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. If, however, we assume that the addition of the beads has converted the merchandise into a new article different from a lace made on the Lever or Gothrough machine, as importers' counsel contend, it would, in the absence of any evidence, as in this case, to show that the lace is not the component material of chief value, still be dutiable under paragraph 350 by virtue of the proviso in said paragraph, which reads as follows: Provided, That no wearing apparel, handkerchiefs, or articles of any description, composed wholly or in chief value of any of the foregoing, shall pay a less rate of duty than that imposed upon the articles or the materials of which the same are composed. Furthermore, by reason of the application of the beads the article has become an appliquéd article, and if it be considered that the presence of the beads is sufficient to remove it from classification directly under paragraph 350, we think it must still pay the rate of duty provided therein for "laces * * * made on the Lever or Gothrough machine" by virtue of the second proviso to paragraph 402, which reads as follows: Provided further, That tamboured, embroidered, or appliquéed articles or fabrics shall pay no less rate of duty than that imposed upon the material if not so tamboured, embroidered, or appliquéed. The lace here in question is an article or fabric which, without the beads, would pay the rate of 70 per cent ad valorem, and with the beads appliquéd thereon it is not to pay a less rate of duty. No evidence was introduced as to the component material of chief value, but counsel for the importers in their brief refer to the beads as the "chief feature of the article." This is far from saying that the beads are of greater value than any other single component; but, if such were the case, we still think the merchandise would be properly dutiable at the rate of 70 per cent ad valorem in view of the proviso to paragraph 421, which reads as follows: Provided, That no article composed wholly or in chief value of beads or spangles made of glass, paste, gelatin, metal, or other material shall pay duty at a less rate than is imposed in any paragraph of this section upon such articles without such beads or spangles. Therefore, in any view of the case, the merchandise would appear to be dutiable as assessed. The protests are accordingly overruled and the decision of the collector in each case is affirmed. (T. D. 33463-G. A. 7464.) 1. SUBSTITUTE For Coffee. Coffee, decaffeinized. To be dutiable under paragraph 294, tariff act of 1909, a commodity must be either dandelion root, acorns prepared, or articles used as coffee or as a substitute for coffee. Coffee in whatever form can not come within the purview of this paragraph, as the same is specifically provided for. 2. FOOD AND DRUGS ACT. The underlying purpose of the food and drugs act is to prevent the sale of impure and adulterated foods, drugs, etc., while the customs tariff laws are neither preventive nor remedial, but are revenue statutes providing for customs duties and protecting American industries. The rule of construction as applied to these two statutes is entirely different. In construing customs laws all doubt should be resolved in favor of the importer.-The United Cigar Stores Co. case, G. A. 7026 (T. D. 30643), and cases there cited; United States v. United Cigar Stores Co. (1 Ct. Cust. Appls., 450; T. D. 31505.) 3. COFFEE. Coffee from which 80 per cent of the caffein has by some process been extracted, and which has undergone no other change either in form, shape, structure, or character, is nevertheless coffee, and free of duty under the express provisions of paragraph 541. United States General Appraisers, New York, May 21, 1913. In the matter of protest 662615 of Merck & Co. against the assessment of duty by the collector of customs at the port of New York. Before Board 3 (WAITE, SOMERVILLE, and HAY, General Appraisers). HAY, General Appraiser: The merchandise which forms the subject of this protest is described upon the invoice as coffee freed from |