abstract of the manufacturing records shall be filed with the drawback entry.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the imported fabrics used in the manufacture of the exported neckwear, as shown by the abstract of the manufacturing records.

Rate effective on and after August 22, 1927.

Sworn statements forwarded to the collector of customs at New York, N. Y., on April 12, 1928. (105837-30.) (Signed) E. W. CAMP, Commissioner of Customs.

(Q) Netting, fish.-Manufactured by The Fish Net & Twine Co., Jersey City, N. J., with the use of imported flax twine.

Records shall be kept in the manner described in the sworn statement of the manufacturer, dated February 14, 1928, showing, as to each lot of fish netting manufactured for exportation with benefit of drawback, the quantity, identity, size, and value of the imported flax twine appearing therein. A sworn abstract of the manufacturing records shall be filed with the drawback entry.

The drawback allowance shall nor exceed the duty paid, less 1 per cent thereof, on the imported flax twine appearing in the exported fish netting, as shown by the abstract of the manufacturing records. Rate effective on and after May 16, 1927.

T. D. 36057 of January 11, 1916, providing for the allowance of drawback on fish netting manufactured by The Fish Net & Twine Co., of East Haddam, Conn., revoked, the said company having ceased to exist on March 8, 1921.

Sworn statement forwarded to the collector of customs at New York, N. Y., on April 16, 1928. (58012.) (Signed) E. W. CAMP, Commissioner of Customs.

(R) Oil, peanut, refined, bleached, deodorized, hydrogenated, etc.Manufactured by the Vegetable Oil Corporation at its factory at Berkeley, Calif., with the use of imported raw peanut oil, refined peanut oil produced under drawback regulations from imported peanut oil, peanut oil produced under drawback regulations from imported peanuts, and combinations thereof.

Records shall be kept in the manner described in the sworn statement of the manufacturer, dated January 6, 1928, showing, as to each lot of products manufactured for exportation with benefit of drawback, the batch number and date of manufacture, the quantity and identity of each kind of imported and/or intermediate product manufactured under drawback regulations used, the quantity of other ingredients added, if any, the quantity of each kind of finished or intermediate product obtained, the relative values of the principal and by-products, when the latter are present, the quantity and value of the waste resulting, if any, and the marks and numbers

of the containers in which the products are stored or packed for exportation. A sworn abstract of the manufacturing records, together with certificates of manufacture covering such intermediate products as may have been used, shall be filed with the drawback entry.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of imported materials used in the manufacture of the exported products, as shown by the abstract of. the manufacturing records, and/or the drawback accruing to the quantity of intermediate products used, as shown by such abstract and the certificate of manufacture covering the said intermediate products. In all cases the quantity of imported material and/or intermediate products used shall be reduced by the amount thereof which the value of the waste, if any, will replace and when byproducts are obtained drawback shall be distributed to the principal and by-products in accordance with their relative values at the time of separation.

Rate effective on and after May 12, 1927.

(103356-1.)

(Signed) FRANK

Sworn statement forwarded to the collector of customs at San Francisco, Calif., on April 4, 1928. (103356–1.) Dow, Acting Commissioner of Customs.

(S) Peas, canned.-T. D. 41192-F of November 23, 1925, providing for the allowance of drawback on canned peas produced by the Mount Vernon Canning Co., Mount Vernon, Wash., with the use of imported refined sugar or refined sugar produced wholly or in part from imported raw sugar, revoked, the firm named having ceased to operate.

Collector of customs at Seattle, Wash., advised on March 29, 1928. (103746-83.) (Signed) E. W. CAMP, Commissioner of Customs.

(T) Piece goods.-Manufactured by the Butler Mill, New Bedford, Mass., with the use of artificial silk (rayon) yarn in condition as imported or after having been processed by firms having on file sufficient sworn statements under the provisions of T. D. 35875 of November 12, 1915, as extended.

Records shall be kept in the manner described in the sworn statement of the manufacturer, dated March 13, 1928. The records shall show the quantity and identity of all imported artificial silk yarn of a given denier used in weaving during the period in which piece goods containing imported yarn of the same denier are manufactured for exportation with benefit of drawback. The records shall also show as to each lot of piece goods manufactured for exportation with benefit of drawback the lot number and inclusive dates of manufacture, the identity (with reference to the before-mentioned period) and denier of the imported artificial silk yarn used, the quantity and description of the finished piece goods obtained, and the quantity of

the said imported yarn appearing therein. A sworn abstract of the manufacturing records, together with certificates of manufacture covering such processed yarn as may have been used, shall be filed with the drawback entry.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the imported artificial silk yarn appearing in the exported piece goods, as shown by the abstract of the manufacturing records, or, in the case of processed yarn, the drawback accruing to such quantity, as shown by the said abstract and the certificates of manufacture. Identification shall be made against the said lots of imported yarn of a given denier used during a period, in consecutive order from lowest to highest according to the dutiable value thereof or the drawback accruing thereto, whichever may be the lower. Rate effective on and after June 20, 1927.

Sworn statement forwarded to the collector of customs at New York, N. Y., on March 21, 1928. (103016-51.) (Signed) FRANK Dow, Acting Commissioner of Customs.

(U) Pork and beans, canned.-Manufactured by H. F. Hemingway & Co., Baltimore, Md., with the use of imported beans.

Records shall be kept in the manner described in the sworn statement of the manufacturer, dated March 3, 1928, showing, as to each lot of pork and beans canned for exportation with benefit of drawback, the lot number and date of manufacture, the quantity and identity of the imported beans used, and the quantity of each brand and size of finished product obtained. A sworn abstract of the manufacturing records shall be filed with the drawback entry.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the imported beans used in the manufacture of the exported product, as shown by the abstract of the manufacturing records.

Rate effective on and after February 12, 1928.

Sworn statement forwarded to the collector of customs at Baltimore, Md., on March 27, 1928. (106145-2.) (Signed) E. W. CAMP, Commissioner of Customs.

(V) Quicksilver for flow meters.-Produced by the Foxboro Co., Foxboro, Mass., from imported quicksilver.

Records shall be kept in the manner described in the sworn statement of the producer, dated March 23, 1928, showing, as to each lot of quicksilver for flow meters produced for exportation with benefit of drawback, the lot number and date of production, the net quantity and identity of the finished product obtained, and the marks and numbers of the containers in which packed for exportation. A sworn abstract of the foregoing records shall be filed with the drawback entry.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof on the imported quicksilver appearing in the exported product, as shown by the abstract of the records provided for above.

Rate effective on and after July 5, 1927.

Sworn statement forwarded to the collector of customs at New York, N. Y., on April 5, 1928. (113229.) (Signed) E. W. CAMP, Commissioner of Customs.

(W) Suit cases, etc.-T. D. 41287-P of December 22, 1925, providing for the allowance of drawback on suit cases, sample cases, and other articles manufactured by the Fibre Case & Novelty Co., New York, N. Y., with the use of imported pulp board, extended to cover such manufactures by the Fibre Case & Novelty Corporation, successors to the before-mentioned company.

Extension effective on and after July 1, 1927, the date of succession. Sworn statement of the Fibre Case & Novelty Corporation, dated March 14, 1928, forwarded to the collector of customs at New York, N. Y., on March 27, 1928. (111980-1.) (Signed) E. W. CAMP, Commissioner of Customs.

(X) Zinc plates.-Manufactured by the Rolled Plate Metal Co., at its factory at Brooklyn, N. Y., with the use of zinc sheets manufactured by the Atlantic Zinc Works (Inc.), at its factory at Brooklyn, N. Y., with the use of imported zinc slabs.

Records covering the manufacture of the zinc sheets shall be kept in the manner described in the sworn statement of the Atlantic Zinc Works (Inc.), dated February 23, 1928. At the end of each period of not to exceed three months during which zinc sheets are manufactured for exportation with benefit of drawback, there shall be filed for each class of such sheets manufactured during the said period a sworn abstract of the manufacturing records, showing the quantity and identity of the imported zinc slabs used, the quantity and identity of the recoverable scrap from preceding periods remelted, the quantity of other ingredients used, if any, the quantity of zinc sheets produced, the quantity and value of the waste resulting, and the quantity and identity of the recoverable scrap on hand at the end of the period.

Records covering the manufacture of the zinc plates shall be kept in the manner described in the sworn statement of the Rolled Plate Metal Co., dated February 23, 1928, showing, as to each lot of such plates manufactured for exportation with benefit of drawback, the quantity and identity (certificate of manufacture number) of the zinc sheets used, and the quantity and description of the finished product obtained. A sworn abstract of the manufacturing records and certificates of manufacture shall be filed with the drawback entry.

In the case of zinc sheets the basis for liquidation shall be the quantity of imported zinc slabs used in their manufacture, reduced by the quantity thereof represented by the recoverable scrap remaining on hand at the end of the period and the quantity which the value of the waste will replace, as shown by the abstract of the manufacturing records, the allowance not to exceed the duty paid, less 1 per cent thereof, on the quantity thus determined. In the case of exported zinc plates, the allowance shall not exceed the drawback accruing to the quantity of zinc sheets used in their manufacture, as shown by the abstract of the manufacturing records and the certificate of manufacture.

Rate effective on and after November 10, 1927.

Sworn statements forwarded to the collector of customs at New York, N. Y., on March 30, 1928. (67877.) (Signed) E. W. CAMP, Commissioner of Customs.

(T. D. 42709)

Cotton batting

FUJII SHOTEN v. UNITED STATES

MANUFACTURE OF COTTON-COTTON-REHEARING.

Upon new and additional testimony introduced by the Government at a rehearing, showing that the imported merchandise has not only been advanced from the condition of raw cotton by having been run through a breaker, but has also gone through a picker machine and then carded or garnetted, after which it was run through machinery which laid one film or web of cotton fibers over another to produce a certain thickness, and then run through pressing rolls, in which condition it is known in the trade as cotton batting or cotton felt, used in stuffing mattresses, automobile cushions, upholstery, quilts, and comfortables, Held to be a completely manufactured article of commerce dutiable under paragraph 921 of the tariff act of 1922, as a manufacture of cotton not specially provided for, as assessed, and not free of duty under paragraph 1560, as cotton. This is a reversal of the original decision of this court published as G. A. 9007 (T. D. 40929).

United States Customs Court, Second Division

Protest 986507 against the decision of the collector of customs at the port of Honolulu

[Affirmed.]

(Decided April 17, 1928)

Frank L. Lawrence (Martin T. Baldwin of counsel) for the plaintiff. Charles D. Lawrence, Assistant Attorney General (John Kavanagh, special attorney), for the United States.

Before FISCHER, WELLER, and TILSON, Justices

WELLER, Justice: This case is before us for the second time upon a rehearing, having been decided favorably to the importer in our 94581-287-VOL 53-26