Cod-liver oil (see, also, Refined cod oil): Drawback on Scott's emulsion of cod-liver oil. T. D. 14677 revoked. T. D. 19300. Cod-liver oil, manufactured by Henry K. Wampole & Co., of Philadelphia, Pa., in part from imported alcohol and refined glycerin. T. D. 24044. Cod-liver oil, manufactured by the Custer Chemical Company, of New York City, in part from imported cod-liver oil and refined glycerin. T. D. 28762. Cod-liver, Scott's emulsion of. (See Scott's emulsion of codliver oil.) Cod oil, Newfoundland. (See Newfoundland cod oil.) Cod oil, refined: T. D. 22441, extended to cover refined cod oil, manufactured from imported crude cod oil, and manufactures of cod oil, manufactured from refined, imported cod oil and domestic fish oil by George H. Leonard & Co., of Boston, Mass. T. D. 26296. Coffee mills. (See Choppers, etc.) Coffin hardware. (See Casket and coffin hardware.) Coke, manufactured from imported slack coal by the New England Gas and Coke Company, of Boston, Mass. T. D. 22332. Collar cases, leather. (See Leather bags, belts, etc.) Collectors to refuse entries for drawback covering articles fit for ships' stores, if investigation shows they are not intended for exportation, but for consumption on shipboard. T. D. 19434. Cologne. (See Forest flower cologne.) Cologne water. (See Toilet waters, etc.) Colors, dry. (See Dry colors.) Combs, manufactured by the Manitowoc Aluminum Novelty Company, of Manitowoc, Wis., wholly with the use of imported gallilith. T. D. 29082. Comminuted or glue powder, manufactured by the Milligan & Higgins Glue Company, of New York, N.Y., wholly from imported glue in sheets. T. D. 24789. Composition metal, manufactured by the Burnham Smelting and Refining Company, of Bridgeport, Conn., in part from imported old and scrap copper; allow under T. D. 13280. Compound, lard. (See Lard compound.) Concentrated alum. (See Alum, etc.) Concentrated ginger-ale extract, manufactured by Wood & Selick, of New York, N.Y., with the use of imported alcohol. T. D. 23880. Condensed milk, manufactured in part from imported refined sugar, or sugar refined from imported raw sugar; base allow ance on quantity of such materials used, provided that no domestic sugar has been used in the manufacture of the article. The entry under which the merchandise is to be inspected and laden must show the number and description of the cans contained in each shipping package, and the manufacturer's declaration on the drawback entry must show the weight of the condensed milk in each variety of can, and the kind and quantity or percentage of sugar used in the manufacture of the exported article, which declarations shall be verified by official weight and analysis of samples taken as ordered by the collector. Where sugar refined from imported raw sugar is used, draw (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.) back shall be allowed as on the refined sugar if exported separately. Condensed milk, manufactured by Libby, McNeill & Libby, of Chicago, Ill., in part with the use of imported sugar. T. D. 28903. Condensed milk, manufactured by Libby, McNeill & Libby, Chicago, and Morrison, Ill. T. D. 29780. Condensers for steam boilers, manufactured by the Wheeler Condenser and Engineering Company, of New York City, in part from imported brass tubing. T. D. 25670. Condensers for steam boilers, manufactured by the C. H. Wheeler Manufacturing Company (Incorporated), of Philadelphia, Pa., from imported brass tubing. T. D. 25670, extended. T. D. 28116. Condiments. (See Foods and condiments.) Confectionery-Candied and glacé lemon and orange peel: T. D. 25287, extended as far as applicable to candied and glacé lemon and orange peel, manufactured with the use of imported cane sugar. T. D. 28340. Confectionery (caramels), manufactured by the Lancaster Caramel Co., of Lancaster, Pa. T. D. 17787. Confectionery, caramels and other confectionery, tured from imported raw sugar. T. D. 19314. manufac Confectionery, fig confections and sweet orange slices, manufactured by the New England Confectionery Company, of Boston, Mass., in the manufacture of which sugar refined from imported raw sugar and imported figs are used. T. D. 27432. Confectionery, chocolate chips, manufactured by the Trowbridge Chocolate Chip Company, of Boston, Mass., in part from granulated sugar refined from imported raw sugar. T. D. 25819. Confectionery, manufactured by Fobes, Hayward & Co., of Boston, Mass. T. D. 17465. Confectionery, manufactured wholly or in part from imported materials. T. D. 20403. Confectionery, manufactured by Robert F. Mackenzie Company, Cleveland, Ohio. T. D. 29796. Confectionery, manufactured wholly or in part from imported refined sugar, or sugar refined from imported raw sugar; base allowance on quantity of such material used, provided that no domestic sugar has been used in the manufacture of the article. The entry under which the merchandise is to be inspected and laden must show separately the kinds and quantities of the varieties of confectionery contained in each shipping package; and the manufacturer's declaration on the drawback entry must show the kind and quantity or percentage of refined sugar used in each variety of confectionery exported. Declarations of manufacturers and exporters shall be verified by official analysis of samples taken as ordered by the collector, and by weights ascertained by a United States weigher. Before liquidation of entries for drawback on confectionery, a sworn statement of the manufacturer, showing formula and processes of manufacture of each kind on which drawback is claimed, must be filed with the collector, and verified by official inspection of methods of manufacture and official analysis of samples. The manufacturer's declaration on the drawback entry must show that the articles covered thereby were made as set forth in such statement. (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.) Where the exported confectionery was made from sugar refined from imported raw sugar, drawback shall be allowed as on the refined sugar used, if exported as sugar. Containers, disallowance of drawback on burlap bags made from imported burlaps used as containers of exported bacon. T. D. 22070. Containers, metal or glass, manufactured by Colgate & Co. of Jersey City, N. J., with the use of improved metal caps. T. D. 29293. Containers, paper, for straw sippers. (See Paper containers.) Continental rubber tires. (See Rubber tires.) Continuous rail joints, manufactured by the Albany Iron Works, Troy, N.Y. T. D. 23809. Connecting rods, manufactured by the Abner Doble Company, of San Francisco, Cal., wholly from imported iron bars; allow under T. D. 15944. Copy books. (See Press copying books.) Copy books, manufactured by S. E. & M. Vernon, of New York, N.Y. T. D. 23106. Copper boiler tubes. (See Locomotive and steam boilers.) Copper plates, perforated. (See Perforated copper plates.) Copper, sulphate of. (See Sulphate of copper.) Cords, telephone or switchboard. (See Telephone or switchboard cords.) Core centers. (See Spark plugs and core centers.) Cork-pressing machinery, manufactured by Friedenwald Brothers, of Baltimore, Md., with the use of imported cutting and forming dies, and punches, and punch holders. T. D. 27994. Cork tips. (See Cigarette papers, etc.) Corks: Drawback not allowed on imported corks used in bottling exported beer, after having been advanced in value by processes applied in the United States. T. D. 20404. Corks, bottled beer: Imported corks were subjected to an elaborate process, consisting of sorting, branding, cleansing, steaming, drying, and chemical bathing and coating, this being done to fit them for use in the export of beer. Held that they are not "articles manufactured" from imported materials so as to be subject to drawback under section 30, tariff act of 1897, "Manufacture" implies change; but not every change is manufacture, though the result of treatment, labor, and manipulation. Something more is necessary. There must be a transformation; a new and different article must emerge, having a distinctive name, character, and use. And a cork which has been put through elaborate cleansing, antiseptic, and other improving processes, but which still remains a cork, is not "manufactured" within the meaning of section 30, tariff act of 1897. Under section 30, tariff act of 1897, permitting drawback "on the exportation of * ** articles manufactured [from] * * * imported materials," Held as to an exportation of bottled beer, in which the beer and the corks were made from imported materials, that beer alone, excluding the corks, is the "article" exported within the meaning of the law. Anheuser-Busch Brewing Association United States. United States Supreme Court; January 6, 1908; No. 60. Appeal by importers from United States Court of Claims. Decision reported in 41 Court V. (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost or such services.) of Claims Reports, 389. Decision in favor of the Government. T. D. 28778. Corn products, glucose, starch, dextrine, grape sugar, gluten feed, corn oil, oil cake, and other products, manufactured by the Corn Products Refining Company, of New York, wholly with the use of imported corn, as imported corn in combination with domestic corn. T. D. 29190. Corn shellers. (See Hydraulic rams, hydrants, etc.) Cornets, manufactured in part from imported valves; base allowance on number and kind of such valves used, which must be described in the manufacturer's declaration on the drawback entry as they were described on the invoice under which they were imported. Before lading for exportation the valves appearing in the cornets must be identified with the imported valves described in the manufacturer's declaration by expert official inspection. Corrugated and galvanized iron roofing. (See Iron roofing.) Corrugated and painted iron roofing. (See Iron roofing.) Corsets, manufactured by Roth & Goldsmith, of South Norwalk, Conn., in part from imported materials; allow under T. D. 11742. Corsets, manufactured by Weingarten Brothers, of New York, N.Y., in part from imported piece goods and laces. T. D. 23405. Corsets: Extension of T. D. 23405 to corsets manufactured by Kops Brothers, of New York, N. Y., partly from imported cotton cloth and laces. T. D. 24409. Corsets, manufactured by Strouse, Adler & Co., of New Haven, Conn., from imported cotton cloth, laces, ribbons, and steel. T. D. 23405, extended. T. D. 25816. Corsets: Department's regulations, T. D. 23405, extended to cover corsets manufactured by the Royal Worcester Corset Company, of Worcester, Mass., from imported piece goods and laces. T. D. 25926. Corsets, manufactured by the Warner Brothers Company, of Bridgeport, Conn., in part from imported piece goods and laces. T. D. 24794. Corsets, manufactured by the Warner Brothers Company, of Bridgeport, Conn., in part from imported materials. T. D. 24794, amended. T. D. 29379. Corsets, manufactured by Royal Worcester Corset Company, Worcester, Mass. T. D. 29720. Corundum wheels, manufactured by the Star Corundum Wheel Company, of Detroit, Mich., with the use in part of imported corundum. T. D. 26742, extended. T. D. 28619. Corundum wheels, manufactured by the Vitrified Wheel Company, of Westfield, Mass., with the use in part of imported corundum. T. D. 26742, extended. T. D. 28939. Corundum wheels, manufactured by the Massasoit Abrasive Products Company, of Chester, Mass., with the use of imported corundum. T. D. 26742, extended. T. D. 29397. Corundum wheels and other articles, manufactured by the Cortland Corundum Wheel Company, of Cortland, N.Y., with the use of imported corundum. T. D. 26742. Corundum wheels and stones, manufactured by the American Emery Wheel Works, of Providence, R. I., in part from imported corundum grains and powder. T. D. 26552. Corundum and emery wheels, manufactured by the Abrasive (Note.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost or such services.) Material Company, of Philadelphia, Pa., with the use of imported corundum. T. D. 26742, extended. T. D. 29233. Cotton cloths, bleached, printed, and dyed by Garner & Co., of New York City, with the use of imported colors, chemicals, and bleaching powders. T. D. 28621. Cotton cloths, manufactured by Passaic Print Works, Passaic, N. J. T. D. 29844. Cotton cloth, printed. (See Printed cotton cloth.) Cotton-gin saws, manufactured by J. F. Turner's Sons, of Ossining, N.Y., from imported steel plates; allow under letter January 3, 1891, to collector, New York; and on such saws manufactured by the Eagle Cotton Gin Company, of Bridgewater, Mass., from imported steel plates, allow under T. D. 12402. · Cotton-gin saws, manufactured by Continental Gin Company, Prattville, Ala. T. D. 23580. Cotton-gin saws, manufactured by the Brown Cotton Gin Company, of New London, Conn., with the use of imported sheet steel. T. D. 23580, extended. T. D. 28905. Cotton-gin saws, manufactured by Carver Cotton Gin Company, East Bridgewater, Mass. T. D. 29842. Cotton, mercerized, dyed, manufactured for and on account of C. E. Hertlein, of New York, with the use of raw, mercerized cotton. T. D. 26684, extended. T. D. 29113. Cotton piece goods, manufactured by Everett, Heaney & Co., New York, N.Y. T. D. 23623. Cotton yarns, dyed. (See Mercerized or mercerized and dyed cotton yarns.) Coupling buffers. (See Locomotives.) Court-plaster, isinglass plasters and oiled silk, manufactured by Seabury & Johnson, of New York, N.Y., with the use of imported silk in the piece. T. D. 24126. Court-plaster: Department's regulations, T. D. 24126, allowing drawback on the exportation of court-plaster, manufactured by Seabury & Johnson, of New York City, wholly from imported silk, in the piece, extended to cover court-plaster, manufactured by said company with the use of imported cotton cloth. 28302. Coverings, burlap. (See Burlap coverings.) Crackers. (See Biscuit.) T. D. Cranes, electric traveling. (See Electric traveling cranes.) Crank pins. (See Locomotives.) Cream of tartar, or of tartaric acid, manufactured wholly from imported argols or crude tartar, or wine lees, crude. T. D. 18776. Cream separators, manufactured by the United States Butter Extractor Company, of Newark, N. J., in part of imported interior devices and in part of domestic materials. T. D. 22628. Creosoted lumber, manufactured by the Carolina Oil and Creosote Company, in part from imported dead oil of coal tar; allow under T. D. 13283. Crop ends: Drawback not allowed on crop ends cut off in the process of manufacturing steel rails, as such crop ends are not manufactured articles within the contemplation of section 30, act of 1897. T. D. 22213. (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost or such services.) |