ated at

the

of declare that the ar (or sirup) described in the within cercate of delivery was manufactured by said apany at its refinery at

and part of the sugar (or sirup) covered by tract No. filled at the port of ------- and was delivered to

-----, 19----, and that no other certate of delivery has been issued covering above merchandise; that the refinery and er records of the company verifying the tements contained in said abstract are and at all times hereafter will be open to pection by officers of the customs. I fur

declare that the above-designated imted sugar (upon which the duties have n paid) was received by said company on ------ and was used in the manufacof sugar and sirup on..

Dated-----

(19) The drawback entry shall be in the following form:

Drawback Entry for Sugars and Sirups

UNITED STATES CUSTOMS SERVICE,

Port of ----------, 19----.

Entry for drawback on sugars and sirups exported under notices of exportation, filled by said notices and the merchandise covered thereby being particularly set forth below, together with the designation of imported raw sugar containing sucrose of the quantity used in the manufacture of such merchandise, based on the relative value of the refined sugars and sirups manufactured during the period covered by abstract No. (customs No. ----) on file with the collector of customs at the port of Drawback claimed under § 22.6 (f) of the customs regulations.

of

located at declare that the gar (or sirup) described in this entry, was anufactured by said company at its refinery and is part of e sugar (or sirup) covered by abstract No. ----, filed at the port of at the refinery and other records of the mpany verifying the statements contained said abstract are now and at all times reafter will be open to inspection by offrs of the customs. I further declare that e above-designated imported sugar (upon hich the duties have been paid) was reived by said company on ---.

ad was used in the manufacture of sugar d sirup during the period covered by abract No. --------, customs No.

a file with the collector of customs at

office.

(20) The declaration of exportation equired on customs Form 7575 shall be ade a part of the drawback entry. (21) When an extract from an abract from refinery records is required

Date of receipt by refiner of above sugar
Date of use by refiner of above sugar
Date of delivery of refined sugar or sirup

Delivered to

Deputy Collector. Comptroller.

To be used at the port of

(22) In cases where the sugar designated on the certificate of delivery has been imported at the port where the extract is issued, the collector at that port shall issue a certificate of importation for the designated sugar on customs Form 5265 and forward it to the collector of customs at the port where the extract from the refinery abstract is to be used.

(g) Linseed oil, linseed oil cake, and linseed oil meal. Drawback may be allowed under the provisions of section 313 (a), Tariff Act of 1930, upon the exportation of linseed oil, linseed oil cake, and linseed oil meal, manufactured with the use of imported flaxseed, subject to the following special regulations:

(1) The mill zones hereinafter referred to embrace:

New York Mill Zone: Maine, New Hampshire, Vermont, Massachusetts, Connecticut, New York (except Buffalo), New Jersey, Pennsylvania (except Pittsburgh), Delaware, Maryland, and Rhode Island.

Buffalo Mill Zone: Buffalo, N. Y., Pittsburgh, Pa., West Virginia, Ohio, Indiana, Michigan, and Kentucky.

Chicago Mill Zone: Minnesota, South Dakota, Wisconsin, Illinois, Iowa, Nebraska, Missouri, and Kansas.

West Coast Mill Zone: Washington, Idaho, Oregon, California, Nevada, Utah, and Ari

zona.

(2) Except as provided for in subparagraph (3) of this paragraph, the manufacturing period (hereinafter referred to as the abstract period) of each crusher shall be coextensive with the withdrawal of one or more entire lots or cargoes of imported flaxseed, from the storage tanks and the manufacture into

oil and cake of the flaxseed so with drawn. A cut-off shall be made at storage tanks after the withdrawal one or more complete lots or cargoes, an all the seed from such lots or cargoes process or contained in bins, screen conveyors, cookers, presses, expeller etc., shall be manufactured during th abstract period in order that there ma be no overlapping of seed and produ from one abstract period to another. any seed withdrawn from the storag tanks during any abstract period is dis posed of without being manufacture into the products specified in this par graph, it shall be reported on the ceft tificate of manufacture provided for t subparagraph (4) of this paragraph The quantity of seed so withdrawn shat be stated according to its condition imported.

(3) Should it become necessary for crusher to terminate an abstract perio before the complete withdrawal from th storage tanks of any lot or cargo of im ported flaxseed contained therein, a cut off shall be made at the storage tark and the quantity of imported flaxsee remaining in the tanks after the cut-of shall be determined by weighing, gaug ing, or measuring under the supervisio of a customs officer. Upon applicatio to the collector of customs in whose dis trict the plant of the crusher is located, customs officer shall be assigned for thi purpose. All flaxseed withdrawn from storage before the cut-off shall be manu factured into oil and cake or otherwis disposed of before a new abstract perio is begun.

(4) At the conclusion of each abstrac period during which a crusher manufac tures oil, cake, or meal for exportatio with benefit of drawback, such crushe shall file a certificate of manufactur constituting an abstract of his manu facturing records, with the collector d customs at any one of the followin ports: New York, N. Y.; Philadelphia Pa.; Chicago, Ill.; Cleveland, Ohio; Sa Francisco, Calif.; or Seattle, Wash.

(5) Such certificate shall show the in clusive dates of manufacture; the quar

y, identity, and value (if valuable stes occur) of the imported flaxseed screenings, scalpings, chaff, or scourgs used; the quantity by actual weight d value, if any, of the material reved from the foregoing by screening for to crushing; the quantity and kind -domestic merchandise added, if any; He quantity by actual weight or gauge d value of the oil, cake, and meal obned; and the quantity and value, if y, of the waste incurred. The quany of imported flaxseed, screenings, lpings, chaff, or scourings used or of aterial removed shall not be estimated r computed on the basis of the quany of finished products obtained, but all be determined by actually weighthe said flaxseed, screenings, scalpgs, chaff, scourings, or other material; at the option of the crusher, the antities of imported materials used ay be determined from customs

ights, as shown by the import entry vering such imported materials, and e Government weight certificate and rtificate of analysis issued at the time entry. The entire period covered by abstract shall be deemed the time of paration of the oil and cake covered ereby.

(6) The drawback allowance shall not ceed 99 percent of the duty paid on the antity of imported flaxseed, screenings, alpings, chaff, or scourings used in the anufacture of the exported products, ss the quantity of such imported mateals which the value of the waste will place, as shown by the abstract of the anufacturing records provided for

love.

(7) The drawback allowance shall be stributed to the oil and cake in acrdance with their relative values at the me of separation, and the drawback lowance on the processed oil and on the I meal shall be the drawback accruing the raw oil and to the cake from which le processed oil and the meal, respecvely, were produced.

(8) In order that the relative values ay be determined for use as the bases or the distribution of the drawback to le several products as prescribed in ection 313 (a), Tariff Act of 1930, each rusher operating under the provisions f this paragraph shall file with the colctor of customs, New York, N. Y., within 0 days after the 1st and 15th days of ach month a statement in duplicate howing the quantity of oil in barrels of 75 pounds each and the quantity of

cake or meal in tons of 2,000 pounds delivered each day from the mill during the preceding period (that is, 1st to 15th or 16th to the last day of the month) to points in the zone in which the mill is located. The total daily quantity and value of such products delivered with drawback not reserved by the crusher and the total daily quantity of such products delivered with drawback reserved by the crusher shall be stated separately. The value of oil shall be shown on the carload raw basis in barreled condition, that is, if the oil was processed, the processing differential shall be deducted, or, if it was delivered in tank wagons or tank cars, the barreling differential shall be added. The values of cake and meal shall be shown on the carload basis in bags. The values of oil cake, and meal, as outlined above, shall be reported on the basis of the invoices of sale, without deduction for the cost of containers and other charges.

(9) Upon receipt of the statements from the crushers concerned, the collector of customs at New York shall determine and declare the daily average values of the raw linseed oil and linseed cake manufactured by the crushers in each mill zone. Such daily average values shall be ascertained in the following manner:

(i) The total quantity of oil delivered on a certain day by all crushers in a given mill zone to points within that zone, with drawback not reserved by the crushers, divided into the amount of money received by the crushers for such oil (the quotient to be extended to 6 decimal places), less the amount deducted for the cost of packing and other charges incurred after separation, shall be the daily average value of such oil.

(ii) The total quantity of cake delivered on a certain day by all crushers in a given mill zone to points within that zone, with drawback not reserved by the crushers, divided into the amount of money received by the crushers for such cake (the quotient to be extended to 6 decimal places), less the amount deducted for the cost of packing and other charges incurred after separation, shall be the daily average value of such cake.

(iii) The total quantity of meal delivered on a certain day by all crushers in a given mill zone to points within that zone, with drawback not reserved by the crushers, divided into the amount of money received by the crushers for such meal (the quotient to be extended to 6

decimal places), less the amount deducted for the cost of packing, grinding, and other charges necessary to reduce such meal to a cake basis, shall be the daily average value of the cake from which such meal was ground.

(iv) The weighted average of the two values determined in accordance with subdivisions (ii) and (iii) of this subparagraph shall be the daily average value of the cake concerned.

(v) If no deliveries of oil, cake or meal are made to a point in the mill zone on a certain day, the last daily average value established by the collector at New York for that product shall be used as the value thereof for the day on which no deliveries were made.

(vi) The amount to be deducted from the delivered value of oil cake, or meal by the collector at New York to make relative value at the point of separation shall be an average amount for each zone obtained by averaging the cost of packing and other charges of all crushers within the zone concerned. In order that this deduction may be made, each crusher shall furnish the collector at New York, from time to time as the collector may request, a statement showing such costs and charges.

(10) After the close of each calendar month the collector at New York shall prepare for each mill zone a statement showing the daily average values of cake and oil ascertained as above, and shall transmit to the collectors at Philadelphia, Chicago, Cleveland, San Francisco, and Seattle copies of such statements as cover zones in which crushers who file abstracts at the respective ports are located.

(11) To ascertain the relative values of the cake and oil for the period covered by an abstract, the collector of customs concerned shall add the daily average values for his zone of cake and oil, respectively, as furnished by the collector at New York, for each day of the period covered by the abstract and shall divide the totals thus obtained by the number of such daily average values.

(12) Upon the application of any crusher operating under this paragraph, the collector of customs at any of the above-mentioned ports is authorized to advise such crusher of the daily average values of cake and oil established by the collector of customs at New York for the zone in which the crusher is located, and of the relative values of such products

as determined for the period covered an abstract filed by such crusher wi the collector to whom application been made.

(13) If a crusher desires to file his a stract at one of the above-enumerate ports not located within the mill zo in which his plant is situated, the da average values of the oil and cake for zone in which the plant of the crusht is situated shall be certified by the c lector at New York to the collector the port where such abstract is to filed, on the request of such crusher; an the collector at such port shall ascerta the relative values of the products the period covered by the abstract in manner prescribed in subparagraph (11 of this paragraph.

(14) If the records of the manufa turer do not show the quantity of cake used in the manufacture of th exported oil meal and the quantity of meal obtained, the net weight of the meal exported shall be regarded in liqu dation as the weight of the oil cake use in the manufacture thereof.

(15) If various tanks are used for th storage of imported flaxseed, the mi records shall show by a definite desig nation the tank or tanks in which ead lot or cargo is stored.

(16) If raw or processed oil manufa tured during different periods of man facture is intermixed in storage, a reco shall be maintained showing the quan tity, identity, and kind of oil so inte mixed. Identification shall be made accordance with § 22.4 (f). If oil so in termixed is delivered to manufacture who use the oil in the manufacture articles to be exported, the certificat of delivery shall show the certificates manufacture from which such oil ma have originated.

(17) If linseed cake or meal is place in storage, it shall be segregated by al stract periods or marked to show th period in which it was manufactured

(h) Piece goods. Drawback may allowed under the provisions of sectial 313 (a), Tariff Act of 1930, upon the ex portation of bleached, mercerized printed, dyed, or redyed piece good manufactured or produced by any one a combination of the foregoing processe with the use of imported or drawback woven piece goods, subject to the follow ing special regulations:

(1) The records of the manufacture or producer shall show, as to each lot of