Records shall be kept in the manner described in the sworn statement of the manufacturer, subscribed to on March 24, 1931.

The records shall show, as to each lot of condensed milk manufactured for exportation with benefit of drawback, the batch number and date of manufacture, the quantity and identity of the imported refined sugar, or refined sugar produced under drawback regulations used, and the quantity of condensed milk obtained.

As to the Nestle's Milk Food, the records shall show the batch number and date of manufacture, the quantity and identity of the condensed milk used in the manufacture thereof, and the quantity of finished product obtained.

A sworn abstract of the manufacturing records shall be filed with the drawback entry, together with certificates of manufacture to cover such sugar produced under drawback regulations as may have been used.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of imported refined sugar used in the manufacture of the exported condensed milk, as shown by the sworn abstract of the manufacturing records, and in the case of condensed milk manufactured with the use of refined sugar produced under drawback regulations, shall not exceed the drawback accruing to the quantity of such sugar used as shown by the said abstract.

As to the Nestle's Milk Food manufactured for exportation with benefit of drawback, the allowance shall not exceed the drawback accruing to the quantity of condensed milk used in the manufacture thereof, as shown by the said records.

The records covering condensed milk and Nestle's Milk Food manufactured under the provisions of section 313 (b) of the tariff act, shall be kept in the manner described in the said sworn statement of the manufacturer, in order to establish:

(1) The quantity, identity, kind, and quality of the imported refined sugar or refined sugar produced under drawback regulations which will be designated as the basis for the allowance of drawback on the exported products;

(2) That such designated sugars have been used in production within one year from the date on which they were received by the above corporation;

(3) That the exported products were produced with the use of refined sugar of the same kind and quality as that designated as the basis for the allowance of drawback on such products;

(4) That the exported products were produced within one year from the date the designated sugar was received by the beforementioned corporation;

(5) That duty-free or domestic merchandise of the same kind and quality as that designated was used in production within a period

not to exceed one year from the receipt of the said designated sugar; and

(6) The quantity of refined sugar of the same kind and quality as that designated which was used in the production of the exported products.

The quantity of refined sugar of the required kind and quality which may be designated as the basis for the allowance of drawback under these regulations shall not exceed a quantity equivalent to that used in the production of the exported products, established in the manner prescribed under section 313 (a), above.

Rate effective on products manufactured and exported, under the provisions of section 313 (a) of the tariff act, on or after July 15, 1930; and when manufactured, under section 313 (b) in accordance with the conditions prescribed above, on or after June 18, 1930, which are exported on or after July 15, 1930.

The following Treasury decisions, being superseded by these regulations, revoked: 35548 of June 24, 1915; 37937-C of March 5, 1919; 38449-B of June 24, 1920; 38492-C of August 21, 1920; 38696-B of April 27, 1921; 39044-C of March 14, 1922; 39044-D of March 14, 1922; 39936-J of November 30, 1923; 40378-M of September 20, 1924; 41721-L of July 22, 1926; 42334-M of July 18, 1927; 43006-P of October 8, 1928.

Sworn statement forwarded to the collector of customs at New York, N. Y., on June 22, 1931. (22627.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(F) Fruit, canned.-Produced by the Pratt-Low Preserving Co., Santa Clara, Calif., with the use of imported refined sugar or refined sugar produced wholly or in part from imported raw sugar, at its factories at Redwood City, Santa Clara, and Modesto, Calif., under the provisions of section 313 (a) of the tariff act of 1930.

Records shall be kept and methods followed in accordance with the sworn statement of the producer, subscribed to April 17, 1931. At the end of each canning season there shall be filed an abstract of the factory records showing, as to the canned fruit of each kind, grade, and size produced, the quantity packed with the use of dutypaid sugar, stated in terms of cans and cases, and the quantity of sugar of each delivery lot used in packing the said canned fruit. With such abstract there shall be filed a certificate of manufacture in the form prescribed by article 979 of the Customs Regulations of 1923, showing the particulars of importation of each delivery lot of sugar received at the factory during the canning season.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of sugar used in producing the exported canned fruit, such quantity to be determined by prorating the aggre66458-31-VOL 60-4

gate quantity of sugar used during the season to the canned fruit of each kind, grade, and size produced.

Rate effective under the above regulations on and after September 12, 1930.

Records covering the production of canned fruit under the provisions of section 313 (b) shall be kept in the manner set forth in the sworn statement of the Pratt-Low Preserving Co., subscribed to April 27, 1931, in order to establish:

(1) The quantity, identity, kind, and quality of the imported refined sugar or refined sugar produced under drawback regulations which will be designated as the basis for the allowance of drawback on the exported canned fruit;

(2) That such designated sugars have been used in production within one year from the date on which they were received by the above company;

(3) That the exported canned fruit upon which drawback is claimep was produced with the use of refined sugar of the same kind and quality as that designated as the basis for the allowance of drawback on such canned fruit;

(4) That the canned fruit was produced within one year from the date the designated sugar was received by the before-mentioned company;

(5) That duty-free or domestic merchandise of the same kind and quality as that designated was used in production within a period not to exceed one year from the receipt of the said designated sugar; and

(6) The quantity of refined sugar of the same kind and quality as that designated which was required to produce the exported canned fruit. The quantity of refined sugar of the required kind and quality which may be designated as the basis for the allowance of drawback under these regulations shall be determined in the manner prescribed under the above regulations pertaining to paragraph (a) of section 313. Rate effective as to canned fruit produced under section 313 (b) above, on or after June 13, 1930, which is exported on or after September 12, 1930.

In so far as the Pratt-Low Preserving Co. is concerned, T. D. 36044 revoked.

Sworn statement forwarded to the collector of customs at San Francisco, Calif., on June 25, 1931. (103746-6.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(G) Fruit, canned.-Produced by the Sun Garden Canning Co. at its factory at McHenry Station, Calif., with the use of imported refined sugar or refined sugar produced under drawback regulations.

Records shall be kept and methods followed in accordance with the sworn statement of the producer, subscribed to April 17, 1931.

At the end of each canning season there shall be filed an abstract of the factory records, showing, as to the canned fruit of each kind, grade, and size produced, the quantity packed with the use of dutypaid sugar, stated in terms of cans and cases, and the quantity of sugar from each delivery lot used in packing the said canned fruit. With such abstract there shall be filed a certificate of manufacture in the form prescribed by article 979 of the Customs Regulations of 1923, showing the particulars of importation of each delivery lot of sugar received at the factory during the canning season.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of sugar used in packing the exported canned fruit, such quantity to be determined by prorating the aggregate quantity of sugar used during the season to the canned fruit of each kind, grade, and size produced.

Rate effective on or after January 24, 1931.

Sworn statement forwarded to the collector of customs at San Francisco, Calif., on June 20, 1931. (7-1.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(H) Fruit, canned.-T. D. 38529-E of October 21, 1920, extended by T. D. 39826-G and T. D. 41059-J of October 3, 1923, and August 1, 1925, respectively, covering canned fruit produced by Schuckl & Co. (Inc.) at its factories at Niles and Sunnyvale, Calif., with the use of imported refined sugar or refined sugar produced under drawback regulations, further extended to provide for the production of canned fruit under section 313 (b), Title III, of the tariff act of 1930.

Records shall be kept in the manner described in the supplemental sworn statement of the manufacturer, subscribed to June 5, 1931, reaffirming the sworn statements upon which the above Treasury decisions were based, and agreeing to keep additional records which will establish:

(1) The quantity, identity, kind, and quality of the imported refined sugar or refined sugar produced under drawback regulations which will be designated as the basis for the allowance of drawback on the exported canned fruit;

(2) That such designated sugars have been used in production within one year from the date on which they were received by the above company;

(3) That the exported canned fruit upon which drawback is claimed was produced with the use of refined sugar of the same kind and quality as that designated as the basis for the allowance of drawback on such canned fruit;

(4) That the canned fruit was produced within one year from the date the designated sugar was received by the before-mentioned company;

(5) That duty-free or domestic merchandise of the same kind and quality as that designated was used in production within a period not to exceed one year from the receipt of the said designated sugar; and (6) The quantity of refined sugar of the same kind and quality as that designated which was required to produce the exported canned fruit. The quantity of refined sugar of the required kind and quality which may be designated as the basis for the allowance of drawback under these regulations shall be determined in the manner prescribed by T. D. 38529-E, as extended.

Extension effective as to canned fruit produced in accordance with the regulations on or after June 18, 1930, which is exported on or after July 7, 1930.

Supplemental sworn statement forwarded to the collector of customs at San Francisco, Calif., on June 25, 1931. (103746–10.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(I) Fruit, canned.-T. D. 40455-F of October 31, 1924, providing for the allowance of drawback on canned fruit packed by Filice & Perrelli Canning Co. (Inc.) of Gilroy, Calif., with the use of imported refined sugar, or refined sugar produced under drawback regulations, as extended, further extended to provide for the production of canned fruit at the plants of the company at Gilroy and Richmond, Calif., under the provisions of section 313 (b), Title III, of the tariff act of 1930.

Records shall be kept in the manner described in the supplemental sworn statement of the producer, subscribed to on March 25, 1931, affirming its sworn statement of September 16, 1924, upon which T. D. 40455-F was predicated, and agreeing to keep additional records. which will establish:

(1) The quantity, identity, kind, and quality of the imported refined sugar or refined sugar produced under drawback regulations which will be designated as the basis for the allowance of drawback on the exported canned fruit;

(2) That such designated sugars have been used in production within one year from the date on which they were received by the above company;

(3) That the exported canned fruit upon which drawback is claimed was produced with the use of refined sugar of the same kind and quality as that designated as the basis for the allowance of drawback on such canned fruit;

(4) That the canned fruit was produced within one year from the date the designated sugar was received by the before-mentioned company;