(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. 40455-F, as extended.

Extension effective as to canned fruit produced in accordance with these 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 20, 1931. (103746-77.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(J) Fruit, canned.-T. D. 41747-E of July 28, 1926, as amended by T. D. 41794-C of October 5, 1926, providing for the allowance of drawback on canned fruit produced by Bisceglia Bros., San Jose, Calif., with the use of imported refined sugar or refined sugar produced under drawback regulations, extended to provide for the production of canned fruit 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 April 24, 1931, affirming its sworn statement of April 9, 1926, upon which T. D. 41747-E 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;

(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. 41747-E.

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 20, 1931. (103746-98.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(K) Grapefruit, orange, and orange and grapefruit slices (mixed), grapefruit and orange juice, canned.-Packed by the Dr. P. Phillips Co. (Inc.), Orlando, Fla., with the use of imported refined sugar or refined sugar produced under drawback regulations.

Records of identification, manufacture, and exportation shall be kept in the manner described in the sworn statement of the producer, subscribed to on May 7, 1931.

At the end of each canning season there shall be filed a sworn abstract of the production records showing the quantity of grapefruit, orange slices, orange and grapefruit slices (mixed), grapefruit juice, and orange juice of each kind, size, and grade, packed during such season, and the quantity and identity of the refined sugar appearing in each kind, size, and grade thereof. The records shall also show the code symbol appearing on the cans in which the product is packed, the manner in which it is stored, and the marks, numbers, and contents of the cases in which packed for exportation. In addition, there shall be filed a sworn abstract showing the quantity and identity of each delivery lot of sugar received at the cannery during the canning season and on hand at the beginning and end thereof.

The quantity of refined sugar which may be taken as a basis for liquidation shall be the quantity thereof appearing in the exported product, as shown by the sworn abstract of the records provided for above.

Rate effective on the above products which are produced and exported on or after January 16, 1931.

Sworn statement forwarded to the collector of customs at Tampa, Fla., on June 22, 1931. (7-1.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(L) Juices, Canada unit, lemon crush, sugared, and grapefruit, sugared, special golden orange sirup and orange-crush ice cream compound.—T. D. 44347-J of November 3, 1930, providing for the allow

ance of drawback on sweetened orange juice produced by the Exchange Orange Products Co., Ontario, Calif., with the use of imported refined sugar, or refined sugar produced under drawback regulations, extended to cover Canada unit juice, lemon crush sugared juice, grapefruit sugared juice, special golden orange sirup, and orange-crush ice cream compound, produced by the same company with the use of imported refined sugar, or refined sugar produced under drawback regulations.

Extension effective on or after February 25, 1931.

Supplemental sworn statement, subscribed to May 5, 1931, forwarded to the collector of customs at Los Angeles, Calif., on June 20, 1931. (102799-1.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(M) Medicinal preparations and flavoring extracts.-Medicinal preparations and flavoring extracts manufactured by the Abbott Laboratories (Inc.), North Chicago, Ill., with the use of domestic tax-paid alcohol.

Records shall be kept in the manner described in the sworn statement of the manufacturer, subscribed to on September 17, 1930.

At the end of each manufacturing period of not to exceed three months, during which medicinal preparations and flavoring extracts are manufactured for exportation with benefit of drawback, there shall be filed a sworn abstract of the manufacturing records showing the quantity and identity of both new and recovered tax-paid alcohol on hand at the beginning and end of the period; the quantity and identity of new tax-paid alcohol received, and the quantity of alcohol recovered during the period; the quantity of each kind of product manufactured during the period; the quantity of new and recovered alcohol appearing therein; and the marks, numbers, and net contents of the containers in which packed.

Where two or more lots of alcohol on which different amounts of tax shall have been paid are intermixed in storage tanks during the period, identification shall be made first against the alcohol on which the lowest tax shall have been paid, then against that carrying the next higher tax, and so on, from lower to higher, according to the tax paid, until all of the alcohol concerned shall have been accounted for. Where recovered alcohol is carried over into a subsequent manufacturing period, the quantity carried over and the identifying number of the container in which it is stored shall be shown.

In the case of products manufactured in whole or in part with the use of recovered alcohol, the records shall show the quantity thereof and the identity (period of manufacture) of the preparations from which the recovered alcohol was obtained. In liquidation identification shall be made first against the alcohol on which the lowest tax shall have been paid, then against that carrying the next higher tax,

and so on from lower to higher, according to the tax paid, until all of the alcohol concerned shall have been accounted for.

When preparations obtained under these regulations are subsequently used in the manufacture of other products for exportation with benefit of drawback, the records shall show the quantity and identity (period of manufacture) of the preparations so used, the quantity of alcohol contained therein, and the quantity of each kind of finished product obtained.

As additional medicinal preparations or flavoring extracts are manufactured, or changes in formula occur, supplemental sworn advisory schedules shall be filed to cover such manufactures or changes and upon verification of such schedules and approval thereof by the department, drawback may be allowed on the products manufactured in accordance therewith.

The drawback allowance shall not exceed the tax paid on the quantity of domestic tax-paid alcohol appearing in the exported products, as shown by the sworn abstract of the manufacturing records. In the case of products manufactured with the use of preparations manufactured with the use of domestic tax-paid alcohol, the allowance shall be limited to the drawback accruing to the preparations used in the manufacture of the exported products, as shown by the said abstract. Rate effective on or after June 10, 1929.

Sworn statement forwarded to the collector of customs at Chicago, Ill., on June 25, 1931. (101560-66.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(N) Motion-picture prints (positives, titled).—Produced by the Amkino Corp., New York, N. Y., from imported motion-picture positive prints with flash titles.

Records shall be kept in the manner described in the sworn statement of the producer, subscribed to April 10, 1931.

The records shall show, as to each lot of titled films produced for exportation with benefit of drawback, the lot number and date of production, the quantity and identity of the imported film used, and the quantity of finished product obtained. A sworn abstract of the foregoing records shall be filed with the drawback entry.

An affidavit shall be filed with the said entry stating whether the imported films have been used for exhibition or any other purpose in this country. Should the films be so used, no drawback shall be allowed thereon until after a ruling shall have been obtained from the bureau.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of imported motion-picture films used in the production of the exported films, as shown by the sworn abstract of the production records.

Rate effective on and after February 18, 1931.

Sworn statement forwarded to the collector of customs at New York, N. Y., on June 23, 1931. (7-1.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(0) Omnibuses (complete) and omnibus chassis.-Manufactured by the A. C. F. Motors Co., New York, N. Y., at its plant located at Detroit, Mich., with the use of imported Diesel engines.

Records of identification and manufacture shall be kept in the manner described in the sworn statement of the manufacturer, subscribed to April 16, 1931.

The records shall show, as to each lot of omnibuses and omnibus chassis manufactured for exportation with benefit of drawback, the lot number and inclusive dates of manufacture, the quantity and identity (including the individual serial number) of the imported Diesel engines used, and the quantity 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 quantity of imported engines used in the manufacture of the exported omnibuses and omnibus chassis, as shown by the abstract of the manufacturing records.

Rate effective on omnibuses and omnibus chassis manufactured and exported on or after November 13, 1930.

Sworn statement forwarded to the collector of customs at New York, N. Y., on June 23, 1931. (97426.) (Signed) F. X. A. EBLE, Commissioner of Customs.

(P) Paint (liquid aluminum, liquid mixed, and paste).-Manufactured by Socony Specialties (Inc.), New York, N. Y., at its factory at Long Island City, N. Y., with the use of imported linseed oil, aluminum powder, and red (lead) oxide, or with the use of the same articles produced from imported materials under drawback regulations, under the provisions of section 313 (a) of the tariff act of 1930, Records shall be kept in the manner described in the sworn statement of the manufacturer, subscribed to on May 27, 1931.

The records shall show, as to each lot of liquid aluminum paint, liquid mixed paint, and paste paint manufactured for exportation with benefit of drawback, the batch number and date of manufacture, the quantity and identity of imported materials or materials produced under drawback regulations used, the quantity of other materials added to the batch, and the quantity of each kind of product obtained. A sworn abstract of the manufacturing records shall be filed with the drawback entry, together with certificates of manufacture and delivery covering the materials produced under drawback regulations which may have been used.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of imported material used in the