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(S. 9999.)

Jute cordage: manufactured wholly from imported jute, same as duty paid. (S. 8866.)

Kettles. Patent cooking. See patent cooking kettles.
Key chains. See nickel-plated key chains.

Labels. See signs.

Ladies' silk plush garments: manufactured by Messrs. Beno & Company, of New York, wholly from imported materials, same as duty paid on the silk plush and lining entering into such garments. The quantity of the materials will be ascertained as follows: The exporter will be required to show to each style of garment manufactured for export a number, which shall always represent the same garment in style, quality, and quantity of materials used, and to furnish for the use of the appraiser, a statement including a cut of the garment with samples of the plush and lining which shall specify the cut of the garment, showing the bust, waist, and skirt measures, and lengths thereof, and the quality of plush and lining entering into the manufacture of each size and style of garment, and the percentage of absolute necessary wastage. (S. 8805.) Lampblack or carbon: manufactured by L. Martin & Company, Philadelphia, Pa., wholly from imported pitch or dead oil, same as duty paid. Allow one gallon oil for each 31⁄2 pounds exported article. (6269-F.) July 25, 1891.

Lamp shades, porcelain. See decorated lamp shades.

Lanterns from tin-plates, same as duty paid. Quantity determined by the measurement of the pieces composing such lanterns before they are put together. (S. 7702.)

Lard compound, known as "Tres Amigos," manufactured by the W. J. Wilcox Lard and Refining Company, New York, domestic cotton-seed oil and imported oleo-stearine, same as duty paid, limited to 25 per cent. net weight exported article. (S. 14596.)

Lath-yarn. See tarred cordage.

Lead bar. See bar lead.

(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.)

Lead used in soldering rectangular five-gallon tin cans.

solder.

Lead pipe, same as duty paid. (S. 7702.)

See

Lead seals: manufactured by Tatham & Brothers, New York, wholly from imported lead, same as duty paid on amount equal to net weight exported article. (6781-F.) Feb. 6, 1891.

Lead, white, in oil. See white lead in oil.

Lead, white. See white lead.

Lead wire, same as duty paid on the lead. (S. 7702.)

Leather, embossed, allow duty on a like quantity of imported plain leather. (S. 7702.)

Leather, sole, from hides, same as duty paid. (S. 7702.)
Leather, split. See finished split leather.

Lemon-sugar, made by impregnating refined granulated sugar with citric acid, 2 82-100 cents per pound. (S. 7702.)

Lenses. Spectacles and eye-glasses: manufactured by T. A. Wilson & Company, Reading, Pa., from imported lenses, same as duty paid. (5708-F.) March 4, 1891.

Licorice paste used in sweetening tobacco, same as duty paid. (S. 13457 and 14331.)

Linen netting: manufactured by H. and G. W. Lord, Boston, Mass., wholly from imported linen gilling twine, same as duty paid. Add 21⁄2 per cent. of net weight, (S. 12267.) Linoleum, made in part from imported burlaps, same as duty paid on surface measurement exported article. (S. 13284.) Linseed-oil, 64 cents per gallon. (S. 7702.)

Linseed-oil, used in manufacture of mixed paints by F. W. Devoe & Company, New York, same as duty paid, basis of 71⁄2 pounds to gallon. (6401-F.) February 6, 1891.

Liquid, anhydrous ammonia. See anhydrous ammonia.
Litharge: manufactured by the Chadwick Lead Works, Boston,
Mass., wholly from pig lead, same as duty paid. Allow 93
pounds each 100 pounds net weight. (S. 13832.)

Lithographic tin-plates: manufactured by S. A. Ilsley & Company, of Brooklyn, New York, from imported tin-plates, same as duty paid. Deduct from net weight exported articles 4 6-100

(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.)

per cent. of such weight. (S. 9782.)

Locomotives, built by Burnham, Parry, Williams & Company, of Philadelphia, Pa., same as duty paid on imported steel tires. (S. 10632.)

Locomotive coupling buffers in locomotives, built by the Baldwin Locomotive Works, of Philadelphia, Pa., same as duty paid. (S. 11472.)

Locomotive tires from imported steel, same as duty paid. Add two per cent. to exported weight to cover wastage in manufacture. (S. 7702.) Locomotive and steam boilers, same as duty paid. (S. 12502.)

LOCOMOTIVE AND RAILROAD CAR WHEELS.

On the exporatation of locomotive and railroad car wheels, made wholly or in part from imported tires and centers, and exported as parts of locmotives or cars, or exported separately, a drawback will be allowed equal in amount to the duties paid on the imported materials used in the manufacture of such wheels, less the legal deduction of one per centum.

The entry under which such wheels are to be inspected and laden must show separately the kinds of wheels, the dimensions of the same, and the dimensions and weights of the several parts on which drawback allowance must be based. The dimensions of tires given must include inside diameter with one inside face and thickness on "tread," and the given dimensions of centers must include outside diameter of rim, width of rim on face, and diameter and length of axle bore. The entry must be accompanied by drawings of the wheels and parts, or refer to such drawings on file with the Collector of the port from which exportation is to be inade, illustrating the description given in such entry, by showing the measurements of the wheels and parts, which descriptions and measurments shall be verified by the inspecting officers. When practicable the weights given in entry of the several parts of the wheels shall be verified by a U. S. weigher.

The manufacturer's declaration on the drawback entry

(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.)

must show, separately, the kinds, dimensions, and weights of the imported materials used in the manufacture of the wheels, describing the material for each part of the finished wheel, as the same was described in the invoice under which it was imported, and in the drawing accompanying such invoice, or referred to therein. Such declarations shall also show, separately, the quantities and values of the different kinds of resultant scrap or "waste," and the values at the factory of the respective kinds of imported material from which such "waste" is produced.

In determining the weight of imported material which shall be made the basis of allowance of drawback on the finished article, the weight of the material in condition as imported shall be reduced by a number of pounds equal in value to the value of the "waste" resulting from manufacture, according to values of material and waste shown in the manufacturer's declaration. (S. 14666.)

Low tin screw tops: manufactured by the Devoe Manufacturing Company, New York, imported tin-plate, and attached to five-gallon tin cans, same as duty paid. Allow two pounds tin-plate for every 100 completed screw tops. (6460-F.) January 3, 1891.

Lumber, creosoted. See creosoted lumber.

Lumber, dressed, same as duty paid. (S. 7702.)

Lumber, planed on two sides, tongued and grooved, manufactured from rough imported lumber, same as duty paid on imported lumber. (8348-F.) August 13, 1891.

Magnolia antifriction metal: manufactured by the Magnolia Antifriction Metal Company, of New York, in part from imported lead and antimony, same as duty paid. (S. 12772.) Include duties paid on imported pig-tin. (5326-G.) March 22, 1894. Malt: manufactured from imported barley. See Section 25, Act October 1, 1890. Circular 118, November 15, 1890.

Malt, screened. See screened malt.

Manure-forks.

See forks.

Maple pastilles: manufactured before April 1, 1891, by Croft &

(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.)

Allen, of Philadelphia, Pa., in part from sugar refined from cane sugar, 2.6 cents per pound limited to 28 per cent. of net weight. (S. 10984.)

Maps. Peninsula of Yucatan, mounted, same as duty paid. (S. 14092.)

Marble floor tiles, treads, risers and tombstones, wholly manufactured from imported marble, same as duty paid. (S. 9079.) Marble-slabs and posts. Allow duty paid on quantity of material, determined by measurement of the exported slabs and posts. (S. 7702.)

Match-safe holders. See decorated match-safe holders.

Mattrass fabric, woven wire.
Metal, Ajax. See Ajax metal.

See woven wire mattrass fabric.

Metal composition. See composition metal.

Metal, magnolia antifriction. See magnolia antifriction metal. Metal, white. See white metal.

Metals called "mystic" and "pyramid:" manufactured by the Magnolia Metal Company, of New York, from imported lead and antimony, same as duty paid. (S. 14901.)

Micanite insulator: manufactured by the Mica Insulator Company, Schenectady, New York, from shellac and imported mica, same as duty paid on mica limited to 89 per cent. net weight of exported article. (S. 14573.)

Milk, condensed. See condensed milk.

Mill castings from iron, same as duty paid. (S. 7702.) Mirror glasses, silvered or unsilvered, manufactured from imported plate glass by cutting, beveling and polishing, same as duty paid. Quantity ascertained by count and measurement. (S. 11733.)

Mixed paints: manufactured by Harrison Bros. & Company, of Philadelphia, Pa., in part from linseed oil, same as duty paid. Gallon of oil to weigh 71⁄2 pounds. (S 11933.) Moquette & Smith Axminster carpets. See carpets.

Morphine: manufactured by the New York Quinine and Chemical

Works, Limited, wholly of imported opium on which a duty at the rate of one dollar per pound has been paid under the

(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.)

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