mediately with the date of manufacture and the refinery manufacture number applied to it in the refinery records hereinbefore provided for and shown in the abstract from such records filed in the customhouse. If all the sugar or sirup contained in any lot manufactured is not intended for exportation, only such of the packages as are intended for exportation need be marked as prescribed above, provided there is filed with the collector of customs immediately after such marking a statement showing the date of manufacture, the refinery manufacture number, the number of packages marked, and the quantity of sugar or sirup contained therein. No drawback shall be allowed in such case on any sugar or sirup in excess of the quantity shown on the statement as having been marked. If any packages of sugar or sirup so marked are repacked into other containers, the new containers shall be marked with the marks which appeared on the original containers and a supplemental statement covering such repacking and remarking shall be filed with the collector. If sirups from more than one lot are stored in the same tank, the refinery records shall show the refinery manufacture number and the quantity of sirup from each lot contained in such tank.

(14) An abstract from the foregoing records covering manufacturing periods

of not less than 28 nor more than 35 days, unless a different period shall have been authorized, shall be filed when drawback is to be claimed on any part of the refined sugar or sirup manufactured during such period. Such abstract shall be filed by each refiner with the collector of customs at New York, except as to refineries located in California, Louisiana, Puerto Rico, or Hawaii, for which the abstracts shall be filed respectively with the collectors at San Francisco, New Orleans, San Juan, or Honolulu. The collectors at the ports mentioned shall liquidate the abstracts filed with them and shall keep full and complete records of the kinds and quantities of refined sugars and sirups entitled to drawback on exportation and, upon proper request, shall issue extracts therefrom for use at other ports where drawback entries are filed covering exportations made of such refined sugars and sirups, and shall debit such records with the quantities covered by such extracts. The abstracts filed by each refinery shall be consecutively numbered by the refiner, shall be signed by the head refiner or superintendent or his first assistant, and shall be in the following form:

Abstract from the refinery records of

-------)

located at covering sugars melted and hard and soft refined sugars and sirups manufactured therefrom during the period from

to

........

at

-

of

the_

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

and was used in the manufacture of sugar and sirup during the period covered by abstract No. customs No.

on file with the collector of customs at

I further declare that the sugar or sirup specified herein was delivered to the abovenamed shippers.

for use at a port other than the port where the abstract is liquidated, the extract shall be in the following form: Extract from Abstract from Refinery Records of Sugar or Sirup Intended for Exportation with Benefit of Drawback

UNITED STATES CUSTOMS SERVICE

unit (1 percent to be

(20) The declaration of exportation required on customs Form 7575 shall be made a part of the drawback entry.

(21) When an extract from an abstract from refinery records is required

No. of import entry

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 withdrawn. A cut-off shall be made at the storage tanks after the withdrawal of one or more complete lots or cargoes, and all the seed from such lots or cargoes in process or contained in bins, screens, conveyors, cookers, presses, expellers, etc., shall be manufactured during the abstract period in order that there may be no overlapping of seed and product

from one abstract period to another. If any seed withdrawn from the storage tanks during any abstract period is disposed of without being manufactured into the products specified in this paragraph, it shall be reported on the certificate of manufacture provided for in subparagraph (4) of this paragraph. The quantity of seed so withdrawn shall be stated according to its condition as imported.

(3) Should it become necessary for a crusher to terminate an abstract period before the complete withdrawal from the storage tanks of any lot or cargo of imported flaxseed contained therein, a cutoff shall be made at the storage tanks and the quantity of imported flaxseed remaining in the tanks after the cut-off shall be determined by weighing, gauging, or measuring under the supervision of a customs officer. Upon application to the collector of customs in whose district the plant of the crusher is located, a customs officer shall be assigned for this purpose. All flaxseed withdrawn from storage before the cut-off shall be manufactured into oil and cake or otherwise disposed of before a new abstract period is begun.

(4) At the conclusion of each abstract period during which a crusher manufactures oil, cake, or meal for exportation with benefit of drawback, such crusher shall file a certificate of manufacture, constituting an abstract of his manufacturing records, with the collector of customs at any one of the following ports: New York, N Y.; Philadelphia, Pa.; Chicago, Ill.; Cleveland, Ohio; San Francisco, Calif.; or Seattle, Wash.

(5) Such certificate shall show the inclusive dates of manufacture; the quantity, identity, and value (if valuable wastes occur) of the imported flaxseed or screenings, scalpings, chaff, or scourings used; the quantity by actual weight and value, if any, of the material removed from the foregoing by screening prior to crushing; the quantity and kind of domestic merchandise added, if any; the quantity by actual weight or gauge and value of the oil, cake, and meal obtained; and the quantity and value, if any, of the waste incurred. The quantity of imported flaxseed, screenings, scalpings, chaff, or scourings used or of material removed shall not be estimated nor computed on the basis of the quantity of finished products obtained, but shall be determined by actually weighing the said flaxseed, screenings, scalp