182 WOMEN’S MUSLIN-UNDERWEAR INDUSTRY. 
Manufacturers who seriously undertake the work of selling their 
products abroad should bear in mind the suggestions which always 
apply in the development of export trade—to write their letters and 
prepare catalogues in a language which the foreigner understands, 
to quote prices in a currency with which he is familiar, to furnish 
c. i. f. (cost, insurance, and freight) quotations as far as possible, to 
pack goods properly, to fill orders promptly and carefully, to extend 
a reasonable amount of credit where Te standing of Te importer 
justifies it, and to keep in constant touch with the market through 
representatives or by correspondence. An active Gg which 
incorporates these Eston, backed by a thorough study of the 
foreign markets and their requirements, will undoubtedly result in a 
substantial increase in our exports of clothing. 
Of the cost of manufacturing and selling muslin underwear, as 
shown by this investigation, materials averaged about 62 per cent; 
and of the cost of the materials, the lace and embroidery averaged 
about 55 per cent. Most of the lace and a still larger proportion of 
the embroidery used on muslin underwear are a The pres- 
ent duty on cotton laces and embroidery is 60 per cent ad valorem. 
When garments are exported, the exporter is allowed a drawback of 
99 per cent of the amount of the duty that has been paid on the 
foreign materials used. 
If, for instance, the cost of manufacturing and selling certain muslin 
underwear garments was $12 a dozen, the average cost of materials, 
and of laces and embroidery, the duty paid on the laces and em- 
broidery, and the drawback allowed on the duty would be as follows: 
Cost of manufacturing and selling garments (one dozen). . . ................. $12.00 
Cost of materials used (62 per cent of cost of manufacturing and selling)...... 7.44 
Cost in United States of laces and embroidery used (55 per cent of cost of ma- 
Borin). iii sme se sie mres  e CRC eee 4.09 
Foreign cost of laces and embroidery used...........eeeeureeearnnnnnnna... 2.56 
Duty paid on laces and embroidery (60 a cent of foreign cost)............. 1.53 
Drawback allowed on garments exported (99 per cent of duty paid on laces and 
embroidery) ......-- 1.51 
In order to secure the drawback, the manufacturer or exporter 
must first file with the Secretary of the Treasury a notice of intent 
to export and an application for rates of allowance of drawback. 
An inspector is then sent to examine the processes of manufacture 
and the accounts and records in the joi in order to ascertain 
what proportion of the article to be exported is composed of foreign 
materials. An inspector also supervises the identification and load- 
ing of the packages at the port of shipment. 
Within six months of the clearance of the Say vessel a draw- 
back entry must be prepared, sworn to, and filed with the collector 
of the port where the notice of intent to export was deposited. This 
entry, which shows the date and destination of the shipment and 
bears a description of the merchandise and the ShbcaiiL on which 
drawback is claimed, must be accompanied by a certificate of manu- 
facture giving a full description of the imported material, country 
from which imported, name of vessel in which imported, and date of 
arrival. the invoice value of the material, and the rate of duty paid. 
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