SHEETINGS.-Sheetings are plain-woven, heavy- or medium-weight, cotton fabrics made with single carded yarns.

SHIRTING, MADRAS.-Madras shirting is a medium-weight cotton fabric, woven with plain white, or colored narrow stripes, or small checks ingrain.

SHIRTS, OTHER THAN WORK.-Shirts, other than work, are cotton articles of men's wearing apparel for covering the torso and arms, with or without collar attached, usually with full button front, but sometimes buttoned in back for evening wear, made from light- to medium-weight woven cotton fabrics, plain, or with matched patterns.

SHIRTS, WORK.—Work shirts are cotton outer garments of male attire, for covering the torso and arms, usually with soft attached collar, half open or fullbuttoned in front, made of medium- to heavy-weight cotton fabrics which are usually chambrays, coverts or khakis.

SHORTS.-Shorts are articles of underwear, similar in style to thigh-length drawers, fabricated from a woven cotton fabric.

SIZE OR SIZING.-Size or sizing is a preparation applied to cotton warp yarns to facilitate weaving and/or add weight.

SLEEPERS. Sleepers are one-piece sleeping garments for children, covering the entire body with the exception of head, neck, hands, and sometimes the feet, fabricated from a knit cotton fabric.

SLIPS.-Slips are articles of women's and girls' underwear, with skirt and bodice in one piece, sleeveless and with built-up strap shoulders.

SLIVER.-Sliver is a continuous rope of loose, untwisted cotton fibers.

SMOCKS. Smocks are loose, one-piece, protective outer garments, usually with full-length front opening.

STEP-INS. -Step-ins, an article of women's underwear, are thigh-length drawers, fabricated from a cotton fabric.

SUITS, SEERSUCKER.-Seersucker suits are two-piece summer-outfit garments for male attire, consisting of coat and pants, and made of seersucker.

SUPERCARDED YARNS.-Supercarded yarns are yarns in which the cotton fibers have been carded twice, or have received an extra amount of carding through which an additional amount of card strips and other waste are removed. SWEAT SHIRTS.-See "Pullover sweaters and jerseys."

SWEATER, COAT.-Coat sweater is a full-length, front-opening, knit cotton sweater which buttons from neck to bottom.

TABLECLOTHS.-Tablecloths are cotton household articles, cut and hemmed or fringed on both ends, or hemmed on all sides, and are usually made from damask.

TAPESTRIES.-Tapestries are medium- and heavy-weight cotton fabrics, usually woven with elaborate pictorial or verdure all-over designs, and generally woven ingrained.

TERRY FABRIC.-Terry fabric is a cotton pile fabric in which the back and face pile loops are uncut.

TERRY TOWELS.-Terry towels are cotton household articles made from terry fabric, cut and hemmed or fringed.

THREAD.-Thread is a cotton line composed of two or more converted cotton yarns usually used for sewing purposes.

TICKING. Ticking is (1) a heavy, stout cotton fabric, warp face twill or sateen, woven ingrain with colored warp yarns; or (2) a cotton damask, all-over designs, in mattress size, usually woven ingrain with colored yarns.

TIRE FABRICS, CORD.-Cord tire fabrics are cotton fabrics woven with cabled cord warp and an occasional weft pick sufficient to hold fabric together.

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TIRE FABRICS, SQUARE-WOVEN.-Square-woven tire fabrics are strong, stout heavy, woven cotton cloth, plain or leno weave, made with plied yarns.

Tire cord, weFTLESS.-Weftless tire cord is a plurality of cabled cotton cords without interlacing weft yarns.

TOBACCO CLOTH.-See "Cheesecloth."

TRACING CLOTH.-Tracing cloth is a fine, plain-woven cotton fabric heavily dressed, glazed and transparent enough to permit tracing with ink and copying. TRAINING PANTS.-Training pants are heavy-weight, knit, athletic or gymnasium, cotton pants, usually with ankle length, loose-fitting legs, and with draw-string or elastic top and bottoms.

Trousering.—Trousering is a heavy, coarse, cotton fabric, twill weave, ingrain checks and stripes, sometimes with back napped.

TRUNKS.-Trunks are an article of underwear, covering the lower part of the torso and thighs, fabricated from a knit, cotton fabric.

TWINE.-Twine is a line or a cord made up of one or more yarns of medium or hard cabled twist, used for tying, making nets, and other purposes.

TUBULAR KNIT FABRIC.-Tubular knit fabric is seamless fabric, composed of looped and interlaced cotton yarns, produced on a circular knitting machine. UNDERSHIRTS, ATHLETIC.-Athletic undershirts are a pullover-type undershirt cut deep at the neck and arm holes, fabricated from a light-weight, knit, cotton fabric.

UNDERSHIRTS, BANDS, AND WRAPPERS, INFANTS'.-Infants' undershirts, bands, and wrappers are articles of underwear for covering the upper part of the torso, with full open front and double-breasted, fastening with either ties or buttons, fabricated from a knit, cotton fabric.

Undershirts, OTHER THAN Athletic and iNFANTS'.-Undershirts, other than infants' and athletic, are articles of underwear covering the torso with or without sleeves, either pullover style or half open, fabricated from a knit, cotton fabric. UNDERWEAR.-Underwear is a collective term including cotton garments of any type whatsoever worn under the visible apparel, hosiery excepted.

UNIFORMS, MAIDS', NURSES', ETC.—Maids', nurses' and other kinds of women's uniforms are one-piece or two-piece suits, consisting of blouse and skirt, made of cotton, woven fabrics, generally having distinctive characteristics of servitude or profession.

UNIFORMS, MEN'S TWO-PIECE.-Men's uniforms, two-piece, are suits consisting of jacket or coat and trousers, made of woven, cotton fabrics, generally bearing distinctive characteristics of servitude, profession, or fraternalism.

UNION SUITS.-Union suits are one-piece articles of cotton underwear, knit or woven, usually full-buttoned, with or without sleeves, and either long or short legs. VELOUR OR COTTON VELVET.—Velour or cotton velvet is a cut, cotton, warp-pile fabric.

VELVETEEN.-Velveteen is a cut cotton weft pile fabric.

Vests, women's.—Women's vests are articles of underwear, generally for covering only the torso, sometimes having sleeves, and fabricated from knit cotton fabrics.

VOILE.-Voile is a light-weight, low-count, cotton dress fabric, plain weave, made with hard or slack twisted yarns, usually gassed.

WAIST SUITS, CHILDREN'S ANd infants'.—Children's and infants' waist suits are articles of underwear, torso length, buttoned front or back, reinforced by tape or other fabric, and having a number of extra buttons usually sewed on with tape to support outer garments, fabricated from knit cotton fabrics.

WARPS.-Warps are cotton yarns forming the lateral basis of fabrics.

WASTE.-Waste is motes and fly, card strips, comber noils, slasher waste, cuttings, clippings, rags, and similar materials (not including substandard products

and short-length piece goods) incident to the processing, manufacturing or fabricating of cotton or of cotton products.

WEFT.-Weft is the system of yarns in woven cotton fabrics which interlaces with the warp yarns.

WOVEN FABRICS.-Woven fabrics are fabrics composed of different systems of yarn which interlace with each other.

YARN.-Yarn is a continuous strand, single or plied, spun from cotton fibers.

II. CONVERSION FACTORS

In lieu of and in revision of the third paragraph of the above-mentioned Cotton Regulations, Series 2, Supplement 1 (which said paragraph was adopted in lieu of and in revision of the fourth paragraph of the above-mentioned Cotton Regulations, Series 2), I do hereby establish that the conversion factors for articles processed from cotton, effective on and after December 1, 1933, to determine the amount of tax imposed or refunds to be made with respect thereto, are as follows: The following table fixes (1) the conversion factors, being the percentage of the per-pound processing tax on cotton, with respect to each pound of the cotton content of the following articles processed from cotton, which cotton content is found by deducting from the total weight of such articles the percentage of the total weight thereof represented by the weight of sizing or buttons, rayon, silk, other textile fibers, or other noncotton content, and (2) the percentage of the total weight of said articles determined to represent, as to "rugs and mats other than cotton weft," the weight of all noncotton content, and, as to all other said articles, the weight of all noncotton content except rayon, silk and other textile fibers other than cotton: