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The Plywood Chest Association was formed in 1932 by a group of tea chest manufacturers and distributors to establish a quota selling scheme and for synchronisation of distribution. All meetings of the six members (Harrisons and Crosfield Limited, ACME Tea Chest Company Limited, Bobbins Limited (previously British plywood importers), Lea Elliott (London) Limited, Luralda Limited and Venesta Limited) were held at Harrisons and Crosfield Limited's offices. A branch of the Association, the Ceylon Plywood Chest Association, held its meetings at the offices of Harrisons and Crosfield Limited's Colombo branch.
The accounts date back to 1927 as the quota granted to each of the sellers was based on their respective shipments from Europe during the previous five years. Each seller was therefore required to submit figures of chest shipped 1927-32.