HQ 111862: Vessel Repair; Evidence of Cost; Late Submission; Penalty; 19 U.S.C. 1466; 19 C.F.R. 4.14; S/S CHERRY VALLEY; Entry No. 002-0409857-8.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 111862

                          March 6, 1992

VES-13-02/18   CO:R:IT:C  111862  JBW

CATEGORY:   Carriers

Deputy Assistant Regional Commissioner
Classification and Value Division
ATTN:  Regional Vessel Repair Liquidation Unit
6 World Trade Center
New York, New York 10048-002980

RE:  Vessel Repair; Evidence of Cost; Late Submission; Penalty;
     19 U.S.C. 1466; 19 C.F.R. 4.14; S/S CHERRY VALLEY; Entry
     No. 002-0409857-8.

Dear Sir:

     This letter is in response to the above-referenced vessel
repair entry that was forwarded to this office.

FACTS:

     The record reflects that the subject vessel, the S/S CHERRY
VALLEY, arrived at the port of Bayonne, New Jersey, on March 3,
1991.  A vessel repair entry, number 002-0409857-8, was filed
May 13, 1991.  No further communication was received from the
vessel operator until July 10, 1991, at which time cost evidence
relating to the entry was also filed.  Your office issued a
memorandum dated August 16, 1991, to the Office of Fines,
Penalties and Forfeitures, New York Region, Newark Area, to
recommend that that office proceed with a penalty action for
failure to make entry.  19 C.F.R. 4.14(b)(2).

ISSUE:

     Whether the vessel operator timely filed its entry and its
cost documentation.

LAW AND ANALYSIS:

     Section 4.14(b) of the Customs Regulations provides specific
time limitations for the filing of a vessel repair entry. This
section states:

          All equipment, parts, or materials purchased
          for, and repairs made outside the United
          States to, any vessel subject to the
          provisions of [19 U.S.C. 1466] shall be
          entered on Customs Form 226 by the master or
          owner of the vessel.  The entry shall be
          filed with the appropriate Customs officer at
          the port of first arrival within five working
          days after arrival.

19 C.F.R. 4.14(b)(2) (1991).  The vessel under consideration
first arrived on March 3, 1991.  No vessel repair entry was
received by the Customs Service until May 13, 1991, well after
the expiration of the five day time limit.  We therefore concur
in your recommendation that a penalty action be initiated for the
failure to file in a timely manner the vessel repair entry.

     Furthermore, the Customs Regulations provide that evidence
showing the cost of each item appearing in the entry must be
submitted within sixty days from the date of the vessel's
arrival, unless the appropriate vessel repair liquidation unit
grants an extension.  19 C.F.R. 4.14(b)(2)(ii).  The record
contains no evidence that an extension was authorized, and the
supporting evidence was filed after the sixty-day time period
had expired.  We therefore recommend that a penalty action be
instituted for the failure to timely file evidence of vessel
repair costs.

HOLDING:

     Vessel repair entry shall be filed with the appropriate
Customs officer at the port of first arrival within five working
days after arrival.  The vessel under consideration first arrived
on March 3, 1991, but no entry was received by the Customs
Service until May 13, 1991.  We therefore concur in your
recommendation that a penalty action be initiated for the failure
to file in a timely manner the vessel repair entry.  We also
recommend that a penalty action be instituted for the failure to
timely file evidence of vessel repair costs.



                              Sincerely,



                              B. James Fritz
                              Chief
                              Carrier Rulings Branch