HQ 110718: Vessel: EXPORT PATRIOT V-149 Date of Arrival: March 12, 1989 Port of Arrival: Port Elizabeth, New Jersey Vessel Repair Entry No. 514-3003699-9

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 110718

                          May 25, 1990

VES-13-18-CO:R:P:C  110718 KVS

CATEGORY:  Carriers

Chief
Residual Liquidation
and Protest Branch
6 World Trade Center
New York, NY  10048

RE:  Vessel:  EXPORT PATRIOT V-149
     Date of Arrival:  March 12, 1989
     Port of Arrival: Port Elizabeth, New Jersey
     Vessel Repair Entry No. 514-3003699-9

Dear Sir:

     This is in response to your memorandum of December 18, 1989,
which forwards for our consideration an application for relief
from vessel repair duties as regards the EXPORT PATRIOT V-149,
vessel repair entry no. 514-3003699-9.  Our findings are set
forth below.

FACTS:

     The EXPORT PATRIOT, owned by Farrell Lines, Inc., underwent
foreign shipyard operations on February 11-13 and February 25-26,
1989, in Naples, Italy.  The vessel arrived in the United States
on March 12, 1989 at Port Elizabeth, New Jersey, and made entry.
The application for relief under consideration was timely filed
on April 24, 1989.

ISSUE:

     Whether the work performed on the subject vessel constitutes
dutiable repairs within the meaning of 19 U.S.C. 1466.

LAW AND ANALYSIS:

     Title 19, United States Code, section 1466(a), provides, in
pertinent part, for payment of duty in the amount of 50 percent
ad valorem on the cost of foreign repairs to vessels documented
under the laws of the United States to engage in the foreign or
coastwise trade, or vessels intended to be employed in such
trade.
                              - 2 -


     The applicant contends that the cost of the opening of the
condenser and the cost of checking a broken boiler pipe are non-
dutiable because this work was carried out in preparation of
repairs.  While these charges may be non-dutiable if incurred as
part of a general inspection where no repairs are undertaken,
here, the charges were an integral part of the repairs performed
and as such are dutiable.

     We find that the following items are not dutiable under 19
U.S.C. 1466:

     Carrino Giovanni Figli invoice # 030
     Transportation                  390.000. Italian lira

     Carrino Giovanni Figli invoice # 031
     Transport from/for facility     110.000. Italian lira

     All other items not listed above are dutiable.

HOLDING:

     Following a thorough review of the evidence provided, and as
detailed in the Law and Analysis section of this ruling, the
application is granted in part and denied in part.

                                     Sincerely,




                                     B. James Fritz
                                     Chief
                                     Carrier Rulings Branch