HQ 111586: Vessel Repair Entry No. 110-0103985-5; SEA-LAND MARINER; V-103; 19 U.S.C. 1466

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 111586

                          March 15, 1995

VES-13-18-CO:R:IT:C 111586 GEV

CATEGORY:  Carriers

Deputy Regional Director
Commercial Operations
Pacific Region
1 World Trade Center
Long Beach, California 90831

RE:     Vessel Repair Entry No. 110-0103985-5; SEA-LAND MARINER; V-103;
     19 U.S.C.  1466

Dear Sir:

     This is in response to a memorandum from the Chief, Technical Branch, Commercial
Operations Division, dated March 13, 1991, forwarding a petition for review of  Headquarters
ruling no. 111226.  Our findings on this matter are set forth below.

FACTS:

     The SEA-LAND MARINER is a U.S.-flag vessel owned and operated by Sea-Land
Service, Inc. ("Sea-Land"). The subject vessel had foreign shipyard work performed on her in
Japan, Hong Kong, Kaohsiung and Singapore in January and February of 1990.  The vessel
arrived in the United States at the port of Tacoma, Washington on February 26, 1990.  A vessel
repair entry  was filed on the date of arrival.

      The applicant requested and received from the San Francisco Vessel Repair Liquidation
Unit a 30-day extension of time in which to file an application for relief and supporting
documentation.  The application and supporting documentation were not filed within this
authorized time period.  Consequently, Headquarters ruling no. 111226, dated October 9, 1990
held that the application for relief should be denied as untimely without consideration as to its
merits.  The Chief, Technical Branch, Commercial Operations, in a letter dated November 21,
1990, so informed Sea-Land of Customs decision in this matter by enclosing a copy of ruling no.
111226.  In addition, the letter informed Sea-Land of their right to file a petition for review of 
Customs decision under  4.14(d)(2), Customs Regulations.
  


                              - 2 -

     In response to Customs letter of November 21, 1990, a letter from Sea-Land was received
by Customs on December 20, 1990, with supporting documentation.  Sea-Land requests that this
letter be considered a timely petition for review pursuant to  4.14(d)(2), Customs Regulations,
so that the subject vessel repair entry may be reconsidered in light of Sea-Land's supporting
documentation and claims for relief .   

ISSUE:

     Whether the letter from Sea-Land received by Customs on December 20, 1990, is
considered to be a timely petition for review pursuant to  4.14(d)(2), Customs Regulations so
that Sea-Land's claims for relief stated therein and the accompanying documentation may be
considered on their merits.

LAW AND ANALYSIS:

     Title 19, United States Code,  1466 (19 U.S.C.  1466), 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 engage in such trade.

     The Customs Regulations promulgated pursuant to 19 U.S.C.  1466 are set forth in title
19, Code of Federal Regulations,  4.14 (19 CFR  4.14).  Specifically,  4.14(d)(2), Customs
Regulations, provides, in pertinent part, that if an applicant is dissatisfied with the decision on its
application for relief, the applicant may file a petition for review of that decision.  Section
4.14(d)(2)(ii) provides that a petition for review may be "...filed with the appropriate vessel repair
liquidation unit within 30 days after the date of the written notice to the party of the decision on
the application for relief..."  It is readily apparent that Sea-Land's letter received by Customs on
December 20, 1990, meets this criterion.  Accordingly, the letter will be considered as a timely
petition for relief pursuant to  4.14(d)(2), Customs Regulations, and the merits thereof will be
considered in light of the entire record (i.e., all supporting documentation Customs has received
regarding this entry).

                              - 3 -

HOLDING:

     The letter from Sea-Land received by Customs on December 20, 1990, is considered to be
a timely petition for review pursuant to  4.14(d)(2), Customs Regulations so that Sea-Land's
claims for relief stated therein and the accompanying documentation may be considered on their
merits.

                              Sincerely,




                              Arthur P. Schifflin
                              Chief
                              Carrier Rulings Branch