HQ 110907: Vessel: VALUE V-1 Date of Arrival: June 21, 1988 Port of Arrival: New York Vessel Repair Entry No. 514-3003399-6

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 110907


                          June 19, 1990


VES-13-18-CO:R:P:C 110907 KVS

CATEGORY:  Carriers

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

RE:  Vessel:  VALUE V-1
     Date of Arrival:  June 21, 1988
     Port of Arrival:  New York
     Vessel Repair Entry No. 514-3003399-6

Dear Sir:

     This is in response to your memorandum of March 5, 1990,
which transmits for our consideration an application for relief
from vessel repair duties file in connection with the VALUE V-1,
vessel repair entry no. 514-3003399-6.  Our findings are set
forth below.

FACTS:

     The VALUE, owned by Sea-Land Service, Inc., underwent
various shipyard operations at several foreign shipyards in May-
June 1988.  The vessel arrived in the United States at New York
on June 21, 1988, and made timely entry.  The application for
relief currently under consideration was filed on September 19,
1988.

ISSUE:

     Whether an application for relief from vessel repair duties
that is submitted 90 days after the date of arrival is untimely
so  as to preclude consideration on its merits.

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 Customs Regulations provide specific time limitations
for the submission of an application for relief of vessel repair
duties.  This time period is contained in section 4.14(d)(1)(ii),
which states:

          The application for relief, with supporting
          evidence, shall be filed within 60 days from
          the date of first arrival of the vessel.
          However, if good cause is shown, the
          appropriate vessel repair unit may authorize
          one 30-day extension of time to file beyond
          the 60-day filing period.

     Furthermore, the regulations specify that the time period
for filing the application for relief is concurrent with the time
period for submission of costs.  Section 4.14(b)(2)(ii)(B)
states:

          The 60-day time period to submit evidence of
          cost on the entry is concurrent with the 60-
          day time period to submit an application for
          relief under paragraph (d)(1)(ii) of this
          section and will not operate to provide
          additional time to submit an application for
          relief.  A request for additional time to
          submit evidence of cost may include a request
          for additional time to submit an application
          for relief.

     This additional time to submit evidence of cost and an
application for relief is found in section 4.14(b)(2)(ii),
Customs Regulations:

          If before the end of the 60-day period, the
          party that is required to furnish the
          evidence of cost submits a written request
          for an extension of time beyond the 60-day
          period, together with a satisfactory
          explanation of the delay, to the appropriate
          vessel liquidation unit, that unit may grant
          an additional 30-day extension of time to
          submit cost evidence.  Any request for a
          further extension of time to furnish evidence
          of cost shall be submitted to Headquarters,
          U.S. Customs Service...for approval.

     In the case under consideration, the VALUE arrived at New
York on June 21, 1988.  Under the regulations, the vessel had
until August 20, 1988 to submit an application for relief and
                              - 3 -


cost evidence.  However, the application for relief was not
filed until September 19, 1988.

     Although the regulations provide for the granting of a 30-
day extension upon application to the appropriate vessel
liquidation unit, we find no record that an extension was either
requested or granted.

HOLDING:

     An application for relief from vessel repair duties filed 90
days after the date of the vessel's arrival is untimely so as to
preclude consideration on its merits when no request for an
extension of time to file is made.

                                Sincerely,




                                B. James Fritz
                                Chief
                                Carrier Rulings Branch