HQ 112168: Vessel Repair; Late Entry; No Application Filing; Vessel GROTON; Entry Number 458-0006594-3

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 112168

                          May 21, 1992


VES-13-18-CO:R:P:C  112168 GFM

CATEGORY:  Carriers

Deputy Assistant Regional Commisioner
Classification and Value Division
ATTN:  Regional Vessel Repair Liquidation Unit
New York  NY  10048-0945

RE:  Vessel Repair; Late Entry; No Application Filing; Vessel
     GROTON; Entry Number 458-0006594-3

Dear Sir:

     Reference is made to your memorandum of April 1, 1992,
forwarding for our consideration vessel repair entry invoices and
associated documentation in connection with the arrival of the
vessel GROTON.

FACTS:

     The vessel GROTON arrived in the port of Staten Island, New
York, on July 30, 1991.  More than sixty days later, on October
9, 1991, a vessel repair entry was filed in that port.  Invoices
and associated cost documents were subsequently submitted.  These
documents were marked by the company to indicate charges for
which remission was sought, with a brief justification supplied
for each such indication.  No application for relief was ever
filed.

ISSUE:

     Whether the submitted claim for relief may be considered in
light of the fact that the entry was tardy and no application for
relief was ever filed.






LAW AND ANALYSIS:

     The Customs Regulations provide specific time limits for the
submission of documentation necessary to support a complete
vessel repair entry, including applications for relief from the
imposition of duty.

     Customs Regulations 19 CFR 4.14 (b)(2)(ii) states that when
repair entries is submitted as an incomplete account, the
evidence must be submitted within 60 days from the date of the
vessel's arrival.  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 repair 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 the appropiate vessel
repair liquidation unit, which shall transmit the request to
Headquarters, U.S. Customs Service".

     The time period for filing an application for relief is
concurrent with the above-stated time period, as provided in
section 4.14(b)(2)(ii)(B).

     Regulations promulgated by the Secretary of the Treasury
under a specific provision of the Tariff Act are mandatory, and
compliance therewith is a condition precedent to the right
accorded by the statute.  Socony Vacuum Oil Co. v. United States,
44 CCPA 83 (1956).

     In this case, the presentation of entry was made nearly two
months after arrival.  Further, no application for relief was
ever filed and no request for a extension of time to submit
documentation was received by the Vessel Repair Liquidation Unit.
The time limit for submitting an Application for Relief runs
concurrently with that provided for the submission of
documentation to support the entry.  As in the case of cost
evidence, the regulations provide for requests for extension of
time to submit Applications for Relief (19 CFR 4.14(d)(1)(i)).

     The vessel operator in this case neither met the time limits
prescribed by law nor availed itself of the opportunity to seek
liberally granted extensions of time in order to comply.  As
such, we consider the entry and all of its attendant
documentation, to be fatally flawed and unreviewable.  We find
that this entry should be referred for immediate liquidation.
The vessel operator should be notified that the only remaining
appeal mechanism available following liquidation of the entry is
provided for under section 514, Tariff Act of 1930, as amended
(19 U.S.C. 1514), the filing of a protest.
HOLDING:

     The Application for Relief submitted in this case will not
be reviewed since it supports a delinquent entry and is itself a
tardy submission.  This entry should be liquidated and the vessel
operator should be informed of the right to file a protest of
that liquidation under 19 U.S.C. 1514 and 19 CFR Part 174.

                                Sincerely,




                                B. James Fritz
                                Chief
                                Carrier Rulings Branch