HQ 111269: Vessel repair; Entry No. C27-0012523-3; Protest No. 27049- 002198; Casualty; Weather-related damage; Vessel PRESIDENT JACKSON, V-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 111269

                        February 27, 1991


VES-13-18-CO:R:IT:C  111269 LLB

CATEGORY:  Carriers

Chief, Technical Branch
Commercial Operations
Pacific Region
One World Trade Center
Long Beach, California 90731

RE:  Vessel repair; Entry No. C27-0012523-3; Protest No. 27049-
     002198; Casualty; Weather-related damage; Vessel PRESIDENT
     JACKSON, V-3

Dear Sir:

     Reference is made to your memorandum of September 4, 1990,
which forwards for our determination the Protest of liquidation
filed by American President Lines, Ltd., in regard to the above-
captioned vessel repair entry.

FACTS:

     While en-route from Oakland, California, to Yokohama, Japan,
the vessel PRESIDENT JACKSON encountered high winds and heavy
swells with confused seas.  It was noted at the time in the
vessel's deck log that damage was found at the welded seam in the
bow recess for the starboard anchor.  The weld was cracked for
some 36 inches, and actually opened for 22 inches to a maximum
width of one-and-one-eighth inches.  Relief from duty is sought
for the cost of repairing this damage, as well as for the cost of
an ABS damage report concerning this matter.  Evidence submitted
to support the claim of weather-related damage includes extracts
from the deck log, the ABS damage report, a U.S. Coast Guard
Report of Marine Accident, Injury or Death, and foreign shipyard
invoices.

ISSUE:

     Whether sufficient evidence is provided to substantiate the
claim that the costs under protest were necessitated by weather-
related damage.

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.

     Title 19, United States Code, subsection 1466(d)(1), states
that the Secretary of the Treasury is authorized to remit or
refund such duties if the owner or master furnishes good and
sufficient evidence that the vessel was compelled to put into a
foreign port and make repairs to secure the safety and
seaworthiness of the vessel to enable her to reach her port of
destination.

     The term "casualty" as it is used in the statute, has been
interpreted as something which, like stress of weather, comes
with unexpected force or violence, such as fire, explosion, or
collision (Dollar Steamship Lines, Inc. v. United States, 5
Cust. Ct. 28-29, C.D. 362 (1940).  In this sense, a "casualty"
arises from an identifiable event of some sort.  In the absence
of evidence of such a casualty event, we must consider the repair
to have been necessitated by normal wear and tear.  See Customs
Ruling Letter 106159  LLB (9-8-83).

     In the present matter, it has been demonstrated to our
satisfaction that the repairs to the weld in the starboard anchor
recess were necessitated by the heavy weather incident.  Further,
as a cost inexorably tied to that expense, the cost of the ABS
damage report is also casualty-related.  As such, the Protest on
both of these items is allowed.

HOLDING:

     Following thorough review of the evidence submitted and
after a full review of the applicable law and precedents, we have
determined that the Protest in this matter should be granted in
full, as specified above.

                                 Sincerely,




                                 B. James Fritz
                                 Chief
                                 Carrier Rulings Branch