HQ 111541: Vessel Repair; Protest; Vessel MYSTIQUE; Vessel Repair Entry No. 534-1114802-5; Protest No. 25019-000115

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 111541
                                  July 25, 1991


VES-13-18-CO:R:IT:C  111541 LLB

CATEGORY:  Carriers

Chief, Technical Branch
Commercial Operations
Pacific Operations
One World Trade Center
Long Beach, California 90831

RE:  Vessel Repair; Protest; Vessel MYSTIQUE; Vessel Repair Entry
     No. 534-1114802-5; Protest No. 25019-000115

Dear Sir:

     Reference is made to your memorandum of February 20, 1991,
which forwards for our consideration the Protest filed on behalf
of White Water Enterprises.  The submission protests the
liquidation of an entry totalling $1,800.00 in duty.

FACTS:

     The vessel repair entry at issue was liquidated on
September 29, 1989.  The Protest at issue was filed with Customs
on December 29, 1989.

ISSUE:

     Whether the documents presented for consideration constitute
a valid Protest which must be considered on the merits.

LAW AND ANALYSIS:

     Time limits exist for the submission of a protest and are
established under the specific authority of the protest statute
itself (19 U.S.C. 1514).  As most recently established in the
matter of Penrod Drilling Co. v. United States, 727 F. Supp.
1463, (C.I.T. 1989), the 90-day statutory filing deadline is
paramount to the merits of a particular case.  In this case, the
Protest was filed with Customs 91 days after liquidation of the
entry.  Having failed to meet the filing deadline in 1514, this
matter may not be administratively considered further.



HOLDING:

     The protest which is the subject of this ruling, having been
untimely filed, is denied.

                               Sincerely,




                               B. James Fritz
                               Chief
                               Carrier Rulings Branch