HQ 111780: Entry No. H19-0901242-9; Vessel Repair; Casualty; 19 U.S.C. 1466; 19 C.F.R. 4.14; M/V SUGAR ISLANDER.

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 111780

                          April 7, 1992

VES-13-18-CO:R:IT:C 111780  GFM

CATEGORY:  Carriers

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

RE:  Entry No. H19-0901242-9; Vessel Repair; Casualty; 19 U.S.C.
      1466; 19 C.F.R.  4.14; M/V SUGAR ISLANDER.

Dear Sir:

     This letter is in response to your memorandum of June 24,
1991, which forwards for our review and ruling the above
referenced application for relief from the assessment of vessel
repair duties.

FACTS:

     The record reflects that on March 14, 1991, the subject
vessel, the M/V SUGAR ISLANDER, while docked in Chittagong,
Bangladesh, experienced a malfunction of its anchor windlass
while preparing to embark upon a voyage to Hawaii.  Due to the
unavailability of adequate repair facilities in Bangladesh, the
ship's crew affected temporary remedial repairs to the anchor
mechanism.  Concern regarding the ship's continued seaworthiness
prompted the master to affect repairs at Singapore, the first
suitable location enroute to Hawaii.  Applicant now seeks to
establish that such repairs resulted from a casualty and that
remission of duties is warranted.

ISSUE:

     (1)  Whether the evidence submitted is sufficient to
demonstrate that the equipment malfunction in question was
brought about by casualty entitling applicant to remission of
duties under 19 U.S.C.  1466.

LAW AND ANALYSIS:

     Title 19, United States Code, section 1466, provides in
pertinent part for payment of duty in the amount of 50 per cent
ad valorem on the cost of foreign repairs to vessels documented
under the laws of the United States to engage in foreign or
coastwise trade, or vessels intended to engage in such trade.

     The statute provides for the remission of duties in those
instances where good and sufficient evidence is furnished to show
that foreign repairs were compelled by "stress of weather or
other casualty" and were necessary to secure the safety and
seaworthiness of the vessel to enable her to reach her port of
destination. 19 U.S.C.  1466(d)(1) (1988).  The Customs
regulations issued under the authority of this statute are found
in 19 C.F.R.  4.14 (1991).  The term "casualty", as it is used
in the statute, has been interpreted as something, like stress of
weather, that comes with unexpected force or violence, such as
fire, explosion, or collision.  Dollar Steamship Lines, Inc. v.
United States, 5 Cust. Ct. 23, 28-29, C.D. 362 (1940).  In the
absence of evidence of such a casualty causing event, we must
consider the repair to have been necessitated by normal wear and
tear.  C.S.D. 89-95, 23 Cust. B. & Dec., No. 43, 4, 5 (1989).

     In the present case, although the applicant provided
documentation regarding the ship's specific malfunction and
subsequent repairs, the  applicant furnished no information
whatsoever concerning the events which may have caused this
malfunction.  Under these circumstances, "good and sufficient"
evidence has not been provided.  Accordingly, remission cannot be
granted.

HOLDING:

     Based upon the absence of evidence concerning the vessel's
alleged casualty, the request for remission of duties is denied.

                                   Sincerely,




                                   B. James Fritz
                                   Chief
                                   Carrier Rulings Branch