HQ 112891: Vessel Repair; Petition for Review; Time of Filing; Vessel Repair Entry No. C46-0013786-2 dated October 17, 1991; ADM. WM. M. CALLAGHAN (V-2)

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 112891

                          November 17, 1993

VES-13-18-CO:R:IT:C  112891 DEC

CATEGORY:  Carriers

Chief, Residual Liquidation and Protest Branch
United States Customs Service
Six World Trade Center
New York, New York  10048-0945

RE:  Vessel Repair; Petition for Review; Time of Filing;
     Vessel Repair Entry No. C46-0013786-2 dated October 17, 1991;
     ADM. WM. M. CALLAGHAN (V-2)

Dear Sir:

     This is in response to your memorandum dated September 17,
1993, which forwards the petition for review of the assessment of
vessel repair duties filed in connection with the above-referenced
vessel.


FACTS:

     The ADM. WM. M. CALLAGHAN is operated by Marine Carriers (USA)
Incorporated.  It is an American-flag vessel.  While abroad, the
ADM. WM. M. CALLAGHAN struck an uncharted coral reef in the area of
Avocet Rock (U.S. Coast Guard letter 16732/MC90005924/NY/90, dated
February 22, 1991) and had extensive foreign repairs performed prior
to returning to the United States.  Subsequently, the vessel arrived
in the United States at Bayonne, New Jersey on October 11, 1991.  A
vessel repair entry was filed on October 17, 1991.

     In Headquarters Decision 112537 (May 21, 1993), the Customs
Service denied relief from the assessment of vessel repair duties
because of an inadequate evidentiary record upon which relief could
be granted.  Pursuant to Title 19, Code of Federal Regulations,
section 4.14(d)(2), the vessel operator filed a petition which the
Customs Service received on July 28, 1993.  The petitioner states
that the decision letter on the application from the vessel repair
liquidation unit denying relief was dated June 25, 1993.

     
ISSUE:

     Whether the petition for review of the assessment of vessel
repair duty was timely filed pursuant to 19 C.F.R.
 4.14(d)(2)(1993).


                                 -2-


LAW AND ANALYSIS:

     In Headquarters Decision 112537 (May 21, 1993), Customs
informed the applicant that no relief from the assessment of vessel
repair duties could be granted without a properly submitted
Application for Relief.  

     In addition to denying relief for an improper submission,
Customs informed the applicant of the right to file a petition
pursuant to Title 19, Code of Federal Regulations, section
 4.14(d)(2).  That section provides that:

           The petition for review . . . shall be
           filed within 30 days after the date of
           the written notice to the party of the
           decision on the application . . ..

19 C.F.R.  4.14(d)(2)(ii)(1993).

     In its petition, the petitioner states that it received
Headquarters Decision 112537 (May 21, 1993) on June 25, 1993. 
According to 19 C.F.R.  4.14(d)(2)(ii), the thirty (30) day time
limit begins to run after the date of the written notice. 
Consequently, the petition which Customs received on July 28, 1993,
is not timely.  Accordingly, the petition for relief is denied on
this procedural basis without an examination of the  merits of the
casualty claim.

     Accordingly, this entry should be liquidated and the petitioner
should be informed of its right to file a protest in accordance with
19 C.F.R.  174 following the liquidation of this entry, as evidenced
by the posting of the bulletin notice of liquidation.


HOLDING:

     After a thorough review of the record and the additional
evidence presented, the petition for relief is denied as detailed in
the Law and Analysis portion of this ruling.  The petitioner should
be informed of the right to file a protest following liquidation of
this entry, as evidenced by the posting of the bulletin notice of
liquidation.

                                Sincerely,




                                Arthur P. Schifflin
                                Chief