HQ 113036: Vessel Repair; Protest No. 531-94-100007 Vessel Repair Entry No. C21-0000157-0 & C21-0000158-8 Date of Arrival: March 2, 1993 Port of Arrival: Beaumont, Texas Vessel: ITB STRONG AMERICAN V-140

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 113036

                            June 1, 1994

VES-13-18-CO:R:IT:C  113036 DEC

CATEGORY:  Carriers

Regional Director
Commercial Operations Division
423 Canal Street
New Orleans, Louisiana  70130-2341

RE:  Vessel Repair; Protest No. 531-94-100007
     Vessel Repair Entry No. C21-0000157-0 & C21-0000158-8
     Date of Arrival:  March 2, 1993
     Port of Arrival:  Beaumont, Texas
     Vessel:  ITB STRONG AMERICAN V-140

Dear Sir:

     This ruling is in response to your memorandum dated February
25, 1994, which forwards a protest from the assessment of vessel
repair duties that was filed in connection with the above-
referenced vessel.

FACTS:

     The protestant states that the integrated tug-barge STRONG
AMERICAN encountered heavy swells and rough seas (force eight winds
on the Beaufort scale) while it was traveling en route to
Bremerhaven, Germany from January 24-26, 1993. The protestant claims
that since the damaged area was between the tug and the barge, the
extent of the damage was not readily visible while the vessel was at
sea.  Once in Bremerhaven, it was determined that the repairs were
required to insure the safe operation of the integrated tug-barge. 
The vessel operator has submitted the pertinent invoices, vessel
logs, and additional documents in support of its claim that the
repairs were required because of the occurrence of a casualty.


ISSUE:

     Whether sufficient evidence is provided to substantiate the
claim that the repairs were necessitated by weather-related damage
and should, therefore, be exempt from vessel repair duties.


LAW AND ANALYSIS:

     Title 19, United States Code, section 1466(a) provides, in
pertinent part, for payment of duty in the amount of fifty percent
                                 -2-


ad valorem on the cost of foreign repairs to a vessel documented
under United States law to engage in the foreign or coastwise trade,
or to a vessel 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 of the vessel provides good and
sufficient evidence that the vessel was compelled by stress of
weather or other casualty to put into such foreign port to 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 Headquarters Ruling
106159 (Sept. 8, 1983).

     Customs regulations require that certain supporting evidence be
submitted with a request for relief for damages resulting from
stress of weather.  This evidence includes photocopies of the
relevant parts of the vessel's logs, certifications of any claimed
casualty by the master or other responsible vessel officer with
personal knowledge of the facts, and a certification by the master
that the repairs were necessary for the safety and seaworthiness of
the vessel to enable her to reach her port of destination in the
United States.  19 C.F.R.  4.14(d)(1)(iii)(D) - (F) (1992).

     In Treasury Decision 78-180, Customs established guidelines to
be used when relief is requested on the basis that the vessel
encountered high winds.  T.D. 78-180, 12 Cust. B. & Dec. 382 (1978). 
Customs held that winds of force nine on the Beaufort scale, a
numerical scale rating winds according to ascending velocity from
zero (calm) to twelve (hurricane), accompanied by a reasonable
description of the conditions and verified as required in the
regulations, raise a presumption that damages caused were due to
stress of weather (see Rene de Kerchove, International Maritime
Dictionary 52 (2nd Ed. 1961)).

     Customs finds that the repairs performed on the tug STRONG were
due to the heavy swells and rough seas that the STRONG encountered
January 24-26, 1993, while the vessel was en route to Bremerhaven,
Germany.  While the winds were short of the force nine guideline,
Customs is satisfied that the invoices and supporting evidence
demonstrate that the STRONG suffered a weather-related casualty.
Accordingly, the protestant's request for remission of vessel repair
duty based on a claim of casualty to the STRONG is granted.


                                 -3-


     However, the repairs that were performed upon the barge
AMERICAN are not entitled to remission based on a claim of casualty. 
The protestant has not provided sufficient corroborating evidence to
support the Chief Mate's affidavit.  Headquarter Ruling 111607 (Jun.
26, 1991).  The Chief Mate's affidavit does not provide verification
of the vessel operator's claim that the repairs to the AMERICAN were
due to the stress of weather.  The Chief Mate merely states that a
board blocked the vent pipe in the number three starboard wing tank
which apparently caused damage to the tank top.  Since the record
does not contain any corroborating evidence in support of the vessel
operator's claim that the damage to the AMERICAN was due to a
casualty, Customs finds this item dutiable.


HOLDING:

     The protestant's claim for remission of vessel repair duty is
granted with respect to the tug STRONG based on a finding that the
tug suffered a casualty.

     The protestant's claim for remission of vessel repair duty is
denied with respect to the barge AMERICAN based on insufficient
corroborating evidence of a casualty.

     Accordingly, this protest is granted, in part, and denied, in
part.

     In accordance with Section 3A(11)(b) of Customs Directive 099
3550-065, dated August 4, 1993, Subject:  Revised Protest Directive,
this decision should be mailed by your office to the protestant no
later than 60 days from the date of this letter.  Any reliquidation
of the entry in accordance with the decision must be accomplished
prior to the mailing of the decision.  Sixty days from the date of
the decision the Office of Regulations and Rulings will take steps
to make the decision available to customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette Subscription
Service, LEXIS, Freedom of Information Act and other public access
channels.

                                Sincerely,




                                Arthur P. Schifflin
                                Chief
                                Carrier Rulings Branch