HQ 113457: Vessel Repair Entry No. C27-0112430-0; Petition; 19 U.S.C. 1466; PRESIDENT TRUMAN, V-54; Cleaning of bow thruster spaces

us-cbp-cross-rulings-hq-113457HQ 113457: Vessel Repair Entry No. C27-0112430-0; Petition; 19 U.S.C. 1466; PRESIDENT TRUMAN, V-54; Cleaning of bow thruster spacesGuidance

Abrir fonte

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 113457

                                 June 16, 1995

VES-13-18-R:IT:C    113457 GOB

CATEGORY:    Carriers

Deputy Regional Director
Commercial Operations
Pacific Region
One World Trade Center
Long Beach, California 90831

RE:  Vessel Repair Entry No. C27-0112430-0; Petition; 19 U.S.C. 1466; PRESIDENT      TRUMAN, V-54; Cleaning of bow thruster spaces

Dear Sir:

     This is in response to your memorandum dated May 23 1995, which forwarded
the petition submitted by American President Lines, Ltd. ("petitioner") with respect to
the above-referenced vessel repair entry. 

FACTS:

     The record reflects that the M/V PRESIDENT TRUMAN ("the vessel") arrived at
the port of Los Angeles, California on July 24, 1993 and filed the subject vessel repair
entry.

     The petition pertains to the cleaning of the bow thruster space.  The petitioner
states that no repair work was performed.  It states that the cleaning was confined to
the bow thruster space and did not involve the cleaning of the bow thruster machinery.

     In Ruling 112897 dated March 14, 1995, which pertained to this issue on this
voyage, we stated as follows:

     The precise issue presented  is whether the cleaning of the bow thruster may be  characterized as simple cleaning or as maintenance, not whether cleaning or     maintenance operations are dutiable or non-dutiable.  We find that cleaning of  the bow thruster is a maintenance operation that is subject to duty under 19 U.S.C. 1466.

                              - 2 -

ISSUE:

     Whether the cleaning of the bow thruster space is dutiable under 19 U.S.C.
1466.

LAW AND ANALYSIS:

     19 U.S.C. 1466 provides for the payment of duty at a rate of fifty percent 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 be
employed in such trade.

     As the petitioner asserts, the record reflects that the subject cleaning was
performed on the bow thruster spaces, and not on the bow thruster machinery.

     The record includes a document which states as follows:

     The bow thruster space decks an d bulkheads were covered with grease that   came from years of over greasing the bow thruster drive shaft bearings and      couplings.  The grease made access to the space dangerous for vessel crew,           who routinely inspect the area.  The cleaning of this space was a safety issue.  No repairs were performed by the vendor, only cleaning.

     After a consideration of this matter, we find that the cleaning of the bow thruster
space is dutiable pursuant to 19 U.s.C. 1466 as a maintenance item.

     We find that this issue is very similar to the issue of cleaning of scavenger air
spaces, which we have held to be dutiable in many cases.  For example, in Ruling
111571 dated March 4, 1992, we held that the removal of carbon and oil deposits from
diesel air scavenger spaces constituted a dutiable mainenance item under 19 U.S.C.
1466. 

HOLDING:

     The cleaning of the bow thruster space is dutiable pursuant to 19 U.S.C. 1466.

                              Sincerely,



                              Harvey B. Fox
                              Director
                              Office of Regulations and Rulings

Continue sua pesquisa no ChatGPT ou Claude

Conecte o Omnilex para pesquisar o corpus jurídico pelo seu assistente de IA.