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HQ 110746

May 24, 1990

VES-13-18-CO:R:P:C 110746 KVS

CATEGORY: CARRIER

Chief
Residual Liquidation and Protest Branch
Attn: Vessel Repair Liquidation Unit
6 World Trade Center
New York, New York 10048

RE: Vessel repair; untimely protest
Vessel: SS EXPORT PATRIOT V-106
Date of Arrival: December 5, 1983
Port of Arrival: New York
Protest No. 1001-5-008524
Vessel Repair Entry No. 4601-84-700429-8

Dear Sir:

This is in response to your memorandum of December 22, 1989, which forwards for our consideration protest # 1001-5-008524, filed in connection with vessel repair entry 4601-84-700429-8. Our findings are set forth below.

FACTS:

The SS EXPORT PATRIOT is owned by Farrell Lines, Inc. The vessel underwent foreign shipyard operations at Genoa, Italy on 11/21/83 and at Barcelona, Spain on 11/23/83. The vessel arrived at New York on 12/5/83 where entry was made. An application was filed in connection with the subject entry on 12/30/83. The application was denied and the entry was liquidated on 6/8/84. The protest that is currently under consideration was filed 6/28/85.

ISSUE:

Whether a protest that is filed 385 days after the date of liquidation is timely filed and may be considered on its merits.

LAW AND ANALYSIS:

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

Title 19, United States Code, section 1514, states, in pertinent part, that decisions concerning "classification and rate and amount of duties chargeable" shall become final and conclusive upon all persons unless a protest is filed within 90 days of the notice of liquidation or reliquidation.

In the case under consideration, the entry under protest was liquidated on June 8, 1984. Therefore, under the time limitations provided by statute, the protestant had 90 days - until September 6, 1984 - in which to file a protest. Here, the protest was not filed until June 28, 1985, more than a year after the deadline provided by statute. Accordingly, the liquidator's decision that the costs of repairs are subject to duty under 19 U.S.C. 1466 is final. The protest is denied in full.

HOLDING:

A protest which is filed 385 days after the date of liquidation is untimely filed and may not be considered on its merits.

Sincerely,

B. James Fritz

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