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HQ 111541
July 25, 1991

VES-13-18-CO:R:IT:C 111541 LLB

CATEGORY: CARRIER

Chief, Technical Branch
Commercial Operations
Pacific Operations
One World Trade Center
Long Beach, California 90831

RE: Vessel Repair; Protest; Vessel MYSTIQUE; Vessel Repair Entry No. 534-1114802-5; Protest No. 25019-000115

Dear Sir:

Reference is made to your memorandum of February 20, 1991, which forwards for our consideration the Protest filed on behalf of White Water Enterprises. The submission protests the liquidation of an entry totalling $1,800.00 in duty.

FACTS:

The vessel repair entry at issue was liquidated on September 29, 1989. The Protest at issue was filed with Customs on December 29, 1989.

ISSUE:

Whether the documents presented for consideration constitute a valid Protest which must be considered on the merits.

LAW AND ANALYSIS:

Time limits exist for the submission of a protest and are established under the specific authority of the protest statute itself (19 U.S.C. 1514). As most recently established in the matter of Penrod Drilling Co. v. United States, 727 F. Supp. 1463, (C.I.T. 1989), the 90-day statutory filing deadline is paramount to the merits of a particular case. In this case, the Protest was filed with Customs 91 days after liquidation of the entry. Having failed to meet the filing deadline in 1514, this matter may not be administratively considered further.

HOLDING:

The protest which is the subject of this ruling, having been untimely filed, is denied.

Sincerely,

B. James Fritz

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