HQ 0112891 - 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) - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0112786 - HQ 0112925 > HQ 0112891

HQ 112891

November 17, 1993

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

CATEGORY: CARRIER

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.

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

Previous Ruling Next Ruling