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 > 1995 HQ Rulings > HQ 113298 - HQ 113511 > HQ 113390

Previous Ruling Next Ruling
HQ 113390

---

April 17, 1995

VES-13-18-CO:R:IT:C 113390 GOB

CATEGORY: CARRIER

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

RE: Vessel Repair Entry No. 603-1016990-3; 19 U.S.C. 1466; OCEAN PHOENIX; Application

Dear Sir:

This is in response to your memorandum dated March 28, 1995, which forwarded the application for relief submitted on behalf of Phoenix Processor Limited Partnership ("applicant") with respect to the above-referenced vessel repair entry.

FACTS:

The record reflects that the OCEAN PHOENIX ("the vessel") arrived at the port of Seattle, Washington on November 21, 1994. The subject vessel repair entry was filed on the same date.

Your office asks for our determination with respect to the following items:

Item No. Description

067 and 068 measurements and testing
072 cleaning before repairs
074 anchor chains
075 calibrating side cables
076 modification of cathodic protection system 087 inspection
088 outer seal gland
132 no. 7 centre D.B. W.B. Tank
135 shaft seal housing

ISSUE:

Whether the subject items are dutiable pursuant to 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.

After a consideration of the evidence of record, we make the following determinations.

The cost of the following items are not dutiable because the record indicates that dutiable repairs were not performed: 067, 068, 074, 075, 076, 087, and 132.

The cost of the following items is dutiable because the record reflects that these items are dutiable repairs or items incident to dutiable repairs: 072, 088, and 135. With respect to item 72, cleaning prior to and incident to repairs is dutiable. Similarly, item 088 contains repairs and items incident to repairs and is fully dutiable. Item 135 is a dutiable repair.

HOLDING:

As detailed supra, the application is granted in part and denied in part.

Sincerely,

Arthur P. Schifflin
Chief

Previous Ruling Next Ruling