Entry No. H19-0901242-9; Vessel Repair; Casualty; 19 U.S.C. 1466; 19 C.F.R. 4.14; M/V SUGAR ISLANDER.

HQ 111780 April 7, 1992 VES-13-18-CO:R:IT:C 111780 GFM CATEGORY: Carriers Chief, Technical Branch Commercial Operations Division Pacific Region One World Trade Center Long Beach CA 90731 RE: Entry No. H19-0901242-9; Vessel Repair; Casualty; 19 U.S.C. 1466; 19 C.F.R. 4.14; M/V SUGAR ISLANDER. Dear Sir: This letter is in response to your memorandum of June 24, 1991, which forwards for our review and ruling the above referenced application for relief from the assessment of vessel repair duties. FACTS: The record reflects that on March 14, 1991, the subject vessel, the M/V SUGAR ISLANDER, while docked in Chittagong, Bangladesh, experienced a malfunction of its anchor windlass while preparing to embark upon a voyage to Hawaii. Due to the unavailability of adequate repair facilities in Bangladesh, the ship's crew affected temporary remedial repairs to the anchor mechanism. Concern regarding the ship's continued seaworthiness prompted the master to affect repairs at Singapore, the first suitable location enroute to Hawaii. Applicant now seeks to establish that such repairs resulted from a casualty and that remission of duties is warranted. ISSUE: (1) Whether the evidence submitted is sufficient to demonstrate that the equipment malfunction in question was brought about by casualty entitling applicant to remission of duties under 19 U.S.C. 1466. LAW AND ANALYSIS: Title 19, United States Code, section 1466, provides in pertinent part for payment of duty in the amount of 50 per cent 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 engage in such trade. The statute provides for the remission of duties in those instances where good and sufficient evidence is furnished to show that foreign repairs were compelled by "stress of weather or other casualty" and were necessary to secure the safety and seaworthiness of the vessel to enable her to reach her port of destination. 19 U.S.C. 1466(d)(1) (1988). The Customs regulations issued under the authority of this statute are found in 19 C.F.R. 4.14 (1991). The term "casualty", as it is used in the statute, has been interpreted as something, like stress of weather, that comes with unexpected force or violence, such as fire, explosion, or collision. Dollar Steamship Lines, Inc. v. United States, 5 Cust. Ct. 23, 28-29, C.D. 362 (1940). In the absence of evidence of such a casualty causing event, we must consider the repair to have been necessitated by normal wear and tear. C.S.D. 89-95, 23 Cust. B. & Dec., No. 43, 4, 5 (1989). In the present case, although the applicant provided documentation regarding the ship's specific malfunction and subsequent repairs, the applicant furnished no information whatsoever concerning the events which may have caused this malfunction. Under these circumstances, "good and sufficient" evidence has not been provided. Accordingly, remission cannot be granted. HOLDING: Based upon the absence of evidence concerning the vessel's alleged casualty, the request for remission of duties is denied. Sincerely, B. James Fritz Chief Carrier Rulings Branch