Protest No. 1803-98-100006; Vessel Repair Entry No. C18-0027412-3; YBOR CITY; Casualty; 19 U.S.C. § 1466(d)(1)

HQ 114335 October 7, 1998 VES-13-18-RR:IT:EC 114335 CC CATEGORY: Carriers Chief, Vessel Repair Liquidation Unit U.S. Customs Service 423 Canal St. New Orleans, LA 70130 RE: Protest No. 1803-98-100006; Vessel Repair Entry No. C18-0027412-3; YBOR CITY; Casualty; 19 U.S.C. § 1466(d)(1) Dear Sir: This is in response to your memorandum of March 27, 1998, forwarding a protest with respect to the above-referenced vessel repair entry. FACTS: The YBOR CITY is a U.S.-flagged vessel that entered the port of Jacksonville, FL on April 4, 1997. It is claimed in the protest that prior to entry the vessel incurred a casualty to the port tailshaft, which required immediate drydocking of the vessel at a foreign port. In addition, it is claimed that immediate repairs were required to restore the vessel to a seaworthy condition before the vessel could continue its voyage to the U.S. The subject entry was liquidated on November 7, 1997. The protest was timely filed on January 29, 1998. The protestant has submitted invoices in support of its claim. ISSUE: Whether evidence is presented sufficient to prove that certain foreign repairs performed on the vessel for which relief is sought were necessary for its safety and seaworthiness thus warranting remission pursuant to 19 U.S.C. § 1466(d)(1). LAW AND ANALYSIS:  Title 19, United States Code, § 1466, 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 foreign or coastwise trade, or vessels intended to engage in such trade. 19 U.S.C. § 1466(d)(1) provides that the Secretary of the Treasury is authorized to remit or refund such duties if the owner or master of the vessel was compelled by stress of weather or other casualty to put into such foreign port to make repairs to secure the safety and seaworthiness of the vessel to enable her to reach her port of destination. The term casualty, as it is used in the statute, has been interpreted as something that, like stress of weather, 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). There has been no evidence presented that there was a casualty causing event, necessitating the subject repairs. Consequently, we must conclude that the repairs were necessitated by normal wear and tear. HOLDING: There is no evidence presented to prove that certain foreign repairs performed on the subject vessel for which relief is sought were necessary for its safety and seaworthiness, warranting remission pursuant to 19 U.S.C. § 1466(d)(1). Accordingly, the protest is denied. Sincerely, Jerry Laderberg Chief Entry Procedures and Carriers Branch