VES-13-18 CO:R:IT:C 111769 JBW
Chief, Technical Branch
Commercial Operations
Pacific Region
1 World Trade Center
Long Beach, CA 90831
RE: Vessel Repair; Heavy Weather; SEA-LAND EXPRESS; Entry No.
110-0104141-4; 19 U.S.C. 1466; 19 C.F.R. 4.14(d)(1)(iii).
Dear Sir:
This letter is in response to your memorandum of June 17,
1991, which forwards for our review the application for relief
filed in conjunction with the above-referenced vessel repair
entry.
FACTS:
The record reflects that the subject vessel, the SEA-LAND
EXPRESS, arrived at the port of Tacoma, Washington, on April 7,
1991. Vessel repair entry, number 110-0104141-4, was filed on
the same day as arrival. The entry indicates that foreign
repairs were made to the vessel to repair damages caused by heavy
weather encountered by the vessel during the voyage of the vessel
from Tacoma, Washington, to Yokohama, Japan.
The documentation submitted indicates that the damages
occurred between March 7, 1991, and March 11, 1991. The vessel
log and damage reports indicate that the vessel encountered force
seven to ten winds. The notes made in the log show that the
vessel at various times encountered "moderate to rough seas" or
"heavy swells" and was "pitching mod. to heavy in v. rough
seas...& heavy swell." The master also ordered that the vessel
change course a number of times to lessen the impact of the
weather. On March 11, 1991, the Master, the Chief Engineer, and
the Chief Mate undertook a weather damage survey and discovered
that the upper deck starboard side middle reinforcement doubler
plate butt weld in way of frame 149 was fractured. The
applicant seeks relief for inspection and repair of this damage.
ISSUE:
Whether the evidence submitted demonstrates that the repairs
performed to the ship in a foreign shipyard were necessitated by
stress of weather and were necessary to secure the safety and
seaworthiness of the vessel.
LAW AND ANALYSIS:
Title 19, United States Code, section 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.
The statute provides for the remission of the above 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).
Customs Regulations require that certain supporting
evidence be submitted with an application for relief for damages
resulting from stress of weather. This evidence includes
photocopies of the relevant parts of the vessel's logs,
certification of any claimed casualty by the master or other
responsible vessel officer with personal knowledge of the facts,
and a certification by the master that the repairs were necessary
for the safety and seaworthiness of the vessel to enable her to
reach her port of destination in the United States. 19 C.F.R.
4.14(d)(1)(iii)(D)-(F) (1991).
In Treasury Decision 78-180, we set out guidelines to be
used when relief is requested on the basis that the vessel
encountered high winds. T.D. 78-180, 12 Cust. B. & Dec. 382
(1978). We held that winds of force 9 on the Beaufort Scale, a
numerical scale rating winds according to ascending velocity from
zero (calm) to twelve (hurricane), accompanied by a reasonable
description of the conditions and verified as required in the
regulations, raise a presumption that damages caused were due to
stress of weather. Id. The damage reports filed by the ship's
master and the vessel log indicate winds of up to force 10. The
log entries during the periods during which the damages occurred
note that the vessel was pitching moderately to heavily in very
rough seas. This evidence appears sufficient to support the
applicant's claim that the damages for which relief is sought
resulted from the weather conditions described.
As noted above, to claim remission because of stress of
weather, the applicant must demonstrate not only that the foreign
repairs were compelled by stress of weather, but also that the
repairs were necessary for the safety and seaworthiness of the
vessel. Such evidence may take the form of a certificate
furnished by the master as required by the regulation. The
record in this case does not contain certification or any other
statement by the master that the repairs were necessary for the
safety and seaworthiness of the vessel to enable her to reach her
United States port of destination. The application for relief,
therefore, must be denied.
HOLDING:
This evidence appears sufficient to support the applicant's
claim that the damages for which relief is sought resulted from
the weather conditions described. However, absent a
certification or other statement by the master that the repairs
were necessary for the safety and seaworthiness of the vessel,
the foreign work for which the applicant seeks relief is
dutiable under 19 U.S.C. 1466.
Sincerely,
B. James Fritz
Chief
Carrier Rulings Branch