18132 Federal Register / Vol. 76, No. 63 / Friday, April 1, 2011 / Proposed Rules 

include a minimum of 25 hours of 

operation at 30 minute power and 

limits, divided into periods of 30 

minutes power with alternate periods at 

maximum continuous power or less. 

(1) Modification of the § 33.87 test 

requirements to include the 25 hours of 

operation at 30 minute power rating, 

must be proposed by the Applicant and 

accepted by the FAA. Note that the test 

time required for the takeoff rating may 

not be counted toward the 25 hours of 

operation required for the 30-minute 

rating. 

Issued in Burlington, Massachusetts, on 

March 22, 2011. 

Peter A. White, 

Acting Manager, Engine and Propeller 

Directorate, Aircraft Certification Service. 

[FR Doc. 2011–7598 Filed 3–31–11; 8:45 am] 

BILLING CODE M 

DEPARTMENT OF HOMELAND 

SECURITY 

U.S. Customs and Border Protection 

Department of The Treasury 

19 CFR Parts 4 and 24 

[Docket No. USCBP–2008–0085] 

RIN 1515–AD74 

Interest on Untimely Paid Vessel 

Repair Duties 

AGENCY: Customs and Border Protection, 

Department of Homeland Security; 

Department of the Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document proposes to 

amend title 19 of the Code of Federal 

Regulations (19 CFR) to provide that 

where an owner or master of a vessel 

documented under the laws of the 

United States fails to timely pay the 

duties determined to be due to Customs 

and Border Protection (CBP) that are 

associated with the purchase of 

equipment for, or repair to, the vessel 

while it is outside the United States, 

interest will accrue on the amounts 

owed to CBP and that person will be 

liable for interest. The purpose of this 

document is to ensure that title 19 of the 

CFR reflects that CBP collects interest as 

part of its inherent revenue collection 

functions in situations where an owner 

or master of a vessel fails to pay the 

vessel repair duties determined to be 

due within 30 days of CBP issuing the 

bill. 

DATES: Comments must be received on 

or before May 31, 2011. 

ADDRESSES: You may submit comments, 

identified by docket number, by one of 

the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the 

instructions for submitting comments 

via docket number USCBP 2008–0085. 

• Mail: Trade and Commercial 

Regulations Branch, Regulations and 

Rulings, Office of International Trade, 

Customs and Border Protection, 799 9th 

Street, NW. (Mint Annex), Washington, 

DC 20229–1179. 

Instructions: All submissions received 

must include the agency name and 

docket number for this proposed 

rulemaking. All comments received will 

be posted without change to http:// 

www.regulations.gov, including any 

personal information provided. For 

detailed instructions on submitting 

comments and additional information 

on the proposed rulemaking process, see 

the ‘‘Public Participation’’ heading of the 

SUPPLEMENTARY INFORMATION section of 

this document. 

Docket: For access to the docket to 

read background documents or 

comments received, go to http:// 

www.regulations.gov. Submitted 

comments may also be inspected during 

regular business days between the hours 

of 9 a.m. and 4:30 p.m. at the Trade and 

Commercial Regulations Branch, 

Regulations and Rulings, Office of 

International Trade, Customs and 

Border Protection, 799 9th Street, NW., 

5th Floor, Washington, DC. 

Arrangements to inspect submitted 

comments should be made in advance 

by calling Joseph Clark at (202) 325– 

0118. 

FOR FURTHER INFORMATION CONTACT: 

Carrie Owens, Chief, Entry Process and 

Duty Refunds, Regulations and Rulings, 

Office of International Trade, (202) 325– 

0266. 

SUPPLEMENTARY INFORMATION: 

Public Participation 

Interested persons are invited to 

participate in this rulemaking by 

submitting written data, views, or 

arguments on all aspects of the 

proposed rule. Customs and Border 

Protection (CBP) also invites comments 

that relate to the economic, 

environmental, or federalism effects that 

might result from this proposed rule. If 

appropriate to a specific comment, the 

commenter should reference the specific 

portion of the proposed rule, explain the 

reason for any recommended change, 

and include data, information, or 

authority that support such 

recommended change. 

Background 

Section 466 of the Tariff Act of 1930, 

as amended (19 U.S.C. 1466), and 

Subchapter XVIII, Chapter 98, 

Harmonized Tariff Schedule of the 

United States (19 U.S.C. 1202), provide, 

in pertinent part, that equipment 

purchased for, or repairs made to, an 

American vessel in a foreign country are 

subject to entry and the payment of ad 

valorem duty on the first arrival of the 

affected vessel in any port of the United 

States. 

Section 498 of the Tariff Act of 1930 

(19 U.S.C. 1498) provides that the 

Secretary of the Treasury is authorized 

to prescribe rules and regulations for the 

declaration and entry of merchandise. 

Within that statute, paragraph (a)(10) 

provides, in pertinent part, that the 

Secretary may prescribe rules and 

regulations pertaining to the entry of 

merchandise within the provisions of 

section 1466 of this title (relating to 

vessel repairs and equipment 

purchases). 

The Federal Claims Collection Act of 

1966, codified at 31 U.S.C. 3701–3720A, 

as amended, establishes general federal 

claim and interest collection authority. 

Section 3717(a) directs the head of an 

executive, judicial, or legislative agency 

to charge interest on any outstanding 

debt to the United States Government. 

Sections 3737(b) and (d) provide that 

interest accrues from the date notice is 

mailed, however no interest will be 

charged if the amount on the claim is 

paid within 30 days from the mailing 

date. 

Based on the authority conferred by 

these statutory provisions, this 

document proposes to amend title 19 of 

the Code of Federal Regulations (19 

CFR) to provide that where an owner or 

master of a vessel documented under 

the laws of the United States fails to 

timely pay the duties determined to be 

due to Customs and Border Protection 

(CBP) that are associated with the 

purchase of equipment for, or repair to, 

the vessel while it is outside the United 

States, interest will accrue on the 

amounts owed to CBP and that person 

will be liable for interest. The purpose 

of this document is to ensure that title 

19 of the CFR reflects that CBP collects 

interest as part of its inherent revenue 

collection functions in situations where 

an owner or master of the vessel fails to 

pay the vessel repair duties determined 

to be due within 30 days of CBP issuing 

the bill. 

These proposed changes, other than 

those involving non-substantive 

editorial changes, are discussed below 

in more detail. 


jlentini on DSKJ8SOYB1PROD with PROPOSALS
Federal Register / Vol. 76, No. 63 / Friday, April 1, 2011 / Proposed Rules 18133 

Explanation of Amendments 

Section 4.14 

Section 4.14 of title 19 of the Code of 

Federal Regulations (19 CFR 4.14) sets 

forth the regulatory provisions 

applicable to equipment purchases for, 

and repairs to, American vessels and 

provides that the costs associated with 

such expenditures are subject to 

declaration, entry and payment of ad 

valorem duty. 

Section 4.14(i) sets forth the general 

procedures for seeking relief from the 

assessment of vessel repair duties and 

prescribes the manner by which an 

Application for Relief from such duties 

must be submitted to CBP. Within 

§ 4.14(i), this document proposes to 

redesignate existing paragraph (i)(3) as 

paragraph (i)(4) and to add a new 

paragraph (i)(3). Newly proposed 

§ 4.14(i)(3), entitled ‘‘Application for 

Relief; failure to file or denial in whole 

or in part,’’ will provide that if no 

Application for Relief is filed, or if a 

timely filed Application for Relief is 

denied in whole or in part, the VRU 

(vessel repair unit) will determine the 

amount of duty due and issue a bill to 

the party who filed the vessel repair 

entry. If the bill is not timely paid, 

interest will accrue as provided in 

§ 24.3a(b)(1) of this chapter. 

It is also proposed to amend 

§ 4.14(j)(1), which prescribes the 

penalties for failure to report, enter, or 

pay vessel repair duties, to state that the 

owner or master of the vessel who fails 

to timely pay the duty determined to be 

due will be liable for interest as 

provided in section 24.3a(b)(1) of this 

chapter. 

Section 24.3a 

It is proposed to make conforming 

changes to §§ 24.3a(a) and (b) (19 CFR 

24.3a(a) and (b)) which, respectively, 

prescribe the payment due date for CBP 

bills and provide for the assessment of 

interest charges if payment is not 

received by CBP on or before the late 

payment date appearing on the bill. The 

proposed changes to paragraph (a) 

specifically would include ‘‘vessel 

repair duties’’ as among the types of bills 

CBP issues. In paragraph (b), it is 

proposed to include ‘‘vessel repair 

duties’’ as among the types of bills for 

which CBP may assess interest charges 

from the date the bill is issued. 

The Regulatory Flexibility Act and 

Executive Order 12866 

Because these proposed amendments 

merely reflect the agency’s revenue 

collection functions and rights, and 

impose no additional regulatory burden 

on the importing public, pursuant to the 

provisions of the Regulatory Flexibility 

Act, 5 U.S.C. 601 et seq., it is certified 

that, if adopted, the proposed 

amendments will not have a significant 

economic impact on a substantial 

number of small entities. Further, these 

proposed amendments do not meet the 

criteria for a ‘‘significant regulatory 

action’’ as specified in Executive Order 

12866. 

Paperwork Reduction Act 

As there are no new collections of 

information proposed in this document, 

the provisions of the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3507) 

are inapplicable. 

Signing Authority 

This proposed rulemaking is being 

issued in accordance with 19 CFR 

0.1(a)(1), pertaining to the authority of 

the Secretary of the Treasury (or his/her 

delegate) to approve regulations related 

to certain CBP revenue functions. 

List of Subjects 

19 CFR Part 4 

Administrative practice and 

procedure, Cargo vessels, Customs 

duties and inspection, Entry, Passenger 

vessels, Penalties, Repairs, Reporting 

and recordkeeping requirements, 

Shipping, Vessels. 

19 CFR Part 24 

Accounting, Claims, Customs duties 

and inspection, Exports, Imports, 

Interest, Reporting and recordkeeping 

requirements, Taxes, User fees, Wages. 

Proposed Amendments to the 

Regulations 

For the reasons set forth in the 

preamble, parts 4 and 24 of title 19 of 

the CFR (19 CFR Parts 4 and 24) are 

proposed to be amended as set forth 

below. 

PART 4—VESSELS IN FOREIGN AND 

DOMESTIC TRADE 

1. The general authority citation for 

part 4 continues, and the specific 

authority citation for § 4.14 is revised, to 

read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 

1431, 1433, 1434, 1624, 2071 note; 46 U.S.C. 

501, 60105. 

* * * * * 

Section 4.14 also issued under 19 U.S.C. 

1466, 1498; 31 U.S.C. 9701. 

* * * * * 

2. In § 4.14: 

a. The heading text is revised; 

b. Existing paragraph (i)(3) is 

redesignated as paragraph (i)(4) and a 

new paragraph (i)(3) is added; and 

c. Paragraph (j)(1) is amended by 

adding a new third sentence. 

The additions to § 4.14 read as 

follows: 

§ 4.14 Equipment purchases for, and 

repairs to, American vessels. 

* * * * * 

(i) * * * 

(3) Application for Relief; failure to 

file or denial in whole or in part. If no 

Application for Relief is filed, or if a 

timely filed Application for Relief is 

denied in whole or in part, the VRU will 

determine the amount of duty due and 

issue a bill to the party who filed the 

vessel repair entry. If the bill is not 

timely paid, interest will accrue as 

provided in § 24.3a(b)(1) of this chapter. 

(j) * * * 

(1) * * * The owner or master of the 

vessel who fails to timely pay the duty 

determined to be due is liable for 

interest as provided in § 24.3a(b)(1) of 

this chapter. 

* * * * * 

PART 24—CUSTOMS FINANCIAL AND 

ACCOUNTING PROCEDURE 

3. The general authority citation for 

part 24 is revised to read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 58a– 

58c, 66, 1202 (General Note 3(i), Harmonized 

Tariff Schedule of the United States, 1505, 

1520, 1624; 26 U.S.C. 4461, 4462; 31 U.S.C. 

3717, 9701; Public Law 107–296, 116 Stat. 

2135 (6 U.S.C. 1 et seq.). 

* * * * * 

4. Section 24.3a is amended: 

a. In the heading text, by adding after 

the word ‘‘assessment’’ the words ‘‘on 

bills’’; 

b. In paragraph (a): by adding after the 

word ‘‘reliquidation)’’ the language ‘‘, or 

vessel repair duties,’’; and by removing 

the words ‘‘shall be’’ and adding in their 

place the word ‘‘are’’; 

c. In the heading text to paragraph 

(b)(1), by adding after the word ‘‘for’’ the 

words ‘‘vessel repair duties,’’; 

d. In paragraph (b)(2)(i) introductory 

text, by removing the word ‘‘shall’’ and 

adding in its place the word ‘‘will’’; 

e. In paragraph (b)(2)(i)(A), by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; 

f. In paragraph (b)(2)(i)(B) 

introductory text, by removing the word 

‘‘shall’’; 

g. In paragraph (b)(2)(i)(B)(1), by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; 

h. In paragraph (b)(2)(i)(B)(2), by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; 

i. In paragraph (b)(2)(i)(B)(3), by 

removing the word ‘‘shall’’ wherever it 

appears and adding in each place the 

word ‘‘will’’; 


jlentini on DSKJ8SOYB1PROD with PROPOSALS
18134 Federal Register / Vol. 76, No. 63 / Friday, April 1, 2011 / Proposed Rules 

j. In paragraph (b)(2)(i)(B)(4), by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; 

k. In paragraph (b)(2)(i)(C), by 

removing the word ‘‘shall’’ and adding in 

its place the word ‘‘will’’; 

l. In paragraph (b)(2)(ii), by removing 

the word ‘‘shall’’ wherever it appears 

and adding in each place the word 

‘‘will’’; and 

m. In paragraph (c)(1), by removing 

the words ‘‘CBP Office of Finance, 

Indianapolis, Indiana’’ and adding in 

their place the language ‘‘CBP’s Revenue 

Division, Office of Administration’’. 

Alan Bersin, 

Commissioner, U.S. Customs and Border 

Protection. 

Approved: March 29, 2011, 

Timothy E. Skud, 

Deputy Assistant Secretary of the Treasury. 

[FR Doc. 2011–7815 Filed 3–31–11; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–131151–10] 

RIN 1545–BJ89 

Rewards and Awards for Information 

Relating to Violations of Internal 

Revenue Laws; Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of public hearing on 

proposed rulemaking. 

SUMMARY: This document provides 

notice of public hearing on a notice of 

proposed rulemaking relating to the 

payment of rewards under section 

7623(a) of the Internal Revenue Code 

and awards under section 7623(b). The 

guidance is necessary to clarify the 

definition of proceeds of amounts 

collected and collected proceeds under 

section 7623. This regulation provides 

needed guidance to the general public 

as well as officers and employees of the 

IRS who review claims under section 

7623. 

DATES: The public hearing is being held 

on Wednesday, May 11, 2011, at 10 a.m. 

The IRS must receive outlines of the 

topics to be discussed at the hearing by 

Tuesday, April 19, 2011. 

ADDRESSES: The public hearing is being 

held in the auditorium, Internal 

Revenue Building, 1111 Constitution 

Avenue, NW., Washington, DC. Send 

submissions to: CC: PA: LPD: PR (REG– 

131151–10), room 5203, Internal 

Revenue Service, P.O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC: PA: LPD: PR (REG–131151–10), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC. Alternatively, 

taxpayers may submit electronic 

outlines of oral comments via the 

Federal eRulemaking Portal at http:// 

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Kirsten N. Witter at (202) 927–0900; 

concerning submissions of comments, 

the hearing, and/or to be placed on the 

building access list to attend the 

hearing, Richard A. Hurst at 

Richard.A.Hurst@irscounsel.treas.gov or 

(202) 622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is the 

notice of proposed rulemaking (REG– 

131151–10) that was published in the 

Federal Register on Tuesday, January 

18, 2011 (76 FR 2852). 

Persons, who wish to present oral 

comments at the hearing that submitted 

written comments, must submit an 

outline of the topics to be discussed and 

the amount of time to be devoted to 

each topic (signed original and eight (8) 

copies) by Tuesday, April 19, 2011. 

A period of 10 minutes is allotted to 

each person for presenting oral 

comments. After the deadline for 

receiving outlines has passed, the IRS 

will prepare an agenda containing the 

schedule of speakers. Copies of the 

agenda will be made available, free of 

charge, at the hearing or in the Freedom 

of Information Reading Room (FOIA RR) 

(Room 1621) which is located at the 

11th and Pennsylvania Avenue, NW., 

entrance, 1111 Constitution Avenue, 

NW., Washington, DC. 

Because of access restrictions, the IRS 

will not admit visitors beyond the 

immediate entrance area more than 30 

minutes before the hearing starts. For 

information about having your name 

placed on the building access list to 

attend the hearing, see the FOR FURTHER

INFORMATION CONTACT section of this 

document. 

Guy R. Traynor, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedure and 

Administration). 

[FR Doc. 2011–7670 Filed 3–31–11; 8:45 am] 

BILLING CODE 4830–01–P 

PENSION BENEFIT GUARANTY 

CORPORATION 

29 CFR Chapter XL 

Reducing Regulatory Burden; Review 

Under E.O. 13563 

AGENCY: Pension Benefit Guaranty 

Corporation. 

ACTION: Request for comments. 

SUMMARY: The Pension Benefit Guaranty 

Corporation (PBGC) is reviewing its 

regulations in response to the 

President’s Executive Order 13563 on 

Improving Regulation and Regulatory 

Review. The purpose of this review is to 

make PBGC’s regulatory program both 

more effective and less burdensome. We 

are starting by identifying regulations 

for possible modification, streamlining, 

or repeal, which will be incorporated 

into a preliminary regulatory review 

plan. For now, we are asking the public 

for ideas and information—to suggest 

candidate regulations for review, 

alternative approaches, etc.—to help 

prepare the preliminary plan. There will 

be additional opportunities for public 

comment after the preliminary plan is 

developed and approved. 

DATES: PBGC requests that written 

comments and information on 

developing the preliminary plan be 

submitted by April 20, 2011. PBGC will 

take into consideration comments 

received after that date to the extent 

feasible. 

FOR FURTHER INFORMATION CONTACT: 

Catherine B. Klion, Manager, 

(klion.catherine@pbgc.gov), or Daniel S. 

Liebman, Attorney, 

(liebman.daniel@pbgc.gov), Regulatory 

and Policy Division, Legislative and 

Regulatory Department, Pension Benefit 

Guaranty Corporation, 1200 K Street, 

NW., Washington, DC 20005, 202–326– 

4024. (TTY/TDD users may call the 

Federal relay service toll-free at 1–800– 

877–8339 and ask to be connected to 

202–326–4024.) 

ADDRESSES: Comments, identified by 

‘‘Regulatory Review’’, may be submitted 

by any of the following methods: 

• Federal eRulemaking Portal: http:// 

www.regulations.gov. Follow the web 

site instructions for submitting 

comments. 

• E-mail: reg.comments@pbgc.gov. 

• Fax: 202–326–4224. 

• Mail or Hand Delivery: Legislative 

and Regulatory Department, Pension 

Benefit Guaranty Corporation, 1200 K 

Street, NW., Washington, DC 20005– 

4026. 

Comments received, including 

personal information provided, will be 

posted to http://www.pbgc.gov. Copies 


jlentini on DSKJ8SOYB1PROD with PROPOSALS