Notices. Notice of availability

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BILLING CODE 4910-15-P DEPARTMENT OF HOMELAND SECURITY Coast Guard [USCG-2006-23862] Maritime Security Directive (MARSEC Directive) 104-6; Guidelines for U.S. Vessels Operating in High Risk Waters AGENCY: Coast Guard, DHS. ACTION: Notice of availability. SUMMARY: The Coast Guard announces the availability of MARSEC Directive 104-06. This MARSEC Directive provides guidelines for U.S. vessels operating in high risk waters. Information within this MARSEC Directive is designated Sensitive Security Information

(SSI)and is not subject to public release. DATES: The MARSEC Directive will be available on February 10, 2006. ADDRESSES: This MARSEC Directive is available at the following Captain of the Port

(COTP)offices: Boston; Tel

(617)223-3000, 455 Commercial St., Boston, MA 02109-1096. Portland; Tel

(207)767-0320, 259 High Street, South Portland, ME 04106. Providence; Tel

(401)435-2300, 20 Risho Ave. East, Providence, RI 02914-1208. Long Island Sound; Tel

(203)468-4401, 120 Woodward Ave., New Haven, CT 06512-3698. New York; Tel

(718)354-4353, 212 Coast Guard Dr, Staten Ils, NY 10305. Baltimore; Tel

(410)576-2561, 2401 Hawkins Point Rd, Baltimore, MD 21226-5000. Philadelphia; Tel

(215)271-4800, One Washington Ave., Philadelphia, PA 19147-4395. Hampton Roads; Tel

(757)668-5555, 4000 Coast Guard Blvd., Portsmouth, VA 23703. Wilmington; Tel

(910)772-2200, 721 Medical Center Dr., Wilmington, NC 28401. Miami; Tel

(305)535-5300, 100 MacArthur Cswy, Miami, FL 33139. Tampa; Tel

(813)228-2191, 155 Columbia Dr., Tampa, FL 33606-3598. Jacksonville; Tel

(904)232-2640, 7820 Arlington Expy. Suite 400, Jacksonville, FL 32211-7445. Savannah; Tel

(912)652-4353, Juliette G. Low Federal Bldg., 100 W. Oglethorpe Ave., Suite 1017, Savannah, GA 31401. Charleston; Tel

(843)724-7683, 196 Tradd St., Charleston, SC 29401-1817. San Juan; Tel

(787)706-2400, P.O. Box 71526, San Juan, PR 00936-8626. St. Louis; Tel

(314)539-3091, 1222 Spruce St., St. Louis, MO 63103-2835. Memphis; Tel

(901)544-3912, #3 Auction Ave., Memphis, TN 38105. Paducah; Tel

(270)442-1621, 225 Tully St. Paducah, KY 42003-0170. Pittsburgh; Tel

(412)644-5808, Suite 1150, Kossman Bldg., 100 Forbes Ave., Pittsburgh, PA 15222-1371. Huntington; Tel

(304)733-0198, 95 Peyton Street, Barboursville, WV 25504. Louisville; Tel

(502)779-5400, 600 Martin Luther King Jr. Place Rm. 409-D, Louisville, KY 40202-2230. Mobile; Tel

(251)441-5960, BLDG 101, Brookley Complex, Mobile, AL 36615. Corpus Christi; Tel

(361)888-3162, 555 N. Carancahua Street, Suite 500, Corpus Christi, TX 78478. Port Arthur; Tel

(409)723-6500, 2901 Turtle Creek Drive, Suite 200, Port Arthur, TX 77642. Houston-Galveston; Tel

(713)671-5100, 9640 Clinton Drive, Galena Park, TX 77029. New Orleans; Tel

(504)589-6196, 1615 Poydras St. #77, New Orleans, LA 70112-1254. Morgan City; Tel

(985)380-5305, 800 David Dr., Rm. 232 Morgan City, LA 70380-1304. Sault Ste. Marie; Tel

(906)635-3220, 337 Water Street, Sault Ste. Marie, MI 49783-9501. Chicago; Tel

(630)986-2155, 215 West 83rd St., Suite D, Burr Ridge, IL 60521-7059. Milwaukee; Tel

(414)747-7155, 2420 S. Lincoln Memorial Dr., Milwaukee, WI 53207-1997. Detroit; Tel

(313)568-9580, 110 Mt. Elliott Ave., Detroit, MI 48207-4380. Toledo; Tel

(419)259-6372, 420 Madison Ave., Suite 700, Toledo, OH 43604-1265. Cleveland; Tel

(216)937-0111, 1055 East Ninth St., Cleveland, OH 44114-1092. Buffalo; Tel

(716)843-9570, 1 Fuhrmann Blvd., Buffalo, NY 14203-3189 Duluth; Tel

(218)720-5286, 600 S. Lake Ave., Duluth, MN 55802-2352. San Diego; Tel

(619)278-7033, 2710 North Harbor Dr., San Diego, CA 92101-1064. San Francisco Bay; Tel

(510)437-3135, Coast Guard Island, Bldg. 14 Alameda, CA 94501-5100. Los Angeles-Long Beach; Tel

(310)732-2000, 1001 S. Seaside Ave, Bldg 20, San Pedro, CA 90731-0208. Portland; Tel

(503)240-9310, 6767 N. Basin Ave., Portland, OR 97217-3992. Puget Sound; Tel

(206)217-6200, 1519 Alaskan Way South Bldg. 1, Seattle, WA 98134-1192. Honolulu; Tel

(808)842-2660, 400 Sand Island Parkway, Honolulu, HI 96819-4398. Guam; Tel

(671)339-2001, PSC 455, Box 176, FPO AP 96540-1056. Anchorage; Tel

(907)271-6700, 510 L. St., Suite 100, Anchorage, AK 99501-1946. Juneau; Tel

(907)463-2450, 2760 Sherwood Lane, Suite 2A, Juneau, AK 99801-8545. Prince William Sound; Tel

(907)835-7200, P.O. Box 486, 105 Clifton Dr., Valdez, AK 99686-0486. FOR FURTHER INFORMATION CONTACT: If you have questions on this notice, contact LCDR Rob McLellan, Coast Guard, telephone 202-267-4129. SUPPLEMENTARY INFORMATION: What Action Is the Coast Guard Taking? The Coast Guard is issuing MARSEC Directive 104-6 for those owners and operators of vessels subject to 33 CFR parts 101 and 104 to provide direction to U.S. flagged vessels operating in high risk areas where acts of piracy and armed robbery against ships is prevalent. Owners and operators have the primary responsibility for ensuring the security of their vessels. Owners and operators must include the performance standards listed in the MARSEC Directive in their vessel security plans. The performance standards do not impose new industry requirements but provide supplemental direction to assist with the development of vessel security plans required by 33 CFR parts 101 and 104. To ensure these performance standards are disseminated efficiently and consistently, Coast Guard Area/District Commanders and COTPs will notify appropriate owners and operators of vessels regulated under 33 CFR parts 101 and 104. The COTP or Area/District Commander will confirm, prior to distributing the MARSEC Directive, that the individual(s) is a “covered person” with a “need to know”, and that the MARSEC Directive will be safeguarded as SSI as defined in 49 CFR part 1520. Owners/operators of vessels regulated under 33 CFR parts 101 and 104 may also contact the local COTP to obtain a copy of the applicable MARSEC Directive. Local COTP contact information can be found in the ADDRESSES section of this notice. Why Is the Coast Guard Taking This Action? The Coast Guard is issuing this MARSEC Directive to assist owners and operators of the affected maritime industries in developing security procedures to deter acts of piracy and armed robbery at sea for incorporation into vessel security plans required by 33 CFR part 104. The MARSEC Directive contains SSI. If disclosed, the SSI could be used to subvert or exploit the security programs of vessels. Therefore, this MARSEC Directive is not subject to public disclosure, in accordance with 46 U.S.C. 40119. Dated: February 2, 2006. F. J. Sturm, Captain, U.S. Coast Guard, Chief, Port and Facility Activities. [FR Doc. E6-1817 Filed 2-9-06; 8:45 am] BILLING CODE 4910-15-P DEPARTMENT OF HOMELAND SECURITY Customs and Border Protection Bureau Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties AGENCY: Customs and Border Protection, Department of Homeland Security. ACTION: General notice. SUMMARY: This notice advises the public of the quarterly Internal Revenue Service interest rates used to calculate interest on overdue accounts (underpayments) and refunds (overpayments) of customs duties. For the calendar quarter beginning January 1, 2006, the interest rates for overpayments will be 6 percent for corporations and 7 percent for non-corporations, and the interest rate for underpayments will be 7 percent. This notice is published for the convenience of the importing public and Customs and Border Protection personnel. DATES: Effective January 1, 2006. FOR FURTHER INFORMATION CONTACT: Ron Wyman, Revenue Division, Collection and Refunds Branch, 6650 Telecom Drive, Suite #100, Indianapolis, Indiana 46278; telephone

(317)614-4516. SUPPLEMENTARY INFORMATION: Background Pursuant to 19 U.S.C. 1505 and Treasury Decision 85-93, published in the **Federal Register** on May 29, 1985 (50 FR 21832), the interest rate paid on applicable overpayments or underpayments of customs duties must be in accordance with the Internal Revenue Code rate established under 26 U.S.C. 6621 and 6622. Section 6621 was amended (at paragraph (a)(1)(B) by the Internal Revenue Service Restructuring and Reform Act of 1998, Public Law 105-206, 112 Stat. 685) to provide different interest rates applicable to overpayments: one for corporations and one for non-corporations. The interest rates are based on the Federal short-term rate and determined by the Internal Revenue Service

(IRS)on behalf of the Secretary of the Treasury on a quarterly basis. The rates effective for a quarter are determined during the first-month period of the previous quarter. In Revenue Ruling 2005-78, the IRS determined the rates of interest for the calendar quarter beginning January 1, 2006, and ending March 31, 2006. The interest rate paid to the Treasury for underpayments will be the Federal short-term rate (4%) plus three percentage points (3%) for a total of seven percent (7%). For corporate overpayments, the rate is the Federal short-term rate (4%) plus two percentage points (2%) for a total of six percent (6%). For overpayments made by non-corporations, the rate is the Federal short-term rate (4%) plus three percentage points (3%) for a total of seven percent (7%). These interest rates are subject to change for the calendar quarter beginning April 1, 2006, and ending June 30, 2006. For the convenience of the importing public and Customs and Border Protection personnel the following list of IRS interest rates used, covering the period from before July of 1974 to date, to calculate interest on overdue accounts and refunds of customs duties, is published in summary format. Beginning date Ending date Under payments (percent) Over payments (percent) Corporate overpayments (Eff. 1-1-99) (percent) 070174 063075 6 6 070175 013176 9 9 020176 013178 7 7 020178 013180 6 6 020180 013182 12 12 020182 123182 20 20 010183 063083 16 16 070183 123184 11 11 010185 063085 13 13 070185 123185 11 11 010186 063086 10 10 070186 123186 9 9 010187 093087 9 8 100187 123187 10 9 010188 033188 11 10 040188 093088 10 9 100188 033189 11 10 040189 093089 12 11 100189 033191 11 10 040191 123191 10 9 010192 033192 9 8 040192 093092 8 7 100192 063094 7 6 070194 093094 8 7 100194 033195 9 8 040195 063095 10 9 070195 033196 9 8 040196 063096 8 7 070196 033198 9 8 040198 123198 8 7 010199 033199 7 7 6 040199 033100 8 8 7 040100 033101 9 9 8 040101 063001 8 8 7 070101 123101 7 7 6 010102 123102 6 6 5 010103 093003 5 5 4 100103 033104 4 4 3 040104 063004 5 5 4 070104 093004 4 4 3 100104 033105 5 5 4 040105 093005 6 6 5 100105 033106 7 7 6 Dated: February 7, 2006. Deborah J. Spero, Acting Commissioner, Customs and Border Protection. [FR Doc. 06-1230 Filed 2-9-06; 8:45 am]

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