A vessel puts into the port of Kobe, Japan to discharge cargo. While awaiting completion of the cargo operation, the vessel contracts with a local shipyard to have the hull chipped, scaled, and painted. How is the cost of this maintenance handled with the Collector of Customs?

A
A declaration is required and duty is involved on the total cost.
B
No declaration is required since this is considered routine maintenance.
C
A declaration is made and duty is charged on the materials only.
D
A declaration is made, but duty is charged on the labor only.
E