[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.102]

[Page 390-391]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
                  Subpart I--Advance Ruling Procedures
 
Sec. 181.102  Administrative and judicial review of advance rulings.

    (a) Administrative review--(1) Submission of request for review. Any 
person who received an advance ruling issued

[[Page 391]]

under this subpart, or an authorized agent of such person, may request 
administrative review, at Customs Headquarters, of that advance ruling, 
including any modification or revocation thereof, by letter addressed to 
the Assistant Commissioner, Office of Regulations and Rulings, U.S. 
Customs Service, Washington, DC 20229. Such request shall be filed 
within 30 calendar days after issuance of the advance ruling and shall 
set forth the following information:
    (i) The name and address of the person seeking review and the name 
and address of his authorized agent if the request is signed by such an 
agent;
    (ii) The Customs identification number or employer identification 
number in the case of a U.S. importer and authorized agent thereof, the 
employer number or importer/exporter number assigned by Revenue Canada 
in the case of a Canadian exporter or producer and authorized agent 
thereof, and the federal taxpayer registry number (RFC) in the case of a 
Mexican exporter or producer and authorized agent thereof;
    (iii) The number and date of the advance ruling at issue;
    (iv) The numbers and dates of any involved entries for consumption 
or warehouse withdrawals for consumption;
    (v) The nature of, and justification for, the objection to the 
advance ruling set forth distinctly and specifically with respect to 
each aspect of the advance ruling for which administrative review is 
sought; and
    (vi) Whether an oral discussion of the issues, as provided in 
Sec. 181.95 of this part, is desired.
    (2) Issuance of review decision. Customs will normally issue a 
written decision within 120 days of receipt of the request for 
administrative review submitted under this section. However, Customs 
will, upon a reasonable showing of business necessity, issue a written 
decision within 60 days of receipt of the request for administrative 
review. For purposes of this paragraph, the date of receipt of the 
request for administrative review shall be the date on which all 
information necessary to process the request, including any information 
provided after submission of the request in connection with a 
conference, is filed with Customs.
    (b) Judicial review. Any person whose claims with regard to a 
request for administrative review of an advance ruling have been denied 
in whole or in part under this section may seek judicial review by 
filing a civil action in the United States Court of International Trade 
in accordance with 28 U.S.C. 2632 within 180 days after the date of 
mailing of notice of the denial.