[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: 19CFR181.98]

[Page 387]
 
                        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. 181.98  Situations in which no NAFTA advance ruling may be issued.

    (a) General. No advance ruling letter will be issued in response to 
a request therefor which fails to comply with the provisions of this 
subpart. No advance ruling letter will be issued in regard to a 
completed transaction.
    (b) Pending matters. Where a request for an advance ruling involves 
an issue that is under review in connection with an origin verification 
under subpart G of this part or that is the subject of an administrative 
review procedure provided for in subpart J of this part or in part 174 
of this chapter, Customs may decline to issue the requested advance 
ruling. In addition, no NAFTA advance ruling letter will be issued with 
respect to any issue which is pending before the United States Court of 
International Trade, the United States Court of Appeals for the Federal 
Circuit, or any court of appeal therefrom. Litigation before any other 
court will not preclude the issuance of an advance ruling letter, 
provided neither Customs nor any of its officers or agents is named as a 
party to the action.