[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR177.10]

[Page 341]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 177--ADMINISTRATIVE RULINGS--Table of Contents
 
                   Subpart A--General Ruling Procedure
 
Sec. 177.10  Publication of decisions.

    (a) Generally. Within 90 days after issuing any interpretive 
decision under the Tariff Act of 1930, as amended, relating to any 
Customs transaction (prospective, current, or completed), the Customs 
Service shall publish the decision in the Customs Bulletin or otherwise 
make it available for public inspection. For purposes of this paragraph 
an interpretive decision includes any ruling letter, internal advice 
memorandum, or protest review decision. Disclosure is governed by 31 CFR 
part 1, 19 CFR part 103, and 19 CFR 177.8(a)(3).
    (b) [Reserved]
    (c) Changes of practice. Before the publication of a ruling which 
has the effect of changing an established and uniform practice and which 
results in the assessment of a higher rate of duty within the meaning of 
19 U.S.C. 1315(d), notice that the practice (or prior ruling on which 
that practice was based) is under review will be published in the 
Federal Register and interested parties will be given an opportunity to 
make written submissions with respect to the correctness of the 
contemplated change.
    (d) Limiting rulings. A published ruling may limit the application 
of a court decision to the specific article under litigation, or to an 
article of a specific class or kind of such merchandise, or to the 
particular circumstances or entries which were the subject of the 
litigation.
    (e) Effective dates. Except as otherwise provided in Sec. 177.12(e) 
or in the ruling itself, all rulings published under the provisions of 
this part will be applied immediately. If the ruling involves 
merchandise, it will be applicable to all unliquidated entries, except 
that a change of practice resulting in the assessment of a higher rate 
of duty or increased duties shall be effective only as to merchandise 
entered for consumption or withdrawn from warehouse for consumption on 
or after the 90th day after publication of the change in the Federal 
Register.

[T.D. 75-186, 40 FR 31929, July 30, 1975, as amended by T.D. 78-394, 43 
FR 49792, Oct. 25, 1978; T.D. 89-74, 54 FR 31517, July 31, 1989; T.D. 
02-49, 67 FR 53496, Aug. 16, 2002]