[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: 19CFR177.2]

[Page 335-337]
 
                        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. 177.2  Submission of ruling requests.

    (a) Form. A request for a ruling should be in the form of a letter. 
Requests for Valuation and Carrier rulings should be addressed to the 
Commissioner of Customs, Attention: Office of Regulations and Rulings, 
Washington, DC 20229. The Division and Branch in the Office of 
Regulations and Rulings to which the request should be directed may also 
be indicated, if known. Requests for tariff classification rulings 
should be addressed to the Director, National Commodity Specialist 
Division, U.S. Customs, Attn: Classification Ruling Requests, New York, 
New York 10048, or to any service port office of the Customs Service.
    (b) Content--(1) Generally. Each request for a ruling must contain a 
complete statement of all relevant facts relating to the transaction. 
Such facts include the names, addresses, and other identifying 
information of all interested parties (if known); the name of the port 
or place at which any article involved in the transaction will arrive or 
be entered, or which will otherwise have jurisdiction with respect to 
the act or activity described in the transaction; and a description of 
the transaction itself, appropriate in detail to the type of ruling 
requested.
    (2) Description of transaction--(i) Generally. The Customs 
transaction to which the ruling request relates must be described in 
sufficient detail to permit the proper application of relevant Customs 
and related laws.
    (ii) Tariff classification rulings. (A) If the transaction involves 
the importation of an article for which a ruling as to its proper 
classification under the provisions of the Harmonized Tariff Schedule of 
the United States is requested, the request for a ruling should include 
a full and complete description of the article and whenever germane to 
the proper classification of the article, information as to the 
article's chief use in the United States, its commercial, common, or 
technical designation, and, where the article is composed of two or more 
materials, the relative quantity (by weight and by volume) and value of 
each. The ruling request should also note, whenever germane, the 
purchase price of the article, and its approximate selling price in the 
United States. Individual requests for rulings submitted to service port 
offices will be limited to five (5) merchandise items, all of which must 
be of the same class or kind.
    (B) Rulings issued by the Director, National Commodity Specialist 
Division, or any service port office are limited to prospective 
transactions. Only the Headquarters Office will prepare final decisions 
under Sec. 177.11 (Requests for Advice by Field Officers), or 
Sec. 174.23 (Further Review of Protests), Sec. 177.10

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(Change of Practice), decisions under part 175 of this chapter 
(petitions under section 516, Tariff Act of 1930, as amended), decisions 
under Sec. 177.13 (Inconsistent Customs decisions), and decisions under 
Policies and Procedures Manual Supplement 2126-01.
    (C) The requesting party may send the request directly to the 
Director, Commercial Rulings Division, U.S. Customs Service, Washington, 
DC 20229. The Headquarters Office retains authority to independently 
review all tariff classification ruling letters issued by the Director, 
National Commodity Specialist Division, and any service port office. If 
the importer or other person to whom a ruling letter is issued disagrees 
with the tariff classification set forth in a ruling issued by the 
Director, National Commodity Specialist Division, or any service port 
office, he may petition the Director, Commercial Rulings Division, U.S. 
Customs Service, Washington, DC 20229, for review of the ruling.
    (iii) Valuation rulings. If the transaction involves the valuation 
of an article for Customs purposes, the request for a ruling should 
include all of the applicable information described in subpart C of part 
152 of this chapter, and, insofar as is relevant, the information which 
would be required on an invoice as described in subpart F of part 141 of 
this chapter. The request should also describe the nature of the 
transaction (whether f.o.b./c.i.f., ex-factory, or some other 
arrangement), the relationship (if any) of the parties, whether the 
transaction was at arm's-length, whether there have been other sales of 
the same or similar merchandise in the country of exportation, whether 
an agency relationship exists, or any other information relevant to a 
determination under section 402 or 402a of the Tariff Act of 1930, as 
amended (19 U.S.C. 1401a, 1402).
    (iv) Carrier rulings. If the transaction involves a vessel, the 
request for a ruling should include information relating to place of 
build and nationality of registration and, if to be used in waters under 
the jurisdiction of the United States, the exact place or places of 
intended use, if known. If the request for a ruling involves a 
determination as to whether or not the primary object of a contemplated 
voyage would be considered to be coastwise transportation in violation 
of 46 U.S.C. 289 (see Sec. 4.80a of this chapter), the request should 
completely identify the voyage, including the proposed time of arrival 
at and departure from every port on the itinerary and any coordination 
of the voyage with special events at coastwise ports, and should be 
accompanied by samples, if available, of brochures, advertising, and 
other information that may be relevant to a determination of the primary 
object of the proposed voyage.
    (3) Samples. Each request for a ruling regarding the status of an 
article under any Customs or related law affecting the importation or 
arrival of that article should be accompanied by photographs, drawings, 
or other pictorial representations of the article and, whenever 
possible, by a sample article, unless a precise description of the 
article is not essential to the ruling requested. Any article consisting 
of materials in chemical or physical combination for which a laboratory 
analysis has been prepared by or for the manufacturer should include a 
copy of that analysis. A sample submitted in connection with a request 
for a ruling becomes a part of the Customs Service file in the matter 
and will be retained until the ruling is issued or the ruling request is 
otherwise disposed of. If the return of the sample is desired, the 
ruling request should so state and should specify the desired means of 
return. A sample should only be submitted with the understanding that 
all or a part of it may be damaged or consumed in the course of 
examination, testing, analysis, or other actions undertaken in 
connection with the ruling request.
    (4) Related documents. If the question or questions presented in the 
ruling request directly relate to matters set forth in any invoice, 
contract, agreement, or other document, a copy of the document must be 
submitted with the request. (Original documents should not be submitted 
inasmuch as any documents or exhibits furnished with the ruling request 
become a part of the Customs Service file in the matter and cannot be 
returned.) The relevant facts reflected in any documents submitted, and 
an explanation of their bearing on

[[Page 337]]

the question or questions presented, must be expressly set forth in the 
ruling request.
    (5) Prior or current transactions. Each request for a ruling must 
state whether, to the knowledge of the person submitting the request, 
the same transaction, or one identical to it, has ever been considered, 
or is currently being considered by any Customs Service office or 
whether, to the knowledge of the person submitting the request, the 
issues involved have ever been considered, or are currently being 
considered, by the United States Court of International Trade, the 
United States Court of Appeals for the Federal Circuit, or any court of 
appeal therefrom. Where the transaction described in the ruling request 
is but one of a series of similar and related transactions, that fact 
must also be stated.
    (6) Statement of position. If the request for a ruling asks that a 
particular determination or conclusion be reached in the ruling letter, 
a statement must be included in the request setting forth the basis for 
that determination or conclusion, together with a citation of all 
relevant supporting authority.
    (7) Privileged or confidential information. Information which is 
claimed to constitute trade secrets or privileged or confidential 
commercial or financial information regarding the business transactions 
of private parties the disclosure of which would cause substantial harm 
to the competitive position of the person making the request (or of 
another interested party), must be identified clearly and the reasons 
such information should not be disclosed, including, where applicable, 
the reasons the disclosure of the information would prejudice the 
competitive position of the person making the request (or of another 
interested party) must be set forth.
    (c) Signing; instructions as to reply. The request for a ruling must 
be signed by a person authorized to make the request, as described in 
Sec. 177.1(c). A ruling requested by a principal or authorized agent may 
direct that the ruling letter be addressed to the other.
    (d) Requests for immediate consideration. The Customs Service will 
normally process requests for rulings in the order they are received and 
as expeditiously as possible. However, a request that a particular 
matter be given consideration ahead of its regular order, if made in 
writing at the time the request is submitted, or subsequent thereto, and 
showing a clear need for such treatment, will be given consideration as 
the particular circumstances warrant and permit. Requests for special 
consideration made by telegram will be treated in the same manner as 
requests made by letter, but rulings will not ordinarily be issued by 
telegram. In no event can any assurance be given that a particular 
request for a ruling will be acted upon by the time requested. However, 
upon request and where a clear need is shown for such action, a collect 
telephone call will be made to advise that the ruling letter has been 
issued and is being mailed.

(R.S. 251, as amended, secs. 481, 484, 624, 46 Stat. 719, 46 Stat. 719, 
722, as amended, 759 (19 U.S.C. 66, 1481, 1484, 1624))

[T.D. 75-186, 40 FR 31929, July 30, 1975, as amended by T.D. 80-285, 45 
FR 80104, Dec. 3, 1980; T.D. 84-149, 49 FR 28699, July 16, 1984; T.D. 
85-39, 50 FR 9613, Mar. 11, 1985; T.D. 85-90, 50 FR 21430, May 24, 1985; 
T.D. 89-1, 53 FR 51271, Dec. 21, 1988; T.D. 89-74, 54 FR 31515, July 31, 
1989; T.D. 97-82, 62 FR 51771, Oct. 3, 1997; T.D. 99-27, 64 FR 13677, 
Mar. 22, 1999; T.D. 02-49, 67 FR 53496, Aug. 16, 2002]