[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: 19CFR177.8]

[Page 339-340]
 
                        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. 177.8  Issuance of rulings.

    (a) Ruling letters--(1) Generally. The Customs Service will endeavor 
to issue a ruling letter setting forth a determination with respect to a 
specifically described Customs transaction whenever a request for such a 
ruling is submitted in accordance with the provisions of this part and 
it is in the sound administration of the Customs and related laws to do 
so. Otherwise, a request for a ruling will be answered by an information 
letter or, in those situations in which general information is likely to 
be of little or no value, by a letter stating that no ruling can be 
issued.
    (2) Submission of ruling letters to field offices. Any person 
engaging in a Customs transaction with respect to which a binding tariff 
classification ruling letter (including pre-entry classification 
decisions) has been issued under this part shall ascertain that a copy 
of the ruling letter is attached to the documents filed with the 
appropriate Customs Service office in connection with that transaction, 
or shall otherwise indicate with the information filed for that 
transaction that a ruling has been received. Any person receiving a 
ruling setting forth the tariff classification of merchandise shall set 
forth such classification in the documents or information filed in 
connection with any subsequent entry of that merchandise; the failure to 
do so may result in a rejection of the entry and the imposition of such 
penalties as may be appropriate. A ruling received after the filing of 
such documents or information shall immediately be brought to the 
attention of the appropriate Customs Service field office.
    (3) Disclosure of ruling letters. The ruling letter shall be based 
on the information set forth in the ruling request. No part of the 
ruling letter, including names, addresses, or information relating to 
the business transactions of private parties, shall be deemed to 
constitute privileged or confidential commercial or financial 
information or trade secrets exempt from disclosure pursuant to the 
Freedom of Information Act, as amended (5 U.S.C. 552), unless, as 
provided in Sec. 177.2(b)(7), the information claimed to be exempt from 
disclosure is clearly identified and the reasons for the exemption are 
set forth. Before the issuance of the ruling letter, the person 
submitting the ruling request, will be notified of any decision adverse 
to his claim for exemption from disclosure and will, upon written 
request to Customs within 10 working days of the date of notification, 
be permitted to withdraw the ruling request. All ruling letters issued 
by the Customs Service will be available, upon written request, for 
inspection and copying by any person (with any portions determined to be 
exempt from disclosure deleted).
    (b) Other rulings. The Headquarters Office may from time to time 
issue other rulings with respect to issues or transactions described or 
suggested by requests for rulings submitted under

[[Page 340]]

the provisions of this part, or with respect to issues or transactions 
otherwise brought to its attention. These rulings, which are statements 
of the official position of the Customs Service which are likely to be 
of widespread interest and application, are published in the Customs 
Bulletin, as described in Sec. 177.10.

[T.D. 75-186, 40 FR 31929, July 30, 1975, as amended by T.D. 80-285, 45 
FR 80105, Dec. 3, 1980; T.D. 84-149, 49 FR 28699, July 16, 1984; T.D. 
89-74, 54 FR 31516, July 31, 1989]