[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: 19CFR177.9]

[Page 340-341]
 
                        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. 177.9  Effect of ruling letters.

    (a) Effect of ruling letters generally. A ruling letter issued by 
the Customs Service under the provisions of this part represents the 
official position of the Customs Service with respect to the particular 
transaction or issue described therein and is binding on all Customs 
Service personnel in accordance with the provisions of this section 
until modified or revoked. In the absence of a change of practice or 
other modification or revocation which affects the principle of the 
ruling set forth in the ruling letter, that principle may be cited as 
authority in the disposition of transactions involving the same 
circumstances. Generally, a ruling letter is effective on the date it is 
issued and may be applied to all entries which are unliquidated, or 
other transactions with respect to which the Customs Service has not 
taken final action on that date. See, however, Sec. 177.10(e) (changes 
of practice published in the Federal Register) and Sec. 177.12 (rulings 
which modify or revoke previous rulings, decisions, or treatments).
    (b) Application of rulings to transactions--(1) Generally. Each 
ruling letter is issued on the assumption that all of the information 
furnished in connection with the ruling request and incorporated in the 
ruling letter, either directly, by reference, or by implication, is 
accurate and complete in every material respect. The application of a 
ruling letter by a Customs Service field office to the transaction to 
which it is purported to relate is subject to the verification of the 
facts incorporated in the ruling letter, a comparison of the transaction 
described therein to the actual transaction, and the satisfaction of any 
conditions on which the ruling was based. If, in the opinion of any 
Customs Service field office by whom the transaction is under 
consideration or review, the ruling letter should be modified or 
revoked, the findings and recommendations of that office will be 
forwarded to the Headquarters Office for consideration, as provided in 
Sec. 177.11(b)(1)(i), prior to any final disposition with respect to the 
transaction by that office. Otherwise, if the transaction described in 
the ruling letter and the actual transaction are the same, and any and 
all conditions set forth in the ruling letter have been satisfied, the 
ruling will be applied to the transaction.
    (2) Tariff classification rulings. Each ruling letter setting forth 
the proper classification of an article under the provisions of the 
Harmonized Tariff Schedule of the United States will be applied only 
with respect to transactions involving articles identical to the sample 
submitted with the ruling request or to articles whose description is 
identical to the description set forth in the ruling letter.
    (3) Valuation rulings. Each ruling letter setting forth the proper 
valuation of an article under the provisions of section 402 of the 
Tariff Act of 1930, as amended (19 U.S.C. 1401a), will be applied only 
with respect to transactions involving the same merchandise and like 
facts.
    (4) Carrier rulings. Each ruling letter setting forth the 
applicability of the navigation laws to a vessel will be applied only 
with respect to transactions involving operations identical to those set 
forth in the ruling letter. Each ruling letter setting forth a 
determination as to whether or not the primary object of a contemplated 
voyage is coastwise transportation in violation of 46 U.S.C. 289 will be 
binding on the United States Customs Service with respect to any 
transaction identical to the facts and circumstances described in the 
ruling request and undertaken in reliance on the ruling letter.
    (c) Reliance on ruling letters by others. Except when public notice 
and comment procedures apply under Sec. 177.12, a ruling letter is 
subject to modification

[[Page 341]]

or revocation by Customs without notice to any person other than the 
person to whom the ruling letter was addressed. Accordingly, no other 
person should rely on the ruling letter or assume that the principles of 
that ruling will be applied in connection with any transaction other 
than the one described in the letter. However, any person eligible to 
request a ruling under Sec. 177.1(c) may request information as to 
whether a previously-issued ruling letter has been modified or revoked 
by writing the Commissioner of Customs, Attention: Office of Regulations 
and Rulings, Washington, DC 20229, and either enclosing a copy of the 
ruling letter or furnishing other information sufficient to permit the 
ruling letter in question to be identified.
    (d)-(e) [Reserved]

[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. 
87-89, 52 FR 24446, July 1, 1987; T.D. 89-1, 53 FR 51271, Dec. 21, 1988; 
T.D. 89-74, 54 FR 31516, July 31, 1989; T.D. 02-49, 67 FR 53496, Aug. 
16, 2002]