[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR177.1]



[Page 334-335]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 177_ADMINISTRATIVE RULINGS--Table of Contents

 

                   Subpart A_General Ruling Procedure

 

Sec.  177.1  General ruling practice and definitions.





    (a) The issuance of rulings generally--(1) Prospective transactions. 

It is in the interest of the sound administration of the Customs and 

related laws that persons engaging in any transaction affected by those 

laws fully understand the consequences of that transaction prior to its 

consummation. For this reason, the Customs Service will give full and 

careful consideration to written requests from importers and other 

interested parties for rulings or information setting forth, with 

respect to a specifically described transaction, a definitive 

interpretation of applicable law, or other appropriate information. 

Generally, a ruling may be requested under the provisions of this part 

only with respect to prospective transactions--that is, transactions 

which are not already pending before a Customs Service office by reason 

of arrival, entry, or otherwise.

    (2) Current or completed transactions--(i) Current transactions. A 

question arising in connection with a Customs transaction already before 

a Customs Service office will normally be resolved by that office in 

accordance with the principles and precedents previously announced by 

the Headquarters Office. If such a question cannot be resolved on the 

basis of clearly established rules set forth in the Customs and related 

laws, or in the regulations thereunder, or in applicable Treasury 

Decisions, rulings, opinions, or court decisions published in the 

Customs Bulletin, that office may be requested to forward the question 

to the Headquarters Office for consideration, as more fully described in 

Sec.  177.11.

    (ii) Completed transactions. A question arising in connection with 

an entry of merchandise which has been liquidated, or in connection with 

any other completed Customs transaction, may not be the subject of a 

ruling request.

    (b) Oral advice. The Customs Service will not issue rulings in 

response to oral requests. Oral opinions or advice of Customs Service 

personnel are not binding on the Customs Service. However, oral 

inquiries may be made to Customs Service offices regarding existing 

rulings, the scope of such rulings, the types of transactions with 

respect to which the Customs Service will issue rulings, the scope of 

the rulings which may be issued, or the procedures to be followed in 

submitting ruling requests, as described in this part.

    (c) Who may request a ruling. Except as otherwise provided in 

subpart I of part 181 of this chapter, a ruling may be requested under 

this part by any person who, as an importer or exporter of merchandise, 

or otherwise, has a direct and demonstrable interest in the question or 

questions presented in the ruling request, or by the authorized



[[Page 335]]



agent of such person. A ``person'' in this context includes an 

individual, corporation, partnership, association, or other entity or 

group.

    (d) Definitions. (1) A ``ruling'' is a written statement issued by 

the Headquarters Office or the appropriate office of Customs as provided 

in this part that interprets and applies the provisions of the Customs 

and related laws to a specific set of facts. A ``ruling letter'' is a 

ruling issued in response to a written request therefor and set forth in 

a letter addressed to the person making the request or his designee. A 

``published ruling'' is a ruling which has been published in the Customs 

Bulletin.

    (2) An ``information letter'' is a written statement issued by the 

Customs Service that does no more than call attention to a well-

established interpretation or principle of Customs law, without applying 

it to a specific set of facts. An information letter may be issued in 

response to a request for a ruling when: (i) The request suggests that 

general information, rather than a ruling, is actually being sought, 

(ii) the request is incomplete or otherwise fails to meet the 

requirements set forth in this part, or (iii) the ruling requested 

cannot be issued for any other reason, and (iv) it is believed that 

general information may be of some benefit to the party making the 

request.

    (3) A ``Customs transaction'' is an act or activity to which the 

Customs and related laws apply. A ``prospective'' Customs transaction is 

one that is contemplated or is currently being undertaken and has not 

resulted in any arrival or the filing of any entry or other document, or 

in any other act to bring the transaction, or any part of it, under the 

jurisdiction of any Customs Service office. A ``current'' Customs 

transaction is one which is presently under consideration by a port 

office of the Customs Service. A ``completed'' Customs transaction is 

one which has been acted upon by a Customs Service field office and with 

respect to which that office has issued a determination which is final 

in nature, but is (or was) subject to appeal, petition, protest, or 

other review, as provided in the applicable Customs laws and 

regulations. In a series of identical, recurring transactions, each 

transaction shall be considered an individual transaction for purposes 

of this part.

    (4) An ``authorized agent'' is a person expressly authorized by a 

principal to act on his behalf. A ruling requested by an attorney or 

other person acting as an agent must include a statement describing the 

authority under which the request is made. With the exception of 

attorneys whose authority to represent is known, any person appearing 

before the Customs Service as an agent in connection with a ruling 

request may be required to present evidence of his authority to 

represent the principal. The foregoing requirements will not apply to an 

individual representing his full-time employer, or to a bona-fide 

officer, director, or other qualified representative of a corporation, 

association, or organized group.

    (5) The term ``Customs and related laws,'' as generally used in this 

part, includes any provision of the Tariff Act of 1930, as amended 

(including the Harmonized Tariff Schedule of the United States), or the 

Customs Regulations, or any provision contained in other legislation 

(including the navigation laws), regulations, treaties, orders, 

proclamations, or other agreements administered by the Customs Service.

    (6) The term ``Headquarters Office,'' as used herein, means the 

Office of Regulations and Rulings at Headquarters, United States Customs 

Service, Washington, DC.



[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. 

89-1, 53 FR 51271, Dec. 21, 1988; T.D. 89-74, 54 FR 31515, July 31, 

1989; T.D. 94-1, 58 FR 69473, Dec. 30, 1993]