[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: 19CFR177.10]



[Page 341-342]

 

                        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.  177.10  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



[[Page 342]]



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entered for consumption or withdrawn from warehouse for consumption on 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]