[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: 19CFR177.11]



[Page 342-343]

 

                        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.  177.11  Requests for advice by field offices.



    (a) Generally. Advice or guidance as to the interpretation or proper 

application of the Customs and related laws with respect to a specific 

Customs transaction may be requested by Customs Service field offices 

from the Headquarters Office at any time, whether the transaction is 

prospective, current, or completed. Advice as to the proper application 

of the Customs and related laws to a current transaction will be sought 

by a Customs Service field office whenever that office is requested to 

do so, pursuant to paragraph (b) of this section, by an importer or 

other person having an interest in the transaction. Advice or guidance 

will be furnished by the Headquarters Office as a means of assisting 

Customs personnel in the orderly processing of Customs transactions 

under consideration by them and to insure the consistent application of 

the Customs and related laws in the several Customs districts. Requests 

for advice received by the Headquarters Office will be processed as 

expeditiously as possible.

    (b) Certain current transactions--(1) When a ruling has been 

issued--(i) Requests by field offices. If any Customs Service office has 

issued a ruling letter with respect to a particular Customs transaction 

and the Customs Service field office having jurisdiction over that 

transaction believes that the ruling should be modified or revoked, the 

field office will forward to the Headquarters Office, pursuant to Sec.  

177.9(b)(1), a request that the ruling be reconsidered. The field office 

will notify the importer or other person to whom the ruling letter was 

issued, in writing, that it has requested the Headquarters Office to 

reconsider the ruling.

    (ii) Requests by importers and others. If the importer or other 

person to whom a ruling letter is issued disagrees with the Customs 

Service field office having jurisdiction over the transaction to which 

the ruling relates as to the proper application of the ruling to the 

transaction, the field office will, upon receipt of a written request 

submitted in accordance with the procedure set forth in paragraph (b)(3) 

of this section, request advice from the Headquarters Office as to the 

proper application of the ruling to the transaction. Such advice may not 

be requested for the purpose of seeking reconsideration of a ruling with 

which the importer or other person to whom the ruling letter was issued 

disagrees.

    (2) When no ruling has been issued. Internal advice will be sought 

by a Customs Service field office with respect to a current transaction 

for which no ruling was requested or issued under the provisions of this 

part whenever a difference of opinion exists as to the interpretation or 

proper application of the Customs and related laws to the transaction, 

and the field office is requested to seek such advice by an importer or 

other person who would have been entitled, under Sec.  177.1(c), to 

request a ruling with respect to the transaction, while prospective. The 

request must be submitted to the field office in writing and in 

accordance with the provisions of paragraph (b)(3) of this section.

    (3) Form of request by importers and others. An importer or other 

person requesting that a Customs Service field office seek advice from 

the Headquarters Office must make such a request, in writing, to the 

field office



[[Page 343]]



having jurisdiction over the transaction in question. The request shall 

contain a complete statement setting forth a description of the 

transaction, the specific questions presented, the applicable law, and 

an argument for the conclusions advocated. The statement must also 

specify whether, to the knowledge of the person submitting the 

statement, the same transaction, or one identical to it, has ever been 

considered, or is currently being considered, by any Customs Service 

office. In addition, the statement should indicate at which port or 

ports of entry identical or substantially identical merchandise has been 

entered.

    (4) Review of requests by importers and others. All requests 

submitted by importers and other persons under paragraph (b)(3) of this 

section, will be reviewed by the field office to which they are 

submitted. In the event a difference of opinion exists as to the 

description of the transaction or as to the point or points at issue, 

the person submitting the request will be so advised in writing. If 

agreement cannot be reached, both the statements of the person 

submitting the request and the field office will be forwarded to the 

Headquarters Office for consideration.

    (5) Refusal by Headquarters Office to furnish advice. The 

Headquarters Office may refuse to consider the questions presented to it 

in the form of a request for internal advice whenever (i) the 

Headquarters Office determines that the period of time necessary to give 

adequate consideration to the questions presented would result in a 

withholding of action with respect to the transaction, or in any other 

situation, that is inconsistent with the sound administration of the 

Customs and related laws, and (ii) the questions presented can 

subsequently be raised by the importer or other interested party in the 

form of a protest filed in accordance with the provisions of part 174 of 

this chapter.

    (6) Effect of advice received from the Headquarters Office. Advice 

furnished by the Headquarters Office in response to a request therefor 

represents the official position of the Customs Service as to the 

application of the Customs laws to the facts of a specific transaction. 

If the field office believes that the advice furnished by the 

Headquarters Office should be reconsidered, it shall promptly request 

such reconsideration. Otherwise, the advice furnished by the 

Headquarters Office will be applied by the field office in its 

disposition of the Customs transaction in question.

    (7) Publication. Within 90 days after issuing an internal advice 

memorandum, the Customs Service shall publish the decision in the 

Customs Bulletin or otherwise make it available for public inspection. 

Disclosure is governed by 31 CFR part 1 and 19 CFR part 103.

    (8) Judicial review of importers' requests. A refusal by the 

Headquarters Office to consider the questions raised by an importer in 

the form of a request for internal advice may be appealed to the Court 

of International Trade if the importer demonstrates to the Court that he 

would be irreparably harmed unless given an opportunity to obtain 

judicial review prior to the importation of the merchandise.



[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. 80-285, 45 FR 80106, Dec. 3, 1980; T.D. 

84-149, 49 FR 28699, July 16, 1984; T.D. 85-90, 50 FR 21431, May 24, 

1985; T.D. 89-74, 54 FR 31517, July 31, 1989; T.D. 02-49, 67 FR 53496, 

Aug. 16, 2002]