[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: 19CFR177.2]



[Page 335-338]

 

                        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.  177.2  Submission of ruling requests.



    (a) Form. A request for a ruling should be in the form of a letter. 

Requests for Valuation and Carrier rulings should be addressed to the 

Commissioner of Customs, Attention: Office of Regulations and Rulings, 

Washington, DC 20229. The Division and Branch in the Office of 

Regulations and Rulings to which the request should be directed may also 

be indicated, if known. Requests for tariff classification rulings 

should be addressed to the



[[Page 336]]



Director, National Commodity Specialist Division, U.S. Customs, Attn: 

Classification Ruling Requests, New York, New York 10048, or to any 

service port office of the Customs Service.

    (b) Content--(1) Generally. Each request for a ruling must contain a 

complete statement of all relevant facts relating to the transaction. 

Such facts include the names, addresses, and other identifying 

information of all interested parties (if known); the name of the port 

or place at which any article involved in the transaction will arrive or 

be entered, or which will otherwise have jurisdiction with respect to 

the act or activity described in the transaction; and a description of 

the transaction itself, appropriate in detail to the type of ruling 

requested.

    (2) Description of transaction--(i) Generally. The Customs 

transaction to which the ruling request relates must be described in 

sufficient detail to permit the proper application of relevant Customs 

and related laws.

    (ii) Tariff classification rulings. (A) If the transaction involves 

the importation of an article for which a ruling as to its proper 

classification under the provisions of the Harmonized Tariff Schedule of 

the United States is requested, the request for a ruling should include 

a full and complete description of the article and whenever germane to 

the proper classification of the article, information as to the 

article's chief use in the United States, its commercial, common, or 

technical designation, and, where the article is composed of two or more 

materials, the relative quantity (by weight and by volume) and value of 

each. The ruling request should also note, whenever germane, the 

purchase price of the article, and its approximate selling price in the 

United States. Individual requests for rulings submitted to service port 

offices will be limited to five (5) merchandise items, all of which must 

be of the same class or kind.

    (B) Rulings issued by the Director, National Commodity Specialist 

Division, or any service port office are limited to prospective 

transactions. Only the Headquarters Office will prepare final decisions 

under Sec.  177.11 (Requests for Advice by Field Officers), or Sec.  

174.23 (Further Review of Protests), Sec.  177.10 (Change of Practice), 

decisions under part 175 of this chapter (petitions under section 516, 

Tariff Act of 1930, as amended), decisions under Sec.  177.13 

(Inconsistent Customs decisions), and decisions under Policies and 

Procedures Manual Supplement 2126-01.

    (C) The requesting party may send the request directly to the 

Director, Commercial Rulings Division, U.S. Customs Service, Washington, 

DC 20229. The Headquarters Office retains authority to independently 

review all tariff classification ruling letters issued by the Director, 

National Commodity Specialist Division, and any service port office. If 

the importer or other person to whom a ruling letter is issued disagrees 

with the tariff classification set forth in a ruling issued by the 

Director, National Commodity Specialist Division, or any service port 

office, he may petition the Director, Commercial Rulings Division, U.S. 

Customs Service, Washington, DC 20229, for review of the ruling.

    (iii) Valuation rulings. If the transaction involves the valuation 

of an article for Customs purposes, the request for a ruling should 

include all of the applicable information described in subpart C of part 

152 of this chapter, and, insofar as is relevant, the information which 

would be required on an invoice as described in subpart F of part 141 of 

this chapter. The request should also describe the nature of the 

transaction (whether f.o.b./c.i.f., ex-factory, or some other 

arrangement), the relationship (if any) of the parties, whether the 

transaction was at arm's-length, whether there have been other sales of 

the same or similar merchandise in the country of exportation, whether 

an agency relationship exists, or any other information relevant to a 

determination under section 402 or 402a of the Tariff Act of 1930, as 

amended (19 U.S.C. 1401a, 1402).

    (iv) Carrier rulings. If the transaction involves a vessel, the 

request for a ruling should include information relating to place of 

build and nationality of registration and, if to be used in waters under 

the jurisdiction of the United States, the exact place or places of 

intended use, if known. If the request for a ruling involves a 

determination as to whether or not the primary object of a



[[Page 337]]



contemplated voyage would be considered to be coastwise transportation 

in violation of 46 U.S.C. 289 (see Sec.  4.80a of this chapter), the 

request should completely identify the voyage, including the proposed 

time of arrival at and departure from every port on the itinerary and 

any coordination of the voyage with special events at coastwise ports, 

and should be accompanied by samples, if available, of brochures, 

advertising, and other information that may be relevant to a 

determination of the primary object of the proposed voyage.

    (3) Samples. Each request for a ruling regarding the status of an 

article under any Customs or related law affecting the importation or 

arrival of that article should be accompanied by photographs, drawings, 

or other pictorial representations of the article and, whenever 

possible, by a sample article, unless a precise description of the 

article is not essential to the ruling requested. Any article consisting 

of materials in chemical or physical combination for which a laboratory 

analysis has been prepared by or for the manufacturer should include a 

copy of that analysis. A sample submitted in connection with a request 

for a ruling becomes a part of the Customs Service file in the matter 

and will be retained until the ruling is issued or the ruling request is 

otherwise disposed of. If the return of the sample is desired, the 

ruling request should so state and should specify the desired means of 

return. A sample should only be submitted with the understanding that 

all or a part of it may be damaged or consumed in the course of 

examination, testing, analysis, or other actions undertaken in 

connection with the ruling request.

    (4) Related documents. If the question or questions presented in the 

ruling request directly relate to matters set forth in any invoice, 

contract, agreement, or other document, a copy of the document must be 

submitted with the request. (Original documents should not be submitted 

inasmuch as any documents or exhibits furnished with the ruling request 

become a part of the Customs Service file in the matter and cannot be 

returned.) The relevant facts reflected in any documents submitted, and 

an explanation of their bearing on the question or questions presented, 

must be expressly set forth in the ruling request.

    (5) Prior or current transactions. Each request for a ruling must 

state whether, to the knowledge of the person submitting the request, 

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

or is currently being considered by any Customs Service office or 

whether, to the knowledge of the person submitting the request, the 

issues involved have ever been considered, or are currently being 

considered, by the United States Court of International Trade, the 

United States Court of Appeals for the Federal Circuit, or any court of 

appeal therefrom. Where the transaction described in the ruling request 

is but one of a series of similar and related transactions, that fact 

must also be stated.

    (6) Statement of position. If the request for a ruling asks that a 

particular determination or conclusion be reached in the ruling letter, 

a statement must be included in the request setting forth the basis for 

that determination or conclusion, together with a citation of all 

relevant supporting authority.

    (7) Privileged or confidential information. Information which is 

claimed to constitute trade secrets or privileged or confidential 

commercial or financial information regarding the business transactions 

of private parties the disclosure of which would cause substantial harm 

to the competitive position of the person making the request (or of 

another interested party), must be identified clearly and the reasons 

such information should not be disclosed, including, where applicable, 

the reasons the disclosure of the information would prejudice the 

competitive position of the person making the request (or of another 

interested party) must be set forth.

    (c) Signing; instructions as to reply. The request for a ruling must 

be signed by a person authorized to make the request, as described in 

Sec.  177.1(c). A ruling requested by a principal or authorized agent 

may direct that the ruling letter be addressed to the other.

    (d) Requests for immediate consideration. The Customs Service will 

normally process requests for rulings in



[[Page 338]]



the order they are received and as expeditiously as possible. However, a 

request that a particular matter be given consideration ahead of its 

regular order, if made in writing at the time the request is submitted, 

or subsequent thereto, and showing a clear need for such treatment, will 

be given consideration as the particular circumstances warrant and 

permit. Requests for special consideration made by telegram will be 

treated in the same manner as requests made by letter, but rulings will 

not ordinarily be issued by telegram. In no event can any assurance be 

given that a particular request for a ruling will be acted upon by the 

time requested. However, upon request and where a clear need is shown 

for such action, a collect telephone call will be made to advise that 

the ruling letter has been issued and is being mailed.



(R.S. 251, as amended, secs. 481, 484, 624, 46 Stat. 719, 46 Stat. 719, 

722, as amended, 759 (19 U.S.C. 66, 1481, 1484, 1624))



[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. 

85-39, 50 FR 9613, Mar. 11, 1985; T.D. 85-90, 50 FR 21430, May 24, 1985; 

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

1989; T.D. 97-82, 62 FR 51771, Oct. 3, 1997; T.D. 99-27, 64 FR 13677, 

Mar. 22, 1999; T.D. 02-49, 67 FR 53496, Aug. 16, 2002]