[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: 19CFR177.8]



[Page 339-340]

 

                        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.  177.8  Issuance of rulings.



    (a) Ruling letters--(1) Generally. The Customs Service will endeavor 

to issue a ruling letter setting forth a determination with respect to a 

specifically described Customs transaction whenever a request for such a 

ruling is submitted in accordance with the provisions of this part and 

it is in the sound administration of the Customs and related laws to do 

so. Otherwise, a request for a ruling will be answered by an information 

letter or, in those situations in which general information is likely to 

be of little or no value, by a letter stating that no ruling can be 

issued.

    (2) Submission of ruling letters to field offices. Any person 

engaging in a Customs transaction with respect to which a binding tariff 

classification ruling



[[Page 340]]



letter (including pre-entry classification decisions) has been issued 

under this part shall ascertain that a copy of the ruling letter is 

attached to the documents filed with the appropriate Customs Service 

office in connection with that transaction, or shall otherwise indicate 

with the information filed for that transaction that a ruling has been 

received. Any person receiving a ruling setting forth the tariff 

classification of merchandise shall set forth such classification in the 

documents or information filed in connection with any subsequent entry 

of that merchandise; the failure to do so may result in a rejection of 

the entry and the imposition of such penalties as may be appropriate. A 

ruling received after the filing of such documents or information shall 

immediately be brought to the attention of the appropriate Customs 

Service field office.

    (3) Disclosure of ruling letters. The ruling letter shall be based 

on the information set forth in the ruling request. No part of the 

ruling letter, including names, addresses, or information relating to 

the business transactions of private parties, shall be deemed to 

constitute privileged or confidential commercial or financial 

information or trade secrets exempt from disclosure pursuant to the 

Freedom of Information Act, as amended (5 U.S.C. 552), unless, as 

provided in Sec.  177.2(b)(7), the information claimed to be exempt from 

disclosure is clearly identified and the reasons for the exemption are 

set forth. Before the issuance of the ruling letter, the person 

submitting the ruling request, will be notified of any decision adverse 

to his claim for exemption from disclosure and will, upon written 

request to Customs within 10 working days of the date of notification, 

be permitted to withdraw the ruling request. All ruling letters issued 

by the Customs Service will be available, upon written request, for 

inspection and copying by any person (with any portions determined to be 

exempt from disclosure deleted).

    (b) Other rulings. The Headquarters Office may from time to time 

issue other rulings with respect to issues or transactions described or 

suggested by requests for rulings submitted under the provisions of this 

part, or with respect to issues or transactions otherwise brought to its 

attention. These rulings, which are statements of the official position 

of the Customs Service which are likely to be of widespread interest and 

application, are published in the Customs Bulletin, as described in 

Sec.  177.10.



[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. 

89-74, 54 FR 31516, July 31, 1989]