Supporting Law and Regulation
19 CFR apart 177.htm
Administrative Rulings
Supporting Law and Regulation
OMB: 1651-0085
PART 177 -- ADMINISTRATIVE RULINGS
Sec.
177.0 Scope.
Subpart A -- General Ruling Procedure
177.1 General ruling practice and definitions.
177.2 Submission of ruling requests.
177.3 Nonconforming requests for rulings.
177.4 Oral discussion of issues.
177.5 Change in status of transaction.
177.6 Withdrawal of ruling requests.
177.7 Situations in which no ruling will be issued.
177.8 Issuance of rulings.
177.9 Effect of ruling letters.
177.10 Publication of decisions.
177.11 Requests for advice by field offices.
177.12 Modification or revocation of interpretive rulings, protest review decisions, and previous treatment of substantially identical transactions.
177.13 Inconsistent customs decisions.
Subpart B -- Government Procurement; Country-of-Origin Determinations
177.21 Applicability.
177.22 Definitions.
177.23 Who may request a country-of-origin advisory ruling or final determination.
177.24 By whom request is filed.
177.25 Form and content of request.
177.26 Where request filed.
177.27 Oral discussion of issues.
177.28 Issuance of advisory rulings and final determinations.
177.29 Publication of notice of final determinations.
177.30 Review of final determinations.
177.31 Reexamination of final determinations.
Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 23, Harmonized Tariff Schedule of the United States), 1502, 1624, 1625.
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177.0 Scope.
This part relates to the issuance of rulings to importers and other interested persons by the United States Customs Service, other than advance rulings under Article 509 of the North American Free Trade Agreement (see subpart I of part 181 of this chapter). It describes the situations in which a ruling may be requested, the procedures to be followed in requesting a ruling, the conditions under which a ruling will be issued, the effect of a ruling when it is issued, and the publication of rulings in the Customs Bulletin. The rulings issued under the provisions of this part will usually be prospective in application and, consequently, will usually not relate to specific matters or situations presently or previously under consideration by any Customs Service field office. Accordingly, the rulings requested under the provisions of this part should be distinguished from the administrative rulings, determinations, or decisions which may be requested under procedures set forth elsewhere in this chapter, including, but not limited to, those set forth in part 12 (relating to submissions of proof of admissibility of articles detained under section 307 of the Tariff Act of 1930 (19 U.S.C. 1307)), part 103 (relating to disclosure of information in Customs files), part 133 (relating to disputed claims of piratical copying of copyrighted matter), subpart C of part 152 (relating to determinations concerning the dutiable value of merchandise by Customs field officers), part 153 (relating to enforcement of the Antidumping Act, 1921, as amended), part 159 (insofar as it relates to countervailing duties), part 171 (relating to fines, penalties, and forfeitures), part 172 (relating to liquidated damages), part 174 (relating to protests), and part 175 (relating to petitions filed by American manufacturers, producers, or wholesalers pursuant to section 516 of the Tariff Act of 1930, as amended). Nor do the provisions of part 177 apply to requests for decisions of an operational, administrative, or investigative nature which are properly within the cognizance of a Customs Headquarters Office other than the Office of Regulations and Rulings.
[T.D. 80-285, 45 FR 80103, Dec. 3, 1980, as amended by T.D. 84-149, 49
FR 28699, July 16, 1984; T.D. 89-74, 54 FR 31515, July 31, 1989; T.D. 94-1, 58
FR 69473, Dec. 30, 1993] (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 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 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] (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 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 177.11 (Requests for
Advice by Field Officers), or 174.23 (Further Review of Protests), 177.10
(Change of Practice), decisions under part 175 of this chapter (petitions under
section 516, Tariff Act of 1930, as amended), decisions under 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 contemplated voyage would be considered to be coastwise
transportation in violation of 46 U.S.C. 289 (see 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 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 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] A person submitting a request for a ruling that does not comply with all of
the provisions of this part will be so notified in writing, and the requirements
that have not been met will be pointed out. Except in the case of ruling
requests submitted to Area or District offices, such person will be given a
period of thirty (30) days from the date of the notice (or such longer period as
the notice may provide) to supply any additional information that is requested
or otherwise conform the ruling request to the requirements referred to in the
notice. The Customs Service file with respect to ruling requests which are not
brought into compliance with the provisions of this part within the period of
time allowed will be administratively closed and the request removed from active
consideration until such time as the deficiencies cited in the notice are
corrected. A request for a ruling that is removed from active consideration by
reason of failing to comply with the provisions of this part may be treated as
withdrawn. In the case of ruling requests made to Area or District offices, a
failure to comply with the provisions of this part will result in the return of
the ruling request with the notice specifying the deficiencies and such requests
will not be considered as having been filed until such deficiencies are
corrected.
[T.D. 89-74, 54 FR 31515, July 31, 1989] (a) Generally. A person submitting a request for a ruling and desiring
an opportunity to orally discuss the issue or issues involved should indicate
that desire in writing at the time the ruling request is filed. Such a
discussion will only be scheduled when, in the opinion of the Customs personnel
by whom the ruling request is under consideration, a conference will be helpful
in deciding the issue or issues involved or when a determination or conclusion
contrary to that advocated in the ruling request is contemplated. Conferences
are scheduled for the purpose of affording the parties an opportunity to freely
and openly discuss the matters set forth in the ruling request. Accordingly, the
parties will not be bound by any argument or position advocated or agreed to,
expressly or by implication, during the conference unless either party
subsequently agrees to be so bound in writing. The conference will not conclude
with the issuance of a ruling letter.
(b) Time, place, and number of conferences. If a request for a
conference is granted, the person making the request will be notified of the
time and place of the conference. No more than one conference with respect to
the matters set forth in a ruling request will be scheduled, unless, in the
opinion of the Customs personnel by whom the ruling request is under
consideration, additional conferences are necessary.
(c) Representation. A person whose request for a conference has been
granted may be accompanied at that conference by counsel or other
representatives, or may designate such persons to attend the conference in his
place.
(d) Additional information presented at conferences. It will be the
responsibility of the person submitting the request for a ruling to provide for
inclusion in the Customs Service file in the matter a written record setting
forth any and all additional information, documents, and exhibits introduced
during the conference to the extent that person considers such material relevant
to the consideration of the ruling request.
[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 31515, July 31, 1989] Each person submitting a request for a ruling in connection with a Customs
transaction shall immediately advise Customs in writing of any change in the
status of that transaction, as defined in 177.1(d)(3). In particular, the
Customs Service office to which the request was made must be advised when any
transaction described in the ruling request as prospective becomes current and
under the jurisdiction of a Customs Service field office. In addition, any
person engaged in a Customs transaction coming under the jurisdiction of a
Customs Service field office and having previously requested a ruling with
respect to that transaction shall advise the field office of that fact. The
field office will normally withhold action with respect to any transaction for
which a ruling has previously been requested pending the disposition of the
ruling request.
[T.D. 80-285, 45 FR 80105, Dec. 3, 1980, as amended by T.D. 84-149, 49
FR 28699, July 16, 1984; T.D. 89-74, 54 FR 31516, July 31,
1989] Any request for a ruling may be withdrawn by the person submitting it at any
time before the issuance of a ruling letter or any other final disposition of
the request. All correspondence, documents, and exhibits submitted in connection
with the request will be retained in the Customs Service file and will not be
returned. In addition, the Headquarters Office may forward to Customs Service
field offices which have or may have jurisdiction over the transaction to which
the ruling request relates, its views in regard to the transaction or the issues
involved therein, as well as appropriate information derived from materials in
the Customs Service file.
[T.D. 80-285, 45 FR 80105, Dec. 3, 1980] (a) Generally. No ruling letter will be issued in response to a
request for a ruling which fails to comply with the provisions of this part.
Moreover, no ruling letter will be issued with regard to transactions or
questions which are essentially hypothetical in nature or in any instance in
which it appears contrary to the sound administration of the Customs and related
laws to do so. No ruling letter will be issued in regard to a completed
transaction.
(b) Pending litigation in the United States Court of International
Trade. No ruling letter will be issued with respect to any issue which is
pending before the United States Court of International Trade, the United States
Court of Appeals for the Federal Circuit, or any court of appeal therefrom.
Litigation before any other court will not preclude the issuance of a ruling
letter, provided neither the Customs Service nor any of its officers or agents
is named as a defendant.
[T.D. 75-186, 40 FR 31929, July 30, 1975, as amended by T.D. 85-90, 50
FR 21430, May 24, 1985] (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 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 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 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] (a) Effect of ruling letters generally. A ruling letter issued by the
Customs Service under the provisions of this part represents the official
position of the Customs Service with respect to the particular transaction or
issue described therein and is binding on all Customs Service personnel in
accordance with the provisions of this section until modified or revoked. In the
absence of a change of practice or other modification or revocation which
affects the principle of the ruling set forth in the ruling letter, that
principle may be cited as authority in the disposition of transactions involving
the same circumstances. Generally, a ruling letter is effective on the date it
is issued and may be applied to all entries which are unliquidated, or other
transactions with respect to which the Customs Service has not taken final
action on that date. See, however, 177.10(e) (changes of practice published in
the FEDERAL REGISTER) and 177.12 (rulings which modify or revoke previous
rulings, decisions, or treatments).
(b) Application of rulings to transactions -- (1) Generally.
Each ruling letter is issued on the assumption that all of the information
furnished in connection with the ruling request and incorporated in the ruling
letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by a
Customs Service field office to the transaction to which it is purported to
relate is subject to the verification of the facts incorporated in the ruling
letter, a comparison of the transaction described therein to the actual
transaction, and the satisfaction of any conditions on which the ruling was
based. If, in the opinion of any Customs Service field office by whom the
transaction is under consideration or review, the ruling letter should be
modified or revoked, the findings and recommendations of that office will be
forwarded to the Headquarters Office for consideration, as provided in
177.11(b)(1)(i), prior to any final disposition with respect to the transaction
by that office. Otherwise, if the transaction described in the ruling letter and
the actual transaction are the same, and any and all conditions set forth in the
ruling letter have been satisfied, the ruling will be applied to the
transaction.
(2) Tariff classification rulings. Each ruling letter setting forth
the proper classification of an article under the provisions of the Harmonized
Tariff Schedule of the United States will be applied only with respect to
transactions involving articles identical to the sample submitted with the
ruling request or to articles whose description is identical to the description
set forth in the ruling letter.
(3) Valuation rulings. Each ruling letter setting forth the proper
valuation of an article under the provisions of section 402 of the Tariff Act of
1930, as amended (19 U.S.C. 1401a), will be applied only with respect to
transactions involving the same merchandise and like facts.
(4) Carrier rulings. Each ruling letter setting forth the
applicability of the navigation laws to a vessel will be applied only with
respect to transactions involving operations identical to those set forth in the
ruling letter. Each ruling letter setting forth a determination as to whether or
not the primary object of a contemplated voyage is coastwise transportation in
violation of 46 U.S.C. 289 will be binding on the United States Customs Service
with respect to any transaction identical to the facts and circumstances
described in the ruling request and undertaken in reliance on the ruling letter.
(c) Reliance on ruling letters by others. Except when public notice
and comment procedures apply under 177.12, a ruling letter is subject to
modification or revocation by Customs without notice to any person other than
the person to whom the ruling letter was addressed. Accordingly, no other person
should rely on the ruling letter or assume that the principles of that ruling
will be applied in connection with any transaction other than the one described
in the letter. However, any person eligible to request a ruling under 177.1(c)
may request information as to whether a previously-issued ruling letter has been
modified or revoked by writing the Commissioner of Customs, Attention: Office of
Regulations and Rulings, Washington, DC 20229, and either enclosing a copy of
the ruling letter or furnishing other information sufficient to permit the
ruling letter in question to be identified.
(d)-(e) [Reserved]
[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. 87-89,
52 FR 24446, July 1, 1987; T.D. 89-1, 53 FR 51271, Dec. 21, 1988; T.D. 89-74, 54
FR 31516, July 31, 1989; T.D. 02-49, 67 FR 53496, Aug. 16,
2002] (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 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 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] (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 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 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
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] (a) General. An interpretive ruling, which includes an internal advice
decision, issued under this part, or a holding or principle covered by a protest
review decision issued under part 174 of this chapter, if found to be in error
or not in accord with the current views of Customs, may be modified or revoked
by an interpretive ruling issued under this section. In addition, an
interpretive ruling issued under this section may have the effect of modifying
or revoking the treatment previously accorded by Customs to substantially
identical transactions. A modification or revocation under this section must be
carried out in accordance with the notice procedures set forth in paragraph (b)
or paragraph (c) of this section except as otherwise provided in paragraph (d)
of this section, and the modification or revocation will take effect as provided
in paragraph (e) of this section.
(b) Interpretive rulings or protest review decisions. Customs may
modify or revoke an interpretive ruling or holding or principle covered by a
protest review decision that has been in effect for less than 60 calendar days
by simply giving written notice of the modification or revocation to the person
to whom the original ruling was issued or whose current transaction was the
subject of the internal advice decision or, in the case of a protest review
decision, to the person identified on the Customs Form 19 as the protestant or
to any other person designated to receive notice of denial of a protest under
174.30(b) of this chapter. However, when Customs contemplates the issuance of
an interpretive ruling that would modify or revoke an interpretive ruling or
holding or principle covered by a protest review decision which has been in
effect for 60 or more calendar days, the following procedures will apply:
(1) Publication of proposed action. A notice proposing the
modification or revocation and inviting public comment on the proposal will be
published in the Customs Bulletin. The notice will refer to all
previously issued interpretive rulings or protest review decisions that Customs
has identified as being the subject of the proposed action and will invite any
member of the public who has received another interpretive ruling or protest
review decision involving the issue that is the subject of the proposed action
to advise Customs of that fact. Interested parties will have 30 calendar days
from the date of publication of the notice to submit written comments on the
proposed modification or revocation and to advise Customs in writing that they
are recipients of an affected interpretive ruling or protest review decision
that was not identified in the notice.
(2) Notice of final action. In the absence of extraordinary
circumstances, within 30 calendar days after the close of the public comment
period, any submitted comments will be considered and a final modifying or
revoking notice or notice of other appropriate final action on the proposed
modification or revocation will be published in the Customs Bulletin. In
addition, a written decision will be issued to the person to whom, or on whose
transaction, the original interpretive ruling was issued or, in the case of a
protest review decision, to the person identified on the Customs Form 19 as the
protestant or to any other person designated to receive notice of denial of a
protest under 174.30(b) of this chapter. Publication of a final modifying or
revoking notice in the Customs Bulletin will have the effect of modifying
or revoking any interpretive ruling or holding or principle covered by a protest
review decision that involves merchandise or an issue that is substantially
identical in all material respects to the merchandise or issue that is the
subject of the modification or revocation, including an interpretive ruling or
holding or principle covered by a protest review decision that is not
specifically identified in the final modifying or revoking notice.
(c) Treatment previously accorded to substantially identical transactions
-- (1) General. The issuance of an interpretive ruling that has the
effect of modifying or revoking the treatment previously accorded by Customs to
substantially identical transactions must be in accordance with the procedures
set forth in paragraph (c)(2) of this section. The following rules will apply
for purposes of determining under this section whether a treatment was
previously accorded by Customs to substantially identical transactions of a
person:
(i) There must be evidence to establish that:
(A) There was an actual determination by a Customs officer regarding the
facts and issues involved in the claimed treatment;
(B) The Customs officer making the actual determination was responsible for
the subject matter on which the determination was made; and
(C) Over a 2-year period immediately preceding the claim of treatment,
Customs consistently applied that determination on a national basis as reflected
in liquidations of entries or reconciliations or other Customs actions with
respect to all or substantially all of that person's Customs transactions
involving materially identical facts and issues;
(ii) The determination of whether the requisite treatment occurred will be
made by Customs on a case-by-case basis and will involve an assessment of all
relevant factors. In particular, Customs will focus on the past transactions to
determine whether there was an examination of the merchandise (where applicable)
by Customs or the extent to which those transactions were otherwise reviewed by
Customs to determine the proper application of the Customs laws and regulations.
For purposes of establishing whether the requisite treatment occurred, Customs
will give diminished weight to transactions involving small quantities or
values, and Customs will give no weight whatsoever to informal entries and to
other entries or transactions which Customs, in the interest of commercial
facilitation and accommodation, processes expeditiously and without examination
or Customs officer review;
(iii) Customs will not find that a treatment was accorded to a person's
transactions if:
(A) The person's own transactions were not accorded the treatment in question
over the 2-year period immediately preceding the claim of treatment;
(B) The issue in question involves the admissibility of merchandise;
(C) The person made a material false statement or material omission in
connection with a Customs transaction or in connection with the review of a
Customs transaction and that statement or omission affected the determination on
which the treatment claim is based; or
(D) Customs advised the person regarding the manner in which the transactions
should be presented to Customs and the person failed to follow that advice; and
(iv) The evidentiary burden as regards the existence of the previous
treatment is on the person claiming that treatment. The evidence of previous
treatment by Customs must include a list of all materially identical
transactions by entry number (or other Customs assigned number), the quantity
and value of merchandise covered by each transaction (where applicable), the
ports of entry, the dates of final action by Customs, and, if known, the name
and location of the Customs officer who made the determination on which the
claimed treatment is based. In addition, in cases in which an entry is
liquidated without any Customs review (for example, the entry is liquidated
automatically as entered), the person claiming a previous treatment must be
prepared to submit to Customs written or other appropriate evidence of the
earlier actual determination of a Customs officer that the person relied on in
preparing the entry and that is consistent with the liquidation of the entry.
(2) Notice procedures -- (i) When Customs has reason to believe that a
contemplated interpretive ruling would have the effect of modifying or revoking
the treatment previously accorded by Customs to substantially identical
transactions, notice of the intent to modify or revoke that treatment will be
published in the Customs Bulletin either as a separate action or in
connection with a proposed modification or revocation of an interpretive ruling
or holding or principle covered by a protest review decision under paragraph
(b)(1) of this section. The notice will give interested parties 30 calendar days
from the date of publication of the notice to submit written comments on the
proposed modification or revocation and will invite any member of the public
whose substantially identical transactions have been accorded the same treatment
to advise Customs in writing of that fact, supported by appropriate details
regarding those transactions, within that 30-day period. Within 30 calendar days
after the close of the public comment period, any submitted comments will be
considered, notice of the final interpretive ruling or other final action on the
proposed modification or revocation will be published in the Customs
Bulletin. Written confirmation of the applicability of a final modification
or revocation will be sent to each person identified as having had substantially
identical transactions that were accorded the same treatment.
(ii) If Customs is not aware prior to issuance that a contemplated
interpretive ruling would have the effect of modifying or revoking the treatment
previously accorded by Customs to substantially identical transactions, the
interpretive ruling will be issued and generally will be effective as provided
in 177.9. However, Customs will, upon written application by a person claiming
that the interpretive ruling has the effect of modifying or revoking the
treatment previously accorded by Customs to his substantially identical
transactions, consider delaying the effective date of the interpretive ruling
with respect to that person, and continue the treatment previously accorded the
substantially identical transactions, pending completion of the procedures set
forth in paragraph (c)(2)(i) of this section.
(d) Exceptions to notice requirements -- (1) Publication and
issuance not required. The publication and issuance requirements set forth
in paragraphs (b) and (c) of this section are inapplicable in circumstances in
which a Customs position is modified, revoked or otherwise materially affected
by operation of law or by publication pursuant to other legal authority or by
other appropriate action taken by Customs in furtherance of an order,
instruction or other policy decision of another governmental agency or entity
pursuant to statutory or delegated authority. Such circumstances include, but
are not limited to, the following:
(i) Adoption or amendment of a statutory provision, including any change to
the Harmonized Tariff Schedule of the United States;
(ii) Promulgation of a treaty or other international agreement under the
foreign affairs function of the United States;
(iii) Issuance of a Presidential Proclamation or Executive Order, or issuance
of a decision or policy determination pursuant to authority delegated by the
President;
(iv) Subject to the provisions of 152.16 of this chapter, the rendering of a
judicial decision which has the effect of overturning the Customs position;
(v) Publication of a decision in the FEDERAL REGISTER as a result of a
petition by a domestic interested party pursuant to 19 U.S.C. 1516 (see part 175
of this chapter);
(vi) Publication of an interim or final rule in the FEDERAL REGISTER in
accordance with 5 U.S.C. 553;
(vii) Publication of a final interpretative rule in the FEDERAL REGISTER in
accordance with 5 U.S.C. 553 following public notice and comment procedures; and
(viii) Publication of a final ruling in the FEDERAL REGISTER in accordance
with 19 U.S.C. 1315(d) and 177.10(c) relating to change of established and
uniform practice.
(2) Publication not required. In the following circumstances a final
modifying or revoking ruling will be issued to the person entitled to it under
paragraph (b) or (c) of this section but Customs Bulletin publication
under paragraph (b) or (c) of this section is not required:
(i) The modifying ruling corrects a clerical error; or
(ii) The modifying or revoking ruling is directed to a ruling issued under
subpart I of part 181 of this chapter relating to advance rulings under the
North American Free Trade Agreement.
(e) Effective date and application to transactions -- (1) Rulings
or decisions in effect for less than 60 days. If an interpretive ruling or
holding or principle covered by a protest review decision that is modified or
revoked under this section had been in effect for less than 60 calendar days,
the modifying or revoking interpretive ruling:
(i) Will be effective on its date of issuance with respect to the specific
transaction covered by the modifying or revoking interpretive ruling: and
(ii) Will be applicable to merchandise entered, or withdrawn from warehouse
for consumption, on and after its date of issuance.
(2) Rulings or decisions in effect for 60 or more days. If an
interpretive ruling or holding or principle covered by a protest review decision
that is modified or revoked under this section had been in effect for 60 or more
calendar days, the modifying or revoking notice will, provided that liquidation
of the entry in question has not become final, apply to merchandise entered, or
withdrawn from warehouse for consumption:
(i) Sixty calendar days after the date of publication of the final modifying
or revoking notice in the Customs Bulletin under paragraph (b)(2) of this
section; or
(ii) At the option of any person with regard to that person's transaction, on
and after the date of publication of the final modifying or revoking notice in
the Customs Bulletin under paragraph (b)(2) of this section.
(3) Previous treatment accorded to substantially identical
transactions. A final notice that modifies or revokes the treatment
previously accorded by Customs to substantially identical transactions:
(i) Will be effective with respect to transactions that are substantially
identical to the transaction described in the modifying or revoking notice 60
calendar days after the date of publication of the final modifying or revoking
notice in the Customs Bulletin under paragraph (b)(2) or paragraph
(c)(2)(i) of this section; and
(ii) Provided that liquidation of the entry in question has not become final,
will apply to merchandise entered, or withdrawn from warehouse for consumption:
(A) Sixty calendar days after the date of publication of the final modifying
or revoking notice in the Customs Bulletin under paragraph (b)(2) or
paragraph (c)(2)(i) of this section; or
(B) At the option of a person who makes a valid claim regarding previous
treatment, on and after the date of publication of the final modifying or
revoking notice in the Customs Bulletin under paragraph (b)(2) or
paragraph (c)(2)(i) of this section.
[T.D. 02-49, 67 FR 53497, Aug. 16, 2002; 67 FR 54733, Aug. 26, 2002]
(a) Generally. Certain decisions made by Customs officials at one
field location which are inconsistent with decisions being made by Customs
officials at another location may be brought to the attention of Customs
Headquarters for resolution by a petition filed by an interested party. The
types of decisions which may be the subject of such a petition, a description of
the parties who qualify as interested parties, and the period of time in which
the petition may be filed are set forth below.
(1) Inconsistent decisions subject to petition. The decisions which
may be the subject of a petition include:
(i) Decisions described in section 514(a) of the Tariff Act of 1930, as
amended (19 U.S.C. 1514(a)), made with respect to the same, or substantially
similar, merchandise; and
(ii) Repeated decisions to conduct intensified inspections or examinations of
merchandise at ports of entry.
(2) Interested Parties. The following parties shall be considered
interested parties entitled to file a petition under this section:
(i) Parties described in section 514(c)(1) of the Tariff Act of 1930, as
amended (19 U.S.C. 1514(c)(1)), as eligible to file a protest under section 514;
(ii) A port authority; and
(iii) An "interested party," as described in section 516(a)(2) of the Tariff
Act of 1930, as amended (19 U.S.C. 1516(a)(2)).
(3) Time for filing. In the case of decisions described in section
514(a) of the Tariff Act, the petition must be filed within the time prescribed
by section 514(c)(2), for filing a protest with respect to the later (or latest)
of the decisions which are the subject of the petition. In the case of repeated
decisions to conduct intensified inspections or examinations of merchandise at
ports of entry, the petition must be filed within ninety (90) days of the later
(or latest) such decision.
(b) Petition -- (1) Form. The petition shall be in the form of
a letter addressed to the Office of Regulations and Rulings, U.S. Customs
Service, Washington, DC 20229-0001. Three copies of the petition should be
submitted, if possible.
(2) Content. The petition should contain a complete description of the
inconsistent decisions complained of, including the ports of entry (or other
Customs office) where the decisions were made, entry numbers, and the dates (or
approximate dates) such decisions were made. The information set forth in the
petition must be sufficient to demonstrate the inconsistency of the decisions
described and that the merchandise, or circumstances in which the allegedly
inconsistent decisions were made, were substantially similar. In the case of
repeated decisions regarding the inspection or examination of merchandise, the
decisions must be sufficient in number to demonstrate a pattern of inconsistency
not attributable to random selection. Any information which the petitioner
considers to be confidential business information should be so noted pursuant to
177.2(b)(7) of this subpart and a sanitized version of his petition should be
submitted as well as the three copies requested in paragraph (b)(1) of this
section. Petitions which do not contain information sufficient to permit the
Customs Service to verify that the decisions described have occurred will not be
considered properly filed and will be returned to the petitioner for additional
information. Only one petition will be accepted by the Customs Service with
respect to the decisions alleged to be inconsistent.
(i) Tariff classification decision. In the case of decisions involving
the tariff classification of merchandise, the petition should also include, with
respect to each of the decisions described, the information requested in 177.2
(b)(1) and (b)(2)(ii) of this subpart, including a sample (see 177.2(b)(3)).
(ii) Other subjects addressable by administrative rulings. In the case
of other decisions involving subjects which could be addressed under the
administrative rulings procedure provided for in 177.1 through 177.10 of this
subpart, the information contained in 177.2 (b)(1), (b)(2)(iii) and/or
(b)(2)(iv), as applicable, should be also furnished for each of the decisions
addressed by the petition.
(c) Publication and public comment. Upon receipt of a properly filed
petition, notice will be published in the FEDERAL REGISTER announcing the
receipt of the petition and describing the decisions alleged to be inconsistent.
Public comment on the petition will be permitted for a period of fifteen (15)
days after publication. Public comment regarding the proper disposition of the
petition shall be limited to that submitted in writing, either with the petition
or in response to the FEDERAL REGISTER solicitation of public comment.
(d) Determination of petition; distribution and publication. Within
fifteen (15) days after the close of the period for public comment referred to
in paragraph (c) of this section, the Customs Service will issue a decision to
the petitioner addressing the inconsistency complained of. That decision will
either conform the inconsistent decisions to the current views of the Customs
Service as to the proper tariff classification or other disposition of the
subject of those decisions or explain why no inconsistency exists. Copies of the
decisions to the petitioner will be transmitted directly to all ports (or other
Customs offices) identified in the petition and will be distributed through the
Customs Information Exchange or by other means to such other ports or offices as
may be necessary to correct any inconsistency identified. A summary of the
decision will also be published in the FEDERAL REGISTER and the weekly Customs
Bulletin.
(e) Effective date. Unless otherwise specified in the decision, a
decision issued in response to a petition filed under this section will be
effective immediately and, where applicable, applied to all entries for which
liquidation is not final.
(f) Effect on other procedures. The filing of a petition under this
procedure shall not preclude the petitioner or any other person entitled to do
so from filing a protest or a domestic interested party petition regarding the
same matter under the procedures set forth in sections 514, 515 and 516 of the
Tariff Act of 1930, as amended and parts 174 and 175 of this chapter, provided
the applicable requirements set forth therein are complied with. However, the
decision issued in response to the petition may serve as the basis for the
disposition of any protest so filed, or as an information letter setting forth
the position of the Customs Service pursuant to subpart A of part 175 of this
chapter. The decision issued in response to a petition filed under this section
is not itself a decision subject to protest under sections 514-515 of the Tariff
Act and part 174 of this chapter.
[T.D. 89-74, 54 FR 31517, July 31, 1989. Redesignated by T.D. 02-49,
67 FR 53497, Aug. 16, 2002] Authority: R.S. 251, as amended (19 U.S.C. 66), sec. 624, 46 Stat. 759
(19 U.S.C. 1624); Pub. L. 96-39, 93 Stat. 144.
Source: T.D. 83-13, 48 FR 1189, Jan. 11, 1983, unless otherwise noted.
This subpart applies to the issuance of country-of-origin advisory rulings
and final determinations relating to Government procurement under Title III,
"Trade Agreements Act of 1979," Pub. L. 96-39, 93 Stat. 144, for the purpose of
granting waivers of certain "Buy American" restrictions in U.S. law or practice
for products for eligible countries. This subpart is intended to be applied
consistent with the Federal Procurement Regulations (41 CFR part 1-6) and the
Defense Acquisition Regulation (32 CFR section VI).
(a) Country of origin. For the purpose of this subpart, an article is
a product of a country or instrumentality only if (1) it is wholly the growth,
product, or manufacture of that country or instrumentality, or (2) in the case
of an article which consists in whole or in part of materials from another
country or instrumentality, it has been substantially transformed into a new and
different article of commerce with a name, character, or use distinct from that
of the article or articles from which it was so transformed. The term
"instrumentality" shall not be construed to include any agency or division of
the government of a country, but may be construed to include such arrangements
as the European Economic Community.
(b) Advisory ruling. An advisory ruling is a non-binding,
non-reviewable written statement issued by the Director, Commercial Rulings
Division, Headquarters, U.S. Customs Service, which does no more than call
attention to a well established interpretation or principal of law relating to
the country of origin, without applying it to a particular set of facts. Customs
will issue an advisory ruling in response to a request for a final determination
if:
(1) The request suggests that general information, rather than a final
determination, is actually being sought,
(2) The request is incomplete or otherwise fails to meet the requirements set
forth in 177.25(a), or
(3) The ruling requested cannot be issued for any other reason, and Customs
believes that the general information supplied by an advisory ruling may be of
some benefit to the party making the request. An advisory ruling is not a ruling
issued prior to importation under 28 U.S.C. 1581(h).
(c) Final determination. A final determination is a binding judicially
reviewable statement issued by the Assistant Commissioner, Office of Regulations
and Rulings, Headquarters, U.S. Customs Service, in response to a written
request submitted under the provisions of this subpart that interprets and
applies the provisions of law and regulation relating to the country of origin
to a specific set of facts. A final determination may be issued to a
party-at-interest prior to actual entry of the merchandise.
(d) Party-at-interest. For purposes of this subpart the term
party-at-interest means:
(1) A foreign manufacturer, producer, or exporter, or a United States
importer of merchandise which is the subject of a final determination under this
subpart,
(2) A manufacturer, producer, or wholesaler in the United States of a like
product,
(3) United States members of a labor organization or other association of
workers whose members are employed in the manufacture, production, or wholesale
in the United States of a like product, and
(4) A trade or business association a majority of whose members manufacture,
produce, or wholesale a like product in the United States.
[T.D. 83-13, 48 FR 1189, Jan. 11, 1983, as amended by T.D. 91-77, 56
FR 46115, Sept. 10, 1991] A country-of-origin advisory ruling or final determination may be requested
by:
(a) A foreign manufacturer, producer, or exporter, or a United States
importer of merchandise,
(b) A manufacturer, producer, or wholesaler in the United States of a like
product,
(c) United States members of a labor organization or other association of
workers whose members are employed in the manufacture, production, or wholesale
in the United States of a like product, or
(d) A trade or business association a majority of whose members manufacture,
produce, or wholesale a like product in the United States.
A request may be filed by an individual or organization listed in 177.23 or
by a duly authorized attorney or agent on behalf of the individual or
organization. A request filed by a corporation shall be signed by a corporate
officer, and a request filed by a partnership shall be signed by a partner.
(a) A request for an advisory ruling shall be in writing and shall contain
such information as will enable Customs to provide the requester with the
applicable principle of law or well established interpretation relating to the
particular country of origin.
(b) A request for a final determination shall be in writing and shall contain
the following information:
(1) The name of the requester, the requester's principal place of business,
and a statement that the requester is authorized to file the request under the
provisions of 177.24;
(2) A description of the existing article for which a country-of-origin
determination is requested;
(3) The country or instrumentality an article is claimed to be the product
of;
(4) Such further information as will enable Customs to determine if an
article is a product of a specific country or instrumentality, and;
(5) If applicable, the specific procurement for which the final determination
is requested.
The request shall be filed with the Director, Office of Regulations and
Rulings, Headquarters, U.S. Customs Service, 1300 Pennsylvania Avenue, NW.,
Washington, DC 20229.
[T.D. 83-13, 48 FR 1189, Jan. 11, 1983, as amended by T.D. 99-27, 64
FR 13677, Mar. 22, 1999] Any party authorized to request a ruling under the provisions of 177.23 may
request an opportunity for oral discussion of the issues presented in the
request. The oral discussion of issues will be governed by the provisions of
177.4.
(a) Pursuant to a request for an advisory ruling which meets the requirements
of this subpart, Customs will promptly issue an advisory ruling.
(b) Pursuant to a request for a final determination which meets the
requirements of this subpart, Customs will promptly issue a final determination.
If the request does not meet the requirements of this subpart Customs may
decline to issue a final determination or may issue instead an advisory ruling.
(c) Requests for final determinations which include the information set forth
in 177.25(b)(5) (relating to a specific procurement) will be considered by
Customs before all other requests (advisory rulings and final determinations).
Notice of all final determinations shall be published in the FEDERAL REGISTER
within 60 days of the date the final determination is issued.
Any party-at-interest listed in 177.22(d) may seek judicial review of a
final determination within 30 days after publication of such determination in
the FEDERAL REGISTER, and may seek judicial review of a refusal to issue a final
determination within 30 days after such refusal. The Court of International
Trade shall have exclusive jurisdiction to review a final determination or a
refusal to issue a final determination made under this subpart.
A party-at-interest, other than the party-at-interest which requested and
received the initial final determination, may ask Customs to consider the matter
anew and issue, on an expedited basis, a new final determination. Such a request
shall specifically identify the previous final determination. Upon receipt of
such a request, Customs will issue a new final determination within five working
days of receipt of the request unless (a) the previous final determination was
the subject of a contested lawsuit timely filed in the Court of International
Trade under 28 U.S.C. 1581(e) or, (b) the merchandise at issue in the initial
final determination was tendered and deemed responsive to the request for
proposals or an invitation for bids in a competitive procurement subject to the
Buy American Act (41 U.S.C. 10a et seq.) and a contract under such
procurement was let. Any new final determination issued under this section shall
be published in accordance with 177.29 and is reviewable under 177.30.
[TOP]
177.1 General ruling practice and
definitions.
[TOP]
177.2 Submission of ruling requests.
[TOP]
177.3 Nonconforming requests for rulings.
[TOP]
177.4 Oral discussion of issues.
[TOP]
177.5 Change in status of transaction.
[TOP]
177.6 Withdrawal of ruling requests.
[TOP]
177.7 Situations in which no ruling will be issued.
[TOP]
177.8 Issuance of rulings.
[TOP]
177.9 Effect of ruling letters.
[TOP]
177.10 Publication of decisions.
[TOP]
177.11 Requests for advice by field offices.
[TOP]
177.12 Modification or revocation of interpretive
rulings, protest review decisions, and previous treatment of substantially
identical transactions.
[TOP]
177.13 Inconsistent customs decisions.
[TOP]
177.21 Applicability.
[TOP]
177.22 Definitions.
[TOP]
177.23 Who may request a country-of-origin advisory
ruling or final determination.
[TOP]
177.24 By whom request is filed.
[TOP]
177.25 Form and content of request.
[TOP]
177.26 Where request filed.
[TOP]
177.27 Oral discussion of issues.
[TOP]
177.28 Issuance of advisory rulings and final
determinations.
[TOP]
177.29 Publication of notice of final
determinations.
[TOP]
177.30 Review of final determinations.
[TOP]
177.31 Reexamination of final
determinations.
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