19 Usc 1624

Page 277

§ 1625

TITLE 19—CUSTOMS DUTIES

EFFECTIVE DATE OF 1938 AMENDMENT
Amendment by act June 25, 1938, effective on thirtieth day following June 25, 1938, except as otherwise specifically provided, see section 37 of act June 25, 1938, set
out as a note under section 1401 of this title.
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section
542 of Title 6.
Functions of all other officers of Department of the
Treasury and functions of all agencies and employees of
such Department transferred, with certain exceptions,
to Secretary of the Treasury, with power vested in him
to authorize their performance or performance of any
of his functions, by any of such officers, agencies, and
employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July
31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the
Appendix to Title 5, Government Organization and Employees. Customs Service was under Department of the
Treasury.

§ 1624. General regulations
In addition to the specific powers conferred by
this chapter the Secretary of the Treasury is authorized to make such rules and regulations as
may be necessary to carry out the provisions of
this chapter.
(June 17, 1930, ch. 497, title IV, § 624, 46 Stat. 759.)
PRIOR PROVISIONS
Provisions similar to those in this section were contained in act Sept. 21, 1922, ch. 356, title IV, § 623, 42
Stat. 988. That section was superseded by section 624 of
act June 17, 1930, comprising this section, and repealed
by section 651(a)(1) of the 1930 act.

§ 1625. Interpretive rulings and decisions; public
information
(a) Publication
Within 90 days after the date of issuance of
any interpretive ruling (including any ruling
letter, or internal advice memorandum) or protest review decision under this chapter with respect to any customs transaction, the Secretary
shall have such ruling or decision published in
the Customs Bulletin or shall otherwise make
such ruling or decision available for public inspection.
(b) Appeals
A person may appeal an adverse interpretive
ruling and any interpretation of any regulation
prescribed to implement such ruling to a higher
level of authority within the Customs Service
for de novo review. Upon a reasonable showing
of business necessity, any such appeal shall be
considered and decided no later than 60 days following the date on which the appeal is filed. The
Secretary shall issue regulations to implement
this subsection.
(c) Modification and revocation
A proposed interpretive ruling or decision
which would—
(1) modify (other than to correct a clerical
error) or revoke a prior interpretive ruling or

decision which has been in effect for at least 60
days; or
(2) have the effect of modifying the treatment previously accorded by the Customs
Service to substantially identical transactions;
shall be published in the Customs Bulletin. The
Secretary shall give interested parties an opportunity to submit, during not less than the 30-day
period after the date of such publication, comments on the correctness of the proposed ruling
or decision. After consideration of any comments received, the Secretary shall publish a
final ruling or decision in the Customs Bulletin
within 30 days after the closing of the comment
period. The final ruling or decision shall become
effective 60 days after the date of its publication.
(d) Publication of customs decisions that limit
court decisions
A decision that proposes to limit the application of a court decision shall be published in the
Customs Bulletin together with notice of opportunity for public comment thereon prior to a
final decision.
(e) Public information
The Secretary may make available in writing
or through electronic media, in an efficient,
comprehensive and timely manner, all information, including directives, memoranda, electronic messages and telexes which contain instructions, requirements, methods or advice
necessary for importers and exporters to comply
with the Customs 1 laws and regulations. All information which may be made available pursuant to this subsection shall be subject to any exemption from disclosure provided by section 552
of title 5.
(June 17, 1930, ch. 497, title IV, § 625, as added
Pub. L. 95–410, title I, § 112, Oct. 3, 1978, 92 Stat.
898; amended Pub. L. 103–182, title VI, § 623, Dec.
8, 1993, 107 Stat. 2186; Pub. L. 104–295, § 21(e)(14),
Oct. 11, 1996, 110 Stat. 3531.)
AMENDMENTS
1996—Subsec. (a). Pub. L. 104–295 made technical
amendment to reference in original act which appears
in text as reference to ‘‘this chapter’’.
1993—Pub. L. 103–182 amended section generally. Prior
to amendment, section read as follows: ‘‘Within 120
days after issuing any precedential decision (including
any ruling letter, internal advice memorandum, or protest review decision) under this chapter with respect to
any customs transaction, the Secretary shall have such
decision published in the Customs Bulletin or shall
otherwise make such decision available for public inspection.’’
TRANSFER OF FUNCTIONS
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the
Department of the Treasury, including functions of the
Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and
557 of Title 6, Domestic Security, and the Department
of Homeland Security Reorganization Plan of November 25, 2002, set out as a note under section 542 of Title
6.
1 So

in original. Probably should not be capitalized.