Supporting Regulation

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THIS DATA CURRENT AS OF THE FEDERAL REGISTER DATED OCTOBER 9, 2003

19 CFR
Customs Duties
CHAPTER I
BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND
SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)
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
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177.21
177.22
177.23
177.24
177.25
177.26
177.27
177.28
177.29
177.30
177.31

Applicability.
Definitions.
Who may request a country-of-origin advisory ruling or final determination.
By whom request is filed.
Form and content of request.
Where request filed.
Oral discussion of issues.
Issuance of advisory rulings and final determinations.
Publication of notice of final determinations.
Review of final determinations.
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.

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[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]

Subpart A -- General Ruling Procedure

[TOP]
§177.1 General ruling practice and definitions.
(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
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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

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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]

[TOP]
§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 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
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(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.
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(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.
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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]

[TOP]
§177.3 Nonconforming requests for rulings.
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]

[TOP]
§177.4 Oral discussion of issues.
(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.
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(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]

[TOP]
§177.5 Change in status of transaction.
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]

[TOP]
§177.6 Withdrawal of ruling requests.
Any request for a ruling may be withdrawn by the person submitting it at any time before the issuance of
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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]

[TOP]
§177.7 Situations in which no ruling will be issued.
(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]

[TOP]
§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 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

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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]

[TOP]
§177.9 Effect of ruling letters.
(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
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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.

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(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]

[TOP]
§177.10 Publication of decisions.
(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]

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§177.11 Requests for advice by field offices.
(a) Generally. Advice or guidance as to the interpretation or proper application of the Customs and
related laws with respect to a specific Customs transaction may be requested by Customs Service field
offices from the Headquarters Office at any time, whether the transaction is prospective, current, or
completed. Advice as to the proper application of the Customs and related laws to a current transaction
will be sought by a Customs Service field office whenever that office is requested to do so, pursuant to
paragraph (b) of this section, by an importer or other person having an interest in the transaction. Advice
or guidance will be furnished by the Headquarters Office as a means of assisting Customs personnel in
the orderly processing of Customs transactions under consideration by them and to insure the consistent
application of the Customs and related laws in the several Customs districts. Requests for advice
received by the Headquarters Office will be processed as expeditiously as possible.
(b) Certain current transactions -- (1) When a ruling has been issued -- (i) Requests by field offices. If
any Customs Service office has issued a ruling letter with respect to a particular Customs transaction and
the Customs Service field office having jurisdiction over that transaction believes that the ruling should
be modified or revoked, the field office will forward to the Headquarters Office, pursuant to §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

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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]

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§177.12 Modification or revocation of interpretive rulings, protest review decisions, and previous
treatment of substantially identical transactions.
(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
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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 caseby-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
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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.

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(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
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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]
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[TOP]
§177.13 Inconsistent customs decisions.
(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.

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(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.

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(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]

Subpart B -- Government Procurement; Country-of-Origin Determinations

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.

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§177.21

Applicability.

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).

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§177.22 Definitions.
(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
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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]

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§177.23 Who may request a country-of-origin advisory ruling or final determination.
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.

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§177.24 By whom request is filed.
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.

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§177.25 Form and content of request.
(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;

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(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.

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§177.26

Where request filed.

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]

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§177.27

Oral discussion of issues.

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.

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§177.28

Issuance of advisory rulings and final determinations.

(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).

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§177.29 Publication of notice of final determinations.

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Notice of all final determinations shall be published in the FEDERAL REGISTER within 60 days of the
date the final determination is issued.

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§177.30

Review of final determinations.

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.

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§177.31

Reexamination of final determinations.

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.
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