General Ruling Procedure

  1. Law
  2. CFR 19
  3. Customs Duties
  4. U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury
  5. Administrative Rulings
  6. General Ruling Procedure

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Section
177.1

General ruling practice and definitions.

Section
177.2

Submission of ruling requests.

Section
177.3

Nonconforming requests for rulings.

Section
177.4

Oral discussion of issues.

Section
177.5

Change in status of transaction.

Section
177.6

Withdrawal of ruling requests.

Section
177.7

Situations in which no ruling will be issued.

Section
177.8

Issuance of rulings.

Section
177.9

Effect of ruling letters.

Section
177.10

Publication of decisions.

Section
177.11

Requests for advice by field offices.

Section
177.12

Modification or revocation of interpretive rulings, protest review decisions, and previous treatment of substantially identical transactions.

Section
177.13

Inconsistent CBP decisions.