U.S. Customs and Border Protection Rulings Program

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

U.S. Customs and Border Protection
Rulings Program

An Informed Compliance Publication

September 20, 2023

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September 20, 2023
2

NOTICE

This publication is intended to provide guidance and information to the trade community.
It reflects the position on or interpretation of the applicable laws or regulations by U.S.
Customs and Border Protection (CBP) as of the date of publication, which is shown on
the front cover. It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is authoritative.

First Published: December 2009

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PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation Act
(Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,
became effective. These provisions amended many sections of the Tariff Act of 1930 and related
laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of CBP, the trade community needs to be clearly and completely
informed of its legal obligations. Accordingly, the Mod Act imposes a greater obligation on CBP
to provide the public with improved information concerning the trade community’s rights and
responsibilities under CBP regulations and related laws. In addition, both the trade community
and CBP share responsibility for carrying out these requirements. For example, under Section
484 of the Tariff Act, as amended (19 U.S.C. § 1484), the importer of record is responsible for
using reasonable care to enter, classify and determine the value of imported merchandise and to
provide any other information necessary to enable CBP to properly assess duties, collect accurate
statistics, and determine whether other applicable legal requirements, if any, have been met. CBP
is then responsible for fixing the final classification and value of the merchandise. An importer of
record’s failure to exercise reasonable care could delay release of the merchandise and, in some
cases, could result in the imposition of penalties or, in certain instances, referral for criminal
enforcement.

The Office of Trade, Regulations and Rulings (RR) has been given a major role in meeting the
informed compliance responsibilities of CBP. In order to provide information to the public, CBP
has issued a series of informed compliance publications, on new or revised requirements,
regulations or procedures, and a variety of classification and valuation issues.

This publication, prepared by RR’s Commercial and Trade Facilitation Division, is entitled U.S.
Customs and Border Protection Rulings Program. It provides guidance on the administrative
process involved in submitting ruling requests, requests for internal advice, requests for protest
reviews, and requests to reconsider previously issued ruling letters. We hope that this material,
together with seminars and increased access to CBP rulings, will help the trade community to
improve voluntary compliance with customs laws and to understand the relevant administrative
processes.

The material in this publication is provided for general information purposes only. Because many
complicated factors can be involved in customs issues, an importer may wish to obtain a ruling
under CBP’s Regulations, for example, under 19 C.F.R. Part 177, or to obtain advice from an
expert who specializes in customs matters, for example, a licensed customs broker, attorney or
a customs consultant.

Comments and suggestions are welcomed and should be addressed to the Executive Director,
Regulations and Rulings, Office of Trade, U.S. Customs and Border Protection, 90 K Street, N.E.,
10th Floor, Washington, D.C. 20229-1177.

Alice A. Kipel,
Executive Director,
Regulations and Rulings,
Office of Trade

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TABLE OF CONTENTS
Introduction ................................................................................................................................. 7
What is a ruling? ......................................................................................................................... 7
Who can request a prospective ruling? ....................................................................................... 8
What part of CBP issues prospective rulings? ............................................................................. 8
How do I request a prospective ruling from CBP? ....................................................................... 9
How do I request a prospective ruling from the NCSD? .............................................................. 9
How do I request a prospective ruling from Headquarters? ....................................................... 11
What must be included in all prospective ruling requests sent to RR? ....................................... 13
Is there any other information that I should include when submitting a prospective ruling
request? .............................................................................................................................. 14
Classification Requests ....................................................................................................... 14
Country of Origin Requests ................................................................................................. 15
Preferential Trade Agreement and Trade Program Requests .............................................. 15
Country of Origin Marking Requests .................................................................................... 16
Valuation Requests ............................................................................................................. 16
Coastwise Trade, Restricted, and Prohibited Merchandise Requests .................................. 16
Intellectual Property Enforcement Requests ........................................................................ 17
Exclusion Order Enforcement Requests .............................................................................. 17
Drawback Requests ............................................................................................................ 18
Temporary Importation Under Bond Requests .................................................................... 18
Foreign-Trade Zone Requests ............................................................................................ 18
Bonded Warehouse Entry Requests ................................................................................... 19
Merchandise Processing Fee Exemption Requests ............................................................ 19
Government Procurement Matters ...................................................................................... 19
Who can rely on rulings issued by CBP?................................................................................... 21
What happens if I believe that a ruling letter issued to me is incorrect? ..................................... 21
What happens if CBP determines that a previously issued ruling is incorrect? .......................... 21
What happens if I have not requested a ruling but I have “treatment”? ...................................... 22
What happens if I have not requested a prospective ruling and the goods that I have imported
have arrived in the United States? ....................................................................................... 22
How do I file a request for internal advice? ................................................................................ 22
How do I file an application for further review of a protest? ....................................................... 23
What happens if a previously issued protest review decision or a decision on an internal advice
request is incorrect? ............................................................................................................ 25
What if I am a domestic producer of a product and I believe that the way that CBP has treated a
similar imported product is incorrect? .................................................................................. 25

What happens if I would like a court to review CBP’s decision in any of the above
circumstances? ................................................................................................................... 26
Conclusion ................................................................................................................................ 26

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Appendices ............................................................................................................................... 27
Appendix A: Sample New York Ruling Letter ...................................................................... 27
Appendix B: Example of a Headquarters Ruling Letter: ...................................................... 29
Appendix C: Specifically Mentioned Informed Compliance Publications ............................. 33
Appendix D: Informed Compliance Publications on the Tariff Classification of Specific
Products ........................................................................................................................ 34
Appendix E: Informed Compliance Publications on Rules of Origin for Marking and
Preferential Tariff Treatment .......................................................................................... 39
Appendix F: Helpful Telephone Numbers ........................................................................... 40
Appendix G: Helpful Links ................................................................................................... 41
ADDITIONAL INFORMATION ................................................................................................... 42
The Internet ......................................................................................................................... 42
CBP Regulations ................................................................................................................. 42
Customs Bulletin ................................................................................................................. 42
Importing Into the United States .......................................................................................... 42
Informed Compliance Publications ...................................................................................... 43
Other Sources ..................................................................................................................... 43

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Introduction

The U.S. Customs and Border Protection (CBP) rulings program is intended to provide
the international trade community with a transparent and efficient means of understanding
how CBP will treat a particular import once it arrives in the United States. The purpose
of this publication is to introduce and explain CBP’s rulings and decisions process.

This publication is presented in a question and answer format. Sections I to VIII discuss
the procedures for obtaining a binding prospective ruling from CBP. Section IX discusses
who can rely on prospective rulings issued and published by CBP. Sections X to XI and
XVI discuss the procedures for modifying or revoking previously issued prospective
rulings and the principles of decisions on internal advice requests or protest reviews.
Sections XII to XV discuss the administrative options one has when one has not received
a prospective ruling and relevant goods are imported into the United States. Section XVII
provides a brief overview of the means by which domestic parties may challenge CBP’s
treatment of a particular product. Finally, Section XVIII addresses judicial review of CBP’s
decisions.

For more specific information on the rulings process, see 19 C.F.R. Parts 177 and 182.
See also 19 C.F.R. Part 174 and 175. In addition, for an overview on importing into the
United States, please see the CBP document entitled Importing into the United States: A
Guide for Commercial Importers. New importers should also review the Informed
Compliance Publication on Entry. Links to both of these documents are available in
Appendices C and G below. The Appendices to this document provide a list of other
helpful links, as well as contact information.

I. W
hat is a ruling?
A ruling is a written decision in the form of a letter issued by Regulations and Rulings
(RR) pursuant to 19 C.F.R. Part 177 (or other relevant regulation) that tells the requester
how CBP will treat a good or conveyance when it is imported into or arrives in the United
States. In other words, the ruling letter may discuss the appropriate tariff classification,
country of origin marking of the good, the country of origin for purposes of determining
the duty rate of a good, etc. In order to distinguish rulings from the other types of decisions
that CBP issues, we often refer to these as prospective rulings. The purpose of a
prospective ruling letter is to enable the trade to make business decisions that are
dependent on how their goods will be treated on importation. Once issued, a prospective
ruling is a binding decision on which you as a member of the trade can rely and depend
on wherever your goods are imported in the United States. It is an important trade
facilitation measure. In fact, the United States and other World Trade Organization
(WTO) members, who have adopted the WTO Agreement on Trade Facilitation, have
committed to issuing advance rulings.

All prospective rulings are published on the Customs Rulings Online Search System
(CROSS), which is available at https://rulings.cbp.gov/home. C
BP has a legal obligation
to publish these rulings. See 19 U.S.C. § 1625. The published rulings provide the
international trade community with guidance on how CBP will handle similar transactions.

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As of September 1, 2023, there were over 212,962 rulings available on CROSS. That
number includes internal advice and protest review decisions, which will be discussed in
Sections XIII through XV below.

II. Who Can Request a Prospective Ruling?
Any person or business that plans to import a particular product into the United States
may request a binding ruling from CBP.
1
There are no charges or fees associated with
the rulings program. If the goods that are the subject of the importer’s ruling request have
already arrived at a U.S. port and you want a decision from CBP Headquarters as to how
CBP should properly treat the merchandise, you may request internal advice or further
review of a protest. See 19 C.F.R. §§ 174.11, 177.11(b)(2). See the discussion questions
related to these issues in Sections XIII- XV below.

III. What part of CBP issues prospective rulings?
RR is responsible for issuing all binding prospective rulings. RR has three divisions that
issue rulings: the National Commodity Specialist Division (NCSD) and two divisions at
RR’s Headquarters Office. Prospective rulings issued by the NCSD are issued within 30
days of receipt of the ruling request. The following NCSD branches issue rulings:

• Machinery, Manufacturing Materials, and Petroleum Branch,
• Agricultural, Electronics, Automotive and Aerospace, and Footwear Branch,
• Textiles and Wearing Apparel, Pharmaceuticals, Health and Chemicals Branch,
• Consumer Goods and Miscellaneous Products Branch, and
• Enforcement and Trade Remedies Branch.

The NCSD issues binding prospective rulings covering:

• tariff classification,
• country of origin,
• country of origin marking, and
• preferential tariff treatment under free trade agreements (FTAs) (other than
questions concerning regional value content) or special trade programs (African
Growth Opportunity Act (AGOA), Andean Trade Preference Act (ATPA), etc.).

An example of a prospective ruling from the NCSD can be found in Appendix A to this
document. If you have any questions about a specific ruling that is issued by the NCSD,
please contact the National Import Specialist (NIS) referenced in the ruling. Contact
information can be found at the end of every NCSD ruling letter.

RR Headquarters also issues prospective rulings. An example of a ruling letter issued by
Headquarters can be found in Appendix B to this document. As indicated earlier, there
are two divisions at the RR Headquarters Office that issue ruling letters, the Commercial

1
19 C.F.R. § 177.1(c) provides that any person “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” can make a ruling request.

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and Trade Facilitation Division and the Border Security and Trade Compliance Division.
These two divisions have eight branches that are responsible for issuing prospective
rulings. The branches are:

• Food, Textiles, and Marking Branch,
• Electronics, Machinery, Automotive, and International Nomenclature Branch,
• Chemicals, Petroleum, Metals, and Miscellaneous Articles Branch,
• Valuation and Special Programs Branch,
• Entry Process and Duty Refunds Branch,
• Cargo Security, Carriers, and Restricted Merchandise Branch,
• Intellectual Property Enforcement Branch, and
• Exclusion Order Enforcement Branch.

In addition to the subject matters on which the NCSD issues prospective rulings, the
Headquarters branches also issue rulings on the following areas:

• valuation, including regional value content determinations under FTAs,
• vessels and carriers,
• restricted and prohibited merchandise,
• intellectual property (including exclusion order enforcement),
• duty drawback,
• temporary importations under bond,
• foreign trade zones,
• bonded warehouses,
• merchandise processing fees,
• government procurement under Title III, Trade Agreements Act of 1979, and
• entry and duty assessment p rocedures.

IV. How do I request a prospective ruling from CBP?
All ruling requests must be made in writing to the CBP office issuing the prospective ruling.
To request a ruling, a requester must submit a valid ruling request to CBP. A valid ruling
request must contain all of the information discussed in Sections IV or V below. In
addition, the request must comply with all other specific requirements discussed in
Section VII below. Finally, valid ruling requests cannot be hypothetical in nature. They
must provide CBP with specific information on specific products that are to be imported
into the United States. See 19 C.F.R. §§ 177.1 and 177.2.

All ruling requests involving tariff classification, country of origin, country of origin marking,
and basic eligibility for preferential tariff treatment under a trade preference program or
an FTA should be submitted to the NCSD. All other ruling requests should be sent to the
RR Headquarters Office.

V. How do I request a prospective ruling from the NCSD?
Under the newly enhanced eRulings program, a requester may submit an electronic
request for a binding ruling directly to the NCSD through CBP’s Electronic Ruling

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(eRuling) Template at https://erulings.cbp.gov/s/. If the transmission if successful, the
requester will receive an email acknowledgement of receipt and a binding ruling control
number, within one business day. Requests may also be submitted via mail, although
use of the eRulings program is strongly encouraged. The mailing address is: Director,
National Commodity Specialist Division, Regulations and Rulings, Office of Trade, U.S.
Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014
Attn.: Binding Ruling Request.

If photographs, illustrations, sketches, schematics or any other documents are needed to
support the ruling determination, they may be uploaded before the eRuling template is
finally submitted. Detailed photographs or short videos of the product may be submitted
in lieu of samples. Attachments must be in one of the following formats: Microsoft Word
(.doc, .docx), JPEG format for pictures (.jpg), Plain text (.txt ), Adobe Acrobat (.pdf), Power
Point (.ppt), and GIF image format (.gif). No zip or compressed files will be permitted.

A requester may mail a sample to: Director, National Commodity Specialist Division,
Regulations and Rulings, Office of Trade, U.S. Customs and Border Protection, 201
Varick Street, Suite 501, New York, New York 10014 Attn.: Binding Ruling Request.
Samples may be submitted by mail even if the ruling request is submitted via the eRulings
program.

If a transmission is received but is not in good order for one of the following reasons, it
will be returned to the requester immediately upon receipt by CBP:

• The request is not a valid binding ruling request, as defined in Section IV above.
• The text or attachment file name suffix was not in an acceptable format (see file types
listed above) or contained a virus warning and would not open.
• The request is for an issue other than tariff classification, country of origin, country of
origin marking, or preferential tariff treatment under free trade agreements or special
trade programs.
• The ruling request is a duplicate of a previous request.

A response to the request will be sent within 30 days of receipt of the prospective ruling
request. If the request is in good order, the official binding ruling response, complete with
an electronic signature, will be returned by email within 30 days of receipt of a valid ruling
request. Likewise, if a mailed request is in good order, a paper ruling letter will be mailed
to the person making the request.

Occasionally, it is necessary for the NCSD to submit samples to the CBP laboratory to
determine physical properties pertinent to tariff classification or other issues. In such
cases, the NCSD will send the requester a letter (electronically or by mail, as appropriate)
advising of any delay due to laboratory analysis.

If there is insufficient information to issue a ruling, the NCSD may return the request and
all materials submitted by the requester, along with a letter indicating what additional
information is needed. See 19 C.F.R. § 177.3 on non-conforming ruling requests.

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The NCSD will also not issue a ruling letter if the issue presented in the ruling request is
subject to litigation or it involves a matter where CBP has issued conflicting rulings and is
in the process of resolving that matter. See 19 C.F.R. § 177.7.

Finally, on occasion, the NCSD forwards a ruling request for a prospective ruling to RR
Headquarters. If that happens, the NCSD will inform the requester that the case has been
sent to RR Headquarters. If a request is forwarded to Headquarters, the requester can
expect that a response, in the form of a letter or ruling letter, will generally be sent within
90 days from the time that RR Headquarters receives the request.

VI. How do I request a prospective ruling from Headquarters?
As discussed above, there are currently eight branches at the RR Headquarters Office
that issue prospective rulings. Below is a chart detailing the rulings that each RR
Headquarters Branch issues:

RR Headquarters Branch Types of Decisions Issued
Three Tariff Classification Branches
(based on the type of merchandise
involved):

Food, Textiles, and Marking Branch
(Harmonized Tariff Schedule of the United
States ( HTSUS) Chapters 1- 24 and 50-67)

Electronics, Machinery, Automotive, and
International Nomenclature Branch
(HTSUS Chapters 84-93)

Chemicals, Petroleum, Metals, and
Miscellaneous Articles Branch (HTSUS
Chapters 25-49, 68-83 and 94-97)
Prospective rulings on tariff classification forwarded
from the NCSD and received directly from
requesters; Internal Advice Requests and
Applications for Further Review of Protests on tariff
classification forwarded from the Centers of
Excellence and Expertise (CEEs); and Requests for
Reconsideration of ruling letters on the above
matters. The Food, Textiles, and Marking Branch
also issues rulings on country of origin marking
issues under 19 C.F.R. Parts 102 and 134 for all
imported merchandise and on the rules of origin for
textile and apparel products.
Valuation and Special Programs Branch Prospective rulings on country of origin and
preferential tariff treatment, and Chapter 98 special
classification received directly from requesters or
forwarded from the NCSD; prospective rulings on
the calculation of the customs value of a good,
including application of regional value content tests
under FTAs; Government procurement advisory
rulings and final determinations; Applications for
Further Review of Protests and Internal Advice
Requests forwarded from the CEEs on all of the
above matters; Requests for Reconsideration of
ruling letters on all of the above matters.

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RR Headquarters Branch Types of Decisions Issued
Entry Process and Duty Refunds Branch Prospective Ruling Requests on duty drawback,
temporary importation under bond, foreign trade
zones, bonded warehouses, right to make entry,
merchandise processing fees, harbor maintenance
fees, formal and informal entry procedures, duty
assessment, exemptions from duty, liquidation,
proof of exportation, refund procedures, and
customs broker requirements; Applications for
Further Review of Protests, Internal Advice
Requests forwarded from the CEEs, and Requests
for Reconsideration of published rulings on all of the
above matters.
Cargo Security, Carriers, and Restricted
Merchandise Branch
Prospective Ruling Requests on forced labor, the
full range of restricted and prohibited merchandise,
including drug paraphernalia and cultural property,
and all the coastwise and navigation laws enforced
by CBP, including coastwise restrictions on the
transportation of merchandise and/or passengers by
vessels, dredging, salvage, towing, and the
fisheries, instruments of international traffic, insular
affairs, truck, rail and air cabotage questions, harbor
maintenance fees, tonnage tax and light money;
Requests for Reconsideration of ruling letters on all
of the above; Internal Advice Requests and
Applications for Further Review of Protests on all of
the above matters.
Intellectual Property Enforcement Branch Prospective rulings on questions involving potential
trademark and/or copyright infringement; Requests
for Reconsideration of ruling letters on all of the
above; Internal Advice Requests and Applications
for Further Review of Protests in intellectual
property enforcement actions.
Exclusion Order Enforcement Branch Prospective rulings regarding the scope of exclusion
orders issued by the U.S. International Trade
Commission (USITC); Requests for
Reconsideration of ruling letters on the above;
Internal Advice Requests in appropriate
circumstances.

Ruling requests involving valuation, tariff classification (if such requests are specifically
filed with the RR Headquarters Office), entry (except for duty drawback), vessels or
carriers, restricted or prohibited merchandise, and Government procurement should be
sent by email to HQRulings@cbp.dhs.gov
. The subject line needs to specify the
appropriate branch, as explained above.

All requests for duty drawback rulings should be addressed to
HQDrawback@cbp.dhs.gov
.

All ruling requests involving intellectual property enforcement should be addressed to

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HQIPRBranch@cbp.dhs.gov.

All ruling requests involving exclusion orders should be sent by email to the Exclusion
Order Enforcement Branch at EOEBranch.ITC337.Rulings@cbp.dhs.gov.

If you do not have access to email and need to send a paper submission, the mailing
address for the RR Headquarters Office is:

U.S. Customs and Border Protection
Regulations and Rulings
Office of Trade
Attn: (appropriate branch)
90 K Street, N.E., 10th Floor
Washington, DC 20229

On occasion, the RR Headquarters Branch tasked with deciding a particular ruling
request may contact the ruling requester to request additional information. The request
for additional information will normally include a requirement that the ruling requester
respond within a given amount of time or the case will be administratively closed.

In certain circumstances, the RR Headquarters Branch reviewing the ruling request may
reply by letter explaining why RR cannot issue a ruling in response to the request.
Section V discusses situations in which the NCSD will not issue rulings. See 19 C.F.R.
§§ 177.3 and 177.7.

In addition, where the ruling request demonstrates that there are conflicting ruling letters
or where previously issued ruling letters do not reflect the current views of CBP, and the
prior ruling has been in effect for at least 60 days, CBP is required to follow the notice
and comment procedures set forth in 19 U.S.C. § 1625. In that case, the RR
Headquarters Office will issue a letter to the requester explaining that previously
published ruling letters, protest review decisions, or internal advice decisions may not
reflect CBP’s current views and must be modified or revoked. The RR Headquarters
Office will then issue a notice in the weekly Customs Bulletin and Decisions ( Customs
Bulletin) with the proposed modification or revocation. For additional information on this
process, see Sections XI and XVI on incorrect ruling letters and protest review decisions.

VII. What must be included in all prospective ruling requests sent to RR?
The following information is required for all ruling requests on prospective transactions
sent to the NCSD and the RR Headquarters Office:

• The name, address, email address and phone number of the requesting party.
• The names, addresses, email addresses and other identifying information of all
interested parties (if known) and the manufacturer ID code (if known).
• The name(s) of the port(s) in which the merchandise will be entered (if known).
• A description of the transaction; for example, a prospective importation of
(merchandise) from (country).

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• A statement that there are, to the importer's knowledge, no issues on the commodity
pending before CBP or any court. In particular, this means that the importer should
not request a ruling on a transaction in which the importer has protested the entry at
a port. It is very important that a requester not submit a ruling request for transactions
that have either been liquidated or are currently under consideration by a CBP office.
For these types of transactions, the only rulings procedures available are the requests
for internal advice or the applications for further review of protest decisions. See
Sections XIII-XV below.
• A statement as to whether advice has been sought from a CBP office; and if so, from
whom, and what advice was rendered, if any.
• Evidence that the requester believes supports the assertions made in the ruling
request.

All of these requirements can be found at 19 C.F.R. §§ 177.2(a) and (b). In addition, a
single ruling request may include no more than five (5) items of the same class or kind.

A requester may also indicate, in the ruling request, a desire to orally discuss the issues
involved in the request. Finally, a requester may also request that CBP not disclose some
of the information included in the ruling request because it contains confidential
information such as trade secrets. The requester must clearly bracket or highlight the
confidential information in the request and specify why that information should be kept
confidential.

VIII. Is there any other information that I should include when submitting a
prospective ruling request?
Yes, a person requesting a ruling should submit specific information as it relates to the
type of request that is being sent to CBP. To increase the likelihood that RR can respond
without having to request additional information, requesters should provide as much of
the below information as possible, depending on the type of ruling required. In general,
CBP recommends that requesters closely review the CBP Regulations and other
pertinent references, such as the HTSUS, to determine as closely as possible the
applicable law, regulation or tariff provision. This exercise will help requesters to discern
what specific information CBP will need to issue a ruling.

Classification Requests
Classification rulings determine which HTSUS provisions apply to goods. The HTSUS
number determines the applicable duty rate and eligibility for various trade programs.
Classification depends on various factors, which vary according to the type of product
involved. All classification ruling requests are to be sent to the NCSD using one of the
methods discussed in Section V above and should include the following information,
where applicable:

• A full and complete description of the good in its imported condition.
• Component materials.
• The good's principal use in the United States.
• The commercial, common, or technical designation.

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• Illustrative literature, sketches, digital photographs, flow charts, etc.
• Chemical analysis, flow charts, CAS number, etc.
• Any special invoicing requirements in Section 141.89 of the Customs Regulations (19
C.F.R. § 141.89).
• Laboratory reports, if pertinent.
• The HTSUS provisions that the requester believes describe the good and the reason
for that conclusion. In addition, the requester should include a description of the good
that highlights the particular attributes that are relevant for classifying the good in a
particular heading or subheading of the HTSUS. The reasoning should include
citations to the Harmonized System Explanatory Notes, common dictionary
definitions, or previously published rulings.
• Any other information that may assist in determining the classification of the article.
We would suggest reviewing the Informed Compliance Publications which cover
classification issues for various commodities. The titles and links to these documents
are in Appendix D below.

For a general explanation on how to classify a commodity, we recommend that you review
the Informed Compliance Publication on Tariff Classification (a link to the publication is in
Appendix C to this document).

Country of Origin Requests
All ruling requests on the Country of Origin of a particular commodity should be sent to
the NCSD using one of the methods described in Section V above. The origin of goods
depends on where the various production steps took place. The following detailed
information will be helpful:

• Countries where each of the source materials were made or harvested.
• Countries where each of the various production steps took place.
• A complete description of the component parts and the role that those parts play in
the final product.
• For country of origin determinations using the 19 C.F.R. Part 102 marking rules,
please include the classification of the component parts and the final good, in addition
to the information provided above.

For more specific information on rules of origin, see the Informed Compliance Publication
on Rules of Origin listed in Appendix C to this document. In addition, there are a number
of specific Informed Compliance Publications that reference the rules of origin
requirements for specific products. See Appendix E below for links to these publications.

Preferential Trade Agreement and Trade Program Requests
In addition to the source and production information needed for country of origin requests,
Trade Program or Free Trade Agreement rulings may also require information on costs
incurred in each of the countries where production occurs. All of these ruling requests
should also be sent to the NCSD using one of the methods described in Section V above.
For more specific information on the country of origin for receiving preferential tariff
treatment under trade agreements or trade programs, see the Informed Compliance

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Publication on Rules of Origin. A link to this document is available in Appendix C to this
document. In addition, there are a number of specific Informed Compliance Publications
that reference the rules of origin requirements for specific products. See Appendix E
below for links to these publications.

Country of Origin Marking Requests
A requester may also wish to have CBP issue a binding ruling on the appropriate method
or manner of marking the imported good as a good of a particular country. See 19 U.S.C.
§ 1304 and 19 C.F.R. § 134. All requests involving the country of origin marking of a
particular commodity should be sent to the NCSD using one of the methods described in
Section V above and should include:

• A detailed description of how the article and its container will be marked.
• Illustrations that show clearly how the goods are labeled and packaged.
• Illustrations that show all other labeling and packaging details, besides the actual
country of origin marking.
• A detailed description of how the goods will be used or sold upon importation.

For information on marking requirements for particular commodities, see the Informed
Compliance Publication on the marking of specific products listed in Appendix E below.

Valuation Requests
A prospective ruling request involving the appropriate value of merchandise to be
imported into the United States should be addressed to the Valuation and Special
Programs Branch of the RR Headquarters Office as discussed in Section VI above. The
request should include the following information regarding the description of the
transaction:

• Description of the nature of the transactions (terms of sale).
• The relationship (if any) of the parties.
• Whether the transaction was at arm’s length.
• Additional required information depends on the issue presented. For example, if the
issue is whether the commission paid by the buyer is a buying or selling commission,
all the details and documentation pertaining to the roles of the parties and the payment
of the commission would need to be submitted.

For additional information on the issues related to the customs valuation of an item, see
the Informed Compliance Publications on Customs Valuation, Determining the
Acceptability of Transaction Value for Related Party Transactions, Bona Fide Sales and
Sales for Exportation to the United States, Buying and Selling Commissions, Proper
Deductions for Freight and Other Costs, Customs Valuation of Fresh Produce, as well as
the Customs Valuation Encyclopedia. Links for these documents can be found in
Appendix C to this document.

Coastwise Trade, Restricted, and Prohibited Merchandise Requests
A person who intends to engage in coastwise trade within the United States may wish to

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seek a binding prospective ruling to determine whether the particular transaction would
violate the coastwise laws of the United States. A ruling request on a prospective
transaction involving vessels and coastwise trade should be addressed to the Cargo
Security, Carriers, and Restricted Merchandise Branch of the RR Headquarters Office,
as described in Section VI above. All of these ruling requests should include the following
information, depending on the transaction involved:

• Information on the items and/or passengers to be transported by the vessel.
• All documents supporting the facts declared in the ruling request.
• If there are numerous documents involved, a brief explanation of the documents, with
particular emphasis on the relationship of the document to the overarching
transaction.

Importers who seek a prospective ruling from CBP on their ability to import restricted
merchandise into the United States (e.g., firearms, certain fruits and vegetables, and
animal products), and also including issues related to prohibited merchandise (e.g.,
forced labor matters and the applicability of the Uyghur Forced Labor Prevention Act),
should also address their ruling requests to the Cargo Security, Carriers, and Restricted
Merchandise Branch of the RR Headquarters Office. The ruling request should include
a complete description of the merchandise (including technical details or laboratory
analysis), a sample, or pictures. For requests related to forced labor issues, upstream
supply chain information will likely be required.

For additional information on issues involving the Instruments of International Traffic and
Customs Administrative Enforcement Process, see the Informed Compliance
Publications on those issues. The links to the documents are in Appendix C below.

Intellectual Property Enforcement Requests
All requests for rulings and decisions related to the enforcement of copyrights, trademarks
and trade names should be addressed to the Intellectual Property Rights Enforcement
Branch of RR Headquarters Office, as described in Section VI above. These ruling
requests should include a complete description of the good (including technical details or
laboratory analysis) and the intellectual property right at issue, a sample, or pictures, and
should be sent to HQIPRBranch@cbp.dhs.gov.

For additional information on CBP’s enforcement of intellectual property rights, please
see the Informed Compliance Publication entitled CBP Enforcement of Intellectual
Property Rights in Appendix C.

Exclusion Order Enforcement Requests
Importers or domestic industries may wish to seek a prospective ruling from CBP as to
whether certain articles fall within the scope of an exclusion order that the USITC has
issued under 19 U.S.C. § 1337.

Ruling requests involving an exclusion order issued by the USITC under 19 U.S.C. § 1337
should be addressed to the Exclusion Order Enforcement Branch of the RR Headquarters

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Office, using the following email address: EOEBranch.ITC337.Rulings@cbp.dhs.gov.

If any person who, as an importer, exporter, or other interested party, has questions about
what to include in such a ruling request, those questions should be submitted using the
email address above before filing the ruling request.

Drawback Requests
An importer wishing to seek a binding ruling on whether it is eligible for drawback may
send a ruling request to the Entry Process and Duty Refunds Branch of the RR
Headquarters Office, as described in Section VI above. The request should include a
complete description of the transaction, including descriptions of the commodity or
commodities involved.

Temporary Importation Under Bond Requests
An importer wishing to seek a binding ruling on whether its merchandise is eligible to be
temporarily imported duty-free under a bond may send a ruling request to the Entry
Process and Duty Refunds Branch of the RR Headquarters Office, as described in
Section VI above.

The request should include the following information:

• A description of the merchandise and information relating to the reasons why it is
being imported into the United States.
• Information indicating that the merchandise to be imported is not being imported for
sale or for sale on approval.
• Information on whether the merchandise will undergo further processing in the United
States.

For additional information on issues related to the temporary importation under bond of
merchandise, please see Importing Into the United States, a link to which is provided in
Appendix G below. For statutory and regulatory language related to this issue, please
see Subchapter XIII of Chapter 98 of the HTSUS and 19 C.F.R. §§ 10.31 to 10.40.

Foreign-Trade Zone Requests
An importer wishing to seek a binding ruling involving foreign-trade zones should send
the request to the Entry Process and Duty Refunds Branch of the RR Headquarters
Office, as described in Section VI above. The request should include the following
information:

• A description of the proposed transaction and how a foreign-trade zone is implicated.
• The status of the foreign-trade zone.
• A description of the merchandise that is being brought into the foreign-trade zone.
• A description of what is to take place in the foreign-trade zone.
• A description of the merchandise that is to be entered into the United States after it
has undergone processing in a foreign-trade zone.

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For more specific information regarding foreign-trade zone entries, please see 19 U.S.C.
§§ 81a-81u and 19 C.F.R. Part 146. In addition, we remind everyone that foreign-trade
zones are authorized by the Foreign-Trade Zones Board (the Board) and supervised by
CBP; therefore, some matters may fall under the jurisdiction of the Board and not CBP.
More information about the Board’s jurisdiction is available on the Board’s website,
https://www.trade.gov/foreign-trade-zones-board
, and in the Board’s regulations, 15
C.F.R. Part 400.

Bonded Warehouse Entry Requests
An importer that would like to ship goods to the United States and have them entered into
a bonded warehouse prior to withdrawal may seek a binding prospective ruling on its
proposed transaction. All requests should be sent to the Entry Process and Duty Refunds
Branch at the RR Headquarters Office, as described in Section VI above. These ruling
requests should include:

• The class of the warehouse involved in the proposed transaction.
• A description of the goods involved.
• A description of any processing or packaging that may occur in the warehouse.
• Any other records and documentation that are relevant to the transaction.

For additional information on bonded warehouses please see 19 U.S.C. §§ 1555-1563
and 19 C.F.R. Part 19.

Merchandise Processing Fee Exemption Requests
An importer seeking a binding ruling on whether the merchandise that it intends to import
is subject to merchandise processing fees may send its request to the Entry Process and
Duty Refunds Branch of the RR Headquarters Office as described in Section VI above.
All ruling requests should include the following additional information:

• A description of the goods, including the tariff classification of the merchandise to be
imported.
• Information to determine the country of origin of the merchandise.

For additional information please see 19 U.S.C. § 58c.

Government Procurement Matters
Foreign manufacturers; U.S. importers of merchandise which is subject of a final
determination under 19 C.F.R. § 177.22(c); domestic manufacturers, producers, and
wholesalers of like products; members of domestic labor unions that are employed in the
manufacture, production or wholesale of like products; and trade organizations that draw
a majority of their membership from domestic producers, manufacturers, and wholesalers
of a like product may request an advisory ruling or final determination on the country of
origin for purposes of Title III of the Trade Agreements Act of 1979 (19 U.S.C. §§ 2511-
2518), regarding Government procurement. All of these requests should be addressed
to the Valuation and Special Programs Branch of RR Headquarters Office as described
in Section VI above.

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All ruling requests should include the following additional information:

• A statement that the requester is authorized to file the request.
• A description of the good, including how it is manufactured, the costs of the component
parts and where those parts are manufactured, the role of those parts in the final good,
etc.
• The country or instrumentality that is purported to be the origin of the good.
• If applicable, the specific procurement for which the final determination is requested.

The submission needs to specify whether the requester seeks an advisory ruling or a final
determination.

An advisory ruling is a non-binding, non-reviewable written statement, which calls
attention to a well-established interpretation or principle of law relating to the country of
origin, without applying it to the particular set of facts. See 19 C.F.R. § 177.22(b). An
advisory ruling is not considered to be a ruling issued prior to importation under 28 U.S.C.
§ 1581(h).

A final determination is a binding judicially reviewable statement issued by the Executive
Director, RR, in response to a written request 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. See 19 C.F.R. § 177.22(c).

CBP will issue an advisory opinion in response to a request for a final determination if:

• The request suggests that general information, rather than a final determination, is
actually being sought,
• The request is incomplete or otherwise fails to meet the requirements set forth in
§ 177.25(a), or
• The ruling requested cannot be issued for any other reason, and CBP believes that
the general information supplied by an advisory ruling may be of some benefit to the
party making the request.

CBP is limited by the language of 19 U.S.C. § 2515(b)(1) to advisory rulings and final
determinations on whether an article is or would be a product of a foreign country or
instrumentality designated pursuant to 19 U.S.C. § 2511(b).

For additional information regarding this issue, see the Informed Compliance Publication
on Rules of Origin. A link to this document is in Appendix C below. For a detailed
description of the rulings process on this issue see 19 C.F.R. Part 177 Subpart B.

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IX. Who can rely on rulings issued by CBP?
The person receiving the ruling letter can rely on the binding prospective ruling either until
the law or facts change, or until CBP modifies or revokes the ruling. Any person receiving
a ruling letter is required to include a copy of the letter or otherwise indicate the ruling
number in the entry documents when importing the good that is described in the letter.
See 19 C.F.R. § 177.8(a)(2). Any importer that wishes to rely on a ruling letter issued to
someone else should make sure that the letter has not been modified or revoked. CBP
may modify or revoke previously issued ruling letters without issuing any notice or by
issuing a second ruling letter if the initial ruling letter is less than 60 days old. If the binding
ruling is 60 days old or more, the notice and other procedures of 19 U.S.C. § 1625 (c) will
be followed. Alternatively, the ruling may also be revoked by operation of law. See 19
C.F.R. § 177.12(b) and (d) and the discussion below. The most efficient method of
ensuring that you know how CBP will treat your merchandise is to obtain a binding ruling
before the good arrives in the United States.

For a discussion on the modification and revocation of previously issued ruling letters see
Section XI below.

X. What happens if I believe that a ruling letter issued to me is incorrect?
If you believe that a ruling letter issued to you is incorrect you have the right to appeal the
ruling letter within CBP, whether it was issued by the NCSD or by the RR Headquarters
Office. To seek CBP review of the decision in the previously issued ruling letter, you may
send a written request to the RR Headquarters Office via email or at the address in
Section VI above asking RR Headquarters to reconsider the correctness of the previously
issued letter. All reconsideration requests must explain why the previously issued ruling
is incorrect. In particular, in the reconsideration request, the person receiving the initial
ruling should provide arguments as to why CBP’s application of the law is incorrect. This
analysis may also include citations to previously issued rulings on the same merchandise
or transaction.

XI. What happens if CBP determines that a previously issued ruling is incorrect?
CBP, through the RR Headquarters Office, may determine that a previously issued ruling
is incorrect. If this is the case, the procedure depends on how long the ruling has been
in effect. If the ruling letter is less than 60 days old, CBP may simply issue a new ruling
letter to the ruling recipient indicating that the previous ruling letter has been modified or
revoked. The new ruling letter will be effective upon publication.

If the questioned ruling has been issued 60 or more days ago and CBP determines that
this ruling must be modified or revoked, notice and comment procedures must be
followed. In this case, CBP issues a notice in the weekly Customs Bulletin. The notice
contains a copy of the rulings to be revoked as well as a copy of the proposed new rulings.
Once a notice is published in the Customs Bulletin, CBP will then provide the public with
30 days in which to submit comments on the proposed letters. The public is encouraged
to submit comments regarding the correctness of the legal analysis provided for in the
proposed ruling letters.

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All comments should be sent to the address provided in the Customs Bulletin notice.
Once the comment period is closed, CBP will consider all the comments that were timely
received and will address the concerns expressed in those comments in the final ruling
letter, which is also published in the weekly Customs Bulletin. This revised or modified
ruling letter will be effective 60 days after the date it is published in the Customs Bulletin.

Alternatively, based on the comments received, CBP may decide that its proposed ruling
letters were incorrect and may issue a notice withdrawing the proposed modifications or
revocations. CBP may also issue a notice to withdraw a proposed modification or
revocation of previously published ruling letters if CBP determines based on the
comments received, that the final ruling letter must be significantly changed. In that event,
another notice with newly proposed ruling letters will be issued in the weekly Customs
Bulletin.

As mentioned above, in certain situations, a ruling may be modified or revoked by
operation of law, without any action by CBP. This occurs when a ruling is contrary to a
recently issued court decision, recently enacted legislation, or a Presidential
Proclamation. In these situations, notice and comment procedures do not apply. See 19
C.F.R. § 177.12(d).

XII. What happens if I have not requested a ruling but I have “treatment”?
There may be times when CBP has not issued a ruling, internal advice or a protest review
decision, concerning a particular issue, but has made decisions involving that matter at
one or more ports of entry so that consistent treatment has been given.

The conditions for determining whether treatment has been accorded are set out in 19
C.F.R. § 177.12(c)(i). In essence, the regulation requires an actual determination by a
CBP officer that resulted in a consistently applied decision over a two-year period on a
national basis. The law requires that, if CBP wishes to issue a prospective ruling, internal
advice, or other decision which would have the effect of changing that treatment, it must
follow the same notice and comment procedure described for modifying or revoking
previously issued ruling letters. See 19 U.S.C. § 1625(c)(2).

XIII. What happens if I have not requested a prospective ruling and the goods that
I have imported have arrived in the United States?
You will have two procedural options. The first option is to request that the CEE seek
internal advice if the CEE disagrees with how you believe that CBP should treat the
commodity. For specific procedures on internal advice see 19 C.F.R. § 177.11. The
second option is to wait until the CEE has made a decision on the entry and then protest
that decision and request further review of the decision should the CEE deny your protest.
If you choose this latter option, you must protest and request further review of the decision
within 180 days of the liquidation of the entry. For specific information on protests and
protest review decisions see 19 C.F.R. Part 174.

XI V. How do I file a request for internal advice?
An importer may request that the CEE seek internal advice from the RR Headquarters

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Office if the importer disagrees with the CEE concerning the application of a ruling letter
issued to the importer or if the importer has not received a prior ruling but disagrees with
how the CEE indicates it will treat the commodity. See 19 C.F.R. § 177.11.

A request for internal advice from an importer must be made in writing to the designated
CEE. The request must include a complete description of the transaction, the applicable
issues involved, the law governing the situation, and an argument for the importer’s
position. The importer should also include a timeline of events that gave rise to the
request. Finally, the importer must include a statement that the same or similar
transaction has never been considered or is not currently being reviewed by any other
CBP office or CEE. See 19 C.F.R. § 177.11(b)(1)(ii).

Once the importer submits the request for internal advice to the designated CEE, the CEE
will review the request and determine whether or not the CEE disagrees with the importer.
If the CEE determines that there is a disagreement, the request will be forwarded to the
RR Headquarters Office for review and decision.

RR Headquarters will review the request for internal advice and issue a ruling letter to the
CEE explaining how the field office should treat the goods. This ruling letter will represent
the official position of CBP on the application of the customs laws to the particular product.
In addition, the CEE will be instructed to furnish a copy of the letter to the importer within
60 days of receipt of the ruling letter. An electronic version of the letter will also be
published on CROSS.

XV. How do I file an application for further review of a protest?
The initial question that all importers must answer before filing an application for further
review of a protest, is whether or not the problem that they have with the way that the
CEE has treated the good is a protestable matter.

Importers may file a protest with the designated CEE on the following seven decisions of
a CEE director:

• the appraised value of the merchandise;
• the classification and rate and amount of duties chargeable;
• all charges or exactions of whatever character, including the accrual of interest, within
the jurisdiction of the Secretary of the Treasury;
• the exclusion of merchandise from entry or delivery under any provision of the
Customs laws except a determination appealable under 19 U.S.C. § 1337;
• the liquidation or reliquidation of an entry, or reconciliation as to the issues contained
therein, or any modification thereof, including the liquidation of an entry pursuant to
either Section 500 or Section 504, Tariff Act of 1930, as amended;
• the refusal to pay a claim for drawback; and
• the refusal to reliquidate an entry under Section 520(d), Tariff Act of 1930, as
amended.

For the precise statutory and regulatory language on which types of matters are

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protestable see 19 U.S.C. § 1514 and 19 C.F.R. § 174.11.

Once you have determined that you have an issue that you can protest, you must file a
formal protest electronically in the ACE Protest module or by paper submission at the port
where entry was made. The online form captures the same information as the paper CBP
Form 19, the standard CBP protest form (see a link to CBP Form 19 in Appendix G). The
CEE will then review your protest and decide whether or not it agrees with your position.
In the event that the CEE agrees with your position, it will allow the protest and liquidate
the entry according to your position. If the CEE disagrees with your position, it will deny
the protest and liquidate the entry.

As a means of affording review by CBP Headquarters of certain decisions of the CEEs,
CBP gives importers the right to request further review of protest decisions. Further
review can be requested when a protest is created or anytime thereafter before the protest
is decided, and within 180 days after liquidation of the entry under protest. When you file
the protest through the ACE Protest Module, you must use the ACE Protest Module to
submit an application for further review. When you file the protest by paper submission
and choose to use the CBP Form 19 to do so, you may fill out Section V of CBP Form 19
at the time you file the protest or you may file the request on a separate Form 19 within
the time allotted to file a protest.

The application for further review should include the following general information:

• information identifying the protest to which it applies and the protesting party and its
importer number;
• a statement on whether or not you have filed a request for a prospective ruling, internal
advice, or a protest on the same products at a different port or CBP office, or that you
have filed suit at the U.S. Court of International Trade (CIT);
• finally, the importer must include any additional factual information or additional legal
arguments that are not included in the current record, especially information to support
the importer’s claim for further review.

See 19 C.F.R. § 174.25 for information on the procedure for requesting further review of
a protest decision; See also ACE Protest Frequently Asked Questions,
https://www.cbp.gov/trade/programs-administration/entry-summary/protests/ace-protest-
frequently-asked-questions.

You also must provide an explanation as to why you are eligible for receiving a further
review of your protest, pursuant to 19 C.F.R § 174.24. All applications for further review
must explain why the initial protest decision:

• is inconsistent with a previously issued ruling;
• involves questions of law or fact that have never been ruled on by CBP or the courts;
• involves previously issued ruling letters or court decisions but the importer is providing
new facts or legal arguments that were not presented to CBP or the courts at the time
of the initial decision; or

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• involves a question that the RR Headquarters Office refused to answer in the form of
an internal advice request.

In addition to the explanation and information required to support the importer’s claim that
a protest merits further review, the importer should include the same information and legal
arguments as are generally provided when submitting a ruling request on a prospective
transaction. The RR Headquarters Office will review the importer’s entire submission.
RR can either deny the request for further review or grant the request and issue a
substantive decision. In situations where RR decides that the importer does not have a
basis for receiving further review of a protest decision, RR will issue a letter to the CEE
stating that the basis for further review was not met and that the protest is being returned
for the CEE’s disposition of the matter. If the basis for further review has been met, a
substantive decision will be sent to the appropriate CEE director. The CEE director is
requested to forward that decision to the importer within 60 days of receipt of the letter
from Headquarters. An electronic version of this letter must be published on CROSS.

XVI. What happens if a previously issued protest review decision or a decision on
an internal advice request is incorrect?
In situations where a previously issued protest review decision or decision on an internal
advice request is incorrect, CBP can modify or revoke the analysis on which the letter
relies. See 19 C.F.R. § 177.12(b). CBP uses the same process that is explained in
Section XI above for revoking or modifying prospective ruling letters. However, any
decision to modify or revoke a published protest review decision or decision on an internal
advice request will not apply to previously entered goods. Instead, in accordance with
law and regulation, the modification or revocation will apply to future importations of the
particular good described in the second letter.

XVII. What if I am a domestic producer of a product and I believe that the way that
CBP has treated a similar imported product is incorrect?
Domestic Interested Parties may submit a written petition to CBP challenging the
correctness of a previously published ruling on the classification, appraised value, or rate
of duty imposed on a particular imported product. A domestic interested party can be a
domestic manufacturer, producer, wholesaler; union representative of a domestic
industry that manufactures a like product; or a trade association with a majority of its
members being drawn from the United States that manufacture, produce, or wholesale a
like product in the United States.

The domestic interested party petition needs to be itemized as to each class or kind of
merchandise involved and needs to contain the following information:
• the name of the petitioner, the petitioner’s principal place of business, and the
fact that the petitioner is a domestic interested party;
• a statement showing that the class or kind of merchandise manufactured,
produced, or sold by the petitioner which is claimed to be similar to the imported
merchandise, is in fact similar, in such detail as to permit the CBP Commissioner
to establish the similarity between the domestic and foreign merchandise; and

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• a presentation, in detail, of the information required by 19 U.S.C. § 1516.
For additional information see 19 C.F.R. Part 175.

XVIII. What happens if I would like a court to review CBP’s decision in any of the
above circumstances?
You may file a complaint against the United States in the CIT. With certain limited
exceptions, the CIT has exclusive jurisdiction over the decisions described in this
publication. See 28 U.S.C. § 1581. The complaint must be filed within 180 days of CBP’s
decision to deny the protest. See 28 U.S.C. § 2636(a). A complaint challenging CBP’s
decision in a prospective ruling letter must be brought within two years of the issuance of
the letter. See 28 U.S.C. § 2636(i). Finally, a complaint challenging CBP’s decision on
a domestic interested party petition must be filed within 30 days after CBP provides the
information enabling the domestic interested party to contest CBP’s determination. See
28 U.S.C. § 2636(b).

Conclusion

We hope that this publication has provided you with answers to questions you might have
through its overview of the processes for various rulings and decisions that are issued
and published by CBP.

In summary, if you plan on importing into the United States, you may wish to consider
obtaining a binding ruling before the product arrives at the port so that you will know how
CBP will treat the merchandise. Should you disagree with a ruling letter that you have
received, you may file an administrative appeal as to that letter by sending a request for
reconsideration to the RR Headquarters Office.

In addition, if you have questions about how a CEE is handling your goods, you may
request that the CEE seek internal advice from the RR Headquarters Office.

Finally, if you disagree with the CEE’s decision regarding your merchandise, you may
protest that decision and request that the RR Headquarters Office review the CEE’s
decision on the protest so long as certain requirements are met. By following the
suggestions above in formulating your requests, you can make the process of obtaining
a ruling or other decision from CBP as problem-free as possible.

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Appendices

Appendix A: Sample New York Ruling Letter

NY N330529

February 1, 2023

CLA-2-34:OT:RR:NC:N3:136

CATEGORY: Classification

TARIFF NO.: 3401.30.5000; 9903.88.03

Brian Bancroft
Noatum Logistics USA, LLC
300 Airborne Pkwy W., Ste.112
Cheektowaga, NY 14225

RE: The tariff classification of liquid hand soaps from China

Dear Mr. Bancroft:

In your ruling request dated January 26, 2023, on behalf of your client, Personal
Essential Designs, LLC, you requested a tariff classification ruling on liquid hand soaps.

Your submission describes the subject products as hand soaps, packaged in
festive pump bottles for various seasons and holidays. These hand soaps are intended
as one-time use items. The bottles are made from PET plastic and include polypropylene
pumps with metal springs. The bottles may be in the shape of pumpkins, skulls, maple
leaves, trees, Christmas characters, or they may have festive designs to evoke the
season/holiday. The bottles dispense hand-cleaning solution, employing a manual pump.
The provided spreadsheet indicates that the majority of the bottles contain 16.9 fluid
ounces of liquid hand soap. The hand soap ingredients include water, sodium laureth
sulfate, cocamidopropyl betaine, sodium chloride, cocamide mea, acrylic
acid/acylamidomethyl propane sulfonic acid copolymer, fragrance, benzyl alcohol,
phenoxyethanol, and benzoic acid.

The bottles are filled with hand soap at the time of import and are suitable for retail
sale. Pursuant to General Note 5 (a), Harmonized Tariff Schedule of the United States
(HTSUS), the bottles will be classified as containers for the sand soap.

The applicable subheading for the liquid hand soaps will be 3401.30.5000,
HTSUS, which provides for Organic surface-active products and preparations for washing
the skin, in the form of liquid or cream and put up for retail sale, whether or not containing
soap: Other. The general rate of duty will be free.

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Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China
classified under subheading 3401.30.5000, HTSUS, unless specifically excluded, are
subject to an additional 25 percent ad valorem rate of duty. At the time of importation,
you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading
3401.30.5000, HTSUS, listed above.

The HTSUS is subject to periodic amendment so you should exercise reasonable
care in monitoring the status of goods covered by the Note cited above and the applicable
Chapter 99 subheading. For background information regarding the trade remedy initiated
pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of
the USTR and CBP websites, which are available at
https://ustr.gov/issue-
areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act
and/or The Public Health Security and Bioterrorism Preparedness and Response Act of
2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug
Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well
as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by
visiting their website at www.fda.gov
.

Duty rates are provided for your convenience and are subject to change. The text
of the most recent HTSUS and the accompanying duty rates are provided at
https://hts.usitc.gov/current

This ruling is being issued under the provisions of Part 177 of the Customs and
Border Protection Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with
the entry documents filed at the time this merchandise is imported. If you have any
questions regarding the ruling, please contact National Import Specialist Nuccio Fera at
nuccio.fera@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division

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29

Appendix B: Example of a Headquarters Ruling Letter:

HQ H328211

January 9, 2023

CLA-2 OT:RR:CTF:EMAIN H328211 ALS

CATEGORY: Classification

TARIFF NO.: 8539.21.40

George Tuttle III, Esq.
Law Offices of George R. Tuttle, A.P.C.
3950 Civic Center Drive, Suite 310
San Rafael, California 94903

RE: Ruling request; Tariff classification of a certain Tungsten Halogen Lamp

Dear Mr. Tuttle:

This letter is in reply to your request for a ruling pursuant to 19 CFR 177.2 on behalf
of Applied Materials, Inc. (also referred to herein as “AMI”) on October 31, 2022. Our
reply is set forth below.

FACTS:

The product at issue is identified as Tungsten Halogen Lamp (also referred to
herein as “THL”), P/N 0190-39351. Based on the specification information provided, the
THL consists of two pins attached to the porcelain base, and a glass envelope containing
filaments and halogen. The lamp has a power rating of 2 kilowatts + 120 watts with a
voltage of 120 volts.

The Applied Centura Epi system, in which the subject THL is stated to be used, is
a single-wafer, multi-chamber epitaxial silicon deposition machine. The radiantly heated
process chamber controls deposition conditions. You state that the “Centura ACP”
performs an epitaxial process by which a thin layer of single-crystal material is deposited
on a single-crystal substrate (crystalline solid in which atoms are arranged following a
specific pattern throughout the entire piece of material). Epitaxial growth occurs in such
a way that the crystallographic structure of the substrate is reproduced in the growing
material. The process chamber is radiantly heated by these lamps, which are mounted
in upper and lower lamp modules.

Each THL used in EPI Centura ACP chambers has a metal conductor foil that
connects the power leads in the lamp’s porcelain base to the tungsten filament leads
which extend into the lamp’s halogen-pressurized quartz bulb. You state that the THL is

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manufactured to Applied’s design specifications and is designed solely for use in the EPI
Centura ACP process chamber.

ISSUE:

Is the Tungsten Halogen Lamp, P/N 0190-39351, as described above, properly
classified under heading 8486, HTSUS, which provides for Machines and apparatus of a
kind used solely or principally for the manufacture of semiconductor boules or wafers,
semiconductor devices, electronic integrated circuits or flat panel displays; machines and
apparatus specified in note 11(C) to this chapter; parts and accessories: Parts and
accessories...”, or heading 8539, HTSUS, which provides for “Electrical filament or
discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc
lamps; light-emitting diode (LED) light sources; parts thereof: Other filament lamps,
excluding ultraviolet or infrared lamps: Tungsten halogen: Other...?

LAW AND ANALYSIS:

Classification under the HTSUS is determined in accordance with the General
Rules of Interpretation (“GRI”) and, in the absence of special language or context which
otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides
that the classification of goods shall be “determined according to the terms of the
headings and any relative section or chapter notes.” In the event that the goods cannot
be classified solely on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, GRIs 2 through 6 may be applied in order.

The following headings and subheadings of the HTSUS are under consideration in this
case:

8486 Machines and apparatus of a kind used solely or principally for the
manufacture of semiconductor boules or wafers, semiconductor devices,
electronic integrated circuits or flat panel displays; machines and apparatus
8486.20.00 Machines and apparatus for the manufacture of semiconductor
devices or of electronic integrated circuits...
*
8539 Electrical filament or discharge lamps, including sealed beam lamp units
and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light
sources; parts thereof:
Other filament lamps, excluding ultraviolet or infrared lamps:
8539.21 Tungsten halogen:
8539.21.40 Other...

Note 2 to Section XVI, HTSUS, which covers chapters 84 and 85, provides, in pertinent
part:

2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85,
parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546

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or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapter 84 or 85
(other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529,
8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of
machine, or with a number of machines of the same heading (including a
machine of heading 8479 or 8543) are to be classified with the machines of
that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or
8538 as appropriate. However, parts which are equally suitable for use
principally with the goods of headings 8517 and 8525 to 8528 are to be
classified in heading 8517....

Note 11(D) to Chapter 84, HTSUS, provides the following:

Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and
apparatus answering to the description in heading 8486 are to be classified in that
heading and in no other heading of the tariff schedule.

There is no dispute that the subject merchandise is a “part” under the HTSUS.
However, you suggest that the subject THL is properly classified under heading 8486,
HTSUS, per Note 2(b) to Section XVI because Note 11(D) to Chapter 84 indicates that
“machines and apparatus” falling under the scope of heading 8486, HTSUS, should be
classified under heading 8486 and in no other heading in the tariff schedule. On this
point, we find that Note 11 to Chapter 84 does not control the classification of “parts”,
because the subject THL is not a “machine or apparatus answering to the description in
heading 8486”. As such, Note 11(D) does not apply to this case, and we are required to
follow Note 2 to Section XVI. This approach is consistent with Nidec Corp. v. United
States, 861 F. Supp. 136 (CIT 1994), aff’d. 68 F.3d 1333 (Fed. Cir. 1995), in which the
Court of International Trade held that a part, which in itself constitutes an article covered
by a heading of Section XVI, HTSUS, is in all cases classified as such even though it also
could be classified as part of a specific machine.

The instant THL operates as an electrical filament lamp, intended to be installed in
an array as a heating component for the EPI Centura ACP process chamber. Upon
review, we find that the THL is specifically described under heading 8539, HTSUS, as an
“electrical filament... lamp”. As such, Note 2(a), supra, is applicable in this case, and the
THL is properly classified under heading 8539 as an electrical filament lamp. It is
specifically classified under subheading 8539.21.40, HTSUS, as an electrical filament
tungsten halogen lamp. Because the merchandise is properly classified pursuant to Note
2(a), there is no need to assess whether the subject THL is prima facie classifiable under
heading 8486, HTSUS, as a part of a machine or apparatus of a kind used solely or
principally for the manufacture of semiconductor devices per Note 2(b) to Section XVI.

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HOLDING:

By application of GRI 1 (Note 2(a) to Section XVI), the Tungsten Halogen Lamp,
P/N 0190-39351, is classified under heading 8539, HTSUS. By application of GRI 6, it is
classified under subheading 8539.21.40, HTSUS. The general column one rate of duty
for merchandise classified in this subheading is 2.6%.

Duty rates are provided for your convenience and subject to change. The text of
the most recent HTSUS and the accompanying duty rates are provided on the World
Wide Web at www.usitc.gov.

Sincerely,

Gregory Connor, Chief
Electronics, Machinery, Automotive, and
International Nomenclature Branch

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Appendix C: Specifically Mentioned Informed Compliance Publications

Entry:
https://www.cbp.gov/document/guidance/entry

Tariff Classification:
https://www.cbp.gov/document/publications/tariff-classification

Rules of Origin:
https://www.cbp.gov/document/publications/rules-origin

Customs Value:
https://www.cbp.gov/document/publications/customs-value

Customs Valuation Encyclopedia:
https://www.cbp.gov/document/guidance/customs-valuation-encyclopedia-1980-2021

Bona Fide Sales and Sales for Exportation to the United States:
https://www.cbp.gov/document/publications/bona-fide-sales-sales-exportation-united-
states

Buying and Selling Commissions:
https://www.cbp.gov/document/publications/buying-selling-commissions

Determining the Acceptability of Transaction Value for Related Party Transactions:
https://www.cbp.gov/document/guidance/determining-acceptability-transaction-value-
related-party-transactions

Proper Deductions for Freight and Other Costs:
https://www.cbp.gov/document/publications/proper-deductions-freight-other-costs

Instruments of International Traffic:
https://www.cbp.gov/document/guidance/instruments-international-traffic

Customs Administrative Enforcement Process: Fines, Penalties, Forfeitures and
Liquidated Damages:
https://www.cbp.gov/document/guidance/customs-administrative-enforcement-process-
fines-penalties-forfeitures-and

CBP Enforcement of Intellectual Property Rights:
https://www.cbp.gov/document/publications/cbp-enforcement-intellectual-property-rights

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Appendix D: Informed Compliance Publications on the Tariff Classification of
Specific Products

Agglomerated Stone:
https://www.cbp.gov/document/guidance/agglomerated-stone

Articles of Wax, Artificial Stone and Jewelry:
https://www.cbp.gov/document/publications/articles-wax-artificial-stone-and-jewelry

Base Metal Mountings and Fittings:
https://www.cbp.gov/document/guidance/base-metal-mountings-and-fittings

Basic Forms of Non-Ferrous Metals:
https://www.cbp.gov/document/publications/basic-forms-non-ferrous-metals

Beauty and Skin Care Products of Heading 3304:
https://www.cbp.gov/document/guidance/beauty-and-skin-care-products-heading-3304

Button, Snap Fasteners, Slide Fasteners and Similar Articles:
https://www.cbp.gov/document/publications/button-snap-fasteners-slide-fasteners-and-
similar-articles

Cane and Beet Sugar (Quota, Classification & Entry):
https://www.cbp.gov/document/publications/cane-and-beet-sugar-quota-classification-
entry

Caviar:
https://www.cbp.gov/document/publications/caviar

Classification: Apparel Terminology under the HTSUS:
https://www.cbp.gov/document/publications/classification-apparel-terminology-under-
htsus

Classification and Entry Requirements of Alcoholic Beverages and Spirits:
https://www.cbp.gov/document/guidance/classification-and-entry-requirements-
alcoholic-beverages-and-spirits

Classification and Marking of Pipe Fittings under Heading 7307:
https://www.cbp.gov/document/publications/classification-and-marking- pipe-fittings-
under-heading-7307

Classification and Marking of Watches and Clocks:
https://www.cbp.gov/document/publications/classification-and-marking-watches-and-
clocks

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Classification and Quota Status of Raw Cotton under the HTSUS:
https://www.cbp.gov/document/publications/classification-and-quota-status-raw-cotton-
under-htsus

Classification of Children’s Apparel:
https://www.cbp.gov/document/publications/classification-childrens-apparel

Classification of Coated and Water Resistant Apparel:
https://www.cbp.gov/document/publications/classification-coated-and-water-resistant-
apparel

Classification of Cooking Ranges, Stoves and Ovens:
https://www.cbp.gov/document/guidance/classification-cooking-ranges-stoves-and-
ovens

Classification of Hats and Other Headgear under the HTSUS Heading 6505:
https://www.cbp.gov/document/publications/classification-hats-a nd-other-headgear-
under-htsus-heading-6505

Classification of Knit to Shape Apparel Garments under HTSUS Heading 6110:
https://www.cbp.gov/document/guidance/classification-knit-shape-apparel-garments-
under-htsus-heading-6110

Classification of Molds and Their Parts under the HTSUS:
https://www.cbp.gov/document/publications/classification-molds-and-their-parts-under-
htsus

Classification of Ribbons & Trimmings under the HTSUS:
https://www.cbp.gov/document/publications/classification-ribbons-trimmings-under-
htsus

Classification of Sets:
https://www.cbp.gov/document/publications/classification-sets

Classification of Textile Costumes under the HTSUS:
https://www.cbp.gov/document/guidance/classification-textile-costumes-under-htsus

Coated Nonalloy Flat-Rolled Steel:
https://www.cbp.gov/document/publications/coated-non-alloy-flat-rolled-steel

Coffee:
https://www.cbp.gov/document/guidance/coffee

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Colored Bubble Glass (and Other Special Types of Glassware):
https://www.cbp.gov/document/guidance/colored-bubble-glass-and-other-special-types-
glassware

Cutlery of Headings 8211 through 8215 of the Harmonized Tariff Schedule of the United
States:
https://www.cbp.gov/document/publications/cutlery-headings-8211-through-8215-
harmonized-tariff-schedule-united-states

Decals, Decorative Stickers and Window Clings:
https://www.cbp.gov/document/guidance/decals-decorative-stickers-and-window-clings

Decorative Glassware:
https://www.cbp.gov/document/guidance/decorative-glassware

Diodes, Transistors & Similar Semiconductor Devices:
https://www.cbp.gov/document/guidance/diodes-transistors-similar-semiconductor-
devices

Eyewear Frames and Eyewear:
https://www.cbp.gov/document/guidance/eyewear-frames-and-eyewear

Fasteners of Heading 7318:
https://www.cbp.gov/document/guidance/fasteners-heading-7318

Fibers & Yarns Construction and Classification under the HTSUS:
https://www.cbp.gov/document/guidance/fibers-yarns-construction-and-classification-
under-htsus

Footwear:
https://www.cbp.gov/document/guidance/footwear

Gaskets:
https://www.cbp.gov/document/guidance/gaskets

Gloves, Mittens & Mitts, Not Knitted or Crocheted, Under the HTSUS:
https://www.cbp.gov/document/guidance/gloves-mittens-mitts-not-knitted-or-crocheted-
under-htsus

Granite:
https://www.cbp.gov/document/publications/granite

Hand Tool Sets Classified Within Subheadings 8205.90 and 8206.00:
https://www.cbp.gov/document/guidance/hand-tool-sets-classified-within-subheadings-
82059000-and-82060000

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Internal Combustion Piston Engines:
https://www.cbp.gov/document/publications/internal-combustion-piston-engines

Locks of Base Metal:
https://www.cbp.gov/document/guidance/locks-base-metal

Machine Tools:
https://www.cbp.gov/document/guidance/machine-tools

Mushrooms:
https://www.cbp.gov/document/publications/mushrooms

New Decisions on Candle Holders v. Decorative Glass Articles:
https://www.cbp.gov/document/publications/informed-compliance-publication-new-
decisions-candle-holders-v-decorative

Peanuts and their Classification under the HTSUS:
https://www.cbp.gov/document/publications/peanuts-and-their-classification-under-htsus

Classification and Quota Status of Raw Cotton under the HTSUS:
https://www.cbp.gov/document/publications/classification-and-q uota-status-raw-cotton-
under-htsus

Soldering and Welding Machines and Apparatus:
https://www.cbp.gov/document/publications/soldering-and-welding-machines-and-
apparatus

Stranded Wire, Rope and Cable, of Iron or Steel:
https://www.cbp.gov/document/publications/stranded-wire-rope-and-cable-iron-or-steel

Table and Kitchen Glassware:
https://www.cbp.gov/document/publications/table-and-kitchen-glassware

Tableware, Kitchenware, Other Household Articles and Toilet Articles of Plastics:
https://www.cbp.gov/document/publications/tableware-kitchenware-other-household-
articles-and-toilet-articles-plastics

Classification of Textile Costumes under the HTSUS:
https://www.cbp.gov/document/guidance/classification-textile-costumes-under-htsus

Tractors (HTSUS 8701) vs. Heavy Industrial Machinery (HTSUS 8429 & 8430):
https://www.cbp.gov/document/publications/tractors-htsus-8701-vs-heavy-industrial-
machinery-htsus-8429-8430

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Turbojets, Turbopropellers and Other Gas Turbines, (HTSUS 8411) and Parts Thereof:
https://www.cbp.gov/document/publications/turbojets-turbopropellers-and-other-gas-
turbines-htsus-8411-and-parts-thereof

Vehicles, Parts and Accessories:
https://www.cbp.gov/document/publications/vehicles-parts-and-accessories

Vending Machines and Their Parts under the HTSUS:
https://www.cbp.gov/document/publications/vending-machines-and-their-parts-under-
htsus

Wadding, Gauze, Bandages & Similar Articles (HTSUS 3005):
https://www.cbp.gov/document/publications/wadding-gauze-bandages-similar-articles-
htsus-3005

Waste & Scrap as it Relates to Base Metals of Chapter 81:
https://www.cbp.gov/document/publications/waste-scrap-it-relates-base-metals-chapter-
81

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property:
https://www.cbp.gov/document/publications/works-art-collectors-pieces-antiques-and-
other-cultural-property

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Appendix E: Informed Compliance Publications on Rules of Origin for Marking
and Preferential Tariff Treatment

African Growth and Opportunity Act:
https://www.cbp.gov/document/guidance/african-growth-and-opportunity-act

Country of Origin of Knit to Shape Apparel Products:
https://www.cbp.gov/document/guidance/country-origin-knit-shape-apparel-products

Foreign Assembly of U.S. Components:
https://www.cbp.gov/document/guidance/foreign-assembly-us-components

Marking Requirements for Wearing Apparel:
https://www.cbp.gov/document/publications/marking-requirements-wearing-apparel

Marking of Country of Origin on U.S. Imports:
https://www.cbp.gov/document/publications/informed-compliance-publication-marking-
country-origin-us-imports

Textile & Apparel Rules of Origin:
https://www.cbp.gov/document/publications/textile-apparel-rules-origin

U.S. Caribbean Basin Trade Partnership Act:
https://www.cbp.gov/document/publications/us-caribbean-basin-trade-partnership-act

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Appendix F: Helpful Telephone Numbers

Regulations and Rulings Headquarters Mainline: 202-325-0100

National Commodity Specialist Division Mainline: 646-733-3000

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Appendix G: Helpful Links

CBP website:
www.cbp.gov

Importing into the United States: A Guide for Commercial Importers:
https://www.cbp.gov/document/publications/importing-united-states

CROSS:
https://rulings.cbp.gov

Informed Compliance Main Page:
https://www.cbp.gov/trade/rulings/informed-compliance-publications

CBP Weekly Bulletin and Decisions:
https://www.cbp.gov/trade/rulings/bulletin-decisions

E-ruling Requests:
https://erulings.cbp.gov/s/

CBP Forms:
https://www.cbp.gov/newsroom/publications/forms

CBP Form 19:
https://www.cbp.gov/newsroom/publications/forms?title_1=19

Tips for New Importers and Exporters:
https://www.cbp.gov/trade/basic-import-export/importer-exporter-tips

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ADDITIONAL INFORMATION

The Internet
The home page of CBP on the internet at https://www.cbp.gov provides the trade
community with current, relevant information regarding CBP operations and items of
special interest. The site posts information—which includes proposed regulations, news
releases, publications and notices, etc.—that can be searched, read online, printed or
downloaded to your personal computer. The website was established as a trade-friendly
mechanism to assist the importing and exporting community. The website also links to
the home pages of many other agencies whose importing or exporting regulations CBP
helps to enforce. The website also contains a wealth of information of interest to a
broader public than the trade community. For instance, the “Know Before You Go”
publication and traveler awareness campaign at https://www.cbp.gov/travel/us-
citizens/know-before-you-go are designed to help educate international travelers.

CBP Regulations
The current edition of CBP Regulations of the United States is a loose-leaf, subscription
publication available from the Superintendent of Documents, U.S. Government Printing
Office, via the internet, phone, fax, postal mail, or email. Internet:
https://bookstore.gpo.gov
. Phone: DC Metro Area: (202) 512-1800, Toll-Free: (866) 512-
1800, Monday through Friday, 8 a.m. – 4:30 p.m. EST, Fax: (202) 512-2104. Mail: U.S.
Government Printing Office, P.O. Box 979050, St. Louis, MO 63197-9000. Email:
Contactcenter@gpo.gov. A bound edition of Title 19, Code of Federal Regulations, is
also available for sale from the same address. An electronic version of the Code of
Federal Regulations is available online at https://www.ecfr.gov/. All proposed and final
regulations are published in the Federal Register, which is published daily on business
days by the Office of the Federal Register, National Archives and Records Administration,
and distributed by the Superintendent of Documents. Information about online access to
the Federal Register may be obtained by calling (202) 512-1530 between 8 a.m. and 4:30
p.m. EST. The Federal Register is available online at https://www.govinfo.gov. CBP-
related notices are also published in the weekly Customs Bulletin and Decisions
(Customs Bulletin) described below.

Customs Bulletin
The Customs Bulletin is a weekly publication that contains decisions, rulings, regulatory
proposals, notices and other information of interest to the trade community. It also
contains decisions issued by the U.S. Court of International Trade, as well as customs-
related decisions of the U.S. Court of Appeals for the Federal Circuit. The Customs
Bulletin is available online at https://www.cbp.gov/document/bulletins.

Importing Into the United States
This publication provides an overview of the importing process and contains general
information about import requirements. The current edition of Importing into the United
States contains material explaining the requirements of the Customs Modernization Act.
The Mod Act fundamentally altered the relationship between importers and CBP by

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shifting to the importer the legal responsibility for declaring the value, classification, and
rate of duty applicable to entered merchandise.

The current edition contains a section entitled “Informed Compliance.” A key component
of informed compliance is the shared responsibility between CBP and the importing
community, wherein CBP communicates its requirements to the importer, and the
importer, in turn, uses reasonable care to assure that CBP is provided accurate and timely
data pertaining to the importation. An online version is available at
https://www.cbp.gov/document/publications/importing-united-states.

Informed Compliance Publications
CBP has prepared a number of Informed Compliance Publications in the “What Every
Member of the Trade Community Should Know About: ...” series. Check the website,
https://www.cbp.gov/trade/rulings/informed-compliance-publications, for current
publications.

The information provided in this publication is for general information purposes only.
Recognizing that many complicated factors may be involved in customs issues, an
importer may wish to obtain a ruling under CBP Regulations, 19 C.F.R. Part 177, or other
applicable sections, or obtain advice from an expert (such as a licensed customs broker,
an attorney or a customs consultant) who specializes in customs matters. Reliance solely
on the general information in this pamphlet may not be considered reasonable care.

Other Sources
Additional information may also be obtained from CBP’s ports of entry and Centers of
Excellence and Expertise. Contact information for ports of entry can be found on the internet at
https://www.cbp.gov/contact/ports, and for the Centers of Excellence and Expertise (CEEs)
at https://www.cbp.gov/trade/centers-excellence-and-expertise-information/cee-
directory.

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“Your Comments are Important”

The Small Business and Regulatory Enforcement Ombudsman and 10 regional Fairness
Boards were established to receive comments from small businesses about Federal
agency enforcement activities and rate each agency’s responsiveness to small business.
If you wish to comment on the enforcement actions of U.S. Customs and Border
Protection, call 1-888-REG-FAIR (1-888-734-3247).

REPORT SMUGGLING 1- 800-BE-ALERT

Visit our website: https://www.cbp.gov

CBP Publication No. 3387-0923