Rulings and Legal Decisions

U.S. Customs and Border Protection (CBP) issues binding advance rulings and other legal decisions in connection with the importation of merchandise into the United States. Advance rulings provide the international trade community with a transparent and efficient means of understanding how CBP will treat a prospective import or carrier transaction.

For example, a ruling letter may address the tariff classification or appraised value of merchandise, the liquidation of an entry, or the exclusion of merchandise from entry. As such, ruling letters facilitate trade by enabling companies to make business decisions that are dependent on how their goods will be treated on importation.

CBP also issues other binding decisions such as internal advice decisions letters (covering current import and carrier transactions), and protest review decisions (appeals of CBP decisions on completed transactions).

With a view to promoting transparency, CBP also makes available to the public various other guidance including the following: the Customs Rulings On-Line Search System (CROSS – a database of published rulings), the Customs Bulletin and Decisions, pertinent Federal Register Notices, CBP Directives and Handbooks, Informed Compliance Publications, and a summary of laws enforced by CBP.

For additional information, follow the link: https://www.cbp.gov/trade/rulings