Subpart A. Subpart A—General Ruling Procedure
- § 177.1 - General ruling practice and definitions.
- § 177.2 - Submission of ruling requests.
- § 177.3 - Nonconforming requests for rulings.
- § 177.4 - Oral discussion of issues.
- § 177.5 - Change in status of transaction.
- § 177.6 - Withdrawal of ruling requests.
- § 177.7 - Situations in which no ruling will be issued.
- § 177.8 - Issuance of rulings.
- § 177.9 - Effect of ruling letters.
- § 177.10 - Publication of decisions.
- § 177.11 - Requests for advice by field offices.
- § 177.12 - Modification or revocation of interpretive rulings, protest review decisions, and previous treatment of substantially identical transactions.
- § 177.13 - Inconsistent CBP decisions.