U.S. Customs and Border Protection (Customs) offers the public an on-line database that allows users to research
Customs rulings at no charge.
Binding rulings are one method that Customs uses to provide official legal guidance to importers and other interested parties on specific Customs issues, including valuation,
marking and tariff classification.
The Customs Rulings Online Search System (CROSS) is a searchable database of approximately 118,000 Customs rulings that can be retrieved based on simple or complex search
characteristics using keywords and Boolean operators. CROSS has the added functionality of cross-referencing rulings from the initial search result set with their modified, revoked or referenced counterparts.
The
rulings collections in the database are separated into sections. One section contains rulings issued by Customs headquarters in Washington, D.C. and another contains those issued by the New York Office of Regulations
and Rulings. The rulings in the database span the years 1989 to present, and the collections can be searched individually or collectively.
Customs states on its web site that requests for valuation and carrier
rulings should be addressed to the Commissioner of Customs and Border Protection, Attention: Office of Regulations and Rulings, Washington, DC 20229, while requests for tariff classification rulings should be addressed
to:
Director, National Commodity Specialist Division,
U.S. Customs and Border Protection,
Attn: CIE/Ruling Request,
One Penn Plaza-10th Floor, New York, NY 10119
The Rulings and Regulations section can be accessed on the Customs and Border Protection's
web site and their explanatory "What Are Ruling Letters" page can be accessed here.
|
|
