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