Title 19Customs DutiesRelease 119-73not60

§1625 Interpretive Rulings and Decisions; Public Information

Title 19 › Chapter 4— TARIFF ACT OF 1930 › Subtitle SUBTITLE III— ADMINISTRATIVE PROVISIONS › Part V— Enforcement Provisions › § 1625

Last updated Apr 5, 2026|Official source

Summary

The Secretary must publish any interpretive ruling, ruling letter, internal advice memo, or protest review decision about a customs transaction within 90 days in the Customs Bulletin or make it available for public inspection. Anyone can appeal an unfavorable interpretive ruling or an interpretation of a regulation to a higher Customs authority for a new review. If the appellant shows a business need, the appeal must be decided within 60 days after filing. The law calls out proposed rulings that would change or cancel a prior ruling that has been in effect at least 60 days, or that would change how Customs treats substantially identical transactions. If a decision would limit how a court ruling applies, it must be published in the Customs Bulletin and the public must be allowed to comment before it becomes final. The Secretary may provide written or electronic guidance—like directives, memoranda, electronic messages, and telexes—so importers and exporters can follow Customs rules. That information can be withheld if it is covered by the disclosure exemptions in section 552 of title 5.

Full Legal Text

Title 19, §1625

Customs Duties — Source: USLM XML via OLRC

(a)Within 90 days after the date of issuance of any interpretive ruling (including any ruling letter, or internal advice memorandum) or protest review decision under this chapter with respect to any customs transaction, the Secretary shall have such ruling or decision published in the Customs Bulletin or shall otherwise make such ruling or decision available for public inspection.
(b)A person may appeal an adverse interpretive ruling and any interpretation of any regulation prescribed to implement such ruling to a higher level of authority within the Customs Service for de novo review. Upon a reasonable showing of business necessity, any such appeal shall be considered and decided no later than 60 days following the date on which the appeal is filed. The Secretary shall issue regulations to implement this subsection.
(c)A proposed interpretive ruling or decision which would—
(1)modify (other than to correct a clerical error) or revoke a prior interpretive ruling or decision which has been in effect for at least 60 days; or
(2)have the effect of modifying the treatment previously accorded by the Customs Service to substantially identical transactions;
(d)A decision that proposes to limit the application of a court decision shall be published in the Customs Bulletin together with notice of opportunity for public comment thereon prior to a final decision.
(e)The Secretary may make available in writing or through electronic media, in an efficient, comprehensive and timely manner, all information, including directives, memoranda, electronic messages and telexes which contain instructions, requirements, methods or advice necessary for importers and exporters to comply with the Customs 11 So in original. Probably should not be capitalized. laws and regulations. All information which may be made available pursuant to this subsection shall be subject to any exemption from disclosure provided by section 552 of title 5.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1996—Subsec. (a). Pub. L. 104–295 made technical amendment to reference in original act which appears in text as reference to “this chapter”. 1993—Pub. L. 103–182 amended section generally. Prior to amendment, section read as follows: “Within 120 days after issuing any precedential decision (including any ruling letter, internal advice memorandum, or protest review decision) under this chapter with respect to any customs transaction, the Secretary shall have such decision published in the Customs Bulletin or shall otherwise make such decision available for public inspection.”

Statutory Notes and Related Subsidiaries

Transfer of Functions

For

Transfer of Functions

, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see section 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6. Study and Report Relating to Timeliness of Prospective Rulings Pub. L. 107–210, div. A, title III, § 335, Aug. 6, 2002, 116 Stat. 978, required the Comptroller General, not later than 1 year after Aug. 6, 2002, to conduct a study and report to committees of Congress on the extent to which the Office of

Regulations

and Rulings of the Customs Service had made improvements to decrease the time between requests for, and issuance of, prospective rulings relating to the proper classification, valuation, or marking of goods proposed to be imported into the United States.

Reference

Citations & Metadata

Citation

19 U.S.C. § 1625

Title 19Customs Duties

Last Updated

Apr 5, 2026

Release point: 119-73not60