SUBPART A—General Ruling Procedure (§177.1 to §177.13)
- 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 customs decisions.