Guidelines for Binding Classification Ruling Requests

  1. Requests for tariff classification rulings should be addressed to: U.S. Customs Service, 10 Causeway Street, Room 624, Boston, MA 02222-1059, Attn: Edward Szymczak, SIS, Binding Ruling Request.
  2. Ruling requests must be in writing, filed in triplicate, and contain a complete statement of all relevant facts relating to the transaction including:

    1. The names, addresses, and other identifying information of all interested parties
    2. The names of the port(s) in which the merchandise will be entered
    3. A description of the transaction, for example, prospective importation of (merchandise) from (country)
    4. A statement that there are, to the requester's knowledge, no issues on the commodity are pending before the Customs Service or any court.
  3. Ruling requests should contain sufficient information relevant to the determination of the proper tariff classification such as:

    1. A full and complete description of the article
    2. The article's chief use in the United States
    3. The comercial, common, or technical designation
    4. For articles composed of two or more materials, the relative quantity by weight of each component
    5. Sample or illustrative literature appropriately packaged for mailing
    6. Any other information which may assist in determining the appropriate tariff classification of the article
    7. Statement if there have been previous imports under Harmonized Tariff and harmonized tariff number used (not required, but very helpful)
  4. Ruling requests will contain a maximum of 5 items in order to be accepted. Products must be of the same general class or kind.
  5. If the ruling request does not conform to the requirements, a letter will be sent by the receiving office to the requester detailing the additional information requested. This letter will be sent to the requester within 3 calendar days of original receipt.

    If a ruling request received in the District contains sufficient information, the District Director will forward the request, all attachments and samples to the Customs Information Exchange (CIE) in New York within 3 calendar days from the date of the receipt. The CIE will acknowledge receipt and provide the ruling request with an assigned number in order to track the ruling request through the process.

    When a ruling is received by Headquarters, the Office of Rules & Regulations will have 3 calendar days from the date of the receipt to determine that the request is appropriate for the National Import Specialist (NIS) response and to forward the request an all attachments to the NIS staff through the CIE.