Rulings and regulations

This glossary covers Rulings and regulations terms used by importers, customs brokers and trade-compliance teams.

NY ruling

A binding CBP ruling letter issued by the National Commodity Specialist Division in New York under 19 CFR part 177 (N-prefixed numbers); not a New York State tax ruling.

HQ ruling

A binding ruling letter issued by CBP Headquarters, Regulations and Rulings, under 19 CFR part 177 (H-prefixed numbers), including internal advice and modification or revocation decisions; not a court decision.

19 CFR 177

Title 19 CFR part 177, Administrative Rulings: CBP's procedure for requesting, issuing, relying on, modifying and revoking binding ruling letters; not the IRS or Treasury ruling rules.

eCFR Title 19

The Electronic Code of Federal Regulations edition of Title 19, Customs Duties, maintained online by the Office of the Federal Register and the Government Publishing Office; not the HTSUS.

19 CFR 141.86

Title 19 CFR 141.86, Contents of invoices and general requirements: the commercial invoice content CBP requires with an entry; not an export or tax invoice rule.

19 CFR 181

Title 19 CFR part 181, North American Free Trade Agreement: CBP's NAFTA regulations, applying only to goods entered before 2020-07-01 (legacy claims, verifications, duty deferral); not USMCA part 182.

19 CFR 182

Title 19 CFR part 182, United States-Mexico-Canada Agreement: CBP's USMCA regulations on certification of origin, importer obligations, verification, duty deferral and automotive certifications; not the Canadian or Mexican rules.

Federal Register notice

A document in the Federal Register, the daily journal of the U.S. Government, announcing agency and Presidential rules, tariff actions and notices; not the Customs Bulletin or a CSMS message.