CBP describes its Binding Ruling Program as a way for importers and other interested parties to obtain binding pre-entry decisions on classification and other import questions before filing entries.

When a ruling may be useful

  • The same product will be imported repeatedly.
  • Two or more tariff provisions present a material classification question.
  • The classification significantly affects duty or other customs treatment.
  • The importer wants a formal CBP position before building a recurring import program around a classification.

Good ruling requests depend on good facts

A ruling request should describe the merchandise in sufficient detail and include the relevant technical information. Depending on the issue, product specifications, composition, use, photographs, drawings or samples may be important.

Research existing rulings first

CBP's Customs Rulings Online Search System (CROSS) provides access to published rulings and is an important research source when evaluating how CBP has treated comparable merchandise.

A ruling is not automatically the right answer for every classification question. Timing, current entries and the significance of the issue should be considered before choosing the ruling path.

General information only. This article is intended for general educational purposes. Customs and regulatory treatment depends on the specific merchandise, transaction, entry status, timing and applicable authorities. A transaction-specific review may require a separate professional engagement.