---
kind: "section"
citation: "19 C.F.R. § 177.28"
title: "19"
number: "177.28"
heading: "Issuance of advisory rulings and final determinations."
url: "https://uscodex.org/cfr/19/177.28"
---

# §177.28. Issuance of advisory rulings and final determinations.

- (a) Pursuant to a request for an advisory ruling which meets the requirements of this subpart, Customs will promptly issue an advisory ruling.
- (b) Pursuant to a request for a final determination which meets the requirements of this subpart, Customs will promptly issue a final determination. If the request does not meet the requirements of this subpart Customs may decline to issue a final determination or may issue instead an advisory ruling.
- (c) Requests for final determinations which include the information set forth in [§ 177.25(b)(5)](/cfr/19/177.25.md?p=b-5) (relating to a specific procurement) will be considered by Customs before all other requests (advisory rulings and final determinations).

## Notes

### Authority

Authority: R.S. 251, as amended (19 U.S.C. 66), sec. 624, 46 Stat. 759 (19 U.S.C. 1624); Pub. L. 96-39, 93 Stat. 144.

### Source

Source: T.D. 83-13, 48 FR 1189, Jan. 11, 1983, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States), 1502, 1624, 1625.