Rulings may address customs related matters, including United States tariff classification, marking, and valuation.
CBP may issue such rulings to any importer or exporter of merchandise; to any individual or business entity that has a direct and demonstrable interest in the matters or questions presented in the ruling request; or to an agent (such as attorney) of either of the aforementioned parties.
[1] Rulings are written by Regulations and Rulings (R&R), a division of CBP's Office of Trade (renamed from Office of International Trade on February 24, 2016 [2]).
Certain ruling subject matter is handled by the National Commodity Specialist Division (NCSD), a section of R&R which is located in New York City.
They are available to the public at no cost through CBP desktop website CROSS or mobile-friendly website CustomsMobile, which provides advanced search options over CROSS.