                        TITLE 19--CUSTOMS DUTIES
 
                      CHAPTER 4--TARIFF ACT OF 1930
 
                 SUBTITLE III--ADMINISTRATIVE PROVISIONS
 
                     Part V--Enforcement Provisions
 
Sec. 1625. Interpretive rulings and decisions; public 
        information
        

(a) Publication

    Within 90 days after the date of issuance of any interpretive ruling 
(including any ruling letter, or internal advice memorandum) or protest 
review decision under this chapter with respect to any customs 
transaction, the Secretary shall have such ruling or decision published 
in the Customs Bulletin or shall otherwise make such ruling or decision 
available for public inspection.

(b) Appeals

    A person may appeal an adverse interpretive ruling and any 
interpretation of any regulation prescribed to implement such ruling to 
a higher level of authority within the Customs Service for de novo 
review. Upon a reasonable showing of business necessity, any such appeal 
shall be considered and decided no later than 60 days following the date 
on which the appeal is filed. The Secretary shall issue regulations to 
implement this subsection.

(c) Modification and revocation

    A proposed interpretive ruling or decision which would--
        (1) modify (other than to correct a clerical error) or revoke a 
    prior interpretive ruling or decision which has been in effect for 
    at least 60 days; or
        (2) have the effect of modifying the treatment previously 
    accorded by the Customs Service to substantially identical 
    transactions;

shall be published in the Customs Bulletin. The Secretary shall give 
interested parties an opportunity to submit, during not less than the 
30-day period after the date of such publication, comments on the 
correctness of the proposed ruling or decision. After consideration of 
any comments received, the Secretary shall publish a final ruling or 
decision in the Customs Bulletin within 30 days after the closing of the 
comment period. The final ruling or decision shall become effective 60 
days after the date of its publication.

(d) Publication of customs decisions that limit court decisions

    A decision that proposes to limit the application of a court 
decision shall be published in the Customs Bulletin together with notice 
of opportunity for public comment thereon prior to a final decision.

(e) Public information

    The Secretary may make available in writing or through electronic 
media, in an efficient, comprehensive and timely manner, all 
information, including directives, memoranda, electronic messages and 
telexes which contain instructions, requirements, methods or advice 
necessary for importers and exporters to comply with the Customs \1\ 
laws and regulations. All information which may be made available 
pursuant to this subsection shall be subject to any exemption from 
disclosure provided by section 552 of title 5.
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    \1\ So in original. Probably should not be capitalized.
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(June 17, 1930, ch. 497, title IV, Sec. 625, as added Pub. L. 95-410, 
title I, Sec. 112, Oct. 3, 1978, 92 Stat. 898; amended Pub. L. 103-182, 
title VI, Sec. 623, Dec. 8, 1993, 107 Stat. 2186; Pub. L. 104-295, 
Sec. 21(e)(14), Oct. 11, 1996, 110 Stat. 3531.)

                       References in Text

    The Customs laws, referred to in subsec. (e), are classified 
generally to this title.


                               Amendments

    1996--Subsec. (a). Pub. L. 104-295 made technical amendment to 
reference in original act which appears in text as reference to ``this 
chapter''.
    1993--Pub. L. 103-182 amended section generally. Prior to amendment, 
section read as follows: ``Within 120 days after issuing any 
precedential decision (including any ruling letter, internal advice 
memorandum, or protest review decision) under this chapter with respect 
to any customs transaction, the Secretary shall have such decision 
published in the Customs Bulletin or shall otherwise make such decision 
available for public inspection.''
