19 CFR § 177.26 - Where request filed.

---
identifier: "/us/cfr/t19/s177.26"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 177.26 - Where request filed."
title_number: 19
title_name: "Customs Duties"
section_number: "177.26"
section_name: "Where request filed."
chapter_name: "U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY"
part_number: "177"
part_name: "ADMINISTRATIVE RULINGS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
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."
cfr_part: "177"
---


# 177.26 Where request filed.

The request shall be filed with the Executive Director, Regulations and Rulings, Office of International Trade, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Avenue, NW., Washington, DC 20229.

[T.D. 83-13, 48 FR 1189, Jan. 11, 1983, as amended by T.D. 99-27, 64 FR 13677, Mar. 22, 1999]