19 CFR § 177.28 - Issuance of advisory rulings and final determinations.

---
identifier: "/us/cfr/t19/s177.28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "19 CFR § 177.28 - Issuance of advisory rulings and final determinations."
title_number: 19
title_name: "Customs Duties"
section_number: "177.28"
section_name: "Issuance of advisory rulings and final determinations."
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"
---


# 177.28 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) (relating to a specific procurement) will be considered by Customs before all other requests (advisory rulings and final determinations).