---
title: "Assemble the facts for a tariff classification ruling on goods not yet entered"
url: "https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-tariff-advice-on-goods-not-yet-imported/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A65-RO20261022-3-US"
practice_area: "International Trade, Customs & Sanctions"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Assemble the facts for a tariff classification ruling on goods not yet entered

> Build a fact list for a ruling letter: names and addresses of interested parties if known, the port or place of arrival or entry, a full description of the article, chief use and designation where germane, composition…

Canonical page: https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-tariff-advice-on-goods-not-yet-imported/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [International Trade, Customs & Sanctions](https://ailawframework.com/practice/international-trade-customs-and-sanctions.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Build a fact list for a ruling letter: names and addresses of interested parties if known, the port or place of arrival or entry, a full description of the article, chief use and designation where germane, composition by weight, volume and value where the article has two or more materials, whether a sample or laboratory analysis exists, and whether the same transaction or the issues are or have been before a Customs office, the Court of International Trade, the Federal Circuit, or a court of appeal. Mark any fact the file does not contain. |
| What the lawyer must review | 19 C.F.R. 177.2 says a ruling request should be a letter. Tariff classification requests go to the Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, New York 10014, unless the requester sends the request to the Director, Commercial and Trade Facilitation Division in Washington, DC 20229. Rulings by the National Commodity Specialist Division or a service port office are limited to prospective transactions. The entry itself is still made under 19 U.S.C. 1484. |
| Written for | United States |
| Applies to | [Assemble the facts for a tariff advice on goods not yet imported](https://ailawframework.com/practice/international-trade-customs-and-sanctions/assemble-the-facts-for-a-tariff-advice-on-goods-not-yet-imported.md) |

## Checking plan

- What the AI does: Build a fact list for a ruling letter: names and addresses of interested parties if known, the port or place of arrival or entry, a full description of the article, chief use and designation where germane, composition by weight, volume and value where the article has two or more materials, whether a sample or laboratory analysis exists, and whether the same transaction or the issues are or have been before a Customs office, the Court of International Trade, the Federal Circuit, or a court of appeal. Mark any fact the file does not contain.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- A ruling letter is not the entry. The importer of record still files classification and rate of duty under 19 U.S.C. 1484.
- Paragraphs of 19 C.F.R. 177.2 after (b)(7) were read through the signature and immediate-consideration rules. Later sections of part 177 were not opened.

## Sources

- [19 C.F.R. 177.2, Submission of ruling requests](https://www.law.cornell.edu/cfr/text/19/177.2) (checked 2026-10-22)
- [19 U.S.C. 1484, Entry of merchandise](https://www.law.cornell.edu/uscode/text/19/1484) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Form B102: application for an advance ruling on tariff classification](https://ailawframework.com/precedents/international-trade-customs-and-sanctions/form-b102-tariff-advice.md) | Form | Yellow | Completion guide for Australian Border Force Form B102, the signed application for an advance ruling on the tariff classification of goods as they will be imported. |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*