CBP Binding Rulings: How to Search and Use CROSS

CBP binding rulings are the closest thing an importer has to a guaranteed answer on tariff classification. They are issued by US Customs and Border Protection under 19 CFR Part 177, they are published, and they can be searched for free in the Customs Rulings Online Search System (CROSS). Used well, they show how CBP reads the schedule for products like yours. Used carelessly, an old or revoked ruling can lead you to the wrong code with false confidence.

This guide is for importers, brokers and e-commerce sellers who classify goods for US entry. It explains what a ruling covers, how to search CROSS, how to tell whether a ruling is still good, how to cite one, and when to request your own. Facts below were checked against 19 CFR Part 177 and CROSS as of October 2026.

Key takeaways

• A ruling letter represents CBP's official position on the transaction it describes and is binding on all CBP personnel until modified or revoked.
• It applies only to goods identical to the sample or description in the letter.
• Rulings from the National Commodity Specialist Division are limited to prospective transactions: ask before you import.
• CROSS is free at rulings.cbp.gov. Search by words, ruling number or tariff number, and always check for revocations and modifications.
• Cite the ruling number and date, and keep the ruling with your classification record.

What a binding ruling is and what it binds

Under 19 CFR 177.9(a), a ruling letter "represents the official position" of CBP on the particular transaction or issue it describes and is binding on all CBP personnel until modified or revoked. Its principle may be cited as authority for transactions involving the same circumstances.

Two limits matter in practice:

1. Identical goods only. Section 177.9 says a classification ruling applies only to articles identical to the sample submitted or to the description in the letter.
2. Accurate facts only. A ruling is issued on the assumption that the information provided is complete and accurate. If the facts change, the ruling does not follow them.

Most classification rulings come from CBP's National Commodity Specialist Division in New York and carry an N prefix in CROSS (for example N353266). Rulings from CBP Headquarters, Regulations and Rulings, carry an H prefix (for example H303684). Headquarters can review rulings issued by the National Commodity Specialist Division, and a holder who disagrees with a New York ruling can petition the Commercial Rulings Division at Headquarters.

How to search the CROSS database

CROSS is at rulings.cbp.gov. USITC recommends it for exactly the situation most importers face: the HTS uses legal terms, while CROSS rulings often use the product words people actually search for.

A search routine that works:

1. Search by product words first. Use what the product is and what it is made of: "yoga mat", "vacuum insulated stainless steel bottle", "cellphone case".
2. Then search by tariff number. Searching a candidate code such as 6109.10.0012 shows which goods CBP has placed there.
3. Sort by date. Recent rulings reflect the current schedule and current CBP views.
4. Open the full text. Read the facts paragraph and the reasoning, not just the code. Compare material, construction, function and user with your product.
5. Check status. CROSS records when a ruling has been modified or revoked by a later one, and the later ruling explains why.

What a search really returns

A search for "yoga mat" returns rulings spanning more than three decades. One, from 1991, classified a yoga mat under a textile provision, 6307.90. Recent rulings, including N357738 from February 2026 for a PVC yoga mat, place yoga mats in 9506.91.0030, articles and equipment for general physical exercise, at 4.6%. Different materials can justify different codes, but a 1991 ruling also predates several editions of the schedule. Always read the facts and the date together.

Reading a ruling: the parts that matter

A typical New York classification ruling follows the same order, and each part has a use:

• Header. Ruling number, date, category and the tariff number given. Useful for filtering, but never enough on its own.
• Facts. The description of the goods: materials, construction, dimensions, function, sometimes laboratory results. This is the part you compare with your product, line by line.
• Proposed classification. Many requests suggest a code; rulings often say CBP disagrees and why, which is valuable reasoning.
• Law and analysis. The headings, notes, GRIs and earlier rulings CBP relied on.
• Holding. The 10-digit number and the general rate at the time of issue.
• Closing notes. Recent rulings add that rates may change and that additional Chapter 99 duties are not addressed.

Revoked and modified rulings

CBP revokes rulings it no longer agrees with. Under 19 U.S.C. 1625(c), it first publishes a notice of the proposed revocation in the Customs Bulletin and takes comments. Two recent examples show why checking status matters.

If you had built a catalogue on the earlier rulings, both changes would have moved your codes. The General Rules of Interpretation guide explains the reasoning both decisions rely on.

How to cite a ruling

Cite the ruling by its number and date, and the code it gives, for example "NY N353266 (January 28, 2026), 9617.00.1000" or "HQ H303684 (July 7, 2021)". New York rulings ask the holder to provide a copy of the ruling or its control number with the entry documents.

In your own classification file, record:

• the ruling number, date and link;
• why your goods match its facts, point by point;
• that you checked it was not modified or revoked, and when;
• the HTS revision in which the cited code still exists.

Recent rulings also state that they do not address additional duties under subchapter III of Chapter 99, so a ruling settles the code but not the full duty.

How to request your own ruling

Request a ruling when the product is high in value, imported repeatedly, or genuinely ambiguous. Part 177 sets the basics:

• Prospective only. Rulings from the National Commodity Specialist Division are limited to prospective transactions, meaning goods that have not yet arrived or been entered.
• Full description. Describe the goods completely: materials and percentages, construction, function, use and how they are sold.
• Pictures and samples. Section 177.2 asks for photographs, drawings or other pictures and, whenever possible, a sample. Samples may be damaged or consumed in testing; ask for return if you need it.
• Disclosure. State whether, to your knowledge, the same or an identical transaction is or has been before any CBP office or the courts.
• Address. Classification requests go to the Director, National Commodity Specialist Division. CBP also accepts requests electronically through its eRulings template at erulings.cbp.gov, which sends them directly to the National Commodity Specialist Division in New York.

On timing, CBP's electronic ruling requirements page says the division will generally issue such rulings within 30 calendar days of receipt, and that rulings needing referral to Headquarters are issued within 90 days of receipt. Plan for the longer figure when the product is unusual.

Rulings are published: under Part 177, CBP makes interpretive decisions available for public inspection within 90 days. Expect your ruling, and your product description, to appear in CROSS. Importing into Europe as well? The EU counterpart is Binding Tariff Information, explained in EU binding tariff information (BTI).

Common mistakes with rulings

• Copying the code without the facts. A ruling for a 100% cotton garment says nothing reliable about a 60/40 blend.
• Ignoring the date. HTS numbers in older rulings may no longer exist after later revisions.
• Missing a revocation. Always look for a later ruling that modifies or revokes the one you found.
• Treating a ruling as a duty quote. Duty rates in rulings are current only at issuance and exclude Chapter 99 measures.

A wrong code backed by a misread ruling still exposes you to the customs misclassification penalties described in our separate guide.

Using precedents at scale

HTS Pilot uses CBP rulings from CROSS as precedents for US lookups, ignores revoked rulings, and can cite the precedents it relied on in the reasons it gives for each candidate code, alongside official USITC descriptions. The aim is to put the relevant precedents in front of the person deciding, not to replace a ruling request. Its proposed codes are suggestions for reference, not official classification decisions.

Summary

CBP binding rulings are authoritative for the goods they describe and persuasive for similar goods. Search CROSS by product words and by code, read the facts and dates, check for revocations, cite precisely, and request your own ruling when the stakes justify it. For the full method around rulings, see how to find HTS code numbers, and for applying them to online catalogues, see HTS codes for e-commerce products.

Frequently asked questions

What is a CBP binding ruling?

It is a written decision by US Customs and Border Protection under 19 CFR Part 177 on how the customs laws apply to a specific transaction, most often the tariff classification of a product. It represents CBP's official position on that transaction and binds all CBP personnel until it is modified or revoked. It applies to goods identical to those described in the ruling.

Can I rely on a ruling issued to another company?

Only the person it was issued to can rely on it as binding for their transaction, but anyone can read it as guidance on how CBP applies the schedule. If your goods match the facts closely, a ruling is strong evidence of the right code. If any fact differs, such as material, construction or use, the outcome can differ too.

How do I search CBP rulings in CROSS?

Go to rulings.cbp.gov and search by product words, ruling number or tariff number. Filter by collection and sort by date. Open the most relevant rulings, read the facts and reasoning, and check whether each one was later modified or revoked. Then confirm the code still exists in the current HTS revision before you use it.

How long does a binding ruling stay valid?

A ruling has no expiry date. It stays in force until CBP modifies or revokes it, which for interpretive rulings usually involves a notice and comment process published in the Customs Bulletin. It also stops helping you if the product changes or if the HTS line it cites is changed or deleted, so recheck your rulings when either happens.

Sources

The official texts and pages this article relies on. Check them for the current version before you act.

1. 19 CFR Part 177, Administrative Rulings - govinfo govinfo.gov
2. Requirements for electronic ruling requests (eRulings) - U.S. Customs and Border Protection cbp.gov
3. Customs Rulings Online Search System (CROSS) - U.S. Customs and Border Protection rulings.cbp.gov
4. CBP ruling H303684: revocation of four rulings on insulated stainless steel bottles rulings.cbp.gov
5. CBP ruling H346387: wireless headphones and earbuds, revocation of HQ H251033 and NY N308565 rulings.cbp.gov
6. CBP ruling N357738: yoga mat rulings.cbp.gov
7. FAQs about tariff classification and the HTS - U.S. International Trade Commission usitc.gov

This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.