Customs Modernization and Tariff Act
Section 113. Decision and Ruling. - The Bureau shall, consistent with Section 1502 of this Act, issue binding and advance decision and ruling at the request of an interested party on matters pertaining to importation or exportation of goods.
Upon written request of the interested party, the Bureau shall notify the party of its decision in writing within the period specified in this Act or by regulation. Should the decision be adverse to the requesting interested party, the reasons thereof shall be indicated and the party shall be advised of the party's right of appeal.
The ruling and decision shall be issued by the Bureau within thirty (30) days from the submission of the necessary documents and information.