Advance rulings on tariff classification of imported goods and rulings on disputes over tariff classification are issued pursuant to Section ______ of this Act.

• A. 1000
• B. 1200
• C. 1100
• D. 1300

Answer: (C)

Advance rulings on tariff classification and disputes over tariff classification are issued under Section 1100 of the Act. This section lays out the process for obtaining a binding determination on how goods should be classified for tariff purposes, providing predictability for importers and consistency for customs enforcement. It covers the procedure, scope, and binding effect of rulings issued by the authority, ensuring that classification decisions can be relied upon for duty assessment. The other section numbers correspond to different provisions of the Act that deal with topics other than tariff classification rulings, so 1100 is the correct basis.