Answer:
D. All of the above
Explanation:
Customs rulings are binding administrative decisions issued by U.S. Customs and Border Protection (CBP) pursuant to 19 C.F.R. Part 177. Rulings may address customs-related matters, including the United States tariff classification, marking, and valuation. CBP may issue such rulings to any importer or exporter of merchandise; to any individual or business entity that has a direct and demonstrable interest in the matters or questions presented in the ruling request; or to an agent (such as an attorney) of either of the aforementioned parties. Rulings may only be prospective and in response to a ruling request.