[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR177.7]

[Page 337]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 177--ADMINISTRATIVE RULINGS--Table of Contents
 
                   Subpart A--General Ruling Procedure
 
Sec. 177.7  Situations in which no ruling will be issued.

    (a) Generally. No ruling letter will be issued in response to a 
request for a ruling which fails to comply with the provisions of this 
part. Moreover, no ruling letter will be issued with regard to 
transactions or questions which are essentially hypothetical in nature 
or in any instance in which it appears contrary to the sound 
administration of the Customs and related laws to do so. No ruling 
letter will be issued in regard to a completed transaction.
    (b) Pending litigation in the United States Court of International 
Trade. No ruling letter will be issued with respect to any issue which 
is pending before the United States Court of International Trade, the 
United States Court of Appeals for the Federal Circuit, or any court of 
appeal therefrom. Litigation before any other court will not preclude 
the issuance of a ruling letter, provided neither the Customs Service 
nor any of its officers or agents is named as a defendant.

[T.D. 75-186, 40 FR 31929, July 30, 1975, as amended by T.D. 85-90, 50 
FR 21430, May 24, 1985]