[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR177.7]



[Page 339]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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]