N276052 June 24, 2016 CLA-2:OT:RR:NC:N3:357 CATEGORY: Classification Ms. Angie McDaniel Oxford 555 Victory Drive Lyons, GA 30436 Dear Ms. McDaniel: We are returning your request for a ruling, and any related samples, exhibits, etc. The classification of the merchandise (rain poncho) which is the subject of your request involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: 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. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward via email at [email protected]. Sincerely, Steve A. Mack Director National Commodity Specialist Division