This is a part of the USGI ECWCS (Extreme Cold Weather Clothing System) Gen III System. While the US Army gets a lot of things wrong, the Improved Rainsuit is one of those things.
The Improved Rainsuit is arguably one of the worst garments ever issued to Army personnel and it's universally hated. These are made of the same material as a Poncho and they tend to deteriorate rather quickly. They also develop a very distinguishable smell as the material delaminates.
THESE ARE NOT GORE-TEX. THERE IS A SEPERATE LISTING FOR GORE-TEX JACKETS
Most CIF facilities will accept either one in our experience. There are a plethora of NSNs associated with this system and most CIF facilities understand this. Buy something similar and you should be fine if buying to turn it in.
Associated NSN: NSN: 8415-01-527-4613 (The last 2 numbers signify the size of the garment IE: 13 is an Large)