[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR5.27]

[Page 54-55]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 5_LABELING AND ADVERTISING OF DISTILLED SPIRITS--Table of Contents
 
                           Subpart Ca_Formulas
 
Sec. 5.27  Formulas.

    Formulas are required for distilled spirits operations which change 
the character, composition, class or type of spirits as follows:
    (a) The compounding of spirits through the mixing of any coloring, 
flavoring, wine, or other material with distilled spirits;
    (b) The manufacture of an intermediate product to be used 
exclusively in other distilled spirits products on bonded premises;

[[Page 55]]

    (c) Any filtering or stabilizing process which results in a product 
which does not possess the taste, aroma, and characteristics generally 
attributed to that class or type of distilled spirits; and, in the case 
of straight whisky, results in the removal of more than 15 percent of 
the fixed acids, volatile acids, esters, soluble solids, or higher 
alcohols, or more than 25 percent of the soluble color;
    (d) The mingling of spirits (including merchandise returned to bond) 
which differ in class or type of materials from which produced;
    (e) The mingling of spirits stored in charred cooperage with spirits 
stored in plain or reused cooperage, or the mixing of spirits that have 
been treated with wood chips with spirits not so treated, or the mixing 
of spirits that have been subjected to any treatment which changes their 
character with spirits not so treated, unless it is determined that the 
composition of the spirits is the same, notwithstanding the storage in 
different kinds of cooperage or the treatment of a portion of the 
spirits;
    (f) The use (except as authorized for production or storage 
operations as provided by 27 CFR part 19) of any physical or chemical 
process or any apparatus which accelerates the maturing of the spirits;
    (g) The steeping or soaking of fruits, berries, aromatic herbs, 
roots, seeds, etc., in spirits or wines;
    (h) The artificial carbonating of spirits;
    (i) The blending in Puerto Rico of spirits with any liquors 
manufactured outside of Puerto Rico;
    (j) The production of gin by--
    (1) Redistillation over juniper berries and other natural aromatics, 
or the extracted oils of such, of spirits distilled at or above 190 
degrees of proof, free from impurities, including spirits of such a 
nature recovered by redistillation of imperfect gin spirits; and
    (2) Mixing gin with other spirits;
    (k) The treatment of gin by--
    (1) Addition or abstraction of any substance or material other than 
pure water after redistillation in a manner that would change its class 
and type designation; and
    (2) Addition of any substance or material other than juniper berries 
or other natural aromatics, or the extracted oils of such, or pure water 
to the spirits, before or during redistillation, in a manner that would 
change its class and type designation;
    (l) The production of vodka by--
    (1) Treatment of neutral spirits with not less than one ounce of 
activated carbon per 100 wine gallons of spirits;
    (2) Redistillation of pure spirits so as to be without distinctive 
character, aroma, taste, or color;
    (3) Mixing with other spirits or with any other substance or 
material except pure water, after production; and
    (m) The recovery of spirits by redistillation from distilled spirits 
products containing other alcoholic ingredients and from spirits which 
have previously been entered for deposit. However, no formula shall be 
required for spirits redistilled into any type of neutral spirits other 
than vodka or spirits redistilled at less than 190 degrees of proof 
which lack the taste, aroma and other characteristics generally 
attributed to whisky, brandy, rum, or gin, and are designated as 
``Spirits,'' preceded or followed by a word or phrase descriptive of the 
material from which produced. Such spirits redistilled on or after July 
1, 1972, may not be designated ``Spirits Grain'' or ``Grain Spirits.''

(26 U.S.C. 7805 (68A Stat. 917, as amended); 27 U.S.C. 205 (49 Stat. 
981, as amended))

[T.D. ATF-198, 50 FR 8463, Mar. 1, 1985, as amended by T.D. ATF-259, 52 
FR 41423, Oct. 28, 1987]