Code of Federal Regulations · Section

§ 19.331 — Use Of Oak Chips In Spirits And Caramel In Brandy And Rum

27 C.F.R. § 19.331

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A proprietor may add oak chips that have not been treated with any chemical to packages of spirits. The proprietor must note the use of oak chips on all transaction records. A proprietor may add caramel that has no material sweetening properties to rum or brandy stored in packages or tanks.

27 C.F.R. § 19.329 27 C.F.R. § 19.333

Authorizing Statute

Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Definitions
31 U.S.C. § 9301
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Regulation of operations
26 U.S.C. § 5201