Rev. Ruling 55-165
Coloring, Flavoring
and Blending Material
Advice has been requested
whether the presence of bourbon, rye, or malt whisky used as all or a
portion of the permissible 2-1/2 percent harmless coloring, flavoring,
and blending material, and of an origin other than that of the whisky
in which it is used, would have to be disclosed on the label of such rectified
product.
Section 22 of Regulations
No. 5 permits the use in whiskies, other than American type straight whiskies,
of
"harmless coloring, flavoring or blending materials such as *** straight
malt or straight rye malt whiskies, *** which are customarily employed
therein in accordance with established trade usage, if such coloring,
flavoring, or blending materials do not total more than 2-1/2 percent
by volume of the finished product."
The Internal Revenue
Service does not consider that the origin of this limited amount of such
flavoring materials,
including whiskies permitted to be used in this connection, affects the
right of the finished product to claim its
proper State or country of origin. For example, a blend of straight Kentucky
whiskies might contain the permissible amount of straight malt or straight
rye malt whiskies, or similar whiskies suitable for use in this connection,
of other than Kentucky origin, without affecting the right of the finished
product to be designated as a Kentucky blend.
Similarly, any whisky
produced in any given foreign country might contain 2-1/2 percent of harmless
coloring,
flavoring, or blending materials, including whiskies of other origin,
without any conflict occurring with the provisions of section 22 of Regulations
No. 5. The presence of such whiskies used within the 2-1/2 percent limitation
would not be required to be disclosed upon the label. However, while it
would not be necessary under the statute and regulations, there is no
objection to the addition of the following statement to a standard certificate
of origin properly issued by a duly authorized official of a foreign country:
The total coloring,
flavoring or blending materials used in this product do not exceed 2-1/2
percent by volume of the finished product.
27 U.S.C. 205; 27
CFR 5.22 (27 CFR 5.23)
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