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)