27 C.F.R. Subpart G—Closures for Distilled Spirits From Puerto Rico
Title 27 - Alcohol, Tobacco Products and Firearms
Containers of 1 gallon (3.785 liters) or less of distilled spirits, upon which all Federal internal revenue taxes have been paid or deferred in Puerto Rico under provisions of this part, shall have closures or other devices affixed in accordance with the provisions of this part, prior to shipment to the United States. (Sec. 454, Pub. L. 98–369, 98 Stat. 494 (26 U.S.C. 5301)) [T.D. ATF–206, 50 FR 23954, June 7, 1985] Closures or other devices shall be securely affixed to containers having capacity of 1 gallon (3.785 liters) or less so as to leave a portion remaining on the container when it is opened. In addition, the closures or other devices shall be constructed in such a manner as to require that they be broken to gain access to the contents of the containers. (Sec. 454, Pub. L. 98–369, 98 Stat. 494 (26 U.S.C. 5301)) [T.D. ATF–206, 50 FR 23954, June 7, 1985]
Title 27: Alcohol, Tobacco and Firearms
PART 26—LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS
Subpart G—Closures for Distilled Spirits From Puerto Rico
§ 26.135 Containers of distilled spirits to bear closures.
§ 26.136 Affixing closures.
