Rev. Ruling 70-36
Internal Revenue Service has been asked whether liquor bottles made of aluminum, tinplate, tinfree steel and similar metals may be used for the packaging of any distilled spirits.
In Revenue Ruling 67-245 it was held that liquor bottles made of aluminum or tinplate and of a capacity not in excess of eight ounces may be used for packaging liqueurs, cocktails, and other specialties. In consideration of recent developments, and experience with the use of these materials, the Director has determined that aluminum, tinplate, tinfree steel and similar metals are suitable materials for use in the production of liquor bottles for the packaging of any distilled spirits. Therefore, the authorization for the use of the aluminum and tinplate liquor bottles is modified and restated as follows:
Under the provisions of 26 CFR 173.5, a container designed or intended to be used for the sale of distilled spirits for beverage purposes is a "liquor bottle" and may be made of glass or earthenware, or of other suitable material approved by the Director, Alcohol, Tobacco and Firearms Division.
The Director, Alcohol, Tobacco and Firearms Division, has ruled that aluminum, tinplate, tinfree steel and similar metals are suitable materials (under prescribed conditions) for the manufacture of "liquor bottles." Accordingly, bottle manufacturers who have properly qualified under the provisions of 26 CFR Part 173 may manufacture "liquor bottles" of such materials subject to the following requirements:
1. The construction shall be rigid.
2. The seams, if any, shall be sealed with a sealant meeting Food and Drug Administration requirements.
3. The lining, if any, and any other surfaces exposed to the contents of such liquor bottles shall consist of a material which meets the requirements of the Food and Drug Administration.
4. The indicia required by 26 CFR 173.33 shall be marked on such liquor bottles having a capacity of 1/2 pint or more. Such indicia may be applied by lithographing or by embossing.
Distilled spirits plant proprietors who desire to package liqueurs, cocktails, or other specialities in containers made of aluminum, tinplate, tinfree steel and similar metals of a capacity in excess of 8 ounces, or such proprietors who desire to use liquor bottles of any size made of such materials for other than liqueurs, cocktails, or other specialties shall submit an application to the Director, Alcohol, Tobacco and Firearms Division, Internal Revenue Service, Washington, D.C. 20224, in triplicate for authority to use such bottles. The application shall state the size of the liquor bottle and kind of spirits for which it will be used, and shall be accompanied by a specimen, with label attached, of the liquor bottle and a photograph of such bottle. An application is not required from those proprietors desiring to use liquor bottles meeting the above specified conditions made of aluminum, tinplate, tinfree steel and similar metals of a capacity not in excess of 8 ounces for the packaging of liqueurs, cocktails or other specialties.
Revenue Ruling 67-245, C.B. 1967-2, 442, which gave prior approval and conditions for liquor bottles made of aluminum or tinplate, is hereby superseded.
26 U.S.C. 5301; 27 CFR 173.5