---
kind: "section"
citation: "27 C.F.R. § 19.344"
title: "27"
number: "19.344"
heading: "Manufacture of nonbeverage products, intermediate products, or eligible flavors."
url: "https://uscodex.org/cfr/27/19.344"
---

# §19.344. Manufacture of nonbeverage products, intermediate products, or eligible flavors.

- (a) Distilled spirits and wine may be used for the manufacture of flavors or flavoring extracts of a nonbeverage nature as intermediate products to be used exclusively in the manufacture of other distilled spirits products on bonded premises.
- (b) Nonbeverage products on which drawback will be claimed, as provided in [26 U.S.C. 5111-5114](/usc/26/5111-5114.md), may not be manufactured on bonded premises. Premises used for the manufacture of nonbeverage products on which drawback will be claimed must be separated from bonded premises.
- (c) For purposes of computing an effective tax rate, flavors manufactured on either the bonded or general premises of a distilled spirits plant are not eligible flavors. See [§ 19.1](/cfr/27/19.1.md) for the definition of the term “eligible flavor” and further restrictions that apply to the manufacture of an eligible flavor.

## Notes

### Authority

Authority: 19 U.S.C. 81c, 1311; 26 U.S.C. 5001, 5002, 5004-5006, 5008, 5010, 5041, 5061, 5062, 5066, 5081, 5101, 5111-5114, 5121-5124, 5142, 5143, 5146, 5148, 5171-5173, 5175, 5176, 5178-5181, 5201-5204, 5206, 5207, 5211-5215, 5221-5223, 5231, 5232, 5235, 5236, 5241-5243, 5271, 5273, 5301, 5311-5313, 5362, 5370, 5373, 5501-5505, 5551-5555, 5559, 5561, 5562, 5601, 5612, 5682, 6001, 6065, 6109, 6302, 6311, 6676, 6806, 7011, 7510, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. TTB-92, 76 FR 9090, Feb. 16, 2011, unless otherwise noted.