5.25 Application 5.26 Formula requirements 5.27 Formulas 5.28 Adoption of predecessor’s formula §5.25 Application The requirements of this subpart shall apply to: (a) Proprietors of distilled spirits plants qualified as processors under 27 CFR part 19; (b) Persons in Puerto Rico who manufacture distilled spirits products for shipment to the United States. Formulas need only be filed for those products which will be shipped to the United States; and (c) Persons who ship into the United States, Virgin Islands distilled spirits products. §5.26 Formula requirements (a) General. An approved formula is required to blend, mix, purify, refine, compound, or treat spirits in a manner which results in a change of character, composition, class or type of the spirits. Form 5110.38[…]