[Federal Register Volume 61, Number 137 (Tuesday, July 16, 1996)]
[Rules and Regulations]
[Pages 37002-37004]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-17996]


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DEPARTMENT OF THE TREASURY
Bureau of Alcohol, Tobacco and Firearms
27 CFR Parts 18, 30, and 275
[T.D. ATF-381]
RIN 1512-AB47

Technical Amendments (95R-008P)
AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Treasury.

ACTION: Final rule, Treasury decision.

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SUMMARY: This Treasury decision makes technical amendments and 
conforming changes to chapter I of title 27 Code of Federal Regulations 
(CFR). All changes are to provide clarity and uniformity throughout 
title 27 CFR.

EFFECTIVE DATE: July 16, 1996.

FOR FURTHER INFORMATION CONTACT: Angela R. Shanks, Alcohol and Tobacco

[[Page 37003]]

Programs Division, Wine, Beer, and Spirits Regulations Branch, 650 
Massachusetts Avenue, NW., Washington, DC 20226, (202-927-8230)

SUPPLEMENTARY INFORMATION: The Bureau of Alcohol, Tobacco and Firearms 
(ATF) administers regulations published in chapter I of title 27 Code 
of Federal Regulations (CFR). These regulations are updated April 1 of 
each year to incorporate new or revised regulations that were published 
by ATF in the Federal Register during the preceding year. Upon 
reviewing title 27 CFR for the annual revision, ATF and the CFR Unit of 
the Office of the Federal Register identified several amendments and 
conforming changes that are needed to provide uniformity in chapter I 
of title 27, CFR.
    These amendments do not make any substantive changes and are only 
intended to improve the clarity of title 27 CFR or relieve regulatory 
requirements.

Paperwork Reduction Act

    The provisions of the Paperwork Reduction Act of 1995, Public Law 
104-13, 44 U.S.C. Chapter 35, and its implementing regulations, 5 CFR 
part 1320, do not apply to this final rule because there are no 
recordkeeping or reporting requirements.

Regulatory Flexibility Act

    Because no notice of proposed rulemaking is required for this rule, 
the provisions of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) 
do not apply. A copy of this final rule was submitted to the Chief 
Counsel for Advocacy of the Small Business Administration in accordance 
with 26 U.S.C. 7805(f). No comments were received.

Executive Order 12866

    It has been determined that this rule is not a significant 
regulatory action because it will not: (1) Have an annual effect on the 
economy of $100 million or more or adversely affect in a material way 
the economy, a sector of the economy, productivity, competition, jobs, 
the environment, public health or safety, or State, local or tribal 
governments or communities; (2) Create a serious inconsistency or 
otherwise interfere with an action taken or planned by another agency; 
(3) Materially alter the budgetary impact of entitlements, grants, user 
fees, or loan programs or the rights and obligations of recipients 
thereof; or (4) Raise novel legal or policy issues arising out of legal 
mandates, the President's priorities, or the principles set forth in 
Executive Order 12866.

Administrative Procedures Act

    Because this final rule merely makes technical amendments and 
conforming changes to improve the clarity of the regulations, it is 
unnecessary to issue this final rule with notice and public procedure 
under 5 U.S.C. 553(b). Similarly it is unnecessary to subject this 
final rule to the effective date limitation of 5 U.S.C. 553(d).

Drafting Information

    The principal author of this document is Angela R. Shanks, Wine, 
Beer, and Spirits Regulations Branch, Bureau of Alcohol, Tobacco and 
Firearms.

List of Subjects

27 CFR Part 18

    Administrative practice and procedure, Authority delegations, 
Excise taxes, Exports, Labeling, Reporting requirements, Security 
measures, Spices and flavorings, Stills, Surety bonds.

27 CFR Part 30

    Alcohol and alcoholic beverages, Measurement standards, Scientific 
equipment.

27 CFR Part 275

    Administrative practice and procedure, Authority delegations, 
Cigarette papers and tubes, Cigars and cigarettes, Claims, Customs 
duties and inspections, Electronic funds transfers, Excise taxes, 
Imports, Labeling, Packaging and containers, Penalties, Reporting and 
recordkeeping requirement, Seizures and forfeitures, Surety bonds, U.S. 
Possessions, Warehouses.

Authority and Issuance

    Title 27, Code of Federal Regulations is amended as follows:

PART 18--PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE

    Par. 1. The authority citation for part 18 continues to read as 
follows:

    Authority: 26 U.S.C. 5001, 5172, 5178, 5179, 5203, 5511, 5552, 
6065, 7805; 44 U.S.C. 3504(h).


Sec. 18.13, 18.14, 18.17, 18.21, 18.22, and 18.24  [Amended]

    Par. 2. Sections 18.13, 18.14, 18.17, 18.21, 18.22 and 18.24 are 
amended by adding, at the end of the section, the approved OMB Control 
Number to read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0046)


Sec. 18.26  [Amended]

    Par. 3. Section 18.26 is amended by adding, at the end of the 
section, the approved OMB Control Number to read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0079)


Secs. 18.27, 18.31, 18.32, 18.33, 18.34, 18.35, 18.36, 18.37 and 
18.38  [Amended]

    Par. 4. Sections 18.27, 18.31, 18.32, 18.33, 18.34, 18.35, 18.36, 
18.37 and 18.38 are amended by adding, at the end of the section, the 
approved OMB Control Number to read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0046)


Sec. 18.51  [Amended]

    Par. 5. Section 18.51 is amended by adding, at the end of the 
section, the approved OMB Control Number to read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0098)


Sec. 18.52  [Amended]

    Par. 6. Section 18.52 is amended by adding, at the end of the 
section, the approved OMB Control Number to read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0046)


Sec. 18.54 and 18.55  [Amended]

    Par. 7. Section 18.54 and 18.55 are amended by adding, at the end 
of the section, the approved OMB Control Number to read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0098)


Sec. 18.56, 18.61, 18.62 and 18.63  [Amended]

    Par. 8. Section 18.56, 18.61, 18.62 and 18.63 are amended by 
revising the approved OMB Control Number at the end of the section to 
read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0098)


Sec. 18.65  [Amended]

    Par 9. Section 18.65 is amended by adding, at the end of the 
section, the approved OMB Control Number to read as follows:

(Approved by the Office of Management and Budget under control 
number 1512-0098)

PART 30--GAUGING MANUAL

    Par. 10. The authority citation for part 30 is revised to read as 
follows:
    Authority: 26 U.S.C. 7805.


Sec. 30.22  [Amended]

    Par. 11. Section 30.22 is amended by removing the phrase 
``furnished to ATF officers'' in the first sentence, and adding in its 
place the word ``used''.

[[Page 37004]]

Sec. 30.23  [Amended]

    Par. 12. Section 30.23 is amended by revising two computations in 
the example which follows the text. The first revised computation 
follows the introductory text of the example, and the second 
computation appears in the paragraph before the last paragraph of the 
example. As revised, they read as follows:


Sec. 30.23  Use of precision hydrometers and thermometers.

* * * * *
    Example. * * *

From Table 1:                                                           
193.0 deg. at 72.0 deg. F.                                   =  190.2 de
                                                                       g
192.0 deg. at 72.0 deg. F.                                   =  189.1 de
                                                                       g
                                                           -------------
    Difference                                               =  1.1 deg.
192.0 deg. at 72.0 deg. F.                                   =  189.1 de
                                                                       g
192.0 deg. at 73.0 deg. F.                                   =  188.9 de
                                                                       g
                                                           -------------
    Difference                                               =  0.2 deg.
                                                                        

* * * * *
Proof at 60 deg. F.=189.1+0.902-0.03=189.972 deg.=190.0 deg..
* * * * *


Sec. 30.24  [Amended]

    Par. 13. Section 30.24 is amended by removing the degree symbol 
following the number ``0.0005'' from the concluding sentence in 
paragraph (a).


Sec. 30.32  [Amended]

    Par. 14. Section 30.32 is amended by removing the word 
``distilate'' in the third sentence of paragraph (c) and adding in its 
place the word ``distillate''.


Sec. 30.43  [Amended]

    Par. 15. Section 30.43 is amended by removing the word ``wight'' in 
the second sentence of the introductory text and adding in its place 
the word ``weight''.


Sec. 30.51  [Amended]

    Par. 16. The example following Sec. 30.51 is amended by removing 
the number ``868'' from the line which begins ``Proof of spirits'' and 
by adding in its place the number ``86.8'' and by removing the number 
``995'' from the line which begins ``Temperature correction factor'' 
and adding in its place the number ``0.995''.

PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND 
TUBES

    Par. 17. The authority citation for part 275 continues to read as 
follows:

    Authority: 26 U.S.C. 5701, 5703, 5704, 5705, 5708, 5722, 5723, 
5741, 5761, 5762, 5763, 6301, 6302, 6313, 6404, 7101, 7212, 7342, 
7606, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

    Par. 18. Section 275.30 is revised to read as follows:


Sec. 275.30  Pipe tobacco.

    On pipe tobacco imported or brought into the United States after 
January 1, 1993, the tax imposed by law is 67.5 cents per pound and a 
proportionate tax at the like rate on fractional parts of a pound. (See 
26 U.S.C. 5701(f).)
    Par. 19. Section 275.31 is revised to read as follows:


Sec. 275.31  Cigar tax rates.

    (a) On cigars imported or brought into the United States on or 
after January 1, 1993, the taxes imposed by law are:
    (1) Small cigars. $1.125 per thousand.
    (2) Large cigars. 12.75 percent of the sale price, but not more 
than $30 per thousand.
    (b) Cigars not exempt from tax under this part which are removed 
but not intended for sale are taxed at the same rate as similar cigars 
removed for sale. (See 26 U.S.C. 5701(a).)
    Par. 20. Section 275.32 is revised to read as follows:


Sec. 275.32  Cigarette tax rates.

    (a) On cigarettes imported or brought into the United States on or 
after January 1, 1993, the taxes imposed by law are:
    (1) Small cigarettes. $12 per thousand.
    (2) Large cigarettes. $25.20 per thousand.
    (b) Special rule for large cigarettes. If large cigarettes are more 
than 6\1/2\ inches in length, the rate of tax is the rate prescribed 
for small cigarettes, counting each 2 3/4 inches, or fraction thereof, 
of the length of each as one cigarette. (See 26 U.S.C. 5701(b).)
    Par. 21. Section 275.33 is revised to read as follows:


Sec. 275.33  Smokeless tobacco tax rates.

    On smokeless tobacco imported or brought into the United States, 
the following taxes are imposed by law:
    (a) Snuff. Snuff removed on or after January 1, 1993, 36 cents per 
pound and a proportional tax at a like rate on fractional parts of a 
pound.
    (b) Chewing tobacco. Chewing tobacco removed on or after January 1, 
1993, 12 cents per pound and a proportional tax at the like rate on 
fractional parts of a pound. (See 26 U.S.C. 5701(e).)
    Par. 22. Section 275.34 is revised to read as follows:


Sec. 275.34  Cigarette papers.

    (a) On each book or set of cigarette papers containing more than 25 
papers imported or brought into the United States on or after January 
1, 1993, the taxes imposed by law are 0.75 cent for each 50 papers or 
fractional part thereof.
    (b) Where cigarette papers measure more than 6\1/2\ inches in 
length, they shall be taxable at the above rates, counting each 2\3/4\ 
inches, or fraction thereof, of the length of each as one cigarette 
paper. (See 26 U.S.C. 5701(c).)
    Par. 23. Section 275.35 is revised to read as follows:


Sec. 275.35  Cigarette tubes.

    (a) On cigarette tubes imported or brought into the United States 
on or after January 1, 1993, the taxes imposed by law are 1.5 cents for 
each 50 tubes or fractional part thereof.
    (b) Where cigarette tubes measure more than 6\1/2\ inches in 
length, they shall be taxable at the above rates, counting each 2\3/4\ 
inches, or fraction thereof, of the length of each as one cigarette 
tube. (See 26 U.S.C. 5701(d).)


Sec. 275.39  [Removed] and Sec. 275.39a [Redesignated as 275.39]

    Par. 24. Section 275.39 is removed and section 275.39a is 
redesignated as section 275.39.


Sec. 275.72a [Removed], Sec. 275.72b [Redesignated as 275.72a] and 
Sec. 275.72c  [Removed]

    Par. 25. Section 275.72a is removed, section 275.72b is 
redesignated as section 275.72a, and section 275.72c is removed.

Subpart H (Secs. 275.151-275.153) [Removed]

    Par. 26. Subpart H consisting of Secs. 275.151 through 275.153, is 
removed and reserved.


Sec. 275.183  [Removed]

    Par. 27. Section 275.183 is removed and reserved.

    Signed: June 3, 1996.
John W. Magaw,
Director.

    Approved: June 10. 1996.
John P. Simpson,
Deputy Assistant Secretary (Regulatory, Tariff and Trade Enforcement).
[FR Doc. 96-17996 Filed 7-15-96; 8:45 am]
BILLING CODE 4810-31-P