Rev. Rul. 59-116

Advice has been requested regarding the labeling requirements for toilet preparations.

Section 182.860 of the Regulations relating to Industrial Alcohol provides, among other things, for the bottling, rebottling, repackaging, etc., of products such as bay rum, lilac vegetal, hair lotions, dry shampoos, deodorant sprays, skin lotions, perfumes, toilet waters, and similar products made with specially denatured alcohol.

Section 182.861 provides in part that bottles and other containers of the products specified in section 182.860 of the regulations shall be labeled to show the name and address of the original manufacturer, or the basic permit number of such manufacturer and the name and address of the person by or for whom the bottles or other containers are filled.

The term `* * * address of the original manufacturer * * *,' as used in section 182.861 of the regulations refers to the location of the actual permit premises where the products are made and not to the address of the principal office of the company, if located elsewhere.

As a matter of label economy, multiple permit numbers and multiple addresses may be stated on labels of a toilet product manufactured by the same company at several plants. Such manufacturers may state the name and the address of one permittee and the permit numbers of the other permit premises at which the product is made so that the same label may be used by all plants, or they may show the name and all the addresses of the permit premises where the product is made. Multiple permit numbers and multiple addresses may not be used when products are to be labeled under names other than that of the original manufacturer.

In stating his permit number on the label, a manufacturer may substitute, for the abbreviation of the name of the state, the number assigned to such state below. For example, SDA-CONN-1234 may be stated on the label as SDA-07-1234. The numbers which may be substituted for the abbreviation of each state, territory, or possession are set out below:

         01--Alabama             28--Nebraska

When a permittee operates the same premises under one or more trade names (as shown by his basic permit and by Form 1479-A, Formula for Preparation Made with Specially Denatured Alcohol), each trade name may be stated on the label of his products as the name of the manufacturer. For example, if The Bestever Cosmetic Company, Richmond, Virginia, manufactures toilet products under the trade name Carroll Smith, Inc., at Richmond, Virginia, such products may be labeled `Carroll Smith, Inc., Richmond, Virginia,' and in such case the permit number need not be shown. This of course applies only where the manufacturing address is stated.

Permit numbers must appear on labels used on the actual package (bottle, can, jar, etc.) containing the product, and not on disposable wrappings or cartons alone.

There is no objection to the use of auxiliary labels for permit numbers. These labels may be placed on the back or bottom of containers. Permit numbers may be shown on the backs of labels only if the containers and contents are so transparent that the number is plainly legible from the opposite side of the container. The permit number may be molded into the bottom of glass or plastic containers.