Rev. Rul. 63-218

Section 251.68 of the Importation Regulations provides, in part, that an importer holding an importer's permit to do business under one or more trade names shall have the red strip stamps overprinted with his real name and/or one of his approved trade names, consistent with the name of the importer as shown on the labels of the imported spirits to which the red strip stamps are to be applied.

Held , an importer of distilled spirits who holds a permit to do business under one or more trade names may show his real name or any one of his approved trade names on the label where the red strip stamp is overprinted with his real name. The requirement that the name on the stamp be consistent with the name of the importer shown on the label is interpreted to apply only where the trade name, instead of the real name, is shown on the stamp.

This ruling is also applicable to distillers, rectifiers, and bottlers in Puerto Rico who ship distilled spirits to the United States.