1. (a) Rubbing alcohol is an article made with S.D.A. Formula No. 23-H (1) containing 70% ethyl alcohol by volume (2) made in accordance with one of the two formulas prescribed in paragraph (b) of this section, and (3) labeled in accordance with § 20.134(e) of this part.

2. (b) Either of the following two formulas is approved for manufacturing rubbing alcohol:

   Formula A
   S.D.A. formula no. 23-H	103.3 fl. oz.
   Sucrose octa-acetate	0.5 av.oz.
   Water	q.s. 1 gallon.
   (If desired, odorous, medicinal and/or colorative ingredients may be added.)
   Formula B
   S.D.A. formula no. 23-H	103.3 fl. oz.
   Benzyldiethyl (2: 6-xylylcarbamoyl methyl) ammonium benzoate (denatonium benzoate)	0.88 grains.
   Water	q.s. 1 gallon.
   (If desired, odorous, medicinal and/or colorative ingredients may be added.)

[T.D. ATF-199, 50 FR 9162, Mar. 6, 1985, as amended by T.D. TTB-140, 81 FR 59458, Aug. 30, 2016]