The requirements of this subpart apply to the following persons:
- (a) Proprietors of distilled spirits plants qualified as processors under part 19 of this chapter;
- (b) Persons in the Commonwealth of Puerto Rico who manufacture distilled spirits products for shipment to the United States. However, the filing of a formula for approval by TTB is only required for those products that will be shipped to the United States; and
- (c) Persons who ship Virgin Islands distilled spirits products into the United States.