27 C.F.R. § 26.203

Containers of 1 gallon (3.785 liters) or less

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Containers of distilled spirits brought into the United States from the Virgin Islands, having a capacity of not more than 1 gallon (3.785 liters), shall conform to the requirements of subpart P of this part.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1374 (26 U.S.C. 5301)) [T.D. ATF-34, 41 FR 46864, Oct. 26, 1976]