NOTE: Recommended separation distances to prevent explosion of ammonium nitrate and ammonium nitrate-based blasting agents by propagation from nearby stores of high explosives or blasting agents referred to in the Table as the "donor." Ammonium nitrate, by itself, is not considered to be a donor when applying this Table. Ammonium nitrate, ammonium nitrate-fuel oil or combinations thereof are acceptors. If stores of ammonium nitrate are located within the sympathetic detonation distance of explosives or blasting agents, one-half the mass of the ammonium nitrate should be included in the mass of the donor.

These distances apply to the separation of stores only. The American Table of Distances shall be used in determining separation distances from inhabited buildings, passenger railways and public highways.

(Reprinted from Recommended Separation Distances of Ammonium Nitrate and Blasting Agents from Explosives or Blasting Agents, NFPA No. 492-1969 Edition, as approved by the Institute of Makers of Explosives.)

[36 F.R. 659, Jan. 15, 1971, as amended at 36 F.R. 909, Jan. 20, 1971]

Subpart B-Definitions

Ammonium Blasting

of artificial barri

186.11 Meaning of terms.

nitrate 2 agent 3 cades (in.)

Subpart C-Gauging Instruments

186.21

General requirements.

186.22 Hydrometers and thermometers. 186.23 Use of precision hydrometers and thermometers.

186.24 Use of U.S. standard hydrometers and thermometers.

1 When the ammonium nitrate and/or blasting agent is not barricaded, the distances shown in the Table shall be multiplied by six. These distances allow for the possibility of high velocity metal fragments from mixers, hoppers, truck bodies, sheet metal structures, metal containers, and the like which may enclose the "donor." Where storage is in bullet-resistant magazines recommended for explosives or where the storage is protected by a bullet-resistant wall, distances and barricade thicknesses in excess of those prescribed in the American Table of Distances are not required.

2 The distances in the Table apply to ammonium nitrate that passes the insensitivity test prescribed in the definition of ammonium nitrate fertilizer promulgated by the National Plant Food Institute; and ammonium nitrate failing to pass said test shall be stored at separation distances determined by competent persons and approved by the authority having jurisdiction. 3 These distances apply to nitro-carbo-nitrates and blasting agents which pass the insensitivity test prescribed in the U.S. Department of Transportation (DOT) regulations.

Earth, or sand dikes, or enclosures filled with the prescribed minimum thickness of earth or sand are acceptable artificial barricades. Natural barricades, such as hills or timber of sufficient density that the surrounding exposures which require protection cannot be seen from the "donor" when the trees are bare of leaves are also acceptable.

186.61

186.62 186.63

Subpart E-Prescribed Tables

Table 1, showing the true percent of proof spirit for any indication of the hydrometer at temperatures between zero and 100 degrees Fahrenheit.

Table 2, showing wine gallons and proof gallons by weight.

Table 3, for determining the number of proof gallons from the weight and proof of spirituous liquor. 186.64 Table 4, showing the fractional part of a gallon per pound at each percent and each tenth percent of proof of spirituous liquor. Table 5, showing the weight per wine gallon (at 60 degrees Fahrenheit) and proof gallon at each percent of proof of spirituous liquor.

186.65

186.66 Table 6, showing respective volumes of alcohol and water and the specific gravity in both air and vacuum of spirituous liquor.

186.67 Table 7, for correction of volume of spirituous liquors to 60 degrees Fahrenheit.

AUTHORITY: The provisions of this Part 186 issued under sec. 7805, 68A Stat. 917; 26 U.S.C. 7805, unless otherwise noted.

SOURCE: The provisions of this Part 186 contained in T.D. 6467, 25 F.R. 4904, June 3, 1960, unless otherwise noted.

Subpart A-Scope of Regulations § 186.1 Gauging of distilled spirits.

This part, the "Gauging Manual", relates to the gauging of distilled spirits. By "gauging" is meant the determination of the proof and the quantity of distilled spirits. Tables 1-7, together with their instructions, are provided as a part hereof and should be used, wherever

applicable, in making the necessary computations from gauge data. Table 1 provides a method for correcting hydrometer indications at temperatures between 0 and 100 degrees Fahrenheit to true proof. If distilled spirits contain dissolved solids, temperature-correction of the hydrometer reading by the use of this table would result in apparent proof rather than true proof. Tables 2 and 3 show the gallonage of spirituous liquor according to weight and proof, Table 4 shows the gallons per pound at each onetenth proof from 1 to 200 proof, Table 5 shows the weight per wine gallon and proof gallon at each proof, Table 6 shows the volumes of alcohol and water, and the specific gravity (air and vacuum) of spirituous liquor at each proof, and Table 7 provides a means of ascertaining the volume (at 60 degrees Fahrenheit) of spirits at various temperatures ranging from 18 degrees through 100 degrees Fahrenheit. The procedures prescribed in, or authorized under the provisions of, this part shall, except as may be otherwise authorized in this chapter, be followed in making any determination of quantity or proof of distilled spirits required by or under the authority of regulations in this chapter.

(72 Stat. 1358; 26 U.S.C. 5204)

§ 186.11

Subpart B-Definitions
Meaning of terms.

When used in this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "includes" and "including" do not exclude things not enumerated which are in the same general class. An Assistant regional commissioner. assistant regional commissioner (alcohol, tobacco and firearms) who is responsible to, and functions under the direction and supervision of, a regional commissioner.

Bulk conveyance. Any tank car, tank truck, tank ship, tank barge, or other similar container approved by the Director, authorized for the conveyance of spirits (including denatured spirits) in bulk.

CFR. The Code of Federal Regulations.

Container. Any receptacle, vessel, or form of package, bottle, tank, or pipe

line used, or capable of use, for holding, storing, transferring or conveying distilled spirits.

Denatured spirits or denatured alcohol. Spirits to which denaturants have been added pursuant to formulas prescribed in Part 212 of this chapter.

Director. The Director, Alcohol, Tobacco and Firearms Division, Internal Revenue Service, Washington, D.C.

Gallon or wine gallon. The liquid measure equivalent to the volume of 231 cubic inches.

I.R.C. The Internal Revenue Code of 1954, as amended.

Internal revenue officer. An officer or employee of the Internal Revenue Service duly authorized to perform any function relating to the administration or enforcement of this chapter.

Package. Any cask, barrel, drum, or similar container approved under the provisions of this chapter.

Proof. The ethyl alcohol content of a liquid at 60 degrees Fahrenheit, stated as twice the percent of ethyl alcohol by volume.

Proof gallon. A United States gallon of proof spirits, or the alcoholic equivalent thereof.

Proof spirits. That liquid which contains one-half its volume of ethyl alcohol of a specific gravity of seven thousand nine hundred and thirty-nine tenthousandths (0.7939) in vacuum at 60 degrees Fahrenheit referred to water at 60 degrees Fahrenheit as unity.

Regional commissioner. A regional commissioner of internal revenue.

Spirits, spirituous liquor, or distilled spirits. That substance known as ethyl alcohol, ethanol, or spirits of wine, including all dilutions and mixtures thereof, from whatever source or by whatever process produced, and shall include whisky, brandy, rum, gin, and vodka, but not denatured spirits unless specifically stated.

Tax gallon. The unit of measure of spirits for the imposition of tax under section 5001, I.R.C. When spirits are 100 degrees of proof or more, the tax is determined on a proof gallon basis. When spirits are less than 100 degrees of proof, the tax is determined on a wine gallon basis.

This chapter. Chapter I, Title 26, CFR.

U.S.C. The United States Code. (72 Stat. 1315; 26 U.S.C. 5002)

Subpart C-Gauging Instruments § 186.21 General requirements.

Internal revenue officers shall use only hydrometers and thermometers furnished by the Government: Provided, That where this part requires the use of a specific gravity hydrometer, internal revenue officers shall use precision grade specific gravity hydrometers conforming to the provisions of § 186.24a, furnished by the proprietor: Provided further, That the Director may authorize internal revenue officers to use (a) other instruments approved by the Director as being equally satisfactory for determination of specific gravity, or (b) as prescribed in § 186.25, other approved gauging instruments of unusual or costly design furnished by the proprietor. From time to time internal revenue officers shall verify the accuracy of hydrometers and thermometers used by proprietors. The proof of distilled spirits and rectified products shall be determined by the use of gauging instruments as prescribed in this part.

(72 Stat. 1358; 26 U.S.C. 5204) [T.D. 7002, 34 F.R. 1590, Feb. 1, 1969]

§ 186.22 Hydrometers and thermom

eters.

The hydrometers furnished to internal revenue officers are graduated to read the proof of aqueous alcoholic solutions at 60 degrees Fahrenheit; thus, they read, 0 for water, 100 for proof spirits, and 200 for absolute alcohol. Because of temperature-density relationships and the selection of 60 degrees Fahrenheit for reporting proof, the hydrometer readings will be less than the true percent of proof at temperatures below 60 degrees Fahrenheit and greater than the true percent of proof at temperatures above 60 degrees Fahrenheit. Hence, corrections are necessary for hydrometer readings at temperatures other than 60 degrees Fahrenheit. Precision hydrometers shall be used for gauging large quantities of spirits, such as bulk gauging for tax payment. Hydrometers and thermometers shall be used and the true percent of proof shall be determined in accordance with § 186.31. Hydrometers are designated by letter according to range of proof and are provided in ranges and subdivisions of stems as follows:

Care should be exercised to obtain accurate hydrometer and thermometer readings. In order to accomplish this result, the following precautions should be observed. Bulk spirits should be thoroughly agitated so that the test sample will be representative of the entire quantity. The hydrometer should be kept clean and free of any oily substance. Immediately before readings are taken, the glass cylinder containing the thermometer should be rinsed several times with the spirits which are to be gauged so as to bring both the cylinder and the thermometer to the temperature of the spirits (if time permits, it is desirable to bring both the spirits and the instruments to room temperature). If the outer surface of the cylinder becomes wet, it should be wiped dry to avoid the cooling effect of rapid evaporation. During the readings the cylinder should be protected from drafts or other conditions which might affect its temperature or that of the spirits which it contains. The hands should not be placed on the cylinder in such a manner as to warm the liquid contained therein. The hydrometer should be inserted in the liquid and the hydrometer bulb raised and lowered from top to bottom 5 or 6 times to obtain an even temperature distribution over its surface, and, while the hydrometer bulb remains in the liquid, the stem should be dried and

the hydrometer allowed to come to rest without wetting more than a few tenths degrees of the exposed stem. Special care should be taken to ascertain the exact point at which the level of the surface of the liquid intersects the scale of proof in the stem of the hydrometer. The hydrometer and thermometer

should be immediately read, as nearly simultaneously as possible. In reading the hydrometer, a sighting should be made slightly below the plane of the surface of the liquid and the line of sight should then be raised slowly, being kept perpendicular to the hydrometer stem, until the appearance of the surface changes from an ellipse to a straight line. The point where this line intersects the hydrometer scale is the correct reading of the hydrometer. When the correct readings of the hydrometer and the thermometer have been determined, the true percent of proof shall be ascertained from table 1. Another sample of the spirits should then be taken and be tested in the same manner so as to verify the proof originally ascertained. Hydrometer readings should be made to the nearest 0.05 degree and thermometer readings should be made to the nearest 0.1 degree, and instrument correction factors, if any, should be applied. It is necessary to interpolate in table 1 for fractional hydrometer and thermometer readings.

Example. A hydrometer reads 192.85° at 72.10° F. The correction factors for the hydrometer and the thermometer, respectively are minus 0.03° and plus 0.05°. The corrected reading, then, is 192.82° at 72.15° F. From table 1:

The hydrometer difference (1.1°) multiplied by the fractional degree of the hydrometer reading (0.82°)=0.902.

The temperature difference (0.2°) multiplied by the fractional degree of the temperature reading (0.15°) = 0.03°.

Proof at 60° F. 189.1+0.902-0.03=189.972° =190.0°.

As shown, the final proof is rounded to the nearest tenth of a degree of proof. In such cases, if the hundredths decimal is less than five, it will be dropped; if it is five or over, a unit will be added. (72 Stat. 1358; 26 U.S.C. 5204)

§ 186.24 Use of U.S. standard hydrom. eters and thermometers.

In general, the care prescribed for reading precision instruments should also be used for gauging in which U.S. standard hydrometers (A to E) and thermometers graduated in full degrees are employed. However, when using such instruments, they are read to the nearest half degree, and the true proof determined from table 1 (interpolating as prescribed in § 186.23) is rounded to the nearest whole degree. In rounding the true proof to the nearest whole degree, if the decimal is less than five, it will be dropped; if it is five or over, a unit will be added.

(72 Stat. 1358; 26 U.S.C. 5204)

§ 186.24a Specific gravity hydrometers.

The specific gravity hydrometers furnished by proprietors to internal revenue officers shall conform to the specifications of the American Society for Testing Materials or the National Bureau of Standards for such instruments. Such specific gravity hydrometers shall be of a precision grade, standardization temperature 60°/60° F., and provided in the following ranges and subdivisions:

No instrument shall be in error by more than 0.0005° specific gravity. A certificate of accuracy prepared by the instrument manufacturer for the instrument shall be furnished to the assigned officer. [T.D. 7002, 34 F.R. 1591, Feb. 1, 1969]

§ 186.24b Use of precision specific gravity hydrometers.

The provisions of § 186.23 respecting the care, handling, and use of precision instruments shall be followed with respect to the care, handling, and use of precision grade specific gravity hydrometers. Specific gravity hydrometers shall be read to the nearest subdivision. Because of temperature density relationships and the selection of the standardization temperature of 60°/60° F., the specific gravity readings will be greater at temperatures below 60° F. and less at temperatures above 60° F. Hence, correction of the specific gravity reading will be made for temperatures other than

60° F. Such correction may be ascertained by dividing the specific gravity hydrometer reading by the applicable correction factor in Table 7.

Example: The specific gravity hydrometer reading is 1.1525, the thermometer reading is 68° F., and the true proof of the spirits is 115 degrees. The correct specific gravity reading will be ascertained as follows:

(a) From Table 7, the correction factor for 115° proof at 68° F. is 0.996.

(b) 1.1525÷0.996=1.1571, the corrected specific gravity.

(72 Stat. 1358; 26 U.S.C. 5204) [T.D. 7002, 34 F.R. 1591, Feb. 1, 1969]

§ 186.25 Gauging instruments of unusual or costly design.

The Director may authorize the use of instruments of unusual or costly design (in lieu of those specified in this part) for making official gauges, if such instruments permit the internal revenue officer to more efficiently and accurately determine the proof and the quantity of distilled spirits, and the proprietor desires to furnish such instruments at his expense. Such instruments shall be placed in the custody of the internal revenue officer. A proprietor who proposes to use instruments of unusual or costly design shall submit a written application (in triplicate) to the assistant regional commissioner, describing the instruments and their advantages. The assistant regional commissioner shall make appropriate inquiries as to such instruments and whether approval thereof will hinder the effective administration of this chapter or result in jeopardy to the revenue. On completion of the inquiry, the assistant regional commissioner will forward two copies of the application to the Director, Alcohol and Tobacco Tax Division, together with a report of his findings and his recommendations. Where the instruments cannot be adequately described in the application, drawings or photographs should also be submitted.

(72 Stat. 1358; 26 U.S.C. 5204)

Subpart D-Gauging Procedures § 186.31 Determination of proof.

The proof of spirits shall be determined as follows

(a) The proof of spirits in bond shall be determined by the use of a hydrometer and a thermometer in accordance with the provisions of §§ 186.23 and 186.24 except that (1) if such spirits contain solids in excess of 400 milligrams but not in