27 CFR § 21.68 - Formula No. 38-F.

---
identifier: "/us/cfr/t27/s21.68"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "27 CFR § 21.68 - Formula No. 38-F."
title_number: 27
title_name: "Alcohol, Tobacco Products and Firearms"
section_number: "21.68"
section_name: "Formula No. 38-F."
chapter_name: "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "ALCOHOL"
part_number: "21"
part_name: "FORMULAS FOR DENATURED ALCOHOL AND RUM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 552(a); 26 U.S.C. 5242, 7805."
regulatory_source: "T.D. ATF-133, 48 FR 24673, June 2, 1983, unless otherwise noted."
cfr_part: "21"
---


# 21.68 Formula No. 38-F.

(a) *Formula.* To every 100 gallons of alcohol add:

(1) Six pounds of either boric acid, N.F., Polysorbate 80, N.F., or Poloxamer 407, N.F.; 1
<sup>1</sup>/<sub>3</sub> pounds of thymol, N.F.; 1
<sup>1</sup>/<sub>3</sub> pounds of chlorothymol, N.F. XII; and 1
<sup>1</sup>/<sub>3</sub> pounds of menthol, U.S.P.; or

(2) A total of at least 3 pounds of any two or more denaturing materials listed under Formula No. 38-B, plus sufficient boric acid, N.F., Polysorbate 80, N.F., or Poloxamer 407, N.F. to total 10 pounds of denaturant; or

(3) Seven pounds of zinc chloride, U.S.P., 2.6 fluid ounces of hydrochloric acid, N.F., and a total of 3 pounds of any two or more of the denaturing materials listed under Formula No. 38-B.

(b) *Authorized uses.* (1) As a solvent:

132. Mouth washes.

210. External pharmaceuticals, not U.S.P. or N.F.

244. Antiseptic solutions, U.S.P. or N.F.

(2) Miscellaneous uses:

812. Product development and pilot plant uses (own use only).

[T.D. ATF-133, 48 FR 24673, June 2, 1983, as amended by T.D. TTB-140, 81 FR 59461, Aug. 30, 2016]