flavors content
(2) Flavors content (A) In general Except as provided in subparagraph (B), the term “flavors content” means alcohol derived from flavors of a type for which drawback is allowable under section 5114. (B) Exceptions The term “flavors content” does not include— (i) alcohol derived from flavors made at a distilled spirits plant, (ii) alcohol derived from flavors distilled at a distilled spirits plant, and (iii) in the case of any distilled spirits product, alcohol derived from flavors to the extent such alcohol exceeds (on a proof gallon basis) 2½ percent of the finished product.