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.
27 C.F.R. § 26.203
Sec. 201, Pub. L. 85-859, 72 Stat. 1374 ( 26 U.S.C. 5301 )