27 CFR 24.257 - Labeling wine containers.

§ 24.257 Labeling wine containers.

(a) The proprietor must label each bottle or other container of beverage wine prior to removal for consumption or sale. The minimum type size for information required by this section is: 2 millimeters for containers of more than 187 milliliters and 1 millimeter for containers of 187 milliliters or less. The maximum type size for alcohol content statements is 3 millimeters unless the container is larger than 5 liters. The label must be securely affixed and show:

(1) The name and address of the wine premises where bottled or packed;

(2) The brand name, if different from above;

(3) The alcohol content as percent by volume or the alcohol content stated in accordance with 27 CFR part 4. For wine with less than 7 percent alcohol by volume stated on the label there is allowed an alcohol content tolerance of plus or minus .75 percent by volume; and

(4) An appropriate designation of the kind of wine, as follows:

(i)Wines that require label approval -

(A)General. If the wine contains 7 percent or more alcohol by volume and must have label approval under 27 CFR part 4, the designation is the class, type, or other designation required by that part.

(B)Labeling rules for wines eligible for the “hard cider” tax class -

(1)Transitional rule for “hard cider” removed on or after January 1, 2017 and prior to January 1, 2018. On an optional basis, wines that are taxed at the “hard cider” tax rate may include the statement “Tax class 5041(b)(6)” on the label to adequately indicate the appropriate tax class.

(2)Additional labeling rules effective for “hard cider” removed from wine premises on or after January 1, 2018. For wines removed from wine premises on or after January 1, 2018 that are taxed at the “hard cider” tax rate, the label must also include the statement “Tax class 5041(b)(6).” This statement may appear anywhere on the label.

(ii)Wines that do not require label approval -

(A)Adequate designation. If the wine is not subject to label approval under 27 CFR part 4 because it either is covered by a certificate of exemption from label approval or contains less than 7 percent alcohol by volume, its label must bear a designation that includes enough information (when viewed with the alcohol content statement) to identify the tax class under 26 U.S.C. 5041. The wine must be identified by the term “wine” (or a word that signifies a type of wine, such as “cider,” “perry,” or “mead,” as applicable). If the wine contains more than 0.392 gram of carbon dioxide per 100 milliliters, the word “sparkling” or “carbonated,” as applicable, must be included in the designation.

(1)Additional labeling rules effective for wines eligible for the “hard cider” tax class. For wines removed from wine premises on or after January 1, 2017, that are taxed at the “hard cider” tax rate, the designation must be consistent with a hard cider tax class. For example, the designations “hard cider,” “hard perry,” “apple wine,” “pear wine,” “apple cider,” “apple perry,” “apple pear wine,” “cider” and “perry” are consistent with the hard cider tax class. The designation “blueberry cider” is not consistent with the hard cider tax class, because it indicates that the product contains either blueberries or blueberry flavors, which are not authorized for use in wine that is eligible for the hard cider tax class. If the hard cider contains more than 0.392 gram of carbon dioxide per 100 milliliters, the word “sparkling” or “carbonated,” as applicable, must be on the label.

(2)Transitional rule for wines removed on or after January 1, 2017 and prior to January 1, 2018. For wines removed on or after January 1, 2017 and prior to January 1, 2018, a label will not be deemed out of compliance with § 24.257(a)(4)(ii)(A) on the sole ground that the label does not provide enough information to identify whether the wine is eligible for a “hard cider” tax classification. On an optional basis, wines eligible for the “hard cider” tax class may include the statement “Tax class 5041(b)(6)” on the label to adequately indicate the appropriate tax class.

(3)Additional labeling rules effective for “hard cider” removed from wine premises on or after January 1, 2018. For wines removed from wine premises on or after January 1, 2018, that are taxed at the “hard cider” tax rate, the label must also include the statement “Tax class 5041(b)(6).” This statement may appear anywhere on the label.

(B)Cross reference. For additional labeling rules applicable to wines containing less than 7 percent alcohol by volume, see the food labeling regulations issued by the U.S. Food and Drug Administration.

(5) The net content of the container unless the net content is permanently marked on the container as provided in 27 CFR part 4.

(6)Cross reference. For regulations requiring a health warning statement on the container of any alcoholic beverage containing not less than one-half of one percent alcohol by volume, see part 16 of this chapter.

(b) The information shown on any label applied to bottled or packed wine is subject to the recordkeeping requirements of § 24.314. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1407, as amended ( 26 U.S.C. 5368, 5388, 5662))

(c)Use of semi-generic designations -

(1)In general. Semi-generic designations may be used to designate wines of an origin other than that indicated by such name only if -

(i) There appears in direct conjunction therewith an appropriate appellation of origin, as defined in part 4 of this chapter, disclosing the true place of origin of the wine, and

(ii) The wine so designated conforms to the standard of identity, if any, for such wine contained in part 4 of this chapter or, if there is no such standard, to the trade understanding of such class or type.

(2)Determination of whether a name is semi-generic -

(i)In general. Except as provided in paragraph (c)(2)(ii) of this section, a name of geographic significance, which is also the designation of a class or type of wine, shall be deemed to have become semi-generic only if so found by the Administrator.

(ii)Certain names treated as semi-generic. The following names shall be treated as semi-generic: Angelica, Burgundy, Claret, Chablis, Champagne, Chianti, Malaga, Marsala, Madeira, Moselle, Port, Rhine Wine or Hock, Sauterne, Haut Sauterne, Sherry, Tokay.

(See: 26 U.S.C. 5368, 5388, 5662)
(Approved by the Office of Management and Budget under control numbers 1513-0115 and 1513-XXXX)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31082, July 9, 1991; T.D. ATF-350, 58 FR 52232, Oct. 7, 1993; T.D. ATF-398, 63 FR 44783, Aug. 21, 1998; T.D. ATF-470, 66 FR 58944, Nov. 26, 2001; T.D. TTB-147, 82 FR 7664, Jan. 23, 2017]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5001 - Imposition, rate, and attachment of tax

§ 5008 - Abatement, remission, refund, and allowance for loss or destruction of distilled spirits

§ 5041 - Imposition and rate of tax

§ 5042 - Exemption from tax

§ 5044 - Refund of tax on wine

§ 5061 - Method of collecting tax

§ 5062 - Refund and drawback in case of exportation

§ 5121 - Recordkeeping by wholesale dealers

§ 5122 - Recordkeeping by retail dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5124 - Registration by dealers

§ 5173 - Bonds

§ 5206 - Containers

§ 5214 - Withdrawal of distilled spirits from bonded premises free of tax or without payment of tax

§ 5215 - Return of tax determined distilled spirits to bonded premises

§ 5351 - Bonded wine cellar

§ 5353 - Bonded wine warehouse

§ 5354 - Bond

§ 5356 - Application

§ 5357 - Premises

§ 5361 - Bonded wine cellar operations

§ 5362 - Removals of wine from bonded wine cellars

§ 5364 - Wine imported in bulk

§ 5365 - Segregation of operations

§ 5366 - Supervision

§ 5367 - Records

§ 5368 - Gauging and marking

§ 5369 - Inventories

§ 5370 - Losses

§ 5371 - Insurance coverage, etc.

§ 5372 - Sampling

§ 5373 - Wine spirits

§ 5381 - Natural wine

§ 5382 - Cellar treatment of natural wine

§ 5383 - Amelioration and sweetening limitations for natural grape wines

§ 5384 - Amelioration and sweetening limitations for natural fruit and berry wines

§ 5385 - Specially sweetened natural wines

§ 5386 - Special natural wines

§ 5387 - Agricultural wines

§ 5388 - Designation of wines

§ 5391 - Exemption from distilled spirits taxes

§ 5392 - Definitions

§ 5511 - Establishment and operation

§ 5551 - General provisions relating to bonds

§ 5552 - Installation of meters, tanks, and other apparatus

§ 5661 - Penalty and forfeiture for violation of laws and regulations relating to wine

§ 5662 - Penalty for alteration of wine labels

§ 5684 - Penalties relating to the payment and collection of liquor taxes

§ 6065 - Verification of returns

§ 6091 - Place for filing returns or other documents

§ 6109 - Identifying numbers

§ 6301 - Collection authority

§ 6302 - Mode or time of collection

§ 6311 - Payment of tax by commercially acceptable means

§ 6651 - Failure to file tax return or to pay tax

§ 6676 - Erroneous claim for refund or credit

§ 7302 - Property used in violation of internal revenue laws

§ 7342 - Penalty for refusal to permit entry or examination

§ 7502 - Timely mailing treated as timely filing and paying

§ 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

§ 7606 - Entry of premises for examination of taxable objects

§ 7805 - Rules and regulations

§ 7851 - Applicability of revenue laws

U.S. Code: Title 31 - MONEY AND FINANCE

Title 27 published on 05-May-2017 03:18

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR Part 24 after this date.

  • 2017-01-23; vol. 82 # 13 - Monday, January 23, 2017
    1. 82 FR 7653 - Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Temporary rule; Treasury decision; cross reference to notice of proposed rulemaking.
      This temporary rule is effective January 23, 2017.
      27 CFR Parts 24 and 27