StacksVerified U.S. regulatory reference

27 CFR §24.331

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A wine removed on or after January 1, 2017 is eligible for the hard cider tax rate listed in § 24.270 if:
  1. (a)It contains no more than 0.64 gram of carbon dioxide per 100 milliliters of wine;
  2. (b)It is derived primarily from apples or pears, or from apple juice concentrate or pear juice concentrate and water, as described in § 24.332(a);
  3. (c)It contains no fruit product or fruit flavoring other than apple or pear, as described in § 24.332(b) and (c); and
  4. (d)It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.