1513-0092
26 U.S.C.
Sec. 5357. Premises
Bonded wine cellar premises, including noncontiguous portions
thereof, shall be so located, constructed, and equipped, as to afford
adequate protection to the revenue, as regulations prescribed by the
Secretary may provide.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1379;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Sec. 5368. Gauging and marking
(a) Gauging and marking
All wine or wine spirits shall be locked, sealed, and gauged, and
shall be marked, branded, labeled, or otherwise identified, in such
manner as the Secretary may by regulations prescribe.
(b) Marking
Wines shall be removed in such containers (including vessels,
vehicles, and pipelines) bearing such marks and labels evidencing
compliance with this chapter, as the Secretary may by regulations
prescribe.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1381;
amended Pub. L. 94-455, title XIX, Secs. 1905(a)(20), 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1820, 1834.)
Sec. 5388. Designation of wines
(a) Standard wines
Standard wines may be removed from premises subject to the
provisions of this subchapter and be marked, transported, and sold under
their proper designation as to kind and origin, or, if there is no such
designation known to the trade or consumers, then under a truthful and
adequate statement of composition.
(b) Other wines
Wines other than standard wines may be removed for consumption or
sale and be marked, transported, or sold only under such designation as
to kind and origin as adequately describes the true composition of such
products and as adequately distinguish them from standard wines, as
regulations prescribed by the Secretary shall provide.
(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--
(A) there appears in direct conjunction therewith an
appropriate appellation of origin disclosing the true place of
origin of the wine, and
(B) the wine so designated conforms to the standard of
identity, if any, for such wine contained in the regulations
under this section or, if there is no such standard, to the
trade understanding of such class or type.
(2) Determination of whether name is semi-generic
(A) In general
Except as provided in subparagraph (B), 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 Secretary.
(B) 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.
(Added Pub. L. 85-859, title II, Sec. 201, Sept. 2, 1958, 72 Stat. 1387;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834; Pub. L. 105-34, title IX, Sec. 910(a), Aug. 5, 1997, 111
Stat. 877.)
27 CFR
Sec. 24.96 Use off premises.
The proprietor may remove samples of wine or wine spirits free of
tax for analysis or testing purposes.
(a) Size. The size of each sample may not be more than one liter for each lot of wine or wine spirits to be analyzed or tested unless the appropriate TTB officer authorizes a larger quantity.
(b) Disposition of samples. Remnants or residues of samples
remaining after analysis or testing, and which are not retained as
specimens, will be destroyed or returned to bonded wine premises. Free
of tax samples or residues may not be consumed or sold.
(c) Records. The proprietor shall maintain records of all samples
taken for analysis or testing, showing the size of each sample, the kind of wine or wine spirits, date of removal, and the name and address to where sent.
(d) Labeling of samples. Each sample taken for analysis or testing
will be labeled ``Sample for Analysis Only''. The label will show the
name, address, and registry number of the bonded wine premises, date,
and the kind of wine or wine spirits.
(e) Limitation. The tax will be collected on any wine or wine
spirits withdrawn under this section which are used or disposed of for
purposes other than as authorized. When the quantity of wine or wine
spirits withdrawn under this section exceeds the amount necessary for
the purpose intended the tax will be collected on such excess. (Sec.
201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as amended, 1382,
as amended (26 U.S.C. 5362, 5367, 5368, 5373))
(Approved by the Office of Management and Budget under control numbers
1513-0115 and 1513-0092)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13683, Mar. 22, 1999]
Sec. 24.97 Use on premises.
(a) Analysis or testing. The proprietor may take samples of wine or
wine spirits free of tax for analysis or testing on bonded wine
premises. The proprietor shall maintain records showing the size, kind
of wine or wine spirits, date, and disposition of each sample retained
as a laboratory specimen. The label of each sample retained as a
laboratory specimen will be marked ``Sample for Analysis Only'' and will show the kind of wine or wine spirits.
(b) Tasting. The proprietor may take samples of wine free of tax for organoleptic tasting on bonded wine premises. If a room or area is set aside for public tasting purposes, a record will be maintained showing the date, quantity and kind of wine transferred to the room or area for tasting.
(c) Limitation. The tax will be collected on any wine or wine
spirits withdrawn under this section which are used or disposed of for
purposes other than as authorized. When the quantity of wine or wine
spirits withdrawn under this section exceeds the amount necessary for
the purpose intended the tax will be collected on such excess. (Sec.
201, Pub. L. 85-859, 72 Stat. 1382, as amended (26 U.S.C. 5362, 5372))
(Approved by the Office of Management and Budget under control numbers
1513-0115 and 1513-0092)
Sec. 24.115 Registry number.
Upon approval of the application, the appropriate TTB officer will
assign a registry number to the bonded winery, bonded wine cellar, or
taxpaid wine bottling house. The registry number will be used in all
correspondence and on all documents filed subsequently in connection
with the operation of the premises and will be shown where required on
labels and markings of containers or cases filled at the wine premises.
(Approved by the Office of Management and Budget under control numbers
1512-0058 and 1513-0092)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-409,
64 FR 13683, Mar. 22, 1999]
Sec. 24.168 Identification of tanks.
(a) General. Each tank, barrel, puncheon, or similar bulk container, used to ferment wine or used to process or store wine, spirits, or wine making materials will have the contents marked and will be marked as required by this section.
(b) Tank markings. (1) Each tank will have a unique serial number;
(2) Each tank will be marked to show its current use, either by
permanent markings or by removable signs of durable material; and
(3) If used to store wine made in accordance with a formula, the
formula number will be marked or otherwise indicated on the tank.
(c) Puncheon and barrel markings. Puncheons and barrels, or similar
bulk containers over 100 gallons capacity, will be marked in the same
manner as tanks. A permanent serial number need not be marked on
puncheons and barrels, or similar bulk containers of less than 100
gallons capacity, used for storage, but the capacity will be permanently marked. (Sec. 201, Pub. L. 85-859, 72 Stat. 1378, as amended, 1379, as amended (26 U.S.C. 5352, 5357))
(Approved by the Office of Management and Budget under control number
1513-0092)
Sec. 24.213 Heavy bodied blending wine.
Heavy bodied blending wine is wine made for blending purposes from
grapes or other fruit without added sugar, and with or without added
wine spirits, and having a total solids content in excess of 21 percent. Heavy bodied blending wine may be used in blending with other wine made from the same kind of fruit or for removal upon payment of tax, not for sale or consumption as beverage wine. Upon removal, the shipping containers and shipping records will be marked ``Heavy Bodied Blending Wine--Not for Sale or Consumption as Beverage Wine.'' (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1387, as amended (26 U.S.C. 5361, 5388))
(Approved by the Office of Management and Budget under control numbers
1513-0115 and 1512- 0503)
Sec. 24.214 Spanish type blending sherry.
Blending wine made with partially caramelized grape concentrate may
be produced, stored, and handled on, or transferred in bond between,
bonded wine premises, or removed upon payment of tax, not for sale or
consumption as beverage wine. Wine of a high solids content and dark in
color, produced under this section, is designated ``Spanish Type
Blending Sherry.'' Upon removal, the shipping containers will be marked
with the applicable designation and the legend ``Not for Sale or
Consumption as Beverage Wine.'' Spanish type blending sherry is not
standard wine and may not be blended with standard wine except pursuant
to an approved formula or in the further production of this type of
wine. (Sec. 201, Pub. L. 85-859, 72 Stat. 1380, as amended, 1381, as
amended, 1387, as amended (26 U.S.C. 5361, 5388))
(Approved by the Office of Management and Budget under control numbers
1512-0059 and 1513-0092)
Sec. 24.215 Wine or wine products not for beverage use.
(a) General. Wine, or wine products made from wine, may be treated
with methods or materials which render the wine or wine products unfit
for beverage use. No wine or wine products so treated may contain more than 21 percent of alcohol by volume at the time of withdrawal free of tax from bonded wine premises; nor may any wine or wine product so withdrawn be used in the compounding of distilled spirits or wine for beverage use or in the manufacture of any product intended to be used in the compounding. Wine or wine products produced under this section will be clearly identified and segregated from beverage wine products while stored on bonded wine premises and may be transferred in bond between bonded wine premises. The shipping records for transfers in bond of nonbeverage wine or wine products will be marked ``Not for Sale or Consumption as Beverage Wine.'' Upon removal from bonded wine premises free of tax, containers of nonbeverage wine or wine products will be marked to clearly indicate such products are not for sale or consumption as beverage wine, e.g., salted wine, vinegar, nonbeverage cooking wine.
(b) Salted wine. Salted wine is a wine or wine product not for
beverage use produced in accordance with the provisions of this section
and having not less than 1.5 grams of salt per 100 milliliter of wine.
(12.5 pounds of salt/100 gallons of wine.)
(c) Vinegar. Vinegar is a wine or wine product not for beverage use
produced in accordance with the provisions of this section and having
not less than 4.0 grams (4.0 percent) of volatile acidity (calculated as acetic acid and exclusive of sulfur dioxide) per 100 milliliters of
wine. (Sec. 201, Pub. L. 85-859 and Sec. 455, Pub. L. 98-369, 72 Stat.
1380, as amended (26 U.S.C. 5361, 5362))
(Approved by the Office of Management and Budget under control number
1513-0092)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312,
56 FR 31079, July 9, 1991]
Sec. 24.218 Other wine.
(a) General. Other than standard wine not included in other sections in this subpart are considered other wine. Those wines considered to be other wine include:
(1) Wine made with sugar, water, or sugar and water beyond the
limitations prescribed for standard wine.
(2) Wine made by blending wines produced from different kinds of
fruit.
(3) Wine made with sugar other than pure dry sugar, liquid pure
sugar, and invert sugar syrup.
(4) Wine made with materials not authorized for use in standard
wine.
(b) Production of other wine. Other wine may be made on bonded wine
premises but will remain segregated from standard wine. Other wine will
have a basic character derived from the primary winemaking material. If
sugar is used to make other wine, the aggregate weight of the sugar used before and during fermentation will be less than the weight of the
primary wine producing material. Wine spirits may be added to other
wine. Upon removal, other wine will be marked or labeled with a
designation which will adequately disclose the nature and composition of the wine. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1387, as amended (26 U.S.C. 5365, 5388))
(Approved by the Office of Management and Budget under control number
1513-0092)
Sec. 24.255 Bottling or packing wine.
(a) General. Proprietors of a bonded wine premises and a taxpaid
wine bottling house premises shall be held strictly responsible for the
correct determination of the quantity and alcohol content of wine
removed. As required by Sec. 24.170, appropriate and accurate measures
and instruments for measuring and testing the wine will be provided at
each wine premises.
(b) Bottle or other container fill. Proprietors of bonded wine
premises and taxpaid wine bottling house premises shall fill bottles or
other containers as nearly as possible to conform to the amount shown on the label or blown in the bottle or marked on any container other than a bottle; but in no event may the amount of wine contained in any
individual bottle, due to lack of uniformity of the bottles, vary from
the amount stated more than 1.0 percent for 15.0 liters and above, 1.5
percent for 1.0 liter to 14.9 liters, 2.0 percent for 750 mL, 3.0
percent for 375 mL, 4.5 percent for 187 mL and 100 mL, and 9.0 percent
for 50 mL; and in such case, there will be substantially as many bottles overfilled as there are bottles underfilled for each lot of wine bottled. Short-filled bottles or other containers of wine which are sold or otherwise disposed of by the proprietor to employees for personal consumption need not be labeled, but, if labeled, need not show an accurate statement of net contents.
(c) Tax tolerance. The net contents of bottles or other containers
of untaxpaid wine in the same tax class filled during six consecutive
tax return periods, as determined from the bonded wine premises
proprietor's fill test records, shall not vary by more than 0.5
percent from the net contents as stated on the bottles or other
containers. The bonded wine premises proprietor is liable for the tax on the entire amount of wine in the same tax class when that wine is
removed from bond, without benefit of tolerance, when the fill of
bottles or other containers exceeds a 0.5 percent average of a period
which consists of six consecutive tax returns, or when filling is not
conducted in compliance with good commercial practice.
(d) Fill tests. The proprietor shall test at representative
intervals wine bottled or packed during the bottling or packing
operation of each bottling or packing line to determine if the wine
contained in the bottle or other container is in agreement with that
stated on the label, bottle, or other container.
(e) Alcohol tests. The proprietor shall test the alcohol content by
volume to determine the tax class of the wine and to ensure the alcohol
content to be stated on the label is in agreement with the requirement
of Sec. 24.257. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended
(26 U.S.C. 5368))
(Approved by the Office of Management and Budget under control numbers
1513-0115 and 1513-0092)
Sec. 24.256 Bottle aging wine.
Wine bottled or packed and stored for the purpose of aging need not
have labels affixed until the wine is removed for consumption or sale.
However, the bins, pallets, stacks, cases or containers of unlabeled
wine will be marked in some manner to show the kind (class and type) and alcohol content of the wine. If the unlabeled wine is stored at a
location other than the bottling or packing winery, the registry number
of the bottling or packing winery will also be shown. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381, as amended, 1407, as amended (26 U.S.C. 5368,
5662))
(Approved by the Office of Management and Budget under control number
1513-0092)
Sec. 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) The kind of wine, shown as follows:
(i) If the wine contains 7 percent or more alcohol by volume and
must have label approval under 27 CFR part 4, the kind of wine is the
class, type, or other designation provided in that part.
(ii) If the wine has an exemption from label approval, an adequate
statement of composition may be used instead of the class and type in 27 CFR part 4.
(iii) If the wine contains less than 7 percent alcohol by volume, an adequate statement of composition may be used instead of the class and type in 27 CFR part 4. The rules in 27 CFR part 4 pertaining to label approval and standards of fill do not apply to wine under 7 percent alcohol by volume. The rules in 27 CFR part 16 requiring a Health Warning Statement do apply to all wines over 1/2 percent alcohol. Except for the rules noted in this section, labeling of wines under 7 percent alcohol is under the jurisdiction of the Food and Drug Administration.
(iv) The statement of composition must include enough information to identify the tax class when viewed with the alcohol content. First, the wine should be identified by the word ``wine,'' ``mead,'' ``cider'' or ``perry,'' as applicable. If the wine contains more than 0.392 grams of carbon dioxide per 100 milliliters, the word ``sparkling'' or
``carbonated,'' as applicable, must be included in the statement of composition. If the statement of composition leaves doubt as to the tax class of the wine, the wine must be marked ``tax class 5041(b)(1) IRC'' or an equivalent phrase. For example, a still wine marked ``wine'' and ``16 percent alcohol by volume'' is adequately marked to identify its tax class as 5041(b)(2). A still wine marked ``hard cider'' and ``9 percent alcohol by volume'' is adequately marked to identify its tax class as 5041(b)(1). A still wine marked ``raspberry hard cider'' and ``9 percent alcohol by volume'' is adequately marked to identify its tax class as 5041(b)(1). A still wine eligible for the hard cider tax rate marked ``cider'' or ``hard cider'' and ``6 percent alcohol by volume'' is adequately marked to identify its tax class as 5041(b)(6). However, if a still wine that is not eligible for the hard cider tax rate is marked ``cider'' or ``hard cider'' and ``6 percent alcohol by volume'' it is not adequately marked to identify its tax class as 5041(b)(1), so the tax class must be shown.
(5) The net content of the container unless the net content is
permanently marked on the container as provided in 27 CFR part 4.
(b) The information shown on any label applied to bottled or packed
wine is subject to the recordkeeping requirements of Sec. 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 number
1513-0092)
[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]
Sec. 24.259 Marks.
(a) Required marks. Each container larger than four liters or each
case used to remove wine for consumption or sale will be durably marked
to show the following information:
(1) The serial number or filling date as provided in Sec. 24.260;
(2) The name (or trade name) and the registry number of the bottlers wine premises;
(3) The kind (class and type) and the alcohol content of the wine.
The kind of wine and alcohol content will be stated in accordance with
Sec. 24.257. The formula number will be marked on bulk containers of
special natural wine or other wine produced under Sec. 24.218;
(4) The net contents of each container larger than four liters or
each case in wine gallons, or for containers larger than four liters or
cases filled according to metric measure, the contents in liters. If
wine is removed in cases, the cases may be marked to show the number and size of bottles or other containers in each case in lieu of the net
contents of the case; and
(5) Except for cases, the date of removal or shipment.
(b) Application of marks. Required marks may be cut, printed, or
otherwise legibly and durably marked upon the container larger than four liters or the case or placed on a label or tag securely affixed to the case or container larger than four liters.
(c) Location of marks. Required marks will be placed on a container
larger than four liters or on the side of a case for ready examination
by appropriate TTB officers. (Sec. 201, Pub. L. 85-859, 72 Stat. 1381,
as amended, 1387, as amended, 1407, as amended (26 U.S.C. 5368, 5388,
5662))
(Approved by the Office of Management and Budget under control number
1513-0092)
[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-409, 64 FR 13684, Mar. 22, 1999]
Sec. 24.260 Serial numbers or filling date.
Each container larger than four liters or each case used for
removing wine for consumption or sale will be marked with a serial
number or filling date at the time of filling or when such containers or cases are prepared for removal. Serial numbers will commence with ``1'' and continue until the numeral ``1,000,000'' is reached, whereupon the series may recommence with the numeral ``1.'' However, the proprietor may initiate a new series after the numeral ``1,000,000'' has been reached provided no numeral will be used more than once during a 12-month period. If desired, a separate series of numbers with letter prefixes may be used for containers larger than four liters and for cases, or for cases filled on different bottling lines, or for removals from different loading docks. The proprietor may mark containers larger than four liters or the cases with the filling date in lieu of using a serial number or use both a serial number and the filling date. However, if the proprietor desires to change from the use of a serial number to use of a filling date, or vice versa, a notice will be sent to the appropriate TTB officer before making the change. Where United States or foreign wine is recased, the cases will be marked with the date of recasing, preceded by the letter ``R'', in lieu of serial number or filling date. (72 Stat. 1381; 26 U.S.C. 5367, 5368)
(Approved by the Office of Management and Budget under control number
1513-0092)
[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-409, 64 FR 13683, Mar. 22, 1999]
| File Type | application/msword |
| File Title | 1513-0092 |
| Author | ATF |
| Last Modified By | TTB |
| File Modified | 2008-09-09 |
| File Created | 2008-08-23 |