On 2/20/2011 12:55 PM, Dan Abel wrote:
[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2010]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.215]
[Page 622]
TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF
THE TREASURY
PART 24_WINE--Table of Contents
Subpart J_Production of Other Than Standard Wine
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withdrawn be used in the compounding of distilled spirits or wine for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
1512-0503)
[T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312,
56 FR 31079, July 9, 1991]