---
kind: "section"
citation: "27 C.F.R. § 24.331"
title: "27"
number: "24.331"
heading: "Wine eligible for the hard cider tax rate."
url: "https://uscodex.org/cfr/27/24.331"
---

# §24.331. Wine eligible for the hard cider tax rate.


A wine removed on or after January 1, 2017 is eligible for the hard cider tax rate listed in [§ 24.270](/cfr/27/24.270.md) if:

- (a) It contains no more than 0.64 gram of carbon dioxide per 100 milliliters of wine;
- (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)](/cfr/27/24.332.md?p=a);
- (c) It contains no fruit product or fruit flavoring other than apple or pear, as described in § [24.332(b)](/cfr/27/24.332.md?p=b) and [(c)](/cfr/27/24.332.md?p=c); and
- (d) It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.

## Notes

### Source

Source: T.D. TTB-147, 82 FR 7665, Jan. 23, 2017, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 552(a); 26 U.S.C. 5001, 5008, 5041, 5042, 5044, 5061, 5062, 5121, 5122-5124, 5173, 5206, 5214, 5215, 5351, 5353, 5354, 5356, 5357, 5361, 5362, 5364-5373, 5381-5388, 5391, 5392, 5511, 5551, 5552, 5661, 5662, 5684, 6065, 6091, 6109, 6301, 6302, 6311, 6651, 6676, 7302, 7342, 7502, 7503, 7606, 7805, 7851; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: T.D. ATF-299, 55 FR 24989, June 19, 1990, unless otherwise noted.