Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.24.331 Wine eligible for the hard cider tax rate

(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);

(c) It contains no fruit product or fruit flavoring other than apple or pear, as described in § 24.332(b) and (c);  and

(d) It contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume.