26 U.S.C. § 5384 — Amelioration and sweetening limitations

Page 3223 TITLE 26—INTERNAL REVENUE CODE § 5384 (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1384; amended Pub. L. 89–44, title VIII, § 806(b)(1), June 21, 1965, 79 Stat. 162; Pub. L. 90–619, § 3, Oct. 22, 1968, 82 Stat. 1237.) Editorial Notes PRIOR PROVISIONS A prior section 5383, act Aug. 16, 1954, ch. 736, 68A Stat. 669, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1968—Subsec. (a). Pub. L. 90–619, § 3(b), substituted ‘‘not more than 14 percent’’ for ‘‘less than 14 percent’’. Subsec. (b). Pub. L. 90–619, § 3(a), simplified produc- tion procedures and calculations, provided that the limitation on sweetening high acid wine is to be based upon the total solids content of the finished wine, au- thorized the use of liquid sugar but only to the extent that it did not increase the total volume of the finished wine above what it would be if the maximum author- ized use had been made of dry sugar only, and inserted provisions making it clear that wine spirits may be added at more than one stage in the process of wine production. 1965—Pub. L. 89–44 divided subsec. (b) relating to high acid wines into pars. (1) and (2) and par. (2) into sub- pars. (A) to (E), struck out reserve inventory require- ment with respect to the amelioration and sweetening of wines, authorized use of other than pure, dry sugar, and allowed limited use of liquid sugar at appropriate points where use of pure dry sugar had formerly been prescribed. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Pub. L. 89–44, title VIII, § 806(d)(2), June 21, 1965, 79 Stat. 164, provided that: ‘‘The amendments made by subsections (b) and (c) [amending this section and sec- tions 5382, 5384, 5385, and 5392] shall take effect on Janu- ary 1, 1966.’’ § 5384. Amelioration and sweetening limitations for natural fruit and berry wines (a) In general To natural wine made from berries or fruit other than grapes, pure dry sugar or liquid sugar may be added to the juice in the fermenter, or to the wine after fermentation; but only if such wine has not more than 14 percent alcohol by volume after complete fermentation, or after complete fermentation and sweetening, and a total solids content not in excess of 21 percent by weight; and except that the use under this subsection of liquid sugar shall be limited so that the resultant volume will not exceed the volume which could result from the maximum authorized use of pure dry sugar only. (b) Ameliorated fruit and berry wines (1) Any natural fruit or berry wine (other than grape wine) of a winemaker’s own production may, if not made under subsection (a) of this section, be ameliorated to correct high acid con- tent. Ameliorating material calculations and ac- counting shall be separate for wines made from each different kind of fruit. (2) Pure dry sugar or liquid sugar may be used in the production of wines under this subsection for the purpose of correcting natural defi- ciencies, but not to such an extent as would re- duce the natural fixed acid in the corrected juice or wine to five parts per thousand. The quantity of sugar so used shall not exceed the quantity which would have been required to adjust the juice, prior to fermentation, to a total solids content of 25 degrees (Brix). Such sugar shall be added prior to the completion of fermentation of the wine. After such addition of the sugar, the wine or juice shall be treated and accounted for as provided in section 5383(b), covering the pro- duction of high acid grape wines, except that— (A) Natural fixed acid shall be calculated as malic acid for apple wine and as citric acid for other fruit and berry wines, instead of tartaric acid; (B) Juice adjusted with pure dry sugar or liq- uid sugar as provided in this paragraph shall be treated in the same manner as original nat- ural juice under the provisions of section 5383(b); except that if liquid sugar is used, the volume of water contained therein must be de- ducted from the volume of ameliorating mate- rial authorized; (C) Wines made under this subsection shall have a total solids content of not more than 21 percent by weight, whether or not wine spirits have been added; and (D) Wines made exclusively from any fruit or berry with a natural fixed acid of 20 parts per thousand or more (before any correction of such fruit or berry) shall be entitled to a vol- ume of ameliorating material not in excess of 60 percent (in lieu of 35 percent). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1385; amended Pub. L. 89–44, title VIII, § 806(b)(2), (c)(2), (3), June 21, 1965, 79 Stat. 163, 164; Pub. L. 90–619, § 3(b), Oct. 22, 1968, 82 Stat. 1237; Pub. L. 105–34, title XIV, § 1417(a), Aug. 5, 1997, 111 Stat. 1048.) Editorial Notes PRIOR PROVISIONS A prior section 5384, act Aug. 16, 1954, ch. 736, 68A Stat. 670, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1997—Subsec. (b)(2)(D). Pub. L. 105–34 substituted ‘‘any fruit or berry with a natural fixed acid of 20 parts per thousand or more (before any correction of such fruit or berry)’’ for ‘‘loganberries, currants, or goose- berries,’’. 1968—Subsec. (a). Pub. L. 90–619 substituted ‘‘not more than 14 percent’’ for ‘‘less than 14 percent’’. 1965—Subsec. (a). Pub. L. 89–44, § 806(b)(2)(A), author- ized addition of liquid sugar provided resultant volume will not exceed volume which could result from max- imum authorized use of pure dry sugar only. Subsec. (b). Pub. L. 89–44, § 806(c)(3), substituted ‘‘Ameliorated’’ for ‘‘Reserve’’ in heading. Subsec. (b)(1). Pub. L. 89–44, § 806(b)(2)(B), struck out references to reserves and reserve inventories. Subsec. (b)(2). Pub. L. 89–44, § 806(b)(2)(C), amended first sentence by authorizing use of liquid sugar but limiting use of any sugar if it reduced natural fixed Page 3224 TITLE 26—INTERNAL REVENUE CODE § 5385 acid in corrected juice or wine to five parts per thou- sand. Pub. L. 89–44, § 806(c)(2), struck out ‘‘reserved’’ after ‘‘covering the production of’’ in fourth sentence. Subsec. (b)(2)(B). Pub. L. 89–44, § 806(b)(2)(D), required that, if liquid sugar is used, the volume of water con- tained therein be deducted from the volume of amelio- rating material authorized. Subsec. (b)(2)(C). Pub. L. 89–44, § 806(b)(2)(E), sub- stituted ‘‘shall have’’ for ‘‘may be withdrawn from re- serve inventory with’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Pub. L. 105–34, title XIV, § 1417(b), Aug. 5, 1997, 111 Stat. 1048, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on the 1st day of the 1st calendar quarter that begins at least 180 days after the date of the enactment of this Act [Aug. 5, 1997].’’ EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 806(d)(2) of Pub. L. 89–44, set out as a note under section 5383 of this title. § 5385. Specially sweetened natural wines (a) Definition Specially sweetened natural wine is the prod- uct made by adding to natural wine of the winemaker’s own production a sufficient quan- tity of pure dry sugar, or juice or concentrated juice from the same kind of fruit, separately or in combination, to produce a finished product having a total solids content in excess of 17 per- cent by weight and an alcoholic content of not more than 14 percent by volume, and shall in- clude extra sweet kosher wine and similarly heavily sweetened wines. (b) Cellar treatment Specially sweetened natural wines may be blended with each other, or with natural wine or heavy bodied blending wine in the further pro- duction of specially sweetened natural wine only, if the wines so blended are made from the same kind of fruit. Wines produced under this section may be cellar treated under the provi- sions of section 5382(a) and (c). Wine spirits may not be added to specially sweetened natural wine. (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 89–44, title VIII, § 806(c)(4), June 21, 1965, 79 Stat. 164; Pub. L. 90–619, §§ 3(b), 4, Oct. 22, 1968, 82 Stat. 1237.) Editorial Notes PRIOR PROVISIONS A prior section 5385, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1968—Subsec. (a). Pub. L. 90–619, § 3(b), substituted ‘‘not more than 14 percent’’ for ‘‘less than 14 percent’’. Subsec. (b). Pub. L. 90–619, § 4, authorized cellar treat- ment of specially sweetened natural wines, special nat- ural wines, and agricultural wines. 1965—Subsec. (a). Pub. L. 89–44 substituted ‘‘total sol- ids content in excess of 17’’ for ‘‘sugar solids content in excess of 15’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22, 1968, see section 6 of Pub. L. 90–619, set out as a note under section 5373 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 806(d)(2) of Pub. L. 89–44, set out as a note under section 5383 of this title. § 5386. Special natural wines (a) In general Special natural wines are the products made, pursuant to a formula approved under this sec- tion, from a base of natural wine (including heavy-bodied blending wine) exclusively, with the addition, before, during or after fermenta- tion, of natural herbs, spices, fruit juices, aro- matics, essences, and other natural flavorings in such quantities or proportions as to enable such products to be distinguished from any natural wine not so treated, and with or without carbon dioxide naturally or artificially added, and with or without the addition, separately or in com- bination, of pure dry sugar or a solution of pure dry sugar and water, or caramel. No added wine spirits or alcohol or other spirits shall be used in any wine under this section except as may be contained in the natural wine (including heavy- bodied blending wine) used as a base or except as may be necessary in the production of approved essences or similar approved flavorings. The Brix degree of any solution of pure dry sugar and water used may be limited by regulations prescribed by the Secretary in accordance with good commercial practice. (b) Cellar treatment Special natural wines may be cellar treated under the provisions of section 5382(a) and (c). (Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1386; amended Pub. L. 90–619, § 5, Oct. 22, 1968, 82 Stat. 1237; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes PRIOR PROVISIONS A prior section 5386, act Aug. 16, 1954, ch. 736, 68A Stat. 671, consisted of provisions similar to those com- prising this section, prior to the general revision of this chapter by Pub. L. 85–859. AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1968—Subsec. (b). Pub. L. 90–619 inserted reference to subsec. (a) of section 5382. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–619 effective on first day of first month which begins 90 days or more after Oct. 22,