[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of January 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR24.214]

[Page 633]
 
            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.  24.214  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 1512-0503)