Hard cider. Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non- Alcoholic beverages, not elsewhere specified or included (HS: 2206) . Beverages (ICS: 67.160)
Implementation of Statutory Amendments Requiring the Modification of the Definition of Hard Cider (3 pages, in English)
The Alcohol and Tobacco Tax and Trade Bureau (TTB) implements changes made to the definition of "hard cider" in the Internal Revenue Code of 1986 by the Protecting Americans from Tax Hikes Act of 2015. The modified definition broadens the range of wines eligible for the hard cider tax rate. TTB is amending its regulations to reflect the modified definition of hard cider effective for products removed on or after 1 January 2017, and to set forth new labeling requirements to identify products to which the hard cider tax rate applies. The new labeling requirements include both a one-year transitional rule and a new labeling requirement that takes effect for products removed on or after 1 January 2018. The text of the regulations in that temporary rule published elsewhere in this issue of the Federal Register serves as the text of the proposed regulations.