Honey wine is classified under the Internal Revenue Code of 1986, as amended (IRC), as an "agricultural wine." Agricultural wine is made from the fermentation of an agricultural product other than the juice of fruit. (See 27 CFR 24.200 and 24.203.) The production standards under 27 CFR part 24 for honey wine apply only to domestic products.
The IRC does not allow for the use of coloring or flavoring materials (other than hops) in standard honey wine. (See 26 U.S.C. 5387 and HW14 for more information.) Furthermore, wine spirits may not be added to standard honey wine, and standard honey wine may not contain more than 14 percent alcohol by volume. The IRC does provide for the production of wine specialty products that are made from a base of honey wine. These products are not standard agricultural wines, but are instead classified under the IRC regulations as "other than standard" (OTS) wines. (See 27 CFR 24.218.)