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Heading 2204 : Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
(Ⅰ) Wine of fresh grapes
The wine classified in this heading is the final product of the alcoholic fermentation of the must of fresh grapes.
The heading includes : (1) Ordinary wines (red, white or rosIJ). (2) Wines fortified with alcohol. (3) Sparkling wines. These wines are charged with carbon dioxide, either by conducting the final fermentation in a closed vessel (sparkling wines proper), or by adding the gas artificially after bottling (aerated wines). (4) Dessert wines (sometimes called liqueur wines). These are rich in alcohol and are generally obtained from must with a high sugar content, only part of which is converted to alcohol by fermentation. In some cases they are fortified by the addition of alcohol, or of concentrated must with added alcohol. Dessert (or liqueur) wines include, inter alia, Canary, Cyprus, Lacryma Christi, Madeira, Malaga, Malmsey, Marsala, Port, Samos and Sherry.
The heading does not cover : (a) Beverages with a basis of wine of heading 22.05. (b) Medicaments of heading 30.03 or 30.04. (Ⅱ) Grape must
Grape must, obtained by pressing fresh grapes, is a greenish‑yellow, cloudy liquid with a sweet flavour. It contains in solution a mixture of sugars (glucose and fructose), acids (tartaric, malic, etc.), albuminous, mineral and mucilaginous substances and the aromatic principles which give the wine its characteristic aroma and flavour.
Grape must, unless prevented, ferments spontaneously (the sugars being converted into alcohol); the end‑product of this fermentation is wine.
The natural tendency of must to ferment can be inhibited by the process known as mutage which may either retard fermentation or arrest it completely.
Mutage may be effected in different ways : (1) By the action of salicylic acid or other antiseptics. (2) By impregnating the must with sulphur dioxide. (3) By adding alcohol. This type of product is often consumed as a wine without further processing. Others, known as mistelles, are used in the manufacture of liqueur wines and aperitives, etc. (4) By refrigeration.
It should be noted that this group covers grape must partially fermented, whether or not fermentation has been arrested, as well as unfermented grape must, with alcohol added, both having an alcoholic strength by volume exceeding 0.5 % vol.
The heading excludes grape juice and grape must, whether or not concentrated, unfermented or having an alcoholic strength by volume not exceeding 0.5 % vol (heading 20.09).
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