Ok, so let's see.... at $57 for the 500 gallons that puts the price per gallon at .114. Combine that with the federal excise tax ($1.07/gallon) and the tariff to bring it in (about .10/gallon) and you have the wine into the U.S. at about $1.28 a gallon.
Now we gots to get it bottled. Looks from what I se on the net that you can do a 375ml bottle for about .50-.75 for the glass and then about a dime for a good quality cork.
Looks like you can get a touch over 5 375mls from each gallon, so account for spillage and drinkage, call it 5 bottles per gallon. So 5 bottles at .75 per bottle ($3.75) and corks for each (.50) and we are at about $5.53/gallon.
Need a label. Quick sale, make a copy cat label, get it aproved through ABC in the state you want to dump in. Figure a couple of hundred for the design and then maybe another grand to get it through the state. So maybe $1200.
so we are at 553 for the wine and 1200 for the legals so about $1753 for the start up. And for that price there are now 2500 375ml bottles of ice wine for sale.
I just googled ice wine. Some of these guys are getting $30.00 for a fucking 375ml. If the label was a copycat of one of them and positioned on the shelf alongside for that old grab the wrong bottle marketing (figure 5 grand under the table to cover that) put the bottle at $20.00 retail, wholesale it for $10 and you see $25,000 back on a$7,000 investment.
Not bad really.
And since you then have the label and are approved in at least one state, you can then do it again.