Rev. Ruling 56-146
Tax Rate on Pulque
A product of Mexico, commonly known therein as "Pulque," is prepared from the fermented juice of certain species of the Agave plant. Such a product, having an alcohol content of 4.62 percent by volume and produced without the addition of any material other than sugar or water,
would, upon importation into the United States, be subject to the internal revenue tax of 17 cents a wine gallon imposed on still wine in addition to the customs duty.
26 U.S.C. 5041; 27 CFR 251.42