Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manuf actured tobacco substitutes; products, whether or not containing nicot ine, intended for inhalation without combustion; other nicotine contai ning products intended for the intake of nicotine into the human body. 22 Beverages, spirits and vinegar 22 03 Beer made from malt 22 03 00 Less than 10% by volume of alcohol 22 03 00 10 Less than 10% by volume of alcohol Commodity Code Description 22 03 00 10 000 Less than 10% by volume of alcohol