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 10% by volume of alcohol or more 22 03 00 20 10% by volume of alcohol or more Commodity Code Description 22 03 00 20 000 10% by volume of alcohol or more