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 07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. Commodity Code Description 22 07 10 Undenatured ethyl alcohol, of alcoholic strength by volume of 80% vol or higher 22 07 20 Ethyl alcohol and other spirits, denatured, of any strength