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 08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages. Commodity Code Description 22 08 20 Spirits obtained by distilling grape wine or grape marc 22 08 30 Less than 37% by volume of alcohol 22 08 40 Less than 37% by volume of alcohol 22 08 50 Less than 37% by volume of alcohol 22 08 60 Less than 37% by volume of alcohol 22 08 70 Less than 37% by volume of alcohol 22 08 90 Less than 10% by volume of alcohol