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. 23 Residues and waste from the food industries; prepared animal fodder. 23 03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. Commodity Code Description 23 03 10 Residues of starch manufacture and similar residues 23 03 20 Beet-pulp, bagasse and other waste of sugar manufacture 23 03 30 Brewing or distilling dregs and waste