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. 23 03 20 Beet-pulp, bagasse and other waste of sugar manufacture Commodity Code Description 23 03 20 00 Beet-pulp, bagasse and other waste of sugar manufacture