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. 22 08 30 Less than 37% by volume of alcohol Commodity Code Description 22 08 30 10 Less than 37% by volume of alcohol 22 08 30 20 37% by volume of alcohol or more