Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 22 Beverages, spirits and vinegar 22 03 Beer made from malt 22 03 00 Less than 10% by volume of alcohol 22 03 00 10 Less than 10% by volume of alcohol Commodity Code Description 22 03 00 10 000 Less than 10% by volume of alcohol