Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 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 60 37% by volume of alcohol or more 22 08 60 20 37% by volume of alcohol or more Commodity Code Description 22 08 60 20 000 37% by volume of alcohol or more