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 90 37% or more but not exceeding 80% by volume of alcohol 22 08 90 30 37% or more but not exceeding 80% by volume of alcohol Commodity Code Description 22 08 90 30 000 37% or more but not exceeding 80% by volume of alcohol