Section 04 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUF ACTURED TOBACCO SUBSTITUTES 22 Beverages, spirits and vinegar 22 03 Beer made from malt. 22 03 00 --- Alcohol of strength more than 14.0% Vol 22 03 00 40 --- Alcohol of strength more than 14.0% Vol Commodity Code Description 22 03 00 40 00 --- Alcohol of strength more than 14.0% Vol