Section 04 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUF ACTURED TOBACCO SUBSTITUTES 22 Beverages, spirits and vinegar 22 07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or high 22 07 10 22 07 10 40 Commodity Code Description 22 07 10 40 00 ---Alcohol of strenght more than 14.0% vol