Section 04 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUF ACTURED TOBACCO SUBSTITUTES 23 Residues and waste from the food industries; prepared animal fodder 23 02 Bran, sharps and other residues, whether or not in the form of pellets, derived 23 02 40 23 02 40 00 Commodity Code Description 23 02 40 00 00 - Of other cereals