Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 23 Residues and waste from the food industries; prepared animal fodder 23 03 Residues of starch manufacture, beet-pulp, etc, brewing dregs and waste 23 03 30 Brewing or distilling dregs and waste Commodity Code Description 23 03 30 00 Brewing or distilling dregs and waste