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 09 Preparations of a kind used in animal feeding 23 09 10 Fish food for use in aquaculture industry, flour mills & pellets of fish contng.. 40%/.. Commodity Code Description 23 09 10 00 Dog or cat food,put up for retail sale 23 09 10 10 Fish food for use in aquaculture industry, flour mills & pellets of fish contng.. 40%/..