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 and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets Commodity Code Description 23 03 10 Residues from manufacture of starch and similar residues 23 03 20 Beet pulp, bagasse and other waste of sugar manufacture 23 03 30 Brewing or distilling dregs and waste