| Tariff Classification |
| section 04 | Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
| chapter 22 | Beverages, spirits and vinegar |
| 22.08 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: |
| 2208.30 | －Whiskies |
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