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 of starch manufacture and similar residues 23 03 20 - Beet-pulp, bagasse and other waste of sugar manufacture 23 03 30 - Brewing or distilling dregs and waste