Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 22 Beverages, spirits and vinegar 22 08 Undenatured ethyl alcohol of an alcoholic strength <80%; spirits, etc 22 08 90 Other samsu of an alcoholic strength by volume exceeding 40 % vol. 22 08 90 40 Other samsu of an alcoholic strength by volume exceeding 40 % vol. Commodity Code Description 22 08 90 40 00 Other samsu of an alcoholic strength by volume exceeding 40 % vol.