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, beet-pulp, etc, brewing dregs and waste 23 03 20 Beet pulp, bagasse and other waste of sugar manufacture Commodity Code Description 23 03 20 00 Beet pulp, bagasse and other waste of sugar manufacture