Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manuf actured tobacco substitutes; products, whether or not containing nicot ine, intended for inhalation without combustion; other nicotine contai ning products intended for the intake of nicotine into the human body. 23 Residues and waste from the food industries; prepared animal fodder. 23 09 Preparations of a kind used in animal feeding. 23 09 10 Dog or cat food, put up for retail sale 23 09 10 00 Dog or cat food, put up for retail sale Commodity Code Description 23 09 10 00 000 Dog or cat food, put up for retail sale