30 Based on 44(e) Coffee, tea, cocoa, sugar, rice, tapioca, sago; coffee substitutes based on cereals and pseudo-cereals; flour, meals, processed cereals, bread, pastries, and frozen confections; honey; treacle; yeast, baking powder, salt, mustard, vinegar, condiments, namely, sauces, and spices; ice, ice cream, ice milk, frozen yogurt