30 suger, rice, tapioca, sago, artificial coffee; flour and preparations made from cereals, bread, pastry and confectionary, ices, honey, treacle, yeast, baking powder, salt, mustard, vinegar, sauces, condiments, spices, ice
32 Beers, mineral and aerated waters and other nonalcoholic drinks, fruit drinks and fruit juices, syrups and other preparations for making beverages coffee, tea, cocoa