32 Low alcoholic beverages, namely, beer, near beer; non-alcoholic beverages, namely, malt beverages, flavored malt beverages; non-alcoholic flavored beverages, namely, fruit flavored beverages, beverages flavored with tea, beverages flavored with coffee; sparkling water beverages, mineral water beverages, flavored water beverages, water beverages, vitamin beverages, namely, drinking water enhanced with vitamins, energy drinks enhanced with vitamins; non-alcoholic energy drinks, sports beverages, tonic water, soft drinks, fruit juices, and fruit flavored beverages; and ingredients to make non-alcoholic beverages, namely, powders, liquids, pastes, blocks, syrups, and gelatin for making non-alcoholic beverages