29
Dairy products excluding ice cream, ice milk and frozen yogurt; dairy-based food beverages; dairy product substitutes; beverages used as dairy substitutes; vegetable-based food beverages; whey-based food beverages; and soy-based food beverages
30
Ice cream, ice milk, frozen yogurt, ice cream substitutes, and sorbet; beverages not being dairy-based or vegetable-based; non-alcoholic grain-based beverages, herbal food beverages, and tea-based beverages; and bakery goods
32
Soft drinks, fruit drinks, fruit-flavored soft drinks, fruit juices, fruit nectars, fruit punch, fruit-based soft drinks flavored with tea, vegetable juices, ginger ale, lemonade, mineral water, quinine water, seltzer water, soda water, drinking water, non-alcoholic beer, non-alcoholic wine, and non-alcoholic cider