“Beer” means any alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof in water, and includes ale, porter, brown, stout, lager beer, small beer, and strong beer, but does not include sake, known as Japanese rice wine. Beer aged in an empty wooden barrel previously used to contain wine or distilled spirits shall be defined exclusively as “beer” and shall not be considered a dilution or mixture of any other
alcoholic beverage.
23000
23001
23001.5
23002
23003
23004
23005
23006
23007
23008
23009
23010
23011
23012
23013
23013.5
23014
23015
23016
23017
23018
23019
23020
23021
23022
23023
23024
23025
23026
23027
23028
23029
23030
23031
23032
23033
23034
23035
23036
23037
23038
23038.1
23038.2
23038.3
23039
23039.1
23040
23041
23042
23043
23044
23045
23046
23047
23001
23001.5
23002
23003
23004
23005
23006
23007
23008
23009
23010
23011
23012
23013
23013.5
23014
23015
23016
23017
23018
23019
23020
23021
23022
23023
23024
23025
23026
23027
23028
23029
23030
23031
23032
23033
23034
23035
23036
23037
23038
23038.1
23038.2
23038.3
23039
23039.1
23040
23041
23042
23043
23044
23045
23046
23047