(Based on 44(e)) Coffee; coffee-based beverages; cocoa; cocoa-based beverages; chocolate-based beverages; tea; tea-based beverages; seasonings; condiments, namely, prepared horseradish, soya bean paste; sauces; meat gravies; ketchup; soy sauce; vinegar; salad dressings; mayonnaise; fructose for food; sugar; maltose for food; honey; glucose for food; starch syrup; table salt mixed with sesame seeds; salt; roasted and ground sesame seeds; celery salt; spices; flavorings, other than essential oils, for beverages and foods; husked rice; husked oats; husked barley; flour; gluten additives for culinary purposes; preparations made from cereals, namely, breakfast cereal, processed cereal, ready-to-eat cereal, cereal based snack foods, cereal based energy bars; farinaceous food pastes for human consumption; almond paste; Chinese stuffed dumplings (gyoza, cooked); Chinese steamed dumplings, cooked (shumai); sushi; fried balls of batter mix with small pieces of octopus (takoyaki); boxed lunches consisting primarily of rice, with added meat, fish and vegetables; ravioli; fermented rice for food (koji); yeast; baking powder; mixes for bakery goods; ice cream mixes; sherbet mixes; flavored ices; confectionery, namely, candy, fondant, and frozen confectionery; bread and buns; pastries; sandwiches; steamed buns stuffed with minced meat (niku-manjuh); pizzas; meat pies; meat tenderizer; starch-based thickeners for whipped cream; thickening agents for use in cooking; sake lees, namely, the rice-mash sediment from fermentation of sake, for food

(Based on Use) (Based on 44(e)) Beer; non-alcoholic beer (Based on 44(e)) low malt beer; non-alcoholic malt coolers containing fruit juices and tea flavor; soft drinks, isotonic drinks, energy drinks; aerated water; mineral water; seltzer water; drinking water; fruit flavored water; fruit juices; soy-based beverages not being milk substitutes; vegetable juices; non-alcoholic fruits extracts used in the preparation of beverages; syrups for beverages; concentrates in the form of pastilles and powders used in the preparation of effervescing soft drinks; extracts of hops for making beer; whey beverages; essences for the manufacture of liqueurs

(Based on 44(e)) alcoholic beverages, except beer; spirits; aperitifs; sake; prepared alcoholic cocktails