MERITEM

fresh, frozen, pre-cooked and preserved meat, fish, game and poultry; meat extracts; preserved, dried, and cooked fruits and vegetables; jellies; jams; eggs; milk and milk products, excluding ice cream, ice milk and frozen yogurt; edible oils and fats

coffee, tea, cocoa, sugar, rice, tapioca, sago, artificial coffee, flour and preparations made from cereals, sandwiches, pizza, bread, pastry, candy and flavored ices, honey, treacle, yeast, baking-powder, salt, mustard, vinegar, sauces (except dressings), and spices

food preparation services, restaurant services and hotels