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"Origins of the American Tobacco Company"

Brewers would likely qualify as manufacturers under the second, and possibly third, section of the following definition if packaging in glass bottles
[61] In the five years from 1964 up until the last increases made by the First Wilson Government, pensions went up by 23% in real terms, supplementary benefits by 26% in real terms, and sickness and unemployment benefits by 153% in real terms (largely as a result of the introduction of earnings-related benefits in 1967)

For example, for a cotton T-shirt, the tariff code would be 6109100010