Tariff classification: coffee powder treated as 'coffee' under the general heading, not excluded by residuary item. Coffee powder falls within the broad Tariff Item 2 heading Coffee; absence of a specific rate for powdered coffee does not amount to exclusion from Item 2 under the Explanation to Item 68, and the question of whether conversion is 'manufacture' is peripheral to the primary classification inquiry.
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Tariff classification: coffee powder treated as 'coffee' under the general heading, not excluded by residuary item.
Coffee powder falls within the broad Tariff Item 2 heading Coffee; absence of a specific rate for powdered coffee does not amount to exclusion from Item 2 under the Explanation to Item 68, and the question of whether conversion is "manufacture" is peripheral to the primary classification inquiry.
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