indirect material

(8) Indirect material The term “indirect material” means a good used in the production, testing, or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including— (A) fuel and energy; (B) tools, dies, and molds; (C) spare parts and materials used in the maintenance of equipment or buildings; (D) lubricants, greases, compounding materials, and other materials used in production or used to operate equipment or buildings; (E) gloves, glasses, footwear, clothing, safety equipment, and supplies; (F) equipment, devices, and supplies used for testing or inspecting the good; (G) catalysts and solvents; and (H) any other goods that are not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production.


19 USC § 4033(n)(8)

Scoping language

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