indirect material
(5) Indirect material The term “indirect material” means a material used or consumed in the production, testing, or inspection of a good but not physically incorporated into the good, or a material used or consumed 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 or consumed in the maintenance of equipment or buildings; (D) lubricants, greases, compounding materials, and other materials used or consumed in production or 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 material that is not incorporated into the good, if the use of the material in the production of the good can reasonably be demonstrated to be a part of that production.