indirect material
(A)The term “indirect material” means a good— (i)used in the production, testing, or inspection of a good but not physically incorporated into the good, or (ii)used in the maintenance of buildings or the operation of equipment associated with the production of a good, (B)When used for a purpose described in subparagraph (A), the following materials are among those considered to be indirect materials: (i)Fuel and energy. (ii)Tools, dies, and molds. (iii)Spare parts and materials used in the maintenance of equipment and buildings. (iv)Lubricants, greases, compounding materials, and other materials used in production or used to operate equipment and buildings. (v)Gloves, glasses, footwear, clothing, safety equipment, and supplies. (vi)Equipment, devices, and supplies used for testing or inspecting the goods. (vii)Catalysts and solvents. (viii)Any other goods that are not incorporated into the good, if the use of such goods in the production of the good can reasonably be demonstrated to be a part of that production.