Indirect Material Law and Legal Definition
According to 19 CFR 10.402 [Title 19 -- Customs Duties; Chapter I -- U.S. Customs and Border Protection, Department of Homeland Security; Department of the Treasury; Part 10 -- Articles Conditionally Free, Subject to a Reduced Rate, etc.], indirect material means “a good used in the production, testing, or inspection of a good in the territory of the U.S. or Chile 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 in the territory of the U.S. or Chile, including --
(1) Fuel and energy;
(2) Tools, dies, and molds;
(3) Spare parts and materials used in the maintenance of equipment and buildings;
(4) Lubricants, greases, compounding materials, and other materials used in production or used to operate equipment and buildings;
(5) Gloves, glasses, footwear, clothing, safety equipment, and supplies;
(6) Equipment, devices, and supplies used for testing or inspecting the goods;
(7) Catalysts and solvents; and
(8) Any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.”