§ 4300 Definition Of Key Terms

• •The word 'United States' here means all of America, including places like Puerto Rico or Guam.
• •When they say 'produced,' they mean both digging stuff out of the ground (like coal) and making stuff in factories (like toys).
• •The word 'materials' covers everything from raw stuff (like wood) to finished things (like pencils or chairs).

A company in California buys metal from a mine in Alaska to make bikes.

The metal is 'produced' because it was mined, and the bikes are also 'produced' because they were manufactured. Both the metal and the bikes count as 'materials' under this rule.