Manufacture

Activity involving the substantial transformation of a foreign article resulting in a new and different article having a different name, character, and use. The U. S. Customs Service determines what constitutes manufacturing on a case-by-case basis, distinguishing it from other operations such as manipulation, processing, production, and blending. The Foreign- Trade Zones Board definition is much broader and the agency requires that specific prior authorization be obtained for manufacturing operations in the activated zone. (15 CFR 400.2(g))