Articles, materials, or supplies that have been processed into a specific form and shape or combined with other articles, materials or supplies to create a product with different properties than the individual articles, materials or supplies.
If an item is classified as an iron or steel product, a construction material, or a Section 70917(c) material under 2 C.F.R. 184.4(e) and the definitions set forth in 2 C.F.R. 184.3, then it is not a manufactured product. However, an article, material or supply classified as a manufactured product under 2 C.F.R. 184.4(e) and paragraph (1) of this definition may include components that are construction materials, iron or steel products, or Section 70917(c) materials. See 2 C.F.R. Part 184.3.