that are not directly attributable to a good or 
are not costs of growth, production, or manu-
facture of the good, such as—
(i) profit; and 
(ii) general expenses of doing business 
that are either not allocable to the good or 
are not related to the growth, production, 
or manufacture of the good, such as ad-
ministrative salaries, casualty and liability 
insurance, advertising, and sales staff sala-
ries, commissions, or expenses. 
(2) GOOD.—The term ‘‘good’’ means any mer-
chandise, product, article, or material. 
(3) GOOD WHOLLY THE GROWTH, PRODUCT, OR 
MANUFACTURE OF OMAN OR THE UNITED STATES, 
OR
BOTH.—The term ‘‘good wholly the growth, 
product, or manufacture of Oman or the United 
States, or both’’ means—
(A) a mineral good extracted in the terri-
tory of Oman or the United States, or both; 
(B) a vegetable good, as such a good is 
provided for in the HTS, harvested in the terri-
tory of Oman or the United States, or both;
(C) a live animal born and raised in the 
territory of Oman or the United States, or 
both; 
(D) a good obtained from live animals 
raised in the territory of Oman or the United 
States, or both; 
(E) a good obtained from hunting, trap-
ping, or fishing in the territory of Oman or the 
United States, or both; 
(F) a good (fish, shellfish, and other ma-
rine life) taken from the sea by vessels reg-
istered or recorded with Oman or the United 
States and flying the flag of that country; 
(G) a good produced from goods referred 
to in subparagraph (F) on board factory ships 
registered or recorded with Oman or the United 
States and flying the flag of that country; 
(H) a good taken by Oman or the United 
States or a person of Oman or the United 
States from the seabed or beneath the seabed 
outside territorial waters, if Oman or the 
United States, as the case may be, has rights 
to exploit such seabed; 
(I) a good taken from outer space, if such 
good is obtained by Oman or the United States
or a person of Oman or the United States and 
not processed in the territory of a country other 
than Oman or the United States; 
(J) waste and scrap derived from—
(i) production or manufacture in the 
territory of Oman or the United States, or 
both; or 
(ii) used goods collected in the terri-
tory of Oman or the United States, or 
both, if such goods are fit only for the re-
covery of raw materials; 
(K) a recovered good derived in the terri-
tory of Oman or the United States from used 
goods and utilized in the territory of that coun-
try in the production of remanufactured goods; 
and 
(L) a good produced in the territory of 
Oman or the United States, or both, exclu-
sively—
(i) from goods referred to in subpara-
graphs (A) through (J), or 
(ii) from the derivatives of goods re-
ferred to in clause (i), 
at any stage of production.
(4) INDIRECT MATERIAL.—The term ‘‘indirect 
material’’ means a good used in the growth, produc-
tion, manufacture, testing, or inspection of a good 
but not physically incorporated into the good, or a 
good used in the maintenance of buildings or the op-
eration of equipment associated with the growth, 
production, or manufacture of a good, including—
(A) fuel and energy; 
(B) tools, dies, and molds; 
(C) spare parts and materials used in the 
maintenance of equipment and buildings; 
(D) lubricants, greases, compounding ma-
terials, and other materials used in the growth, 
production, or manufacture of a good or used 
to operate equipment and buildings; 
(E) gloves, glasses, footwear, clothing, 
safety equipment, and supplies; 
(F) equipment, devices, and supplies used 
for testing or inspecting the good; 
(G) catalysts and solvents; and 
(H) any other goods that are not incor-
porated into the good but the use of which in 
the growth, production, or manufacture of the 
good can reasonably be demonstrated to be a