Associated equipment as used in this part, means the following equipment as shipped, transferred, or sold from the place of manufacture and includes all attached parts and accessories:
(4) An inflatable personal flotation device approved under 46 CFR 160.076 .Boat means any vessel-
(1) Manufactured or used primarily for noncommercial use;(2) Leased, rented, or chartered to another for the latter's noncommercial use; or(3) Operated as an uninspected passenger vessel subject to the requirements of 46 CFR chapter I, subchapter C.Manufacturer means any person engaged in-
(1) The manufacture, construction, or assembly of boats or associated equipment;(2) The manufacture or construction of components for boats and associated equipment to be sold for subsequent assembly; or(3) The importation into the United States for sale of boats, associated equipment, or components thereof.CGD 93-055, 61 FR 13926, Mar. 28, 1996, as amended by USCG-1999-5832, 64 FR 34716, June 29, 1999; USCG-1999-5040, 67 FR 34760, May 15, 2002