33 C.F.R. § 179.03
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—
(3) Operated as an uninspected passenger vessel subject to the requirements of 46 CFR chapter I, subchapter C.
Manufacturer means any person engaged in—
[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]