N.Y. Environmental Conservation Law § 37-0121
4. For the purposes of this section, the following terms shall have the following meanings:
(b) "Apparel" means clothing items intended for regular wear or formal occasions including, but not limited to, undergarments, shirts, pants, skirts, dresses, overalls, bodysuits, vests, dancewear, suits, saris, scarves, tops, leggings, leisurewear, formal wear, outdoor apparel, onesies, bibs, and diapers. "Apparel" shall not include:
(e) "Manufacturer" means a person, firm, association, partnership, or corporation: