The manufacturing division includes establishments engaged in mechanical or chemical transformation of materials or substances into new products. These establishments are usually described as plants, factories or mills and characteristically use power-driven machines and materials-handling equipment. Establishments engaged in assembling component parts of manufactured products are also considered manufacturing if the new product is neither a structure nor other fixed improvement. Also included is the blending of materials such as lubricating oils, plastics, resins or liquors. There are numerous borderline cases between manufacturing and other divisions of the classification system. Specific instances will be found in the descriptions of the individual industries as found in the "Standard Industrial Classification Manual 1972." (Prior code § 11-20-018)