Within <manufacturer> the manufacturer of a product is given.
Preferably, all <manufacturer> elements are gathered inside the <maker> section, so that they afterwards may easily be cross-referenced via <link/>.
<boots>, <buoyancycontroldevice>, <camera>, <compass>, <compressor>, <divecomputer>, <fins>, <generator>, <gloves>, <knife>, <lead>, <light>, <maker>, <mask>, <rebreather>, <regulator>, <scooter>, <suit>, <tank>, <variouspieces>, <videocamera>, <watch>
(see also <buoyancycontroldevice>, e.g.)
<manufacturer id="manufacturer_lame_ducks"> <name>Lame Ducks Inc.</name> <address> <street>Lake Road 12</street> <city>Laketown</city> <postcode>91827</postcode> <country>New Zealand</country> <province>Wellington District</province> </address> <contact> <phone>01234/987654</phone> <mobilephone>0123/232323232</mobilephone> <email>info@lame-ducks.com</email> <homepage>http://www.lame-ducks.com</homepage> </contact> </manufacturer>