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>