Manufacturer

n. one who manufactures; owner of a manufactory

Manufacturing (from Latin manu factura, "making by hand") is the use of tools and labor to make things for use or sale. The term may refer to a vast range of human activity, from handicraft to high tech, but is most commonly applied to industrial production, in which raw materials are transformed into finished goods on a large scale.
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Noun
1. a business engaged in manufacturing some product
(synonym) maker, manufacturing business
(hypernym) business, concern, business concern, business organization, business organisation
(hyponym) armorer, armourer
(derivation) manufacture, fabricate, construct
2. someone who manufactures something
(synonym) producer
(hypernym) maker, shaper
(hyponym) arms manufacturer
(derivation) manufacture, fabricate, construct

(n.)
One who manufactures.
  

1) Any person engaged in the manufacture, construction, or assembly of boats or associated equipment 2) The manufacture or construction of components for boats and associated 3) Equipment to be sold for subsequent assembly or 4) The importation into the United States for sale of boats, associated equipment, or components thereof. (USCG1)