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As used in this subchapter:

  1. (1) “Bedding” means any mattress, upholstered spring, comforter, pad, cushion, or pillow designed and made for use in sleeping;

  2. (2) “Felt” means that the materials from which the felt was made have been carded layer upon layer by a garnett or felting machine;

  3. (3) “New” means any material which has not been used in the manufacture of another article or used for any other purpose;

  4. (4) “Person” shall include individuals, corporations, partnerships, joint-stock companies, societies, and associations; and

  5. (5) “Previously used” means any material which has been used in the manufacturing of another article or used for any other purpose.