Characteristics of COPA

Hello Friends

I am required to do the settings of Operating concern & data structure.

Our requirement for characteristics :

Business Unit, Region, State, Trading/Mfg., Product, Govt Sales/Dom Sales/Export, Location Office, etc.

I know that the characteristics that are not available in standard have to be created such as business unit, trading/mfg, etc.

Out of the above characteristic "Product" is also there. Is it readily available in any tables ? I could not find it. Does it have any relation with "Material" ?