Item category for pricing only

Hey Gurus,
I am looking for an item category where the material that we enter as a line item on the sales order is only valid for pricing.  We do not want to create a delivery for the material or perform an availability check on that material at the line item level.
For instance,
Material 8000380 is the top level assembly and this is the shippable product to a customer.  We would like to add on a custom packaging 6007122.  We were thinking that we would create a new material for this, assign a cost and let PR00 allow us to specify the price on the sales order. 
Do you gentlemen recommend an approach for this?

Hey Hrishi,
the reason why we want this is that we didn't want to set up variant configuration.  IT was decided that we would not use variant configuration since the majority of the options are controlled by our subcontractor. 
Since we are not shipping those components to the supplier, we had to have a way of telling the subcontract supplier which materials to put on the finished good.  in the case of the packaging,  the customer requested special packaging in which case it was decided that we would filfull that request.
Since the supplier isn't charging us anymore for the product, it is already included in the transfer price, but it costs us more money to sell it with the custom packaging, we wanted a way to price it differently on the sales order.
Since we never own the stock for this packaging, we can't really create a delivery against it since it comes with the finished good from the supplier.  So we thought that we would create a different material that would represent the packaging and price it on the sales order so that we could recognize the cost and price on the sales order.
Let me know if this makes sense.

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