I have the following xml structure

<?xml version="1.0" encoding="UTF-8"?>
<TABLE>
  <ROW>
    <Manufacturers>Ralph Lauren</Manufacturers>
    <FullDescription>
      This season, a corduroy jacket is one of the most versatile pieces you can own and looks sharp on its own or as part of a three-piece suit. For our version, we developed wide-wale cotton with an Italian mill and tailored it with our Morgan slim-cut silhouette to take it from classic to cool.&lt;ul&gt;&lt;li&gt;Slim fit.&lt;/li&gt;
      &lt;li&gt;Size 40R has a 29½" body length and a 17½" sleeve inseam.&lt;/li&gt;
      &lt;li&gt;Two-button silhouette. Notched lapels. Buttonhole at the left lapel. Contrasting undercollar. Cuffs with four decorative buttons. Left chest welt pocket. Two front waist flapped pockets. Double vent.&lt;/li&gt;
      &lt;li&gt;Three interior chest pockets. Interior left waist pocket. Half-canvassed. Fully lined.&lt;/li&gt;
      &lt;li&gt;Alterations available in Ralph Lauren retail stores.&lt;/li&gt;
      &lt;li&gt;Shell: 100% cotton. Lining: 100% cupro.&lt;/li&gt;
      &lt;li&gt;Dry clean.&lt;/li&gt;
      &lt;li&gt;Made in Italy.&lt;/li&gt;
      &lt;li&gt;Model is 6'1"/185 cm and wears a size 40R.&lt;/li&gt;
      &lt;/ul&gt;
    </FullDescription>
    <Categories>Men-Jackets</Categories>
    <Name>Ralph Lauren - Morgan Corduroy Suit Jacket - Brown</Name>
    <SKU>RALPHL-106270736-Brown</SKU>
    <ManufacturerPartNumber>106270736</ManufacturerPartNumber>
    <Published>TRUE</Published>
    <ManageInventoryMethod>Dont Manage Stock</ManageInventoryMethod>
    <StockQuantity>0</StockQuantity>
    <DisableBuyButton>FALSE</DisableBuyButton>
    <Price>695.00</Price>
    <OldPrice></OldPrice>
    <PictureOne>http://s7d2.scene7.com/is/image/PoloGSI/s7-1223719_lifestyle?$flyout_main$&amp;cropN=0.12,0,0.7993,1&amp;iv=LaFdq3&amp;wid=1410&amp;hei=1770&amp;fit=fit,1</PictureOne>
    <PictureTwo>http://s7d2.scene7.com/is/image/PoloGSI/s7-1223719_alternate1?$flyout_main$&amp;cropN=0.12,0,0.7993,1&amp;iv=iyMdq1&amp;wid=1410&amp;hei=1770&amp;fit=fit,1</PictureTwo>
    <PictureThree>http://s7d2.scene7.com/is/image/PoloGSI/s7-1223719_alternate2?$flyout_main$&amp;cropN=0.12,0,0.7993,1&amp;iv=JnUd70&amp;wid=1410&amp;hei=1770&amp;fit=fit,1</PictureThree>
    <PictureFour>http://s7d2.scene7.com/is/image/PoloGSI/s7-1223719_alternate3?$flyout_main$&amp;cropN=0.12,0,0.7993,1&amp;iv=-5Td03&amp;wid=1410&amp;hei=1770&amp;fit=fit,1</PictureFour>
    <PictureFive>http://s7d2.scene7.com/is/image/PoloGSI/s7-1223719_alternate4?$flyout_main$&amp;cropN=0.12,0,0.7993,1&amp;iv=-eceg0&amp;wid=1410&amp;hei=1770&amp;fit=fit,1</PictureFive>
    <PictureSix></PictureSix>
    <PictureSeven></PictureSeven>
  </ROW>
</TABLE>

Do I need to create the category and manufacturer import tasks?  

For now I prefer to set up manufacturers and categories manually to ensure they are correct. I assume the plugin will display an error message if there are products that are imported to non-existing categories or manufacturers?

Steve wrote:
It will be better if you set 0 or false default value in "Published" Entity Field for Category and Manufacture import tasks in this case you will be able to correct and published your categories and manufactures.

Steve wrote:
By default such Products will be imported without ProductCategory or ProductManufacture mapping.