The work flow is picked by the SO line is based on the Sales order type in OM Transaction types.

When we create a
SO we give the order type in the header level.
when we enter the item and the line type on the order line the workflow engine looks for the flow associated with
that line type and for selected item's item type. Oracle stores the item_type_code on the Order Line record. The
item_type_code which is referred here is from BOM because these are for non-standard items and that is the reason
why it is not retrieved from mtl_system_items

The below explanation gives the idea of how the BOM item types is associated with the User item type in
the inventory.

These are BOM item types which are seeded

Navigation: BOM>Setup> Lookup> BOM_ITEM_TYPE

BOM item types below is replicated form BOM_ITEM_TYPE. When we create an item template we assign a BOM item
type as below
Seeded ATO Model item template where BOM item type Model is selected along with all other item attributes
required for ATO Model item. So the link between BOM_ITEM_TYPE and Inventory User Item types is by
assigning the BOM item type in Inventory> Setup> Templates window or Inventory> Items> Org items
window as below.

We can also select the BOM Item Types in Item creation window and assign the item attributes by copying the
template and update the item attribute selection at item level

Navigation to Organisation item

Inventory> Items> organization items

Navigation : Order management Super user> Orders> Orders

The item type above is from BOM_ITEM_TYPE, so the association between BOM_ITEM_TYPE and User item type in
inventory is explained above.