Level	Code	Description	Rulings	Reference to isic rev. 4	This item includes	This item also includes	This item excludes
1	C	MANUFACTURING		C	This section includes the physical or chemical transformation of materials, substances, or components into new products, although this cannot be used as the single universal criterion for defining manufacturing (see remark on processing of waste below). The materials, substances, or components transformed are raw materials that are products of agriculture, forestry, fishing, mining or quarrying as well as products of other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing. The output of a manufacturing process may be finished in the sense that it is ready for utilisation or consumption, or it may be semi-finished in the sense that it is to become an input for further manufacturing. For example, the output of alumina refining is the input used in the primary production of aluminium; primary aluminium is the input to aluminium wire drawing; and aluminium wire is the input for the manufacture of fabricated wire products. Manufacture of specialised components and parts of, and accessories and attachments to, machinery and equipment is, as a general rule, classified in the same class as the manufacture of the machinery and equipment for which the parts and accessories are intended. Manufacture of unspecialised components and parts of machinery and equipment, e.g. engines, pistons, electric motors, electrical assemblies, valves, gears, roller bearings, is classified in the appropriate class of manufacturing, without regard to the machinery and equipment in which these items may be included. However, making specialised components and accessories by moulding or extruding plastics materials is included in group 22.2. Assembly of the component parts of manufactured products is considered manufacturing. This includes the assembly of manufactured products from either self-produced or purchased components. The recovery of waste, i.e. the processing of waste into secondary raw materials is classified in group 38.3 (Materials recovery). While this may involve physical or chemical transformations, this is not considered to be a part of manufacturing. The primary purpose of these activities is considered to be the treatment or processing of waste and they are therefore classified in Section E (Water supply; sewerage, waste management and remediation activities). However, the manufacture of new final products (as opposed to secondary raw materials) is classified in manufacturing, even if these processes use waste as an input. For example, the production of silver from film waste is considered to be a manufacturing process. Specialised maintenance and repair of industrial, commercial and similar machinery and equipment is, in general, classified in division 33 (Repair, maintenance and installation of machinery and equipment). However, the repair of computers and personal and household goods is classified in division 95 (Repair of computers and personal and household goods), while the repair of motor vehicles is classified in division 45 (Wholesale and retail trade and repair of motor vehicles and motorcycles). The installation of machinery and equipment, when carried out as a specialised activity, is classified in 33.20. Remark: The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry. As a general rule, the activities in the manufacturing section involve the transformation of materials into new products. Their output is a new product. However, the definition of what constitutes a new product can be somewhat subjective. As clarification, the following activities are considered manufacturing in NACE: - fresh fish processing (oyster shucking, fish filleting), not done on a fishing boat (see 10.20) - milk pasteurising and bottling (see 10.51) - leather converting (see 15.11) - wood preserving (see 16.10) - printing and related activities (see 18.1) - tyre retreading (see 22.11) - ready-mixed concrete production (see 23.63) - electroplating, plating, and metal heat treating (see 25.61) - rebuilding or remanufacturing of machinery (e.g. automobile engines, see 29.10) Conversely, there are activities that, although sometimes involving transformation processes, are classified in other sections of NACE; in other words, they are not classified as manufacturing. They include: - logging, classified in section A (Agriculture, forestry and fishing); - beneficiating of agricultural products, classified in section A (Agriculture, forestry and fishing); - preparation of food for immediate consumption on the premises is classified to division 56 (Food and beverage service activities); - beneficiating of ores and other minerals, classified in section B (Mining and quarrying); - construction of structures and fabricating operations performed at the site of construction, classified in section F (Construction); - activities of breaking bulk and redistribution in smaller lots, including packaging, repackaging, or bottling products, such as liquors or chemicals; sorting of scrap; mixing paints to customer order; and cutting metals to customer order; treatment not resulting into a different good is classified to section G (Wholesale and retail trade; repair of motor vehicles and motorcycles).
2	10	Manufacture of food products		10	This division includes the processing of the products of agriculture, forestry and fishing into food for humans or animals, and includes the production of various intermediate products that are not directly food products. The activity often generates associated products of greater or lesser value (for example, hides from slaughtering, or oilcake from oil production). This division is organised by activities dealing with different kinds of products: meat, fish, fruit and vegetables, fats and oils, milk products, grain mill products, animal feeds and other food products. Production can be carried out for own account, as well as for third parties, as in custom slaughtering. Some activities are considered manufacturing (for example, those performed in bakeries, pastry shops, and prepared meat shops etc. which sell their own production) even though there is retail sale of the products in the producers' own shop. However, where the processing is minimal and does not lead to a real transformation, the unit is classified to wholesale and retail trade (section G). Preparation of food for immediate consumption on the premises is classified to division 56 (Food and beverage service activities). Production of animal feeds from slaughter waste or by-products is classified in 10.9, while processing food and beverage waste into secondary raw material is classified to 38.3, and disposal of food and beverage waste in 38.21.		This division does not include the preparation of meals for immediate consumption, such as in restaurants.
3	10.1	Processing and preserving of meat and production of meat products		101
4	10.11	Processing and preserving of meat		1010	This class includes: - operation of slaughterhouses engaged in killing, dressing or packing meat: beef, pork, lamb, rabbit, mutton, camel, etc. - production of fresh, chilled or frozen meat, in carcasses - production of fresh, chilled or frozen meat, in cuts	This class also includes: - slaughtering and processing of whales on land or on specialised vessels - production of hides and skins originating from slaughterhouses, including fellmongery - rendering of lard and other edible fats of animal origin - processing of animal offal - production of pulled wool	This class excludes: - rendering of edible poultry fats, see 10.12 - packaging of meat, see 82.92
4	10.12	Processing and preserving of poultry meat		1010	This class includes: - operation of slaughterhouses engaged in killing, dressing or packing poultry - production of fresh, chilled or frozen meat in individual portions - rendering of edible poultry fats	This class also includes: - production of feathers and down	This class excludes: - packaging of meat, see 82.92
4	10.13	Production of meat and poultry meat products		1010	This class includes: - production of dried, salted or smoked meat - production of meat products: • sausages, salami, puddings, "andouillettes", saveloys, bolognas, pâtés, rillettes, boiled ham		This class excludes: - manufacture of prepared frozen meat and poultry dishes, see 10.85 - manufacture of soup containing meat, see 10.89 - wholesale trade of meat, see 46.32 - packaging of meat, see 82.92
3	10.2	Processing and preserving of fish, crustaceans and molluscs		102
4	10.20	Processing and preserving of fish, crustaceans and molluscs		1020	This class includes: - preparation and preservation of fish, crustaceans and molluscs: freezing, deep-freezing, drying, cooking, smoking, salting, immersing in brine, canning etc. - production of fish, crustacean and mollusc products: fish fillets, roes, caviar, caviar substitutes etc. - production of fishmeal for human consumption or animal feed - production of meals and solubles from fish and other aquatic animals unfit for human consumption	This class also includes: - activities of vessels engaged only in the processing and preserving of fish - processing of seaweed	This class excludes: - processing and preserving of fish on vessels engaged in fishing, see 03.11 - processing of whales on land or specialised vessels, see 10.11 - production of oils and fats from marine material, see 10.41 - manufacture of prepared frozen fish dishes, see 10.85 - manufacture of fish soups, see 10.89
3	10.3	Processing and preserving of fruit and vegetables		103
4	10.31	Processing and preserving of potatoes		1030	This class includes: - processing and preserving of potatoes: • manufacture of prepared frozen potatoes • manufacture of dehydrated mashed potatoes • manufacture of potato snacks • manufacture of potato crisps • manufacture of potato flour and meal	This class also includes: - industrial peeling of potatoes
4	10.32	Manufacture of fruit and vegetable juice		1030	This class includes: - manufacture of fruit or vegetable juices	This class also includes: - production of concentrates from fresh fruits and vegetables
4	10.39	Other processing and preserving of fruit and vegetables	Agricultural products (Drying of…) Problem statement: Drying is mentioned both in explanatory notes for agriculture and food manufacturing activities. Solution: ISIC TSG decision, applicable also for NACE Rev. 2. NACE Rev. 2 class 01.63 (Post-harvest crop activities) includes drying activities where no manufacturing-type equipment is used, for example sun-drying of fruit and vegetables, air-drying of forage plants etc.. Division 10 (Manufacture of food products) includes industrial drying activities (dehydration by artificial means), according to the product class: NACE Rev. 2 class 10.31 (Processing and preserving of potatoes) includes industrial dehydrating of potatoes, 10.39 (Other processing and preserving of fruit and vegetables) includes industrial dehydrating of other fruit and vegetables etc. Decision date: 01.07.2007	1030	This class includes: - manufacture of food consisting chiefly of fruit or vegetables, except ready-made dishes in frozen or canned form - preserving of fruit, nuts or vegetables: freezing, drying, immersing in oil or in vinegar, canning etc. - manufacture of fruit or vegetable food products - manufacture of jams, marmalades and table jellies - roasting of nuts - manufacture of nut foods and pastes	This class also includes: - manufacture of perishable prepared foods of fruit and vegetables, such as: • salads; mixed salads, packaged • peeled or cut vegetables • tofu (bean curd)	This class excludes: - manufacture of fruit or vegetable juices, see 10.32 - manufacture of flour or meal of dried leguminous vegetables, see 10.61 - preservation of fruit and nuts in sugar, see 10.82 - manufacture of prepared vegetable dishes, see 10.85 - manufacture of artificial concentrates, see 10.89
3	10.4	Manufacture of vegetable and animal oils and fats		104	This group includes the manufacture of crude and refined oils and fats from vegetable or animal materials, except rendering or refining of lard and other edible animal fats.
4	10.41	Manufacture of oils and fats	Fats from marine mammals Problem statement: NACE Rev. 2 class 10.20 excludes: - production of oil and fats from marine material, see 10.41 but 10.11 includes - rendering of lard and other edible fats of animal origin NACE Rev. 2 class 10.20 excludes: - production of oil and fats from marine material, see 10.41 but 10.11 includes - rendering of lard and other edible fats of animal origin Not excluded are fats of animals from marine. 10.41 includes only: - extraction of fish and marine mammal oil Where can we classify fats from marine material? Solution: If the fats and oils come from fish or marine mammals, whether edible or not, the activity is also in NACE Rev. 2 class 10.41 because there is a CPA 2008 subcategory 10.41.12 "fats and oils and their fractions, of fish and marine mammals". Decision date: 01.07.2007	1040	This class includes: - manufacture of crude vegetable oils: olive oil, soya-bean oil, palm oil, sunflower-seed oil, cotton-seed oil, rape, colza or mustard oil, linseed oil etc. - manufacture of non-defatted flour or meal of oilseeds, oil nuts or oil kernels - manufacture of refined vegetable oils: olive oil, soya-bean oil etc. - processing of vegetable oils: blowing, boiling, dehydration, hydrogenation etc.	This class also includes: - manufacture of non-edible animal oils and fats - extraction of fish and marine mammal oils - production of cotton linters, oilcakes and other residual products of oil production	This class excludes: - rendering and refining of lard and other edible animal fats, see 10.11 - manufacture of margarine, see 10.42 - wet corn milling, see 10.62 - manufacture of corn oil, see 10.62 - production of essential oils, see 20.53 - treatment of oil and fats by chemical processes, see 20.59
4	10.42	Manufacture of margarine and similar edible fats		1040	This class includes: - manufacture of margarine - manufacture of melanges and similar spreads - manufacture of compound cooking fats
3	10.5	Manufacture of dairy products		105
4	10.51	Operation of dairies and cheese making		1050	This class includes: - manufacture of fresh liquid milk, pasteurised, sterilised, homogenised and/or ultra heat treated - manufacture of milk-based drinks - manufacture of cream from fresh liquid milk, pasteurised, sterilised, homogenised - manufacture of dried or concentrated milk whether or not sweetened - manufacture of milk or cream in solid form - manufacture of butter - manufacture of yoghurt - manufacture of cheese and curd - manufacture of whey - manufacture of casein or lactose		This class excludes: - production of raw milk (cattle), see 01.41 - production of raw milk (sheep, goats, horses, asses, camels, etc.), see 01.43, 01.44, 01.45 - manufacture of non-dairy milk and cheese substitutes, see 10.89
4	10.52	Manufacture of ice cream		1050	This class includes: - manufacture of ice cream and other edible ice such as sorbet		This class excludes: - activities of ice cream parlours, see 56.10
3	10.6	Manufacture of grain mill products, starches and starch products		106	This group includes the milling of flour or meal from grains or vegetables, the milling, cleaning and polishing of rice, as well as the manufacture of flour mixes or doughs from these products.	Also included in this group are the wet milling of corn and vegetables and the manufacture of starch and starch products.
4	10.61	Manufacture of grain mill products		1061	This class includes: - grain milling: production of flour, groats, meal or pellets of wheat, rye, oats, maize (corn) or other cereal grains - rice milling: production of husked, milled, polished, glazed, parboiled or converted rice; production of rice flour - vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts - manufacture of cereal breakfast foods - manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits or pancakes		This class excludes: - manufacture of potato flour and meal, see 10.31 - wet corn milling, see 10.62
4	10.62	Manufacture of starches and starch products		1062	This class includes: - manufacture of starches from rice, potatoes, maize etc. - wet corn milling - manufacture of glucose, glucose syrup, maltose, inulin etc. - manufacture of gluten - manufacture of tapioca and tapioca substitutes prepared from starch - manufacture of corn oil		This class excludes: - manufacture of lactose (milk sugar), see 10.51 - production of cane or beet sugar, see 10.81
3	10.7	Manufacture of bakery and farinaceous products		107	This group includes the production of bakery products, macaroni, noodles and similar products.
4	10.71	Manufacture of bread; manufacture of fresh pastry goods and cakes	Baking on premises Problem statement: [From Australia and New Zealand] How do we distinguish between ISIC Rev. 4 classes 1071 and 4431 when units bake on premises? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Manufacturing of bakery products, i.e. baking on premises, is classified to ISIC Rev. 4 class 1071 (NACE Rev. 2 class 10.71 or 10.72). Decision date: 15.11.2006	1071	This class includes: - manufacture of bakery products: • bread and rolls • pastry, cakes, pies, tarts, pancakes, waffles, rolls etc.		This class excludes: - manufacture of dry bakery products, see 10.72 - manufacture of pastas, see 10.73 - heating up of bakery items for immediate consumption, see division 56
4	10.72	Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes	Baking on premises Problem statement: [From Australia and New Zealand] How do we distinguish between ISIC Rev. 4 classes 1071 and 4431 when units bake on premises? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Manufacturing of bakery products, i.e. baking on premises, is classified to ISIC Rev. 4 class 1071 (NACE Rev. 2 class 10.71 or 10.72). Decision date: 15.11.2006	1071	This class includes: - manufacture of rusks, biscuits and other dry bakery products - manufacture of preserved pastry goods and cakes - manufacture of snack products (cookies, crackers, pretzels etc.), whether sweet or salted		This class excludes: - manufacture of potato snacks, see 10.31
4	10.73	Manufacture of macaroni, noodles, couscous and similar farinaceous products		1074	This class includes: - manufacture of pastas such as macaroni and noodles, whether or not cooked or stuffed - manufacture of couscous - manufacture of canned or frozen pasta products		This class excludes: - manufacture of prepared couscous dishes, see 10.85 - manufacture of soup containing pasta, see 10.89
3	10.8	Manufacture of other food products		107	This group includes the production of sugar and confectionery, prepared meals and dishes, coffee, tea and spices, as well as perishable and specialty food products.
4	10.81	Manufacture of sugar		1072	This class includes: - manufacture or refining of sugar (sucrose) and sugar substitutes from the juice of cane, beet, maple and palm - manufacture of sugar syrups - manufacture of molasses - production of maple syrup and sugar		This class excludes: - manufacture of glucose, glucose syrup, maltose, see 10.62
4	10.82	Manufacture of cocoa, chocolate and sugar confectionery		1073	This class includes: - manufacture of cocoa, cocoa butter, cocoa fat, cocoa oil - manufacture of chocolate and chocolate confectionery - manufacture of sugar confectionery: caramels, cachous, nougats, fondant, white chocolate - manufacture of chewing gum - preserving in sugar of fruit, nuts, fruit peels and other parts of plants - manufacture of confectionery lozenges and pastilles		This class excludes: - manufacture of sucrose sugar, see 10.81
4	10.83	Processing of tea and coffee		1079	This class includes: - decaffeinating and roasting of coffee - production of coffee products: • ground coffee • soluble coffee • extracts and concentrates of coffee - manufacture of coffee substitutes - blending of tea and maté - manufacture of extracts and preparations based on tea or maté - packing of tea including packing in tea-bags	This class also includes: - manufacture of herb infusions (mint, vervain, chamomile etc.)	This class excludes: - manufacture of inulin, see 10.62 - manufacture of spirits, beer, wine and soft drinks, see division 11 - preparation of botanical products for pharmaceutical use, see 21.20
4	10.84	Manufacture of condiments and seasonings		1079	This class includes: - manufacture of spices, sauces and condiments: • mayonnaise • mustard flour and meal • prepared mustard etc. - manufacture of vinegar	This class also includes: - processing of salt into food-grade salt, e.g. iodised salt	This class excludes: - growing of spice crops, see 01.28
4	10.85	Manufacture of prepared meals and dishes		1075	This class includes the manufacture of ready-made (i.e. prepared, seasoned and cooked) meals and dishes. These dishes are processed to preserve them, such as in frozen or canned form, and are usually packaged and labelled for re-sale, i.e. this class does not include the preparation of meals for immediate consumption, such as in restaurants. To be considered a dish, these foods have to contain at least two distinct ingredients (except seasonings etc.). This class includes: - manufacture of meat or poultry dishes - manufacture of fish dishes, including fish and chips - manufacture of vegetable dishes - manufacture of frozen or otherwise preserved pizza	This class also includes: - manufacture of local and national dishes	This class excludes: - manufacture of fresh foods or foods with less than two ingredients, see corresponding class in division 10 - manufacture of perishable prepared foods, see 10.89 - retail sale of prepared meals and dishes in stores, see 47.11, 47.29 - wholesale of prepared meals and dishes, see 46.38 - activities of food service contractors, see 56.29
4	10.86	Manufacture of homogenised food preparations and dietetic food		1079	This class includes: - manufacture of foods for particular nutritional uses: • infant formulae • follow-up milk and other follow-up foods • baby foods • low-energy and energy-reduced foods intended for weight control • dietary foods for special medical purposes • low-sodium foods, including low-sodium or sodium-free dietary salts • gluten-free foods • foods intended to meet the expenditure of intense muscular effort, especially for sportsmen • foods for persons suffering from carbohydrate metabolism disorders (diabetes)
4	10.89	Manufacture of other food products n.e.c.		1079	This class includes: - manufacture of soups and broths - manufacture of artificial honey and caramel - manufacture of perishable prepared foods, such as: • sandwiches • fresh (uncooked) pizza - manufacture of food supplements and other food products n.e.c.	This class also includes: - manufacture of yeast - manufacture of extracts and juices of meat, fish, crustaceans or molluscs - manufacture of non-dairy milk and cheese substitutes - manufacture of egg products, egg albumin - manufacture of artificial concentrates	This class excludes: - manufacture of perishable prepared foods of fruit and vegetables, see 10.39 - manufacture of frozen pizza, see 10.85 - manufacture of spirits, beer, wine and soft drinks, see division 11
3	10.9	Manufacture of prepared animal feeds	Agricultural products (Drying of…) Problem statement: Drying is mentioned both in explanatory notes for agriculture and food manufacturing activities. Solution: ISIC TSG decision, applicable also for NACE Rev. 2. NACE Rev. 2 class 01.63 (Post-harvest crop activities) includes drying activities where no manufacturing-type equipment is used, for example sun-drying of fruit and vegetables, air-drying of forage plants etc.. Division 10 (Manufacture of food products) includes industrial drying activities (dehydration by artificial means), according to the product class: NACE Rev. 2 class 10.31 (Processing and preserving of potatoes) includes industrial dehydrating of potatoes, 10.39 (Other processing and preserving of fruit and vegetables) includes industrial dehydrating of other fruit and vegetables etc. Decision date: 01.07.2007	108
4	10.91	Manufacture of prepared feeds for farm animals		1080	This class includes: - manufacture of prepared feeds for farm animals, including concentrated animal feed and feed supplements - preparation of unmixed (single) feeds for farm animals	This class also includes: - treatment of slaughter waste to produce animal feeds	This class excludes: - production of fishmeal for animal feed, see 10.20 - production of oilseed cake, see 10.41 - activities resulting in by-products usable as animal feed without special treatment, e.g. oilseeds (see 10.41), grain milling residues (see 10.61) etc.
4	10.92	Manufacture of prepared pet foods		1080	This class includes: - manufacture of prepared feeds for pets, including dogs, cats, birds, fish etc.	This class also includes: - treatment of slaughter waste to produce animal feeds	This class excludes: - production of fishmeal for animal feed, see 10.20 - production of oilseed cake, see 10.41 - activities resulting in by-products usable as animal feed without special treatment, e.g. oilseeds (see 10.41), grain milling residues (see 10.61) etc.
2	11	Manufacture of beverages		11	This division includes the manufacture of beverages, such as non-alcoholic beverages and mineral water, manufacture of alcoholic beverages mainly through fermentation, beer and wine, and the manufacture of distilled alcoholic beverages.		This division excludes: - production of fruit and vegetable juices, see 10.32 - manufacture of milk-based drinks, see 10.51 - manufacture of coffee, tea and mate products, see 10.83
3	11.0	Manufacture of beverages		110
4	11.01	Distilling, rectifying and blending of spirits		1101	This class includes: - manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs etc. - manufacture of drinks mixed with distilled alcoholic beverages - blending of distilled spirits - production of neutral spirits		This class excludes: - manufacture of non-distilled alcoholic beverages, see 11.02-11.06 - manufacture of synthetic ethyl alcohol, see 20.14 - manufacture of ethyl alcohol from fermented materials, see 20.14 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)
4	11.02	Manufacture of wine from grape		1102	This class includes: - manufacture of wine - manufacture of sparkling wine - manufacture of wine from concentrated grape must	This class also includes: - blending, purification and bottling of wine - manufacture of low or non-alcoholic wine	This class excludes: - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)
4	11.03	Manufacture of cider and other fruit wines		1102	This class includes: - manufacture of fermented but not distilled alcoholic beverages: sake, cider, perry and other fruit wines	This class also includes: - manufacture of mead and mixed beverages containing fruit wines	This class excludes: - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)
4	11.04	Manufacture of other non-distilled fermented beverages		1102	This class includes: - manufacture of vermouth and the like		This class excludes: - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)
4	11.05	Manufacture of beer		1103	This class includes: - manufacture of malt liquors, such as beer, ale, porter and stout	This class also includes: - manufacture of low alcohol or non-alcoholic beer
4	11.06	Manufacture of malt		1103
4	11.07	Manufacture of soft drinks; production of mineral waters and other bottled waters		1104	This class includes manufacture of non-alcoholic beverages (except non-alcoholic beer and wine): - production of natural mineral waters and other bottled waters - manufacture of soft drinks: • non-alcoholic flavoured and/or sweetened waters: lemonade, orangeade, cola, fruit drinks, tonic waters etc.		This class excludes: - production of fruit and vegetable juice, see 10.32 - manufacture of milk-based drinks, see 10.51 - manufacture of coffee, tea and maté products, see 10.83 - manufacture of alcohol-based drinks, see 11.01, 11.02, 11.03, 11.04, 11.05 - manufacture of non-alcoholic wine, see 11.02 - manufacture of non-alcoholic beer, see 11.05 - manufacture of ice, see 35.30 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)
2	12	Manufacture of tobacco products		12	This division includes the processing of an agricultural product, tobacco, into a form suitable for final consumption.
3	12.0	Manufacture of tobacco products		120
4	12.00	Manufacture of tobacco products		1200	This class includes: - manufacture of tobacco products and products of tobacco substitutes: cigarettes, fine cut tobacco, cigars, pipe tobacco, chewing tobacco, snuff - manufacture of "homogenised" or "reconstituted" tobacco	This class also includes: - stemming and redrying of tobacco	This class excludes: - growing or preliminary processing of tobacco, see 01.15, 01.63
2	13	Manufacture of textiles		13	This division includes preparation and spinning of textile fibres as well as textile weaving, finishing of textiles and wearing apparel, manufacture of made-up textile articles, except apparel (e.g. household linen, blankets, rugs, cordage etc.). Growing of natural fibres is covered under division 01, while manufacture of synthetic fibres is a chemical process classified in class 20.60. Manufacture of wearing apparel is covered in division 14.
3	13.1	Preparation and spinning of textile fibres		131
4	13.10	Preparation and spinning of textile fibres		1311	This class includes preparatory operations on textile fibres and the spinning of textile fibres. This can be done from varying raw materials, such as silk, wool, other animal, vegetable or man-made fibres, paper or glass etc. This class includes: - preparatory operations on textile fibres: • reeling and washing of silk • degreasing and carbonising of wool and dyeing of wool fleece • carding and combing of all kinds of animal, vegetable and man-made fibres - spinning and manufacture of yarn or thread for weaving or sewing, for the trade or for further processing • scutching of flax • texturising, twisting, folding, cabling and dipping of synthetic or artificial filament yarns	This class also includes: - manufacture of paper yarn	This class excludes: - preparatory operations carried out in combination with agriculture, see division 01 - retting of plants bearing vegetable textile fibres (jute, flax, coir etc.), see 01.16 - cotton ginning, see 01.63 - manufacture of synthetic or artificial fibres and tows, manufacture of single yarns (including high-tenacity yarn and yarn for carpets) of synthetic or artificial fibres, see 20.60 - manufacture of glass fibres, see 23.14
3	13.2	Weaving of textiles		131
4	13.20	Weaving of textiles		1312	This class includes weaving of textiles. This can be done from varying raw materials, such as silk, wool, other animal, vegetable or man-made fibres, paper or glass etc. This class includes: - manufacture of broad woven cotton-type, woollen-type, worsted-type or silk-type fabrics, including from mixtures or artificial or synthetic yarns (polypropylene etc.) - manufacture of other broad woven fabrics, using flax, ramie, hemp, jute, bast fibres and special yarns	This class also includes: - manufacture of woven pile or chenille fabrics, terry towelling, gauze etc. - manufacture of woven fabrics of glass fibres - manufacture of woven carbon and aramid threads - manufacture of imitation fur by weaving	This class excludes: - manufacture of knitted and crocheted fabrics, see 13.91 - manufacture of textile floor coverings, see 13.93 - manufacture of non-woven fabrics, see 13.95 - manufacture of narrow fabrics, see 13.96 - manufacture of felts, see 13.99
3	13.3	Finishing of textiles		131
4	13.30	Finishing of textiles		1313	This class includes finishing of textiles and wearing apparel, i.e. bleaching, dyeing, dressing and similar activities. This class includes: - bleaching and dyeing of textile fibres, yarns, fabrics and textile articles, including wearing apparel - dressing, drying, steaming, shrinking, mending, sanforising, mercerising of textiles and textile articles, including wearing apparel	This class also includes: - bleaching of jeans - pleating and similar work on textiles - waterproofing, coating, rubberising, or impregnating purchased garments - silk-screen printing on textiles and wearing apparel	This class excludes: - manufacture of textile fabric impregnated, coated, covered or laminated with rubber, where rubber is the chief constituent, see 22.19
3	13.9	Manufacture of other textiles		139	This group includes the manufacture of products produced from textiles, except wearing apparel, such as made-up textile articles, carpets and rugs, rope, narrow woven fabrics, trimmings etc.
4	13.91	Manufacture of knitted and crocheted fabrics		1391	This class includes: - manufacture and processing of knitted or crocheted fabrics: • pile and terry fabrics • net and window furnishing type fabrics knitted on Raschel or similar machines • other knitted or crocheted fabrics	This class also includes: - manufacture of imitation fur by knitting	This class excludes: - manufacture of net and window furnishing type fabrics of lace knitted on Raschel or similar machines, see 13.99 - manufacture of knitted and crocheted apparel, see 14.39
4	13.92	Manufacture of made-up textile articles, except apparel		1392	This class includes: - manufacture, of made-up articles of any textile material, including of knitted or crocheted fabrics: • blankets, including travelling rugs • bed, table, toilet or kitchen linen • quilts, eiderdowns, cushions, pouffes, pillows, sleeping bags etc. - manufacture of made-up furnishing articles: • curtains, valances, blinds, bedspreads, furniture or machine covers etc. • tarpaulins, tents, camping goods, sails, sunblinds, loose covers for cars, machines or furniture etc. • flags, banners, pennants etc. • dust cloths, dishcloths and similar articles, life jackets, parachutes etc.	This class also includes: - manufacture of the textile part of electric blankets - manufacture of hand-woven tapestries	This class excludes: - manufacture of textile articles for technical use, see 13.96
4	13.93	Manufacture of carpets and rugs		1393	This class includes: - manufacture of textile floor coverings: • carpets, rugs and mats, tiles	This class also includes: - manufacture of needle-loom felt floor coverings	This class excludes: - manufacture of mats and matting of plaiting materials, see 16.29 - manufacture of floor coverings of cork, see 16.29 - manufacture of resilient floor coverings, such as vinyl, linoleum, see 22.23
4	13.94	Manufacture of cordage, rope, twine and netting		1394	This class includes: - manufacture of twine, cordage, rope and cables of textile fibres or strip or the like, whether or not impregnated, coated, covered or sheathed with rubber or plastics - manufacture of knotted netting of twine, cordage or rope - manufacture of products of rope or netting: fishing nets, ships' fenders, unloading cushions, loading slings, rope or cable fitted with metal rings etc.		This class excludes: - manufacture of hairnets, see 14.19 - manufacture of wire rope, see 25.93 - manufacture of landing nets for sports fishing, see 32.30
4	13.95	Manufacture of non-wovens and articles made from non-wovens, except apparel		1399	This class includes all activities related to the manufacture of textiles or textile products, not specified elsewhere in division 13 or 14, involving a large number of processes and a great variety of goods produced.
4	13.96	Manufacture of other technical and industrial textiles		1399	This class includes: - manufacture of narrow woven fabrics, including fabrics consisting of warp without weft assembled by means of an adhesive - manufacture of labels, badges etc. - manufacture of ornamental trimmings: braids, tassels, pompons etc. - manufacture of fabrics impregnated, coated, covered or laminated with plastics - manufacture of metallised yarn or metallised gimped yarn, rubber thread and cord covered with textile material, textile yarn or strip covered, impregnated, coated or sheathed with rubber or plastics - manufacture of tyre cord fabric of high-tenacity man-made yarn - manufacture of other treated or coated fabrics: buckram and similar stiffened textile fabrics, fabrics coated with gum or amylaceous substances - manufacture of diverse textile articles: textile wicks, incandescent gas mantles and tubular gas - manufacture of mantle fabric, hosepiping, transmission or conveyor belts or belting (whether or not reinforced with metal or other material), bolting cloth, straining cloth - manufacture of automotive trimmings - manufacture of artists' canvas boards and tracing cloth		This class excludes: - manufacture of transmission or conveyor belts of textile fabric, yarn or cord impregnated, coated, covered or laminated with rubber, where rubber is the chief constituent, see 22.19 - manufacture of plates or sheets of cellular rubber or plastic combined with textiles for reinforcing purposes only, see 22.19, 22.21 - manufacture of cloth of woven metal wire, see 25.93
4	13.99	Manufacture of other textiles n.e.c.		1399	This class includes: - manufacture of felt - manufacture of tulles and other net fabrics, and of lace and embroidery, in the piece, in strips or in motifs - manufacture of pressure sensitive cloth-tape - manufacture of shoe-lace, of textiles - manufacture of powder puffs and mitts		This class excludes: - manufacture of needle-loom felt floor coverings, see 13.93 - manufacture of textile wadding and articles of wadding: sanitary towels, tampons etc., see 17.22
2	14	Manufacture of wearing apparel		14	This division includes all tailoring (ready-to-wear or made-to-measure), in all materials (e.g. leather, fabric, knitted and crocheted fabrics etc.), of all items of clothing (e.g. outerwear, underwear for men, women or children; work, city or casual clothing etc.) and accessories. There is no distinction made between clothing for adults and clothing for children, or between modern and traditional clothing.	Division 14 also includes the fur industry (fur skins and wearing apparel).
3	14.1	Manufacture of wearing apparel, except fur apparel		141	This group includes manufacture of wearing apparel. The material used may be of any kind and may be coated, impregnated or rubberised.
4	14.11	Manufacture of leather clothes		1410	This class includes: - manufacture of wearing apparel made of leather or composition leather including leather industrial work accessories as welder's leather aprons		This class excludes: - manufacture of fur wearing apparel, see 14.20 - manufacture of leather sports gloves and sports headgear, see 32.30 - manufacture of fire-resistant and protective safety clothing, see 32.99
4	14.12	Manufacture of workwear		1410			This class excludes: - manufacture of footwear, see 15.20 - manufacture of fire-resistant and protective safety clothing, see 32.99 - repair of wearing apparel, see 95.29
4	14.13	Manufacture of other outerwear	Textile fabrics (Cutting up of…) Problem statement: Where do we classify the (usually outsourced) cutting up of textile fabrics? Units receive from the principal on a subcontracting basis textile fabrics fur cutting up, by using automats, such as laser equipment. The aim is to optimise the various parts to be cut and to minimise the scraps. All they do is to cut up the fabrics supplied by the principal and to return the cut up parts to the principal. Historically this activity is carried out by the manufacturer of the apparel and this outsourced part of the manufacturing process is a part of the manufacture of wearing apparel in division 14. Within division 14 and group 14.1 it could be any of the classes 14.12 to 14.19, depending on the type of wearing apparel ultimately to be produced from those cut up fabrics, but the subcontractor normally does not have information on the final use of the textile parts. Solution: As the majority of the clothing covered in classes 14.12 to 14.19 would be in class 14.13 (manufacture of other outerwear) the outsourced cutting up of textile fabrics should subsequently also be classified to class 14.13. The inclusions to class 14.13 also mention "manufacture of parts of the products listed". Decision date: 03.12.2008	1410	This class includes: - manufacture of other outerwear made of woven, knitted or crocheted fabric, non-wovens etc. for men, women and children: • coats, suits, ensembles, jackets, trousers, skirts etc.	This class also includes: - custom tailoring - manufacture of parts of the products listed	This class excludes: - manufacture of wearing apparel of fur skins (except headgear), see 14.20 - manufacture of wearing apparel of rubber or plastics not assembled by stitching but merely sealed together, see 22.19, 22.29 - manufacture of fire-resistant and protective safety clothing, see 32.99 - repair of wearing apparel, see 95.29
4	14.14	Manufacture of underwear		1410	This class includes: - manufacture of underwear and nightwear made of woven, knitted or crocheted fabric, lace etc. for men, women and children: • shirts, T-shirts, underpants, briefs, pyjamas, nightdresses, dressing gowns, blouses, slips, brassieres, corsets etc.		This class excludes: - repair of wearing apparel, see 95.29
4	14.19	Manufacture of other wearing apparel and accessories		1410	This class includes: - manufacture of babies' garments, tracksuits, ski suits, swimwear etc. - manufacture of hats and caps - manufacture of other clothing accessories: gloves, belts, shawls, ties, cravats, hairnets etc.	This class also includes: - manufacture of headgear of fur skins - manufacture of footwear of textile material without applied soles - manufacture of parts of the products listed	This class excludes: - manufacture of sports headgear, see 32.30 - manufacture of safety headgear (except sports headgear), see 32.99 - manufacture of fire-resistant and protective safety clothing, see 32.99 - repair of wearing apparel, see 95.29
3	14.2	Manufacture of articles of fur		142
4	14.20	Manufacture of articles of fur		1420	This class includes: - manufacture of articles made of fur skins: • fur wearing apparel and clothing accessories • assemblies of fur skins such as "dropped" fur skins, plates, mats, strips etc. • diverse articles of fur skins: rugs, unstuffed pouffes, industrial polishing cloths		This class excludes: - production of raw fur skins, see 01.4, 01.70 - production of raw hides and skins, see 10.11 - manufacture of imitation furs (long-hair cloth obtained by weaving or knitting), see 13.20, 13.91 - manufacture of fur hats, see 14.19 - manufacture of apparel trimmed with fur, see 14.19 - dressing and dyeing of fur, see 15.11 - manufacture of boots or shoes containing fur parts, see 15.20
3	14.3	Manufacture of knitted and crocheted apparel		143
4	14.31	Manufacture of knitted and crocheted hosiery		1430	This class includes: - manufacture of hosiery, including socks, tights and pantyhose
4	14.39	Manufacture of other knitted and crocheted apparel		1430	This class includes: - manufacture of knitted or crocheted wearing apparel and other made-up articles directly into shape: pullovers, cardigans, jerseys, waistcoats and similar articles		This class excludes: - manufacture of knitted and crocheted fabrics, see 13.91 - manufacture of hosiery, see 14.31
2	15	Manufacture of leather and related products		15	This division includes dressing and dyeing of fur and the transformation of hides into leather by tanning or curing and fabricating the leather into products for final consumption.	It also includes the manufacture of similar products from other materials (imitation leathers or leather substitutes), such as rubber footwear, textile luggage etc. The products made from leather substitutes are included here, since they are made in ways similar to those in which leather products are made (e.g. luggage) and are often produced in the same unit.
3	15.1	Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur		151	This group includes the manufacture of leather and fur and products thereof.
4	15.11	Tanning and dressing of leather; dressing and dyeing of fur		1511	This class includes: - tanning, dyeing and dressing of hides and skins - manufacture of chamois dressed, parchment dressed, patent or metallised leathers - manufacture of composition leather - scraping, shearing, plucking, currying, tanning, bleaching and dyeing of fur skins and hides with the hair on		This class excludes: - production of hides and skins as part of ranching, see 01.4 - production of hides and skins as part of slaughtering, see 10.11 - manufacture of leather apparel, see 14.11 - manufacture of imitation leather not based on natural leather, see 22.19, 22.29
4	15.12	Manufacture of luggage, handbags and the like, saddlery and harness		1512	This class includes: - manufacture of luggage, handbags and the like, of leather, composition leather or any other material, such as plastic sheeting, textile materials, vulcanised fibre or paperboard, where the same technology is used as for leather - manufacture of saddlery and harness - manufacture of non-metallic watch bands (e.g. fabric, leather, plastic) - manufacture of diverse articles of leather or composition leather: driving belts, packings etc. - manufacture of shoe-lace, of leather - manufacture of horse whips and riding crops		This class excludes: - manufacture of leather wearing apparel, see 14.11 - manufacture of leather gloves and hats, see 14.19 - manufacture of footwear, see 15.20 - manufacture of saddles for bicycles, see 30.92 - manufacture of precious metal watch bands, see 32.12 - manufacture of non-precious metal watch bands, see 32.13 - manufacture of linemen's safety belts and other belts for occupational use, see 32.99
3	15.2	Manufacture of footwear		152
4	15.20	Manufacture of footwear	Boots/shoes (of rubber) Problem statement: Where are "rubber boots/shoes" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. "Rubber boots/shoes" are classified to NACE Rev. 2 class 15.20. Decision date: 15.11.2006	1520	This class includes: - manufacture of footwear for all purposes, of any material, by any process, including moulding (see below for exceptions) - manufacture of leather parts of footwear: manufacture of uppers and parts of uppers, outer and inner soles, heels etc. - manufacture of gaiters, leggings and similar articles		This class excludes: - manufacture of footwear of textile material without applied soles, see 14.19 - manufacture of wooden shoe parts (e.g. heels and lasts), see 16.29 - manufacture of rubber boot and shoe heels and soles and other rubber footwear parts, see 22.19 - manufacture of plastic footwear parts, see 22.29 - manufacture of ski-boots, see 32.30 - manufacture of orthopaedic shoes, see 32.50
2	16	Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials		16	This division includes the manufacture of wood products, such as lumber, plywood, veneers, wood containers, wood flooring, wood trusses, and prefabricated wood buildings. The production processes include sawing, planing, shaping, laminating, and assembling of wood products starting from logs that are cut into bolts, or lumber that may then be cut further, or shaped by lathes or other shaping tools. The lumber or other transformed wood shapes may also be subsequently planed or smoothed, and assembled into finished products, such as wood containers. With the exception of sawmilling, this division is subdivided mainly based on the specific products manufactured.		This division does not include the manufacture of furniture (31.0), or the installation of wooden fittings and the like (43.32, 43.33, 43.39).
3	16.1	Sawmilling and planing of wood		161
4	16.10	Sawmilling and planing of wood		1610	This class includes: - sawing, planing and machining of wood - slicing, peeling or chipping logs - manufacture of wooden railway sleepers - manufacture of unassembled wooden flooring - manufacture of wood wool, wood flour, chips, particles	This class also includes: - drying of wood - impregnation or chemical treatment of wood with preservatives or other materials	This class excludes: - logging and production of wood in the rough, see 02.20 - manufacture of veneer sheets thin enough for use in plywood, boards and panels, see 16.21 - manufacture of shingles and shakes, beadings and mouldings, see 16.23 - manufacture of fire logs or pressed wood, see 16.29
3	16.2	Manufacture of products of wood, cork, straw and plaiting materials		162	This group includes the manufacture of products of wood, cork, straw or plaiting materials, including basic shapes as well as assembled products.
4	16.21	Manufacture of veneer sheets and wood-based panels		1621	This class includes: - manufacture of veneer sheets thin enough to be used for veneering, making plywood or other purposes: • smoothed, dyed, coated, impregnated, reinforced (with paper or fabric backing) • made in the form of motifs - manufacture of plywood, veneer panels and similar laminated wood boards and sheets - manufacture of oriented strand board (OSB) and other particle board - manufacture of medium density fibreboard (MDF) and other fibreboard - manufacture of densified wood - manufacture of glue laminated wood, laminated veneer wood
4	16.22	Manufacture of assembled parquet floors		1622	This class includes: - manufacture of wooden parquet floor blocks, strips etc., assembled into panels		This class excludes: - manufacture of unassembled wooden floors, see 16.10
4	16.23	Manufacture of other builders' carpentry and joinery		1622	This class includes: - manufacture of wooden goods intended to be used primarily in the construction industry: • beams, rafters, roof struts • glue-laminated and metal connected, prefabricated wooden roof trusses • doors, windows, shutters and their frames, whether or not containing metal fittings, such as hinges, locks etc. • stairs, railings • wooden beadings and mouldings, shingles and shakes - manufacture of prefabricated buildings, or elements thereof, predominantly of wood, e.g. saunas - manufacture of mobile homes - manufacture of wood partitions (except free standing)		This class excludes: - manufacture of kitchen cabinets, bookcases, wardrobes etc., see 31.01, 31.02, 31.09 - manufacture of wood partitions, free standing, see 31.01, 31.02, 31.09
4	16.24	Manufacture of wooden containers		1623	This class includes: - manufacture of packing cases, boxes, crates, drums and similar packings of wood - manufacture of pallets, box pallets and other load boards of wood - manufacture of barrels, vats, tubs and other coopers' products of wood - manufacture of wooden cable-drums		This class excludes: - manufacture of luggage, see 15.12 - manufacture of cases of plaiting material, see 16.29
4	16.29	Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials		1629	This class includes: - manufacture of various wood products: • wooden handles and bodies for tools, brooms, brushes • wooden boot or shoe lasts and trees, clothes hangers • household utensils and kitchenware of wood • wooden statuettes and ornaments, wood marquetry, inlaid wood • wooden cases for jewellery, cutlery and similar articles • wooden spools, cops, bobbins, sewing thread reels and similar articles of turned wood • other articles of wood - natural cork processing, manufacture of agglomerated cork - manufacture of articles of natural or agglomerated cork, including floor coverings - manufacture of plaits and products of plaiting materials: mats, matting, screens, cases etc. - manufacture of basket-ware and wickerwork - manufacture of fire logs and pellets for energy, made of pressed wood or substitute materials like coffee or soybean grounds - manufacture of wooden mirror and picture frames - manufacture of frames for artists' canvases - manufacture of wooden shoe parts (e.g. heels and lasts) - manufacture of handles for umbrellas, canes and similar - manufacture of blocks for the manufacture of smoking pipes		This class excludes: - manufacture of mats or matting of textile materials, see 13.92 - manufacture of luggage, see 15.12 - manufacture of wooden footwear, see 15.20 - manufacture of matches, see 20.51 - manufacture of clock cases, see 26.52 - manufacture of wooden spools and bobbins that are part of textile machinery, see 28.94 - manufacture of furniture, see 31.0 - manufacture of wooden toys, see 32.40 - manufacture of brushes and brooms, see 32.91 - manufacture of coffins, see 32.99 - manufacture of cork life preservers, see 32.99
2	17	Manufacture of paper and paper products		17	This division includes the manufacture of pulp, paper and converted paper products. The manufacture of these products is grouped together because they constitute a series of vertically connected processes. More than one activity is often carried out in a single unit. There are essentially three activities: The manufacture of pulp involves separating the cellulose fibres from other matter in wood, or dissolving and de-inking of used paper, and mixing in small amounts of reagents to reinforce the binding of the fibres. The manufacture of paper involves releasing pulp onto a moving wire mesh so as to form a continuous sheet. Converted paper products are made from paper and other materials by various techniques. The paper articles may be printed (e.g. wallpaper, gift wrap etc.), as long as the printing of information is not the main purpose. The production of pulp, paper and paperboard in bulk is included in group 17.1, while the remaining classes include the production of further-processed paper and paper products.
3	17.1	Manufacture of pulp, paper and paperboard		170
4	17.11	Manufacture of pulp		1701	This class includes: - manufacture of bleached, semi-bleached or unbleached paper pulp by mechanical, chemical (dissolving or non-dissolving) or semi-chemical processes - manufacture of cotton-linters pulp - removal of ink and manufacture of pulp from waste paper
4	17.12	Manufacture of paper and paperboard		1701	This class includes: - manufacture of paper and paperboard intended for further industrial processing	This class also includes: - further processing of paper and paperboard: • coating, covering and impregnation of paper and paperboard • manufacture of crêped or crinkled paper • manufacture of laminates and foils, if laminated with paper or paperboard - manufacture of handmade paper - manufacture of newsprint and other printing or writing paper - manufacture of cellulose wadding and webs of cellulose fibres - manufacture of carbon paper or stencil paper in rolls or large sheets	This class excludes: - manufacture of corrugated paper and paperboard, see 17.21 - manufacture of further-processed articles of paper, paperboard or pulp, see 17.22, 17.23, 17.24, 17.29 - manufacture of coated or impregnated paper, where the coating or impregnant is the main ingredient, see class in which the manufacture of the coating or impregnant is classified - manufacture of abrasive paper, see 23.91
3	17.2	Manufacture of articles of paper and paperboard		170
4	17.21	Manufacture of corrugated paper and paperboard and of containers of paper and paperboard		1702	This class includes: - manufacture of corrugated paper and paperboard - manufacture of containers of corrugated paper or paperboard - manufacture of folding paperboard containers - manufacture of containers of solid board - manufacture of other containers of paper and paperboard - manufacture of sacks and bags of paper - manufacture of office box files and similar articles		This class excludes: - manufacture of envelopes, see 17.23 - manufacture of moulded or pressed articles of paper pulp (e.g. boxes for packing eggs, moulded pulp paper plates), see 17.29
4	17.22	Manufacture of household and sanitary goods and of toilet requisites		1709	This class includes: - manufacture of household and personal hygiene paper and cellulose wadding products: • cleansing tissues • handkerchiefs, towels, serviettes • toilet paper • sanitary towels and tampons, napkins and napkin liners for babies • cups, dishes and trays - manufacture of textile wadding and articles of wadding: sanitary towels, tampons etc.		This class excludes: - manufacture of cellulose wadding, see 17.12
4	17.23	Manufacture of paper stationery		1709	This class includes: - manufacture of printing and writing paper ready for use - manufacture of computer printout paper ready for use - manufacture of self-copy paper ready for use - manufacture of duplicator stencils and carbon paper ready for use - manufacture of gummed or adhesive paper ready for use - manufacture of envelopes and letter-cards - manufacture of educational and commercial stationery (notebooks, binders, registers, accounting books, business forms etc.), when the printed information is not the main characteristic - manufacture of boxes, pouches, wallets and writing compendiums containing an assortment of paper stationery		This class excludes: - printing on paper products, see 18.1
4	17.24	Manufacture of wallpaper		1709	This class includes: - manufacture of wallpaper and similar wall coverings, including vinyl-coated and textile wallpaper		This class excludes: - manufacture of paper or paperboard in bulk, see 17.12 - manufacture of plastic wall paper, see 22.29
4	17.29	Manufacture of other articles of paper and paperboard		1709	This class includes: - manufacture of labels - manufacture of filter paper and paperboard - manufacture of paper and paperboard bobbins, spools, cops etc. - manufacture of egg trays and other moulded pulp packaging products etc. - manufacture of paper novelties - manufacture of paper or paperboard cards for use on Jacquard machines		This class excludes: - manufacture of playing cards, see 32.40 - manufacture of games and toys of paper or paperboard, see 32.40
2	18	Printing and reproduction of recorded media		18	This division includes printing of products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and associated support activities, such as bookbinding, plate-making services, and data imaging. The support activities included here are an integral part of the printing industry, and a product (a printing plate, a bound book, or a computer disk or file) that is an integral part of the printing industry is almost always provided by these operations. Processes used in printing include a variety of methods for transferring an image from a plate, screen or computer file to a medium, such as paper, plastics, metal, textile articles, or wood. The most prominent of these methods entails the transfer of the image from a plate or screen to the medium through lithographic, gravure, screen or flexographic printing. Often a computer file is used to directly ''drive'' the printing mechanism to create the image or electrostatic and other types of equipment (digital or non-impact printing). Though printing and publishing can be carried out by the same unit (a newspaper, for example), it is less and less the case that these distinct activities are carried out in the same physical location.	This division also includes the reproduction of recorded media, such as compact discs, video recordings, software on discs or tapes, records etc.	This division excludes publishing activities (see section J).
3	18.1	Printing and service activities related to printing		181	This group includes printing of products, such as newspapers, books, periodicals, business forms, greeting cards, and other materials, and associated support activities, such as bookbinding, plate-making services, and data imaging. Printing can be done using various techniques and on different materials.
4	18.11	Printing of newspapers		1811		This class also includes: - printing of other periodicals, appearing at least four times a week	This class excludes: - publishing of printed matter, see 58.1 - photocopying of documents, see 82.19
4	18.12	Other printing		1811	This class includes: - printing of magazines and other periodicals, appearing less than four times a week - printing of books and brochures, music and music manuscripts, maps, atlases, posters, advertising catalogues, prospectuses and other printed advertising, postage stamps, taxation stamps, documents of title, cheques and other security papers, smart cards, albums, diaries, calendars and other commercial printed matter, personal stationery and other printed matter by letterpress, offset, photogravure, flexographic, screen printing and other printing presses, duplication machines, computer printers, embossers etc., including quick printing - printing directly onto textiles, plastic, glass, metal, wood and ceramics (except silk-screen printing on textiles and wearing apparel) The material printed is typically copyrighted.	This class also includes: - printing on labels or tags (lithographic, gravure printing, flexographic printing, other)	This class excludes: - silk-screen printing on textiles and wearing apparel, see 13.30 - manufacture of stationery (notebooks, binders, registers, accounting books, business forms etc.), when the printed information is not the main characteristic, see 17.23 - publishing of printed matter, see 58.1
4	18.13	Pre-press and pre-media services		1812	This class includes: - composing, typesetting, phototypesetting, pre-press data input including scanning and optical character recognition, electronic make-up - preparation of data files for multi-media (printing on paper, CD-ROM, Internet) applications - plate-making services including image setting and plate setting (for the printing processes letterpress and offset) - cylinder preparation: engraving or etching of cylinders for gravure printing - plate processing: "computer to plate" CTP (also photopolymer plates) - preparation of plates and dies for relief stamping or printing - preparation of: • artistic works of technical character, such as preparation of lithographic stones and wood blocks • presentation media, e.g. overhead foils and other forms of presentation • sketches, layouts, dummies, etc. • production of proofs		This class excludes: - specialised design activities, see 74.10
4	18.14	Binding and related services		1812	This class includes: - trade binding, sample mounting and post press services in support of printing activities, e.g. trade binding and finishing of books, brochures, magazines, catalogues, etc., by folding, cutting and trimming, assembling, stitching, thread sewing, adhesive binding, cutting and cover laying, gluing, collating, basting, gold stamping; spiral binding and plastic wire binding - binding and finishing of printed paper or printed cardboard, by folding, stamping, drilling, punching, perforating, embossing, sticking, gluing, laminating - finishing services for CD-ROMs - mailing finishing services such as customisation, envelope preparation - other finishing activities such as die, sinking or stamping, Braille copying
3	18.2	Reproduction of recorded media		182
4	18.20	Reproduction of recorded media		1820	This class includes: - reproduction from master copies of gramophone records, compact discs and tapes with music or other sound recordings - reproduction from master copies of records, compact discs and tapes with motion pictures and other video recordings - reproduction from master copies of software and data on discs and tapes		This class excludes: - reproduction of printed matter, see 18.11, 18.12 - publishing of software, see 58.2 - production and distribution of motion pictures, video tapes and movies on DVD or similar media, see 59.11, 59.12, 59.13 - reproduction of motion picture film for theatrical distribution, see 59.12 - production of master copies for records or audio material, see 59.20
2	19	Manufacture of coke and refined petroleum products		19	This division includes the transformation of crude petroleum and coal into usable products. The dominant process is petroleum refining, which involves the separation of crude petroleum into component products through such techniques as cracking and distillation. This division includes the manufacture of gases such as ethane, propane and butane as products of petroleum refineries.	This division also includes the manufacture for own account of characteristic products (e.g. coke, butane, propane, petrol, kerosene, fuel oil etc.) as well as processing services (e.g. custom refining).	Not included is the manufacture of such gases in other units (20.14), manufacture of industrial gases (20.11), extraction of natural gas (methane, ethane, butane or propane) (06.20), and manufacture of fuel gas, other than petroleum gases (e.g. coal gas, water gas, producer gas, gasworks gas) (35.21). The manufacture of petrochemicals from refined petroleum is classified in division 20.
3	19.1	Manufacture of coke oven products		191
4	19.10	Manufacture of coke oven products		1910	This class includes: - operation of coke ovens - production of coke and semi-coke - production of pitch and pitch coke - production of coke oven gas - production of crude coal and lignite tars - agglomeration of coke		This class excludes: - manufacture of coal fuel briquettes, see 19.20
3	19.2	Manufacture of refined petroleum products		192
4	19.20	Manufacture of refined petroleum products		1920	This class includes the manufacture of liquid or gaseous fuels or other products from crude petroleum, bituminous minerals or their fractionation products. Petroleum refining involves one or more of the following activities: fractionation; straight distillation of crude oil; and cracking. This class includes: - production of motor fuel: gasoline, kerosene etc. - production of fuel: light, medium and heavy fuel oil, refinery gases such as ethane, propane, butane etc. - manufacture of oil-based lubricating oils or greases, including from waste oil - manufacture of products for the petrochemical industry and for the manufacture of road coverings - manufacture of various products: white spirit, vaseline, paraffin wax, petroleum jelly etc. - manufacture of petroleum briquettes - blending of biofuels, i.e. blending of alcohols with petroleum (e.g. gasohol)	This class also includes: - manufacture of peat briquettes - manufacture of hard-coal and lignite fuel briquettes
2	20	Manufacture of chemicals and chemical products		20	This division includes the transformation of organic and inorganic raw materials by a chemical process and the formation of products. It distinguishes the production of basic chemicals that constitute the first industry group from the production of intermediate and end products produced by further processing of basic chemicals that make up the remaining industry classes.
3	20.1	Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms		201	This group includes the manufacture of basic chemical products, fertilisers and associated nitrogen compounds, as well as plastics and synthetic rubber in primary forms.
4	20.11	Manufacture of industrial gases		2011	This class includes: - manufacture of liquefied or compressed inorganic industrial or medical gases: • elemental gases • liquid or compressed air • refrigerant gases • mixed industrial gases • inert gases such as carbon dioxide • isolating gases		This class excludes: - extraction of methane, ethane, butane or propane, see 06.20 - manufacture of fuel gases such as ethane, butane or propane in a petroleum refinery, see 19.20 - manufacture of gaseous fuels from coal, waste etc., see 35.21
4	20.12	Manufacture of dyes and pigments		2011	This class includes: - manufacture of dyes and pigments from any source in basic form or as concentrate	This class also includes: - manufacture of products of a kind used as fluorescent brightening agents or as luminophores	This class excludes: - manufacture of prepared dyes and pigments, see 20.30
4	20.13	Manufacture of other inorganic basic chemicals		2011	This class includes the manufacture of chemicals using basic processes. The output of these processes are usually separate chemical elements or separate chemically defined compounds. This class includes: - manufacture of chemical elements (except industrial gases and basic metals) - manufacture of inorganic acids except nitric acid - manufacture of alkalis, lyes and other inorganic bases except ammonia - manufacture of other inorganic compounds - roasting of iron pyrites - manufacture of distilled water	This class also includes: - enrichment of uranium and thorium ores	This class excludes: - manufacture of industrial gases, see 20.11 - manufacture of nitrogenous fertilisers and nitrogen compounds, see 20.15 - manufacture of ammonia, see 20.15 - manufacture of ammonium chloride, see 20.15 - manufacture of nitrites and nitrates of potassium, see 20.15 - manufacture of ammonium carbonates, see 20.15 - manufacture of aromatic distilled water, see 20.53 - manufacture of basic metals, see division 24
4	20.14	Manufacture of other organic basic chemicals		2011	This class includes the manufacture of chemicals using basic processes, such as thermal cracking and distillation. The output of these processes are usually separate chemical elements or separate chemically defined compounds. This class includes: - manufacture of basic organic chemicals: • acyclic hydrocarbons, saturated and unsaturated • cyclic hydrocarbons, saturated and unsaturated • acyclic and cyclic alcohols • mono- and polycarboxylic acids, including acetic acid • other oxygen-function compounds, including aldehydes, ketones, quinones and dual or poly oxygen-function compounds • synthetic glycerol • nitrogen-function organic compounds, including amines • fermentation of sugarcane, corn or similar to produce alcohol and esters • other organic compounds, including wood distillation products (e.g. charcoal) etc. - manufacture of synthetic aromatic products - distillation of coal tar		This class excludes: - manufacture of plastics in primary forms, see 20.16 - manufacture of synthetic rubber in primary forms, see 20.17 - manufacture of crude glycerol, see 20.41 - manufacture of natural essential oils, see 20.53 - manufacture of salicylic and O-acetylsalicylic acids, see 21.10
4	20.15	Manufacture of fertilisers and nitrogen compounds		2012	This class includes: - manufacture of fertilisers: • straight or complex nitrogenous, phosphatic or potassic fertilisers • urea, crude natural phosphates and crude natural potassium salts - manufacture of associated nitrogen products: • nitric and sulphonitric acids, ammonia, ammonium chloride, ammonium carbonate, nitrites and nitrates of potassium	This class also includes: - manufacture of potting soil with peat as main constituent - manufacture of potting soil mixtures of natural soil, sand, clays and minerals	This class excludes: - mining of guano, see 08.91 - manufacture of agrochemical products, such as pesticides, see 20.20
4	20.16	Manufacture of plastics in primary forms		2013	This class includes the manufacture of resins, plastics materials and non-vulcanisable thermoplastic elastomers, the mixing and blending of resins on a custom basis, as well as the manufacture of non-customised synthetic resins. This class includes: - manufacture of plastics in primary forms: • polymers, including those of ethylene, propylene, styrene, vinyl chloride, vinyl acetate and acrylics • polyamides • phenolic and epoxide resins and polyurethanes • alkyd and polyester resins and polyethers • silicones • ion-exchangers based on polymers	This class also includes: - manufacture of cellulose and its chemical derivatives	This class excludes: - manufacture of artificial and synthetic fibres, filaments and yarn, see 20.60 - shredding of plastic products, see 38.32
4	20.17	Manufacture of synthetic rubber in primary forms		2013	This class includes: - manufacture of synthetic rubber in primary forms: • synthetic rubber • factice - manufacture of mixtures of synthetic rubber and natural rubber or rubber-like gums (e.g. balata)
3	20.2	Manufacture of pesticides and other agrochemical products		202
4	20.20	Manufacture of pesticides and other agrochemical products		2021	This class includes: - manufacture of insecticides, rodenticides, fungicides, herbicides, acaricides, molluscicides, biocides - manufacture of anti-sprouting products, plant growth regulators - manufacture of disinfectants (for agricultural and other use) - manufacture of other agrochemical products n.e.c.		This class excludes: - manufacture of fertilisers and nitrogen compounds, see 20.15
3	20.3	Manufacture of paints, varnishes and similar coatings, printing ink and mastics		202
4	20.30	Manufacture of paints, varnishes and similar coatings, printing ink and mastics		2022	This class includes: - manufacture of paints and varnishes, enamels or lacquers - manufacture of prepared pigments and dyes, opacifiers and colours - manufacture of vitrifiable enamels and glazes and engobes and similar preparations - manufacture of mastics - manufacture of caulking compounds and similar non-refractory filling or surfacing preparations - manufacture of organic composite solvents and thinners - manufacture of prepared paint or varnish removers - manufacture of printing ink		This class excludes: - manufacture of dyestuffs and pigments, see 20.12 - manufacture of writing and drawing ink, see 20.59
3	20.4	Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations		202
4	20.41	Manufacture of soap and detergents, cleaning and polishing preparations		2023	This class includes: - manufacture of organic surface-active agents - manufacture of paper, wadding, felt etc. coated or covered with soap or detergent - manufacture of glycerol - manufacture of soap, except cosmetic soap - manufacture of surface-active preparations: • washing powders in solid or liquid form and detergents • dish-washing preparations • textile softeners - manufacture of cleaning and polishing products: • preparations for perfuming or deodorising rooms • artificial waxes and prepared waxes • polishes and creams for leather • polishes and creams for wood • polishes for coachwork, glass and metal • scouring pastes and powders, including paper, wadding etc. coated or covered with these		This class excludes: - manufacture of separate, chemically defined compounds, see 20.13, 20.14 - manufacture of glycerol, synthesised from petroleum products, see 20.14 - manufacture of cosmetic soap, see 20.42
4	20.42	Manufacture of perfumes and toilet preparations		2023	This class includes: - manufacture of perfumes and toilet preparations: • perfumes and toilet water • beauty and make-up preparations • sunburn prevention and suntan preparations • manicure and pedicure preparations • shampoos, hair lacquers, waving and straightening preparations • dentifrices and preparations for oral hygiene, including denture fixative preparations • shaving preparations, including pre-shave and aftershave preparations • deodorants and bath salts • depilatories - manufacture of cosmetic soap		This class excludes: - extraction and refining of natural essential oils, see 20.53
3	20.5	Manufacture of other chemical products		202	This group includes the manufacture of explosives and pyrotechnic products, glues, essential oils and chemical products n.e.c., e.g. photographic chemical material (including film and sensitised paper), composite diagnostic preparations etc.
4	20.51	Manufacture of explosives		2029	This class includes: - manufacture of propellant powders - manufacture of explosives and pyrotechnic products, including percussion caps, detonators, signalling flares etc.	This class also includes: - manufacture of matches
4	20.52	Manufacture of glues		2029	This class includes: - manufacture of glues and prepared adhesives, including rubber-based glues and adhesives		This class excludes: - manufacture of gelatines and its derivates, see 20.59
4	20.53	Manufacture of essential oils	Waters (Aromatic, distilled…) Problem statement: Where are "aromatic distilled waters" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Following the exclusion in 20.53 "aromatic distilled waters" are classified to NACE Rev. 2 class 20.53. Decision date: 15.11.2006	2029	This class includes: - manufacture of extracts of natural aromatic products - manufacture of resinoids - manufacture of mixtures of odoriferous products for the manufacture of perfumes or food		This class excludes: - manufacture of synthetic aromatic products, see 20.14 - manufacture of perfumes and toilet preparations, see 20.42
4	20.59	Manufacture of other chemical products n.e.c.	Oils and fats (Treatment of by chemical processes of…) Problem statement: Where is "treatment of oils and fats by chemical processes" classified? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Following the exclusion in NACE Rev. 2 class 10.41 "treatment of oils and fats by chemical processes" is classified to NACE Rev. 2 class 20.59. Decision date: 15.11.2006	2029	This class includes: - manufacture of photographic plates, films, sensitised paper and other sensitised unexposed materials - manufacture of chemical preparations for photographic uses - manufacture of gelatine and its derivatives - manufacture of various chemical products: • peptones, peptone derivatives, other protein substances and their derivatives n.e.c. • chemically modified oils and fats • materials used in the finishing of textiles and leather • powders and pastes used in soldering, brazing or welding • substances used to pickle metal • prepared additives for cements • activated carbon, lubricating oil additives, prepared rubber accelerators, catalysts and other chemical products for industrial use • anti-knock preparations, antifreeze preparations • liquids for hydraulic transmission • composite diagnostic or laboratory reagents	This class also includes: - manufacture of writing and drawing ink	This class excludes: - manufacture of chemically defined products in bulk, see 20.13, 20.14 - manufacture of distilled water, 20.13 - manufacture of other organic basic chemicals, see 20.14 - manufacture of printing ink, see 20.30 - manufacture of asphalt-based adhesives, see 23.99
3	20.6	Manufacture of man-made fibres		203
4	20.60	Manufacture of man-made fibres		2030	This class includes: - manufacture of synthetic or artificial filament tow - manufacture of synthetic or artificial staple fibres, not carded, combed or otherwise processed for spinning - manufacture of synthetic or artificial filament yarn, including high-tenacity yarn - manufacture of synthetic or artificial monofilament or strip		This class excludes: - spinning of synthetic or artificial fibres, see 13.10 - manufacture of yarns made of man-made staple, see 13.10
2	21	Manufacture of basic pharmaceutical products and pharmaceutical preparations		21	This division includes the manufacture of basic pharmaceutical products and pharmaceutical preparations.	This also includes the manufacture of medicinal chemical and botanical products.
3	21.1	Manufacture of basic pharmaceutical products		210
4	21.10	Manufacture of basic pharmaceutical products		2100	This class includes: - manufacture of medicinal active substances to be used for their pharmacological properties in the manufacture of medicaments: antibiotics, basic vitamins, salicylic and O-acetylsalicylic acids etc. - processing of blood	This class also includes: - manufacture of chemically pure sugars - processing of glands and manufacture of extracts of glands etc.
3	21.2	Manufacture of pharmaceutical preparations		210
4	21.20	Manufacture of pharmaceutical preparations		2100	This class includes: - manufacture of medicaments: • antisera and other blood fractions • vaccines • diverse medicaments, including homeopathic preparations - manufacture of chemical contraceptive products for external use and hormonal contraceptive medicaments - manufacture of medical diagnostic preparations, including pregnancy tests - manufacture of radioactive in-vivo diagnostic substances - manufacture of biotech pharmaceuticals	This class also includes: - manufacture of medical impregnated wadding, gauze, bandages, dressings etc. - preparation of botanical products (grinding, grading, milling) for pharmaceutical use	This class excludes: - manufacture of herb infusions (mint, vervain, chamomile etc.), see 10.83 - manufacture of dental fillings and dental cement, see 32.50 - manufacture of bone reconstruction cements, see 32.50 - manufacture of surgical drapes, see 32.50 - wholesale of pharmaceuticals, see 46.46 - retail sale of pharmaceuticals, see 47.73 - research and development for pharmaceuticals and biotech pharmaceuticals, see 72.1 - packaging of pharmaceuticals, see 82.92
2	22	Manufacture of rubber and plastic products		22	This division includes the manufacture of rubber and plastics products. This division is characterised by the raw materials used in the manufacturing process. However, this does not imply that the manufacture of all products made of these materials is classified here.
3	22.1	Manufacture of rubber products		221	This group includes the manufacture of rubber products.
4	22.11	Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres		2211	This class includes: - manufacture of rubber tyres for vehicles, equipment, mobile machinery, aircraft, toy, furniture and other uses: • pneumatic tyres • solid or cushion tyres - manufacture of inner tubes for tyres - manufacture of interchangeable tyre treads, tyre flaps, "camelback" strips for retreading tyres etc. - tyre rebuilding and retreading		This class excludes: - manufacture of tube repair materials, see 22.19 - tyre and tube repair, fitting or replacement, see 45.20
4	22.19	Manufacture of other rubber products		2219	This class includes: - manufacture of other products of natural or synthetic rubber, unvulcanised, vulcanised or hardened: • rubber plates, sheets, strip, rods, profile shapes • tubes, pipes and hoses • rubber conveyor or transmission belts or belting • rubber hygienic articles: sheath contraceptives, teats, hot water bottles etc. • rubber articles of apparel (if only sealed together, not sewn) • rubber sole and other rubber parts of footwear • rubber thread and rope • rubberised yarn and fabrics • rubber rings, fittings and seals • rubber roller coverings • inflatable rubber mattresses • inflatable balloons - manufacture of rubber brushes - manufacture of hard rubber pipe stems - manufacture of hard rubber combs, hair pins, hair rollers, and similar	This class also includes: - manufacture of rubber repair materials - manufacture of textile fabric impregnated, coated, covered or laminated with rubber, where rubber is the chief constituent - manufacture of rubber waterbed mattresses - manufacture of rubber bathing caps and aprons - manufacture of rubber wet suits and diving suits - manufacture of rubber sex articles	This class excludes: - manufacture of tyre cord fabrics, see 13.96 - manufacture of apparel of elastic fabrics, see 14.14, 14.19 - manufacture of rubber footwear, see 15.20 - manufacture of glues and adhesives based on rubber, see 20.52 - manufacture of "camelback" strips, see 22.11 - manufacture of inflatable rafts and boats, see 30.11, 30.12 - manufacture of mattresses of uncovered cellular rubber, see 31.03 - manufacture of rubber sports requisites, except apparel, see 32.30 - manufacture of rubber games and toys (including children's wading pools, inflatable children rubber boats, inflatable rubber animals, balls and the like), see 32.40 - reclaiming of rubber, see 38.32
3	22.2	Manufacture of plastics products		222	This group comprises processing new or spent (i.e., recycled) plastics resins into intermediate or final products, using such processes as compression moulding; extrusion moulding; injection moulding; blow moulding; and casting. For most of these, the production process is such that a wide variety of products can be made.
4	22.21	Manufacture of plastic plates, sheets, tubes and profiles		2220	This class includes: - manufacture of semi-manufactures of plastic products: • plastic plates, sheets, blocks, film, foil, strip etc. (whether self-adhesive or not) - manufacture of finished plastic products: • plastic tubes, pipes and hoses; hose and pipe fittings • cellophane film or sheet		This class excludes: - manufacture of plastics in primary forms, see 20.16 - manufacture of articles of synthetic or natural rubber, see 22.1
4	22.22	Manufacture of plastic packing goods		2220	This class includes: - manufacture of plastic articles for the packing of goods: • plastic bags, sacks, containers, boxes, cases, carboys, bottles etc.		This class excludes: - manufacture of luggage and handbags of plastic, see 15.12
4	22.23	Manufacture of builders’ ware of plastic		2220	This class includes: - manufacture of builders' plastics ware: • plastic doors, windows, frames, shutters, blinds, skirting boards • tanks, reservoirs • plastic floor, wall or ceiling coverings in rolls or in the form of tiles etc. • plastic sanitary ware like plastic baths, shower baths, washbasins, lavatory pans, flushing cisterns etc. - manufacture of resilient floor coverings, such as vinyl, linoleum etc. - manufacture of artificial stone (e.g. cultured marble)
4	22.29	Manufacture of other plastic products		2220	This class includes: - manufacture of plastic tableware, kitchenware and toilet articles - manufacture of diverse plastic products: • plastic headgear, insulating fittings, parts of lighting fittings, office or school supplies, articles of apparel (if only sealed together, not sewn), fittings for furniture, statuettes, transmission and conveyer belts, self-adhesive tapes of plastic, plastic shoe lasts, plastic cigar and cigarette holders, combs, plastics hair curlers, plastics novelties, etc.		This class excludes: - manufacture of plastic luggage, see 15.12 - manufacture of plastic footwear, see 15.20 - manufacture of plastic furniture, see 31.01, 31.02, 31.09 - manufacture of mattresses of uncovered cellular plastic, see 31.03 - manufacture of plastic sports requisites, see 32.30 - manufacture of plastic games and toys, see 32.40 - manufacture of plastic medical and dental appliances, see 32.50 - manufacture of plastic ophthalmic goods, see 32.50 - manufacture of plastics hard hats and other personal safety equipment of plastics, see 32.99
2	23	Manufacture of other non-metallic mineral products		23	This division includes manufacturing activities related to a single substance of mineral origin. This division includes the manufacture of glass and glass products (e.g. flat glass, hollow glass, fibres, technical glassware etc.), ceramic products, tiles and baked clay products, and cement and plaster, from raw materials to finished articles.	The manufacture of shaped and finished stone and other mineral products is also included in this division.
3	23.1	Manufacture of glass and glass products		231	This group includes glass in all its forms, made by any process, and articles of glass.
4	23.11	Manufacture of flat glass		2310	This class includes: - manufacture of flat glass, including wired, coloured or tinted flat glass
4	23.12	Shaping and processing of flat glass		2310	This class includes: - manufacture of toughened or laminated flat glass - manufacture of glass mirrors - manufacture of multiple-walled insulating units of glass
4	23.13	Manufacture of hollow glass		2310	This class includes: - manufacture of bottles and other containers of glass or crystal - manufacture of drinking glasses and other domestic glass or crystal articles		This class excludes: - manufacture of glass toys, see 32.40
4	23.14	Manufacture of glass fibres		2310	This class includes: - manufacture of glass fibres, including glass wool and non-woven products thereof		This class excludes: - manufacture of woven fabrics of glass yarn, see 13.20 - manufacture of fibre optic cable for data transmission or live transmission of images, see 27.31
4	23.19	Manufacture and processing of other glass, including technical glassware		2310	This class includes: - manufacture of laboratory, hygienic or pharmaceutical glassware - manufacture of clock or watch glasses, optical glass and optical elements not optically worked - manufacture of glassware used in imitation jewellery - manufacture of glass insulators and glass insulating fittings - manufacture of glass envelopes for lamps - manufacture of glass figurines - manufacture of glass paving blocks - manufacture of glass in rods or tubes		This class excludes: - manufacture of optical elements optically worked, see 26.70 - manufacture of syringes and other medical laboratory equipment, see 32.50
3	23.2	Manufacture of refractory products		239
4	23.20	Manufacture of refractory products		2391	This class includes the manufacture of intermediate products from mined or quarried non-metallic minerals, such as sand, gravel, stone or clay. This class includes: - manufacture of refractory mortars, concretes etc. - manufacture of refractory ceramic goods: • heat-insulating ceramic goods of siliceous fossil meals • refractory bricks, blocks and tiles etc. • retorts, crucibles, muffles, nozzles, tubes, pipes etc.	This class also includes: - manufacture of refractory articles containing magnesite, dolomite or chromite
3	23.3	Manufacture of clay building materials		239
4	23.31	Manufacture of ceramic tiles and flags		2392	This class includes: - manufacture of non-refractory ceramic hearth or wall tiles, mosaic cubes etc. - manufacture of non-refractory ceramic flags and paving		This class excludes: - manufacture of artificial stone (e.g. cultured marble), see 22.23 - manufacture of refractory ceramic products, see 23.20 - manufacture of ceramic bricks and roofing tiles, see 23.32
4	23.32	Manufacture of bricks, tiles and construction products, in baked clay		2392	This class includes: - manufacture of structural non-refractory clay building materials: • manufacture of ceramic bricks, roofing tiles, chimney pots, pipes, conduits etc. - manufacture of flooring blocks in baked clay		This class excludes: - manufacture of refractory ceramic products, see 23.20 - manufacture of non-structural non-refractory ceramic products, see 23.4
3	23.4	Manufacture of other porcelain and ceramic products		239	This group includes the manufacture of final products from mined or quarried non-metallic minerals, such as sand, gravel, stone or clay.
4	23.41	Manufacture of ceramic household and ornamental articles		2393	This class includes: - manufacture of ceramic tableware and other domestic or toilet articles - manufacture of statuettes and other ornamental ceramic articles		This class excludes: - manufacture of imitation jewellery, see 32.13 - manufacture of ceramic toys, see 32.40
4	23.42	Manufacture of ceramic sanitary fixtures		2393	This class includes: - manufacture of ceramic sanitary fixtures, e.g. sinks, baths, bidets, water closet pans etc. - manufacture of other ceramic fixtures		This class excludes: - manufacture of refractory ceramic goods, see 23.20 - manufacture of ceramic building materials, see 23.3
4	23.43	Manufacture of ceramic insulators and insulating fittings		2393	This class includes: - manufacture of electrical insulators and insulating fittings of ceramics		This class excludes: - manufacture of refractory ceramic goods, see 23.20
4	23.44	Manufacture of other technical ceramic products		2393	This class includes: - manufacture of ceramic and ferrite magnets - manufacture of ceramic laboratory, chemical and industrial products		This class excludes: - manufacture of artificial stone (e.g. cultured marble), see 22.23 - manufacture of refractory ceramic goods, see 23.20 - manufacture of ceramic building materials, see 23.3
4	23.49	Manufacture of other ceramic products		2393	This class includes: - manufacture of ceramic pots, jars and similar articles of a kind used for conveyance or packing of goods - manufacture of ceramic products n.e.c.		This class excludes: - manufacture of ceramic sanitary fixtures, see 23.42 - manufacture of artificial teeth, see 32.50
3	23.5	Manufacture of cement, lime and plaster		239
4	23.51	Manufacture of cement		2394	This class includes: - manufacture of clinkers and hydraulic cements, including Portland, aluminous cement, slag cement and superphosphate cements		This class excludes: - manufacture of refractory mortars, concrete etc., see 23.20 - manufacture of ready-mixed and dry-mix concrete and mortars, see 23.63, 23.64 - manufacture of articles of cement, see 23.69 - manufacture of cements used in dentistry, see 32.50
4	23.52	Manufacture of lime and plaster		2394	This class includes: - manufacture of quicklime, slaked lime and hydraulic lime - manufacture of plasters of calcined gypsum or calcined sulphate	This class also includes: - manufacture of calcined dolomite	This class excludes: - manufacture of articles of plaster, see 23.62, 23.69
3	23.6	Manufacture of articles of concrete, cement and plaster		239
4	23.61	Manufacture of concrete products for construction purposes		2395	This class includes: - manufacture of precast concrete, cement or artificial stone articles for use in construction: • tiles, flagstones, bricks, boards, sheets, panels, pipes, posts etc. - manufacture of prefabricated structural components for building or civil engineering of cement, concrete or artificial stone
4	23.62	Manufacture of plaster products for construction purposes		2395	This class includes: - manufacture of plaster articles for use in construction: • boards, sheets, panels etc.
4	23.63	Manufacture of ready-mixed concrete		2395	This class includes: - manufacture of ready-mix and dry-mix concrete and mortars		This class excludes: - manufacture of refractory cements, see 23.20
4	23.64	Manufacture of mortars		2395	This class includes: - manufacture of powdered mortars		This class excludes: - manufacture of refractory mortars, see 23.20 - manufacture of dry-mixed concrete and mortars, see 23.63
4	23.65	Manufacture of fibre cement		2395	This class includes: - manufacture of building materials of vegetable substances (wood wool, straw, reeds, rushes) agglomerated with cement, plaster or other mineral binder - manufacture of articles of asbestos-cement or cellulose fibre-cement or the like: • corrugated sheets, other sheets, panels, tiles, tubes, pipes, reservoirs, troughs, basins, sinks, jars, furniture, window frames etc.
4	23.69	Manufacture of other articles of concrete, plaster and cement		2395	This class includes: - manufacture of other articles of concrete, plaster, cement or artificial stone: • statuary, furniture, bas- and haut-reliefs, vases, flowerpots etc.
3	23.7	Cutting, shaping and finishing of stone		239
4	23.70	Cutting, shaping and finishing of stone		2396	This class includes: - cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing etc. - manufacture of stone furniture		This class excludes: - activities carried out by operators of quarries, e.g. production of rough cut stone, see 08.11 - production of millstones, abrasive stones and similar products, see 23.9
3	23.9	Manufacture of abrasive products and non-metallic mineral products n.e.c.		239	This group includes the manufacture of other non-metallic mineral products.
4	23.91	Production of abrasive products		2399	This class includes: - manufacture of millstones, sharpening or polishing stones and natural or artificial abrasive products on a support, including abrasive products on a soft base (e.g. sandpaper)
4	23.99	Manufacture of other non-metallic mineral products n.e.c.	Clay (Drying and grinding of…) Problem statement: Where is this drying and grinding of wet natural clay in order to get clay powder, fit for the production of ceramics classified? Input material for the process is clay as extracted. It is too wet and too coarse-grained and does insofar not meet the needs for the production of ceramics. In a first step the raw clay will be dried in a dryer from 18% moisture content to about 8% moisture content. The temperature starts with 800°C and ends with 200°C. The high temperature produces steam which causes also a first kind of grinding (the steam breaks the material). In a second step (a combined grinding and drying process) the material will be further dried to 1% moisture content and crushed to a particle size which is necessary for a use in the ceramic industry. The output material is clay powder which is directly usable for the production of ceramics. Solution: Considering the aspect of manufacturing of more elaborated products (as opposed to the basic operations that are classified to NACE Rev. 2 division 08 (Other mining and quarrying)) the drying and grinding of clay is classified to NACE Rev. 2 class 23.99 (Manufacture of other non-metallic mineral products n.e.c.). Decision date: 28.04.2009	2399	This class includes: - manufacture of friction material and unmounted articles thereof with a base of mineral substances or of cellulose - manufacture of mineral insulating materials: • slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays and similar heat-insulating, sound-insulating or sound-absorbing materials - manufacture of articles of diverse mineral substances: • worked mica and articles of mica, of peat, of graphite (other than electrical articles) etc. - manufacture of articles of asphalt or similar material, e.g. asphalt-based adhesives, coal tar pitch etc. - manufacture of carbon and graphite fibres and products (except electrodes and electrical applications) - manufacture of artificial corundum		This class excludes: - manufacture of glass wool and non-woven glass wool products, see 23.14 - manufacture of graphite electrodes, see 27.90 - manufacture of carbon or graphite gaskets, see 28.29
2	24	Manufacture of basic metals		24	This division includes the activities of smelting and/or refining ferrous and non-ferrous metals from ore, pig or scrap, using electrometallurgic and other process metallurgic techniques.	This division also includes the manufacture of metal alloys and super-alloys by introducing other chemical elements to pure metals. The output of smelting and refining, usually in ingot form, is used in rolling, drawing and extruding operations to make products such as plate, sheet, strip, bars, rods, wire or tubes, pipes and hollow profiles, and in molten form to make castings and other basic metal products.
3	24.1	Manufacture of basic iron and steel and of ferro-alloys		241	This group includes activities such as direct reduction of iron ore, production of pig iron in molten or solid form, conversion of pig iron into steel, manufacture of ferroalloys and manufacture of steel products.
4	24.10	Manufacture of basic iron and steel and of ferro-alloys		2410	This class includes: - operation of blast furnaces, steel converters, rolling and finishing mills - production of pig iron and spiegeleisen in pigs, blocks or other primary forms - production of ferro-alloys - production of ferrous products by direct reduction of iron and other spongy ferrous products - production of iron of exceptional purity by electrolysis or other chemical processes - remelting of scrap ingots of iron or steel - production of granular iron and iron powder - production of steel in ingots or other primary forms - production of semi-finished products of steel - manufacture of hot-rolled and cold-rolled flat-rolled products of steel - manufacture of hot-rolled bars and rods of steel - manufacture of hot-rolled open sections of steel - manufacture of sheet piling of steel and welded open sections of steel - manufacture of railway track materials (unassembled rails) of steel		This class excludes: - cold drawing of bars, see 24.31
3	24.2	Manufacture of tubes, pipes, hollow profiles and related fittings, of steel		241
4	24.20	Manufacture of tubes, pipes, hollow profiles and related fittings, of steel		2410	This class includes: - manufacture of seamless tubes and pipes of circular or non-circular cross section and of blanks of circular cross section, for further processing, by hot rolling, hot extrusion or by other hot processes of an intermediate product which can be a bar or a billet obtained by hot rolling or continuous casting - manufacture of precision and non-precision seamless tubes and pipes from hot rolled or hot extruded blanks by further processing, by cold-drawing or cold-rolling of tubes and pipes of circular cross section and by cold drawing only for tubes and pipes of non circular cross section and hollow profiles - manufacture of welded tubes and pipes of an external diameter exceeding 406,4 mm, cold formed from hot rolled flat products and longitudinally or spirally welded - manufacture of welded tubes and pipes of an external diameter of 406,4 mm or less of circular cross section by continuous cold or hot forming of hot or cold rolled flat products and longitudinally or spirally welded and of non-circular cross section by hot or cold forming into shape from hot or cold rolled strip longitudinally welded - manufacture of welded precision tubes and pipes of an external diameter of 406,4 mm or less by hot or cold forming of hot or cold rolled strip and longitudinally welded delivered as welded or further processed, by cold drawing or cold rolling or cold formed into shape for tube and pipe of non-circular cross section - manufacture of flat flanges and flanges with forged collars by processing of hot rolled flat products of steel - manufacture of butt-welding fittings, such as elbows and reductions, by forging of hot rolled seamless tubes of steel - threaded and other tube or pipe fittings of steel		This class excludes - manufacture of seamless tubes and pipes of steel by centrifugally casting, see 24.52
3	24.3	Manufacture of other products of first processing of steel		241	This group includes manufacturing other products by cold processing of steel.
4	24.31	Cold drawing of bars		2410	This class includes: - manufacture of steel bars and solid sections of steel by cold drawing, grinding or turning		This class excludes: - drawing of wire, see 24.34
4	24.32	Cold rolling of narrow strip		2410	This class includes: - manufacture of coated or uncoated flat rolled steel products in coils or in straight lengths of a width less than 600 mm by cold re-rolling of hot-rolled flat products or of steel rod
4	24.33	Cold forming or folding		2410	This class includes: - manufacture of open sections by progressive cold forming on a roll mill or folding on a press of flat-rolled products of steel - manufacture of cold-formed or cold-folded, ribbed sheets and sandwich panels
4	24.34	Cold drawing of wire		2410	This class includes: - manufacture of drawn steel wire, by cold drawing of steel wire rod		This class excludes: - drawing of bars and solid sections of steel, see 24.31 - manufacture of derived wire products, see 25.93
3	24.4	Manufacture of basic precious and other non-ferrous metals		242
4	24.41	Precious metals production		2420	This class includes: - production of basic precious metals: • production and refining of unwrought or wrought precious metals: gold, silver, platinum etc. from ore and scrap - production of precious metal alloys - production of precious metal semi-products - production of silver rolled onto base metals - production of gold rolled onto base metals or silver - production of platinum and platinum group metals rolled onto gold, silver or base metals	This class also includes: - manufacture of wire of these metals by drawing - manufacture of precious metal foil laminates	This class excludes: - casting of non-ferrous metals, see 24.53, 24.54 - manufacture of precious metal jewellery, see 32.12
4	24.42	Aluminium production		2420	This class includes: - production of aluminium from alumina - production of aluminium from electrolytic refining of aluminium waste and scrap - production of aluminium alloys - semi-manufacturing of aluminium	This class also includes: - manufacture of wire of these metals by drawing - production of aluminium oxide (alumina) - production of aluminium wrapping foil - manufacture of aluminium foil laminates made from aluminium foil as primary component	This class excludes: - casting of non-ferrous metals, see 24.53, 24.54
4	24.43	Lead, zinc and tin production		2420	This class includes: - production of lead, zinc and tin from ores - production of lead, zinc and tin from electrolytic refining of lead, zinc and tin waste and scrap - production of lead, zinc and tin alloys - semi-manufacturing of lead, zinc and tin	This class also includes: - manufacture of wire of these metals by drawing - production of tin foil	This class excludes: - casting of non-ferrous metals, see 24.53, 24.54
4	24.44	Copper production		2420	This class includes: - production of copper from ores - production of copper from electrolytic refining of copper waste and scrap - production of copper alloys - manufacture of fuse wire or strip - semi-manufacturing of copper	This class also includes: - manufacture of wire of these metals by drawing	This class excludes: - casting of non-ferrous metals, see 24.53, 24.54
4	24.45	Other non-ferrous metal production		2420	This class includes: - production of chrome, manganese, nickel etc. from ores or oxides - production of chrome, manganese, nickel etc. from electrolytic and aluminothermic refining of chrome, manganese, nickel etc., waste and scrap - production of alloys of chrome, manganese, nickel etc. - semi-manufacturing of chrome, manganese, nickel etc. - production of mattes of nickel	This class also includes: - manufacture of wire of these metals by drawing	This class excludes: - casting of non-ferrous metals, see 24.53, 24.54
4	24.46	Processing of nuclear fuel		2420	This class includes: - production of uranium metal from pitchblende or other ores - smelting and refining of uranium
3	24.5	Casting of metals		243	This group includes the manufacture of semi-finished products and various castings by a casting process.		This group excludes: - manufacture of finished cast products such as: • boilers and radiators, see 25.21 • cast household items, see 25.99
4	24.51	Casting of iron		2431	This class includes activities of iron foundries. This class includes: - casting of semi-finished iron products - casting of grey iron castings - casting of spheroidal graphite iron castings - casting of malleable cast-iron products - manufacture of tubes, pipes and hollow profiles and of tube or pipe fittings of cast-iron
4	24.52	Casting of steel		2431	This class includes activities of steel foundries. This class includes: - casting of semi-finished steel products - casting of steel castings - manufacture of seamless tubes and pipes of steel by centrifugal casting - manufacture of tube or pipe fittings of cast-steel
4	24.53	Casting of light metals		2432	This class includes: - casting of semi-finished products of aluminium, magnesium, titanium, zinc etc. - casting of light metal castings
4	24.54	Casting of other non-ferrous metals		2432	This class includes: - casting of heavy metal castings - casting of precious metal castings - die-casting of non-ferrous metal castings
2	25	Manufacture of fabricated metal products, except machinery and equipment		25	This division includes the manufacture of "pure" metal products (such as parts, containers and structures), usually with a static, immovable function, as opposed to the following divisions 26-30, which cover the manufacture of combinations or assemblies of such metal products (sometimes with other materials) into more complex units that, unless they are purely electrical, electronic or optical, work with moving parts.	The manufacture of weapons and ammunition is also included in this division.	This division excludes: - specialised repair and maintenance activities, see 33.1 - specialised installation of manufactured goods produced in this division in buildings, such as central heating boilers, see 43.22
3	25.1	Manufacture of structural metal products		251	This group includes the manufacture of structural metal products (such as metal frameworks or parts for construction).
4	25.11	Manufacture of metal structures and parts of structures		2511	This class includes: - manufacture of metal frameworks or skeletons for construction and parts thereof (towers, masts, trusses, bridges etc.) - manufacture of industrial frameworks in metal (frameworks for blast furnaces, lifting and handling equipment etc.) - manufacture of prefabricated buildings mainly of metal: • site huts, modular exhibition elements etc.		This class excludes: - manufacture of parts for marine or power boilers, see 25.30 - manufacture of assembled railway track fixtures, see 25.99 - manufacture of sections of ships, see 30.11
4	25.12	Manufacture of doors and windows of metal		2511	This class includes: - manufacture of metal doors, windows and their frames, shutters and gates - metal room partitions for floor attachment
3	25.2	Manufacture of tanks, reservoirs and containers of metal		251	This group includes the manufacture of tanks, central heating radiators and boilers.
4	25.21	Manufacture of central heating radiators and boilers		2512			This class excludes: - manufacture of electrical ovens and water heaters, see 27.51
4	25.29	Manufacture of other tanks, reservoirs and containers of metal		2512	This class includes: - manufacture of reservoirs, tanks and similar containers of metal, of types normally installed as fixtures for storage or manufacturing use - manufacture of metal containers for compressed or liquefied gas		This class excludes: - manufacture of metal casks, drums, cans, pails, boxes etc. of a kind normally used for carrying and packing of goods, of a capacity not exceeding 300 litres, see 25.91, 25.92 - manufacture of transport containers, see 29.20 - manufacture of tanks (armoured military vehicles), see 30.40
3	25.3	Manufacture of steam generators, except central heating hot water boilers		251	This group includes the manufacture of steam generators.
4	25.30	Manufacture of steam generators, except central heating hot water boilers		2513	This class includes: - manufacture of steam or other vapour generators - manufacture of auxiliary plant for use with steam generators: • condensers, economisers, superheaters, steam collectors and accumulators - manufacture of nuclear reactors, except isotope separators - manufacture of parts for marine or power boilers	This class also includes: - pipe system construction comprising further processing of tubes generally to make pressure pipes or pipe systems together with the associated design and construction work	This class excludes: - manufacture of central heating hot-water boilers and radiators, see 25.21 - manufacture of boiler-turbine sets, see 28.11 - manufacture of isotope separators, see 28.99
3	25.4	Manufacture of weapons and ammunition		252
4	25.40	Manufacture of weapons and ammunition		2520	This class includes: - manufacture of heavy weapons (artillery, mobile guns, rocket launchers, torpedo tubes, heavy machine guns) - manufacture of small arms (revolvers, shotguns, light machine guns) - manufacture of air or gas guns and pistols - manufacture of war ammunition	This class also includes: - manufacture of hunting, sporting or protective firearms and ammunition - manufacture of explosive devices such as bombs, mines and torpedoes	This class excludes: - manufacture of percussion caps, detonators or signalling flares, see 20.51 - manufacture of cutlasses, swords, bayonets etc., see 25.71 - manufacture of armoured vehicles for the transport of banknotes or valuables, see 29.10 - manufacture of space vehicles, see 30.30 - manufacture of tanks and other fighting vehicles, see 30.40
3	25.5	Forging, pressing, stamping and roll-forming of metal; powder metallurgy		259	This group includes general activities for the treatment of metal, such as forging or pressing, which are typically carried out on a fee or contract basis.