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Section C: MANUFACTURING
Division 31 : Manufacture of furniture
Group	Class	Sub-class	Description
310			Manufacture of furniture
	3100		Manufacture of furniture
			This class includes manufacture of furniture of any kind, any material (except stone, concrete or ceramic) for any place and various purposes
			This class excludes:
			- manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see 1322
			- manufacture of inflatable rubber mattresses, see 2219
			- manufacture of furniture of ceramics, concrete and stone, see 2393, 2395, 2396
			- manufacture of lighting fittings or lamps, see 2740
			- blackboards, see 2817
			- manufacture of car seats, railway seats, aircraft seats, see 2930, 3020, 3030
			- modular furniture attachment and installation, partition installation, laboratory equipment furniture installation, see 4330
		31001	Manufacture of furniture made of wood
		31002	Manufacture of furniture made of cane & reed
		31003	Manufacture of furniture primarily of metal
		31004	Manufacture of furniture primarily of plastic
		31005	Manufacture of mattresses and pillows
		31009	Manufacture of other furniture n.e.c.