| 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. |