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14 Manufacture of wearing apparel
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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).
Codification rules
Priority in case of multiple activities
If production, repair and sales activities are carried out, the priority is as follows :
- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority
Outsourced activities (outsourcing)
There are several types of outsourcing, the enterprise may outsource::
• Part of a production process, classification: production
• All of a production process
o & owner of commodities, classification: production
o & non-owner of commodities, classification: section G, M or N :
For a construction enterprise:
• Part of the construction activities, classification: construction - section F
Further information:
- Introduction to NOGA 2008