3103 Manufacture of mattresses


Corresponding CPA codes

  • 31.03.1 Mattresses
  • 31.03.11 Mattress supports
  • 31.03.12 Mattresses, excluding mattress supports

    This subcategory excludes:

    • mattress supports, see 31.03.11
  • 31.03.9 Sub-contracted operations as part of manufacturing of mattresses
  • 31.03.99 Sub-contracted operations as part of manufacturing of mattresses

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