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3103 Manufacture of mattresses
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Corresponding CPA codes
- 31.03.1 Mattresses
- 31.03.11 Mattress supports
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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