3109 Manufacture of other furniture

Corresponding CPA codes

  • 31.09.1 Other furniture
  • 31.09.11 Metal furniture n.e.c.
  • 31.09.12 Wooden furniture of a kind used in the bedroom, in the dining room and in the living room
  • 31.09.13 Wooden furniture n.e.c.
  • 31.09.14 Furniture of plastics or other materials (e.g., cane, osier or bamboo)
  • 31.09.9 Finishing services of new furniture; sub-contracted operations as part of manufacturing of other furniture
  • 31.09.91 Finishing services of new furniture (except upholstering of chairs and seats)

    This subcategory also includes:

    • lacquering, varnishing, gilding and painting services of furniture within the manufacturing process

    This subcategory excludes:

    • upholstering services of chairs and seats, see 31.00.91
    • repair, maintenance and restoration services of furniture, see 95.24.10
  • 31.09.99 Sub-contracted operations as part of manufacturing of other furniture

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