3230 Manufacture of sports goods


Corresponding CPA codes

  • 32.30.1 Sports goods
  • 32.30.11 Snow-skis and other snow-ski equipment, except footwear; ice skates and roller skates; parts thereof

    This subcategory excludes:

    • snow-ski footwear, see 32.30.12
  • 32.30.12 Snow-ski footwear
  • 32.30.13 Water-skis, surfboards, sailboards and other water-sport equipment
  • 32.30.14 Gymnasium, fitness centre or athletics articles and equipment
  • 32.30.15 Other articles and equipment for sports or outdoor games; swimming pools and paddling pools
  • 32.30.16 Fishing rods, other line fishing tackle; articles for hunting or fishing n.e.c.
  • 32.30.9 Sub-contracted operations as part of manufacturing of sports goods
  • 32.30.99 Sub-contracted operations as part of manufacturing of sports goods

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