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323000 Manufacture of sports goods
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This type includes the manufacture of sporting and athletic goods (except apparel and footwear).
This type includes:
- manufacture of articles and equipment for sports, outdoor and indoor games, of any material:
- hard, soft and inflatable balls
- rackets, bats and clubs
- skis, bindings and poles
- ski-boots
- sailboards and surfboards
- requisites for sport fishing, including landing nets
- requisites for hunting, mountain climbing, etc.
- leather sports gloves and sports headgear
- basins for swimming and paddling pools, etc.
- ice skates, roller skates, etc.
- bows and crossbows
- gymnasium, fitness centre or athletic equipment
This type excludes:
- manufacture of boat sails (see 139203)
- manufacture of sports apparel (see 1413)
- manufacture of saddlery and harness (see 151200)
- manufacture of whips and riding crops (see 151200)
- manufacture of sports footwear (see 152000)
- manufacture of sporting weapons and ammunition (see 254000)
- manufacture of metal weights as used for weightlifting (see 259900)
- manufacture of sports vehicles other than toboggans and the like (see divisions 29 and 30)
- manufacture of boats (see 301200)
- manufacture of billiard tables (see 324000)
- manufacture of ear and noise plugs (e.g. for swimming and noise protection) (see 329900)
- repair of sporting goods (see 952900)
articles and equipment for fishing; articles for mountaineering; athletic equipment; balls; balls for games; bindings for ski; bows; climbing wall; crossbows; equipment and apparatuses for nautical sports; fishnets; fitness centre equipment; gymnastics equipment; hunting articles; ice skates; nets; poles for ski; rackets; rackets for tennis; roller skates; ski boot; skis; sledges; sport articles; sport caps made of leder; sport gloves made of leather; surfing boards
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