323000 Manufacture of sports goods


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

Corresponding NOGA2002 codes