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3240 Manufacture of games and toys
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Corresponding CPA codes
- 32.40.1 Dolls representing only human beings; toys representing animals or non-human creatures; parts thereof
- 32.40.11 Dolls representing only human beings
- 32.40.12 Toys representing animals or non-human creatures
- 32.40.13 Parts and accessories of dolls representing human beings
- 32.40.2 Toy trains and their accessories; other reduced-size models or construction sets and constructional toys
- 32.40.20 Toy trains and their accessories; other reduced-size models or construction sets and constructional toys
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32.40.3 Other toys, including toy musical instruments
This category also includes:
- toy musical instruments
- 32.40.31 Wheeled toys designed to be ridden by children; dolls' carriages
- 32.40.32 Puzzles
- 32.40.39 Games and toys n.e.c.
- 32.40.4 Other games
- 32.40.41 Playing cards
- 32.40.42 Articles for billiards, articles for funfair, table or parlour games; other games, coin- or disc-operated
- 32.40.9 Sub-contracted operations as part of manufacturing of games and toys
- 32.40.99 Sub-contracted operations as part of manufacturing of games and toys
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