3100 Manufacture of furniture

NOGA 2025
- C MANUFACTURING
  - 31 Manufacture of furniture
    - 310 Manufacture of furniture
      - 3100 Manufacture of furniture
        
        310001 Manufacture of office and shop furniture
        
        310002 Manufacture of kitchen furniture and bathroom furniture
        
        310009 Manufacture of other furniture n.e.c.

This class includes the manufacture of furniture of any material for any place and for various purposes. It also includes the manufacture of parts of furniture, except of sheets and slabs (whether or not cut to shape) of glass (including mirrors), marble or other stone, concrete or similar material.

31.00.1 Office furniture; wooden shop furniture
31.00.11 Metal furniture of a kind used in offices
This subcategory excludes:
- seats of a kind used in offices, with metal frames, see 31.00.61
31.00.12 Wooden furniture of a kind used in offices
This subcategory excludes:
- seats of a kind used in offices, with wooden frames, see 31.00.62
31.00.13 Wooden furniture for shops
This subcategory excludes:
- seats for shops, with wooden frames, see 31.00.62
31.00.2 Kitchen furniture
31.00.20 Kitchen furniture
This subcategory only includes wooden kitchen furniture. Other kitchen furniture should be classified according to material.

This subcategory excludes:
- metal kitchen furniture, see 31.00.41
- plastic kitchen furniture, see 31.00.44
- wooden bathroom furniture, see 31.00.43
- seats of a kind used in kitchens, see 31.00.6
31.00.3 Mattress supports and mattresses
31.00.31 Mattress supports
31.00.32 Mattresses
This subcategory excludes:
- textile air mattresses, 13.96.21
- pneumatic mattresses of vulcanised rubber, see 22.12.73
- mattress supports, see 31.00.31
31.00.4 Other furniture
31.00.41 Other metal furniture
This subcategory includes:
- metal kitchen furniture
- metal furniture used in shops
31.00.42 Wooden furniture of a kind used in the bedroom, in the dining room and in the living room
This subcategory excludes:
- seats of a kind used in the bedroom, in the dining room or in the living room, with wooden frames, see 31.00.62
31.00.43 Other wooden furniture
This subcategory includes:
- wooden bathroom furniture
31.00.44 Furniture of plastics or other materials (e.g. cane, osier or bamboo)
31.00.5 Finishing services of new furniture
31.00.50 Finishing services of new furniture
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 31.00.70
- repair, maintenance and restoration services of furniture, see 95.24.00
31.00.6 Seats and parts thereof
This category excludes:
- seats for motor vehicles, see 29.32.10
- baby seats for cars, see 29.32.10
31.00.61 Seats, primarily with metal frames
This subcategory excludes:
- dentist's chairs, hairdresser's chairs with elevating, rotating and tilting mechanism, see 32.50.30
31.00.62 Seats, primarily with wooden frames
31.00.63 Other seats
31.00.64 Parts of seats
31.00.7 Upholstering services of chairs and seats
31.00.70 Upholstering services of chairs and seats
31.00.8 Parts of furniture, except seats
31.00.80 Parts of furniture, except seats
This subcategory excludes.
- parts of seats, see 31.00.64
31.00.9 Sub-contracted operations as part of manufacturing of furniture
31.00.99 Sub-contracted operations as part of manufacturing of furniture