| Section C: MANUFACTURING | |||
| Division 32 : Other manufacturing | |||
| Group | Class | Sub-class | Description |
| 321 | Manufacture of jewellery, bijouterie and related articles | ||
| 3211 | Manufacture of jewellery and related articles | ||
| This class excludes: | |||
| - manufacture of non-metal watch bands (fabric, leather, plastic etc.), see 1512 | |||
| - manufacture of articles of base metal plated with precious metal (except imitation jewellery), see division 25 | |||
| - manufacture of watch cases, see 2652 | |||
| - manufacture of (non-precious) metal watch bands, see 3212 | |||
| - manufacture of imitation jewellery, see 3212 | |||
| 32111 | Manufacture of jewellery of gold, silver and other precious or base metal metal clad with precious metals or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones or of other materials | ||
| 32112 | Working of diamonds and other precious and semi-precious stones including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones | ||
| 32113 | Production of worked pearls | ||
| 32114 | Manufacture of coins, including coins for use as legal tender, whether or not of precious metal | ||
| 32119 | Manufacture of other articles of gold, silver and other precious and semi precious metal and stone | ||
| 3212 | Manufacture of imitation jewellery and related articles | ||
| This class includes manufacture of costume or imitation jewellery, manufacture of metal watch bands (except precious metal) | |||
| This class excludes: | |||
| - manufacture of jewellery made from precious metals or clad with precious metals, see 3211 | |||
| - manufacture of jewellery containing genuine gem stones, see 3211 | |||
| - manufacture of precious metal watch bands, see 3211 | |||
| 32120 | Manufacture of imitation jewellery and related articles | ||
| 322 | Manufacture of musical instruments | ||
| 3220 | Manufacture of musical instruments | ||
| This class excludes: | |||
| - reproduction of pre-recorded sound and video tapes and discs, see 1820 | |||
| - manufacture of microphones, amplifiers, loudspeakers, headphones and similar components, see 2640 | |||
| - manufacture of record players, tape recorders and the like, see 2640 | |||
| - manufacture of toy musical instruments, see 3240 | |||
| - restoring of organs and other historic musical instruments, see 3319 | |||
| - publishing of pre-recorded sound and video tapes and discs, see 5920 | |||
| - piano tuning, see 9529 | |||
| 32201 | Manufacture of stringed instruments (non-electronic) | ||
| 32202 | Manufacture of wind instruments, accordions, harmonium and similar instruments and mouth organs | ||
| 32203 | Manufacture of percussion musical instruments | ||
| 32204 | Manufacture of musical instruments, the sound of which is produced electronically | ||
| 32209 | Manufacture of other musical instruments n.e.c. | ||
| 323 | Manufacture of sports goods | ||
| 3230 | Manufacture of sports goods | ||
| This class includes the manufacture of outdoor and indoor sporting and athletic goods of any material except apparel and footwear | |||
| This class excludes: | |||
| - manufacture of boat sails, see 1322 | |||
| - manufacture of sports apparel, see 1410 | |||
| - manufacture of saddlery and harness, see 1512 | |||
| - manufacture of whips and riding crops, see 1512 | |||
| - manufacture of sports footwear, see 1520 | |||
| - manufacture of sporting weapons and ammunition, see 2520 | |||
| - manufacture of metal weights as used for weightlifting, see 2599 | |||
| - manufacture of sports vehicles other than toboggans and the like, see divisions 29 and 30 | |||
| - manufacture of boats, see 3012 | |||
| - manufacture of billiard tables, see 3240 | |||
| - manufacture of ear and noise plugs (e.g. for swimming and noise protection), see 3290 | |||
| 32300 | Manufacture of sports goods | ||
| 324 | Manufacture of games and toys | ||
| 324 | Manufacture of games and toys | ||
| This class excludes: | |||
| - manufacture of video game consoles, see 2640 | |||
| - manufacture of bicycles, see 3092 | |||
| - writing and publishing of software for video game consoles, see 5820, 6201 | |||
| 32401 | Manufacture of dolls and toy animals | ||
| 32402 | Manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles | ||
| 32403 | Manufacture of pin-tables, coin-operated games, billiards, special tables for casino games, etc. | ||
| 32404 | Manufacture of playing cards | ||
| 32405 | Manufacture of electronic games | ||
| 32409 | Manufacture of other games and toys n.e.c. | ||
| 325 | Manufacture of medical and dental instruments and supplies | ||
| 3250 | Manufacture of medical and dental instruments and supplies | ||
| This class excludes: | |||
| - manufacture of wheelchairs, see 3092 | |||
| 32501 | Manufacture of dental fillings and cements (except denture adhesive or cement), dental wax and other dental plaster preparations; manufacture of dental laboratory furnaces, dental instruments, artificial teeth, bridges, etc., made in dental labs | ||
| 32502 | Manufacture of laboratory apparatus (laboratory ultrasonic cleaning machinery, laboratory sterilizers, laboratory type distilling apparatus, laboratory centrifuges etc.) | ||
| 32503 | Manufacture of medical, surgical, dental or veterinary furniture such as operating tables, examination tables, dentists’ chairs etc. | ||
| 32504 | Manufacture of bone plates and screws, syringes, needles, catheters, cannulae, etc. | ||
| 32505 | Manufacture of measuring instruments suc as thermometers etc. | ||
| 32506 | Manufacture of orthopedic and prosthetic devices | ||
| 32507 | Manufacture of ophthalmic goods, eyeglasses, sunglasses, lenses ground to prescription, contact lenses, safety goggles etc. | ||
| 32509 | Manufacture of other medical and dental instruments n.e.c. | ||
| 329 | Other manufacturing n.e.c. | ||
| 3290 | Other manufacturing n.e.c. | ||
| This class excludes: | |||
| - manufacture of lighter wicks, see 1329 | |||
| - manufacture of workwear and service apparel (e.g. laboratory coats, work overalls, uniforms), see 1410 | |||
| - manufacture of paper novelties, see 1709 | |||
| 32901 | Manufacture of stationary articles such as pens and pencils of all kinds whether or not mechanical, pencil leads, date, sealing or numbering stamps hand-operated devices for printing or embossing labels, hand printing sets, prepared typewriter ribbons and inked pads, globes etc. | ||
| 32902 | Manufacture of protective safety equipment (fire-resistant and protective safety clothing, linemen’s safety belts and other belts for occupational use, cork life preservers, plastics hard hats and other personal safety equipment of plastics, fire-fighting protection suits, metal safety headgear and other metal personal safety devices, gas masks etc.) | ||
| 32903 | Manufacture of umbrellas, sun-umbrellas, walking sticks, seat-stick | ||
| 32904 | Manufacture of articles of personal use such as cigarette lighters, smoking pipes, combs, hair slides, scent sprays, vacuum flasks and other vacuum vessels for personal or household use, wigs, false beards, eyebrows etc. | ||
| 32909 | Manufacture of other articles n.e.c. | ||
Utilities
Division 32 : Other manufacturing
Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.