This class includes finishing of textiles of class 1711 not made in the same unit by such operations as bleaching, dyeing, calendering, napping, shrinking or printing. No distinction is to be made between these activities carried out on a fee or contract basis or by purchasing the materials and selling the finished products.

Exclusions: Finishing of textiles produced in the same unit is classified in class 1711 (Preparation and spinning of textile fibres; weaving of textiles), 1729 (Manufacture of other textiles n.e.c.) or 1730 (Manufacture of knitted and crocheted fabrics and articles), as appropriate.

Manufacture of textile fabric like textile yarn or cord impregnated, coated, covered or laminated with rubber is classified in class 2519 (Manufacture of other rubber products) when rubber is the chief constituent.