Classification Detail

Manufacturing is defined as the mechanical or chemical transformation of inorganic or organic substances into new products whether the work is performed by power-driven machines or by hand, whether it is done in a factory or in the worker's home, and whether the products are sold at wholesale or retail. The assembly of the component parts of manufactured products is considered manufacturing except in cases where the activity is appropriately classified in group 5000 (Construction). The assembly on the site of prefabricated, integral parts into bridges, water tanks, storage and warehouse facilities, railroad and elevated rights of-way, lift and escalator, plumbing, sprinkler, central heating, ventilating and air conditioning, lighting and electrical wiring, etc. systems of buildings, and all kinds of structures, is classified as construction. The assembly and installation of machinery and equipment in mining, manufacturing, commercial and other establishments, when carried on as a specialized activity, is classified in the same group of manufacturing as the manufacture of the item installed. Establishments specializing in the installation of major household appliances, such as stoves and ranges, refrigerators, washing machines, dryers, are classified in the appropriate group of major group 951 (Repair services). The assembly and installation of machinery and equipment which is performed as a service incidental to the sale of the goods by an establishment primarily engaged in manufacturing, wholesale trade or retail trade, is classified with it's principal activity. Establishments specializing in the repair of industrial, commercial, office and similar machinery and equipment are, in general, classified in the same group of Manufacturing as establishments primarily engaged in manufacturing the goods. Units the principal activity of which is the repair of household appliances, equipment and furnishings, motor cars and other consumer goods are, as a general rule, classified in the appropriate group of major group 951 (Repair services) in accordance with the kind of goods which are repaired. Repair services which are usually furnished by establishments primarily engaged in custom manufacturing, are covered in the group of this major division in which the custom manufacturing is classified. The substantial alteration, renovation or reconstruction of any type of goods is considered to be manufacturing, and not repair. The manufacture of specialized components and parts of, and accessories and attachments to, machinery and equipment is, as a general rule classified in the same group as the manufacture of the machinery and equipment for which the parts and accessories are intended. However, the making of specialized components and accessories by moulding or extruding plastic materials is included in group 3560 (Manufacture of plastic materials n.e.c.). The manufacture of unspecialized components and parts of machinery and equipment, e.g., engines, pistons, electric motors, electrical assemblies, valves, gears, roller bearings, is classified in the appropriate group of Manufacturing, without regard to the machinery and equipment in which these items may be included.