Classification Detail

This class includes manufacture of: -domestic electric appliances: electric blankets, refrigerators and freezers, dishwashers, laundry equipment (clothes washers, washer-dryers, dryers), vacuum cleaners, floor polishers, waste disposals, appliances to prepare or process food (grinders, blenders, juice squeezers, tin openers and so forth), and other domestic electric appliances (electric razors, electric tooth brushes, knife sharpeners, ventilating or recycling hoods, etc.). -electro-thermic domestic appliances such as electric instantaneous storage or immersion heaters; electro-thermic hair dressing appliances (dryers, combs, brushes, curlers); electric smoothing irons; space heaters and household type fans; cooking appliances (ovens, micro-wave ovens, cookers, hot plates, toasters, coffee or tea makers, fry-pans, roasters, grills, hoods, etc.); and electric heating resistors. -non-electric domestic space heaters, cooking ranges, grates, stoves and domestic central heating plants. Manufacture of non-electric water heaters, cooking appliances and plate warmers. Exclusions: Manufacture of industrial or commercial equipment similar to but usually heavier, larger and sturdier than the appliances described above is classified in the appropriate class of group 291 (Manufacture of general purpose machinery) or 292 (Manufacture of special purpose machinery), e.g.: -refrigerating or freezing equipment for commercial purposes is classified in class 2919 (Manufacture of other general purpose machinery). -fans intended for industrial applications is also classified in class 2919. -laundry-type washing and drying machines is classified in class 2926 (Manufacture of machinery for textile, apparel and leather production). Manufacture of sewing machines, whether or not for household use, is classified in class 2926 (Manufacture of machinery for textile, apparel and leather production).