Classification Detail

This class includes manufacture of: -bodies (including cabs) designed to be mounted on motor vehicle chassis, bodies for vehicles without chassis and unit construction bodies; bodies for passenger vehicles, lorries and special purpose vehicles; bodies of metal, wood, plastics or combinations of these or other materials. -trailers and semi-trailers designed to be drawn by motor vehicles; trailers and semi-trailers of the caravan type used for housing or camping, for transport of goods (e.g. tankers, removal trailers, motor car carriers, ammunition limbers, etc.), for transport of passengers and for other purposes including "road-rail" trailers. -parts of trailers and semi-trailers. -containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. Exclusions: Manufacture of trailers and semi-trailers specially designed for use in agriculture is classified in class 2921 (Manufacture of agricultural and forestry machinery). Trailers of that type are frequently provided with couplings permitting attachment of choppers, spreaders, or other devices or are fitted with attachments. Manufacture of trailer mounted agricultural machinery is also classified in class 2921. Manufacture of parts and accessories of bodies for motor vehicles is classified in class 3430.