Classification Detail

Manufacturing is defined here as the physical or chemical transformation of materials or components 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. Assembly of the component parts of manufactured products is considered manufacturing, except in cases where the activity is appropriately classified in any class of division 45 (Construction). 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 in Construction. Assembly and installation of machinery and equipment in mining, manufacturing, commercial or other establishments, when carried out as a specialized activity, is classified in the same class of manufacturing as manufacture of the item installed. Assembly and installation of machinery and equipment which is performed as a service incidental to the sale of the goods by a unit primarily engaged in manufacturing, wholesale trade or retail trade, is classified with its main activity. Activities of units primarily engaged in maintenance and repair of industrial, commercial and similar machinery and equipment are, in general, classified in the same class of manufacturing as those specializing in manufacturing the goods. However, units engaged in repair of office and computing machinery are classified in class 7250. Units the main activity of which is repair of household appliances, equipment and furnishings, motor vehicles and other consumer goods are, as a general rule, classified in the appropriate class of division 50 (Sale, maintenance and repair of motor vehicles and motorcycles; retail sale of automotive fuel) or 52 (Retail trade, except of motor vehicles and motorcycles; repair of personal and household goods) in accordance with the kind of goods which are repaired. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing. Manufacture of specialized components and parts of, and accessories and attachments to, machinery and equipment is, as a general rule, classified in the same class as the manufacture of the machinery and equipment for which the parts and accessories are intended. However, making specialized components and accessories by moulding or extruding plastics materials is included in class 2520 (Manufacture of plastics products). 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 class of manufacturing, without regard to the machinery and equipment in which these items may be included. Also included is the recycling of waste materials.