This division includes the physical or chemical transformation of materials, substances, or components into new products, although this cannot be used as the single universal criterion for defining manufacturing (see remark on processing of waste below). The materials, substances, or components transformed are raw materials that are products of agriculture, forestry, fishing, mining or quarrying as well as products of other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing.

This class includes: Manufacture of hand-operated or power-driven lifting, handling, loading or unloading machinery: Pulley tackle and hoists, winches, capstans and jacks Derricks, cranes, mobile lifting frames, straddle carriers etc. Works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows) Mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading Manufacture of conveyors, telfers (téléphériques) etc. Manufacture of lifts, escalators and moving walkways Manufacture of parts specialized for lifting and handling equipment

This class includes: Manufacture of knitted or crocheted wearing apparel and other made-up articles directly into shape: pullovers, cardigans, jerseys, waistcoats and similar articles Manufacture of hosiery, including socks, tights and pantyhose

This class includes: Production of worked pearls Production of precious and semi-precious stones in the worked state, including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones Working of diamonds Manufacture of jewellery of precious metal or of base metals clad with precious metals, or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones or of other materials Manufacture of goldsmiths' articles of precious metals or of base metals clad with precious metals: Dinnerware, flatware, hollowware, toilet articles, office or desk articles, articles for religious use etc. Manufacture of technical or laboratory articles of precious metal (except instruments and parts thereof): crucibles, spatulas, electroplating anodes etc. Manufacture of precious metal watch bands, wristbands, watch straps and cigarette cases Manufacture of coins, including coins for use as legal tender, whether or not of precious metal Engraving of personal precious and non-precious metal products

This class includes: Grain milling: production of flour, groats, meal or pellets of wheat, rye, oats, maize (corn) or other cereal grains Rice milling: production of husked, milled, polished, glazed, parboiled or converted rice; production of rice flour Vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts Manufacture of cereal breakfast foods Manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits or pancakes

This class includes: Manufacture of flat glass, including wired, coloured or tinted flat glass Manufacture of toughened or laminated flat glass Manufacture of glass in rods or tubes Manufacture of glass paving blocks Manufacture of glass mirrors Manufacture of multiple-walled insulating units of glass Manufacture of bottles and other containers of glass or crystal Manufacture of drinking glasses and other domestic glass or crystal articles Manufacture of glass fibres, including glass wool and non-woven products thereof Manufacture of laboratory, hygienic or pharmaceutical glassware Manufacture of clock or watch glasses, optical glass and optical elements not optically worked Manufacture of glassware used in imitation jewellery Manufacture of glass insulators and glass insulating fittings Manufacture of glass envelopes for lamps Manufacture of glass figurines

This class includes: Manufacture of dolls and doll garments, parts and accessories Manufacture of action figures Manufacture of toy animals Manufacture of toy musical instruments Manufacture of playing cards Manufacture of board games and similar games Manufacture of electronic games: chess etc. Manufacture of reduced-size ("scale") models and similar recreational models, electrical trains, construction sets etc. Manufacture of coin-operated games, billiards, special tables for casino games, etc. Manufacture of articles for funfair, table or parlour games Manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles Manufacture of puzzles and similar articles

This class includes: Forging, pressing, stamping and roll-forming of metal Powder metallurgy: production of metal objects directly from metal powders by heat treatment (sintering) or under pressure

Manufacture of chairs and seats for offices, workrooms, hotels, restaurants, public and domestic premises Manufacture of chairs and seats for theatres, cinemas and the like Manufacture of sofas, sofa beds and sofa sets Manufacture of garden chairs and seats Manufacture of special furniture for shops: counters, display cases, shelves etc. Manufacture of furniture for churches, schools, restaurants Manufacture of office furniture Manufacture of kitchen furniture Manufacture of furniture for bedrooms, living rooms, gardens etc. Manufacture of cabinets for sewing machines, televisions etc.

This class includes: Manufacture of food consisting chiefly of fruit or vegetables, except ready-made dishes in frozen or canned form Preserving of fruit, nuts or vegetables: freezing, drying, immersing in oil or in vinegar, canning etc. Manufacture of fruit or vegetable food products Manufacture of fruit or vegetable juices Manufacture of jams, marmalades and table jellies Processing and preserving of potatoes: Manufacture of prepared frozen potatoes Manufacture of dehydrated mashed potatoes Manufacture of potato snacks Manufacture of potato crisps Manufacture of potato flour and meal