251 Furniture Manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing custom made built-in furniture or shop fronts made of wood or joinery n.e.c. are included in Class 1492 Wooden Structural Fitting and Component Manufacturing; - (b) manufacturing furniture predominantly of metal, including sheet metal and tubular metal, are included in Class 2512 Metal Furniture Manufacturing; - (c) manufacturing dental chairs fitted with mechanical devices are included in Class 2412 Medical and Surgical Equipment Manufacturing; - (d) finishing or French polishing furniture are included in Class 9499 Other Repair and Maintenance n.e.c; and - (e) on-site fabrication of built-in furniture or other joinery are included in Class 3242 Carpentry Services. **Primary Activities:** - Bedroom suite, wooden, manufacturing - Chair manufacturing (except dental chairs fitted with mechanical devices) - Dining room furniture, wooden, manufacturing - Disassembled furniture, wooden, manufacturing - Disassembled kitchen furniture, wooden, manufacturing - Furniture part, wooden, manufacturing - Lounge suite manufacturing - Office furniture, wooden, manufacturing - Outdoor furniture, wooden, manufacturing - Seat, upholstered, manufacturing - Table, wooden, manufacturing - Upholstered furniture manufacturing

**Exclusions/References:** - Units mainly engaged in repairing or restoring metal furniture are included in Class 9499 Other Repair and Maintenance n.e.c. **Primary Activities:** - Cabinet, metal, manufacturing - Cabinet, radio, radiogram or television, manufacturing (metal framed) - Disassembled furniture, metal, manufacturing - Filing cabinet, metal, manufacturing - Furniture fittings, metal, manufacturing - Furniture part, metal, manufacturing - Furniture, metal, manufacturing - Metal furniture manufacturing n.e.c. - Screen partition, metal, manufacturing - Shelving, metal, manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing wire mattress supports (not upholstered), link mesh or wire spring are included in Class 2299 Other Fabricated Metal Product Manufacturing n.e.c.; - (b) manufacturing rubber mattress protectors, pillows or cushions are included in Class 1920 Natural Rubber Product Manufacturing; and - (c) manufacturing textile (natural or synthetic) mattress protectors, pillows or cushions are included in Class 1333 Cut and Sewn Textile Product Manufacturing. **Primary Activities:** - Bed base, upholstered, manufacturing - Inner spring mattress manufacturing - Mattress support manufacturing - Mattress, plastic, rubber, latex or sponge, manufacturing - Mattress, upholstered, manufacturing - Water mattress manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing blinds, shades or other window coverings of textile materials are included in Class 1333 Cut and Sewn Textile Product Manufacturing; - (b) manufacturing plastic furniture are included in Class 1912 Rigid and Semi-Rigid Polymer Product Manufacturing; - (c) manufacturing concrete furniture are included in the appropriate classes of Group 203 Cement, Lime, Plaster and Concrete Product Manufacturing; and - (d) repairing or restoring furniture are included in Class 9499 Other Repair and Maintenance n.e.c. **Primary Activities:** - Bamboo furniture manufacturing - Cane furniture manufacturing - Fibreglass furniture manufacturing - Furniture manufacturing n.e.c. - Furniture part manufacturing n.e.c. - Rattan furniture manufacturing