08 / 20 Classes that split in manufacturing

What does class 16.28 cover?

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Statistical classification only

Statistical classification only. This guide does not determine any reader's code. Confirm a code with the national statistical institute or the business register that holds the record. This is general information, not advice on any reader's registration.

Class 16.28 covers manufacture of other products of wood and articles of cork, straw and plaiting materials. It keeps the title of the old class 16.29, under a new number, after the split that removed solid fuel manufacture and wood finishing into classes 16.26 and 16.27. Its explanatory note lists the products included and the activities excluded. The note is statistical only, and it does not determine a code for a specific reader.

What does the note include?

The note includes manufacture of various wood products, and then lists examples: wooden handles and bodies for tools, brooms and brushes; wooden boot and shoe lasts and trees, and clothes hangers; household utensils, tableware and kitchenware of wood; wooden statuettes and ornaments, wood marquetry and inlaid wood; wooden cases for jewellery, cutlery and similar articles; wooden spools, cops, bobbins, sewing thread reels and similar articles of turned wood; and other articles of wood. The note also includes manufacture of wooden frames for artists canvases; natural cork processing and agglomerated cork; cork for bottles; articles of natural or agglomerated cork, including floor coverings; plaits and products of plaiting materials, including mats, matting, screens and cases; basket ware and wickerwork; wooden mirror and picture frames; handles for umbrellas, canes and similar articles; and blocks for the manufacture of smoking pipes.

The list is long because the class is residual in character, as the word other in the title signals. It holds the wood, cork, straw and plaiting products that do not belong in the more specific classes of the group, after the fuel and finishing work has been separated. The residual character does not make the class a general container. Each product in the list is named, and the exclusions below remove neighbouring products to their own classes. A product that is not named in the inclusion, and that resembles a named product, must be checked against the notes for the neighbouring classes before it is placed in class 16.28 on the strength of resemblance alone.

What does the note exclude?

The note excludes manufacture of mats or matting of textile materials to class 13.93; manufacture of luggage to class 15.12; manufacture of wooden footwear or wooden parts of footwear to class 15.20; manufacture of matches to class 20.59; manufacture of clock cases to class 26.52; manufacture of wooden spools and bobbins that are part of textile machinery to class 28.94; manufacture of furniture to class 31.00; manufacture of wooden toys to class 32.40; manufacture of brooms and brushes to class 32.91; manufacture of coffins to class 32.99; and manufacture of cork life preservers to class 32.99. The list is taken from the note as the manual prints it. Each exclusion corrects a title based reading: the excluded product is made of wood, cork or plaiting material, but its character as luggage, footwear, furniture, a toy or a brush places it elsewhere.

The exclusions show why the note must be read in full. A reader who stopped at the inclusion list would place wooden toys, brooms and coffins in class 16.28, because all three are articles of wood. The note places all three outside the class, in division 32, other manufacturing. The classification groups by the character of the product and its use, not by the material alone, and the note is the document that records those grouping decisions class by class. The correspondence table records how the old class 16.29 relates to the new classes, and it must be read with the note, not instead of it.

How is the class placed in the hierarchy?

| Level | Identifier | Title |

|---|---|---|

| Section | C | Manufacturing |

| Division | 16 | Manufacture of wood and of products of wood and cork, except furniture |

| Group | 16.2 | Manufacture of products of wood, cork, straw and plaiting materials |

| Class | 16.28 | Manufacture of other products of wood and articles of cork, straw and plaiting materials |

The table follows the detailed structure. The class is the third result of the split of the old class 16.29, and it carries the old title forward. The continuity of the title does not mean continuity of content: the fuel and finishing work that sat in the old class has moved to classes 16.26 and 16.27, and the content of class 16.28 is the old content minus those two separations, as the note states it. A reader comparing Rev. 2 and Rev. 2.1 figures for the class must therefore use the correspondence table and the notes, not the shared title, to understand the change.

What does a split not decide?

A split in the classification is a change in the structure of the published categories. It is not a decision about a specific unit. When one old class becomes two or more new classes, the scopes are recorded in the correspondence table, and each new class explanatory note states what it includes and excludes. Neither document picks a new class for a specific unit. The classification is statistical only. Questions of tax, licensing, social security, collective agreements or funding fall outside the code, and the institute or register holding the record is the sole confirmer of the entry.

Where is a split class confirmed?

The check for a split class runs in three steps. First, the section 4 summary in the manual for the change as adopted. Second, the explanatory notes for the new classes, for inclusions and exclusions. The third check is the institute or register for the entry actually held. The first step is supplied here, and the other two are pointed to.

Work through the full inclusion list and the full exclusion list in the note, check the correspondence entry for class 16.29, and confirm the entry with the institute or register that holds it.

Sources

  1. Eurostat: NACE Rev. 2.1 manual, introductory guidelines and explanatory notes
  2. EUR-Lex: Statistical classification of economic activities, NACE Revision 2.1 (summary)
  3. Eurostat: Correspondence tables, NACE