Wholesale of hardware, plumbing and heating equipment and supplies

This class includes: - wholesale of ironware and similar household hardware - wholesale of fittings - wholesale of hot water heaters, radiators and boilers - wholesale of sanitary installation equipment: • tubes, pipes, fittings, taps, T pieces, connections, rubber pipes, etc. - wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools), including power hand tools - wholesale of heating, ventilation and air-conditioning equipment, for non-domestic use

This class excludes: - wholesale of heating, ventilation and air-conditioning equipment, for domestic use, see 46.43 - wholesale of mining, construction and civil engineering machinery, see 46.63 - wholesale of sanitary equipment, see 46.83