Manufacture of other transport equipment not elsewhere classified

This class includes: - manufacture of vehicles drawn by animals: sulkies, donkey-carts, hearses etc. - luggage trucks, handcarts, sledges, shopping carts and the like.

This class excludes: - 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), see 28160 (Manufacture of lifting and handling equipment); - decorative restaurant carts, such as a desert cart, food wagons, see 3100 (Manufacture of furniture).