Manufacture of other transport equipment n.e.c.

30.99
Manufacture of other transport equipment n.e.c.
This class includes:
- manufacture of hand-propelled vehicles: luggage trucks, handcarts, sledges, shopping carts etc.
- manufacture of vehicles drawn by animals: sulkies, donkey-carts, hearses etc.
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 28.22
- decorative restaurant carts, such as a desert cart, food wagons, see 31.01