Official classification context
Industry overview This class comprises establishments principally engaged in manufacturing bed mattresses (including those made of foam rubber, polyurethane foam, and box springs) and spring cushions or box springs for cushions used in beds, chairs, etc., regardless of the material. Establishments that manufacture individual springs are classified under Major group 24 [2492].
Group context This class comprises establishments principally engaged in manufacturing furniture used in homes and offices. Establishments that manufacture furniture used in schools, meeting halls, libraries, laboratories, hospitals, transportation equipment, and other facilities are also included in this class. However, establishments principally engaged in manufacturing furniture for religious purposes are classified under Group 132 [1321], those that manufacture japanned furniture under Major G roup 32 [3271], those that manufacture stone furniture and plastic furniture under Group 139 [1399], and those that manufacture seats and other furniture that meet safety or technical standards for transportation under Major group 31.
Major group context FIXTURES This Major group comprises establishments engaged in manufacturing home and office furniture installed and used indoors, furniture for religious purposes with specific uses or roles, and fixtures. However, establishments engaged in manufacturing lacquer -coated furniture are classified in the Major group 32 -- Other manufacturing industries [3271]. Establishments engaged in manufacturing furniture and fixtures pri marily upon receiving orders by individuals are classified in the Division I -- WHOLESALE AND RETAIL TRADE [60 1], and those engaged in the modification and repair of furniture are classified in the Division R -- SERVICES, N.E.C. [9091]. Group Class Number Number