North American Industry Classification System (NAICS) Canada 2017 Version 2.0

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31-33 - Manufacturing

This sector comprises establishments primarily engaged in the chemical, mechanical or physical transformation of materials or substances into new products. These products may be finished, in the sense that they are ready to be used or consumed, or semi-finished, in the sense of becoming a raw material for an establishment to use in further manufacturing. Related activities, such as the assembly of the component parts of manufactured goods; the blending of materials; and the finishing of manufactured products by dyeing, heat-treating, plating and similar operations are also treated as manufacturing activities. Manufacturing establishments are known by a variety of trade designations, such as plants, factories or mills.

Manufacturing establishments may own the materials which they transform or they may transform materials owned by other establishments. Manufacturing may take place in factories or in workers' homes, using either machinery or hand tools.

Units that completely outsource the transformation process but own the input materials are classified to the manufacturing sector. Units that completely outsource the transformation process but do not own the materials are classified to merchant wholesalers in Sector 41 Wholesale trade. These units are in fact buying the completed goods from the producer with the intention to resell it. These units may design the goods being manufactured, and may have some say in the manufacturing process.

Certain activities involving the transformation of goods are classified in other sectors. Some examples are post-harvest activities of agricultural establishments, such as crop drying; logging; the beneficiating of mineral ores; the production of structures by construction establishments; and various activities conducted by retailers, such as meat cutting and the assembly of products such as bicycles and computers.

Sales branches or offices (but not retail stores) maintained by manufacturing, refining, or mining enterprises apart from their plants or mines for the purpose of marketing their products are included in Sector 41 Wholesale trade as merchant wholesalers.

337 - Furniture and related product manufacturing

This subsector comprises establishments primarily engaged in manufacturing furniture and related products. The processes used in the manufacture of furniture are standard methods of forming materials and assembling components, including cutting, moulding and laminating. The design of the article, for both aesthetic and functional qualities, is an important aspect of the production process. Design services may be performed by the furniture establishment's own work force or may be purchased from industrial designers. Furniture is classified based on the application for which it is designed. For example, an upholstered sofa is treated as household furniture, although it may also be used in hotels or offices.

Furniture is also classified according to the component material from which it is made. Furniture made from more than one material is classified based on the material used in the frame, or if there is no frame, the predominant component material. Upholstered household furniture is classified as such, without regard to the frame material.

Furniture may be produced on a stock or custom basis and may be shipped assembled or unassembled (knockdown). Establishments primarily engaged in manufacturing furniture frames and parts are included.

  • Exclusion(s)

    • manufacturing furniture hardware (See 332 Fabricated metal product manufacturing)
    • manufacturing laboratory and hospital furniture (See 339 Miscellaneous manufacturing)
    • manufacturing seating for transportation equipment (See 336 Transportation equipment manufacturing)
    • repairing, refinishing and reupholstering furniture (See 811 Repair and maintenance)

3379 - Other furniture-related product manufacturing

This industry group comprises establishments, not classified to any other industry group, primarily engaged in manufacturing furniture-related products.

  • Exclusion(s)

    • manufacturing furniture hardware (See 3325 Hardware manufacturing)
    • manufacturing safes and vaults (See 3329 Other fabricated metal product manufacturing)
    • repairing, refinishing and reupholstering furniture (See 8114 Personal and household goods repair and maintenance)
33791 - Mattress manufacturing

This industry comprises establishments primarily engaged in manufacturing mattresses and related products.

337910 - Mattress manufacturing

This Canadian industry comprises establishments primarily engaged in manufacturing mattresses and related products.

  • Illustrative example(s)

    • bedsprings, assembled, manufacturing
    • inner spring mattresses, manufacturing
    • mattresses for waterbeds, manufacturing

    All examples

  • Exclusion(s)

    • manufacturing individual wire springs (See 332619 Other fabricated wire product manufacturing)
    • manufacturing inflatable mattresses (See 326 Plastics and rubber products manufacturing)
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