Includes
Boilers, 15 pounds WSP and under (for boilers over 15 pounds WSP, see FSC 4410); Domestic Water Storage Tanks through 100 gallon capacity; Fireplace Heaters; Furnaces; Space Heaters; Heating Radiators; Immersion Heaters; Water Heaters, through 100 gallon recovery capacity (for heaters over 100 gallons recovery capacity, see FSC 4410).

Excludes
Vehicle Heaters (FSC 2540); Aircraft Heaters (FSC 1660).

Possible NAICS Codes
333414 – Heating Equipment (except Warm Air Furnaces) Manufacturing
335210 – Small Electrical Appliance Manufacturing
333415 – Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing
336411 – Aircraft Manufacturing
332323 – Ornamental and Architectural Metal Work Manufacturing
333310 – Commercial and Service Industry Machinery Manufacturing
238220 – Plumbing, Heating, and Air-Conditioning Contractors
333241 – Food Product Machinery Manufacturing
424410 – General Line Grocery Merchant Wholesalers
423720 – Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers

Includes
Domestic and Industrial Vacuum Cleaning Equipment; Carpet Sweepers.

Excludes
Self-propelled and Trailer Mounted Vacuum Cleaners.

Possible NAICS Codes
423850 – Service Establishment Equipment and Supplies Merchant Wholesalers
331222 – Steel Wire Drawing

Includes
Fireplace Sets; Vases and Urns; Household Sewing Machines.

Possible NAICS Codes
335210 – Small Electrical Appliance Manufacturing
321999 – All Other Miscellaneous Wood Product Manufacturing
335220 – Major Household Appliance Manufacturing
423620 – Household Appliances, Electric Housewares, and Consumer Electronics Merchant Wholesalers
333310 – Commercial and Service Industry Machinery Manufacturing
721110 – Hotels (except Casino Hotels) and Motels
337214 – Office Furniture (except Wood) Manufacturing
337122 – Nonupholstered Wood Household Furniture Manufacturing
325211 – Plastics Material and Resin Manufacturing
811412 – Appliance Repair and Maintenance

Includes
Manicure Tables

Possible NAICS Codes
335210 – Small Electrical Appliance Manufacturing
333310 – Commercial and Service Industry Machinery Manufacturing
561990 – All Other Support Services
333924 – Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing
334111 – Electronic Computer Manufacturing
334516 – Analytical Laboratory Instrument Manufacturing
721110 – Hotels (except Casino Hotels) and Motels
333998 – All Other Miscellaneous General Purpose Machinery Manufacturing
541519 – Other Computer Related Services
513210 – Software Publishers

Includes
Dishwashing Machines; Food Slicing Machines; Food Mixers; Utility Carts Specially designed for use in Kitchen and Dining Area.

Excludes
Sinks; Serving Carts (see class 7310 for Food Serving Carts).

Possible NAICS Codes
333241 – Food Product Machinery Manufacturing
339994 – Broom, Brush, and Mop Manufacturing
333310 – Commercial and Service Industry Machinery Manufacturing
325998 – All Other Miscellaneous Chemical Product and Preparation Manufacturing
335220 – Major Household Appliance Manufacturing
811412 – Appliance Repair and Maintenance
326199 – All Other Plastics Product Manufacturing
335210 – Small Electrical Appliance Manufacturing
423620 – Household Appliances, Electric Housewares, and Consumer Electronics Merchant Wholesalers
312112 – Bottled Water Manufacturing

Includes
Toothpaste; Shaving Soap.

Excludes
Medicated Soaps.

Possible NAICS Codes
325611 – Soap and Other Detergent Manufacturing
333310 – Commercial and Service Industry Machinery Manufacturing

Includes
Abrasive Belts and Belting; Hones; Abrasive Wheels, Multiapplication.

Excludes
Dental Abrasives; Abrasive Cones, and other Abrasive Attachments for equipment.

Possible NAICS Codes
423840 – Industrial Supplies Merchant Wholesalers
327910 – Abrasive Product Manufacturing
335210 – Small Electrical Appliance Manufacturing
333991 – Power-Driven Handtool Manufacturing
333515 – Cutting Tool and Machine Tool Accessory Manufacturing
423330 – Roofing, Siding, and Insulation Material Merchant Wholesalers
326220 – Rubber and Plastics Hoses and Belting Manufacturing
334111 – Electronic Computer Manufacturing

Includes
Electronic Precipitators; Dust Collection Equipment.

Excludes
Fan and Blower Equipment (FSC 4140); Air Conditioning Equipment (FSC 4120).

Possible NAICS Codes
333413 – Industrial and Commercial Fan and Blower and Air Purification Equipment Manufacturing
333415 – Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing
335210 – Small Electrical Appliance Manufacturing
339113 – Surgical Appliance and Supplies Manufacturing
336110 – Automobile and Light Duty Motor Vehicle Manufacturing
444140 – Hardware Retailers
333998 – All Other Miscellaneous General Purpose Machinery Manufacturing

Includes
Washing Machines; Extractors; Wringers; Drying Tumblers; Ironers; Presses; Starching Machines; Marking Equipment; Mobile Laundry and Dry Cleaning Units.

Possible NAICS Codes
333310 – Commercial and Service Industry Machinery Manufacturing
335220 – Major Household Appliance Manufacturing
325998 – All Other Miscellaneous Chemical Product and Preparation Manufacturing
812320 – Drycleaning and Laundry Services (except Coin-Operated)
335210 – Small Electrical Appliance Manufacturing
423620 – Household Appliances, Electric Housewares, and Consumer Electronics Merchant Wholesalers
325611 – Soap and Other Detergent Manufacturing
321999 – All Other Miscellaneous Wood Product Manufacturing
444140 – Hardware Retailers
325612 – Polish and Other Sanitation Good Manufacturing

Includes
Store Type Units; Window and Room Type Units; Marine, and Vehicular Air Conditioning Units; Air Conditioning Plants and Systems.

Excludes
Air Conditioning Components (FSC 4130, or as otherwise specifically prescribed by the indexes and structure of the FSC).

Notes
This class includes only complete air conditioning equipment, systems, and plants. Also included are specially designed nonoperating accessories such as a window panel used with a window type air conditioning unit to facilitate mounting. Excluded from this class are operating components, assemblies, parts, attachments, or accessories for use in or on air conditioning equipment, which are to be classified in FSC 4130, or as otherwise specifically prescribed by the indexes and structure of the FSC.

Possible NAICS Codes
333415 – Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing
238220 – Plumbing, Heating, and Air-Conditioning Contractors
335220 – Major Household Appliance Manufacturing
423730 – Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers
334290 – Other Communications Equipment Manufacturing
333413 – Industrial and Commercial Fan and Blower and Air Purification Equipment Manufacturing
444140 – Hardware Retailers
221330 – Steam and Air-Conditioning Supply
333912 – Air and Gas Compressor Manufacturing
334512 – Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use

Includes
Conduit; Raceways; Face Plates; Condulets; Outlet and Junction Boxes; Pole Line Hardware, not elsewhere classifiable.

Possible NAICS Codes
335999 – All Other Miscellaneous Electrical Equipment and Component Manufacturing
335932 – Noncurrent-Carrying Wiring Device Manufacturing
335931 – Current-Carrying Wiring Device Manufacturing
423610 – Electrical Apparatus and Equipment, Wiring Supplies, and Related Equipment Merchant Wholesalers
336413 – Other Aircraft Parts and Auxiliary Equipment Manufacturing
238210 – Electrical Contractors and Other Wiring Installation Contractors
327110 – Pottery, Ceramics, and Plumbing Fixture Manufacturing
332710 – Machine Shops
332510 – Hardware Manufacturing
335311 – Power, Distribution, and Specialty Transformer Manufacturing

Includes
Warming and/or Chilling Tables, Stationary and Portable; Serving Carts; Field and Mobile Baking Ovens; Toasters; Waffle Irons; Grills; Special Aircraft, Marine, and Railway Type Food Cooking Equipment; Utensils with Integral Heating Units; Cafeteria Type Display Cases and Showcases; Soda Fountains; Milk, Soda, and/or Ice Cream Dispensers; Cold Food Counters; Combination Heated-Refrigerated Food Serving Equipment; Carbonators; and other types of refrigerated food serving and display equipment commonly used in cafeterias, mess hall kitchens, and the like.

Excludes
Carts other than Serving; Commissary or Food Store Type Refrigeration Equipment; Commercial Household, or Professional and Scientific Refrigerators; Drinking Fountains; (see class 4110 for items excluded from class 7310).

Notes
This class includes warming and/ or chilling equipment used for the display and serving of food.

Possible NAICS Codes
333241 – Food Product Machinery Manufacturing
325998 – All Other Miscellaneous Chemical Product and Preparation Manufacturing
333310 – Commercial and Service Industry Machinery Manufacturing
322230 – Stationery Product Manufacturing
325211 – Plastics Material and Resin Manufacturing
332215 – Metal Kitchen Cookware, Utensil, Cutlery, and Flatware (except Precious) Manufacturing
337215 – Showcase, Partition, Shelving, and Locker Manufacturing

Includes
Anesthesia Apparatus; Blood Transfusion Apparatus; Oxygen Therapy Apparatus; Respirators; Orthopedic Supplies; Arch Supports; Clinical Thermometers; Sutures; Hearing Aids; Veterinary Equipment, Endoscopes, Fiber Optic.

Excludes
Ophthalmic Instruments, Equipment, and Supplies; Non-Medical Endoscopes.

Possible NAICS Codes
423450 – Medical, Dental, and Hospital Equipment and Supplies Merchant Wholesalers
339113 – Surgical Appliance and Supplies Manufacturing
339112 – Surgical and Medical Instrument Manufacturing
325411 – Medicinal and Botanical Manufacturing

Includes
Cloth; Papers; Powders; Abrasive Polishing Compounds; Metal Finishing Abrasives; Industrial Diamonds; Diamond Dust; Rouge.

Possible NAICS Codes
327910 – Abrasive Product Manufacturing
423710 – Hardware Merchant Wholesalers
326122 – Plastics Pipe and Pipe Fitting Manufacturing
444110 – Home Centers
444140 – Hardware Retailers

Includes
Drills; Riveters; Portable Electric Saws; Pneumatic Tools; Abrasive Wheels, Cones and other Abrasive Attachments for use only on Hand Held Power Tools.

Possible NAICS Codes
332216 – Saw Blade and Handtool Manufacturing
333991 – Power-Driven Handtool Manufacturing
444110 – Home Centers
444140 – Hardware Retailers
333515 – Cutting Tool and Machine Tool Accessory Manufacturing
332510 – Hardware Manufacturing