WZ 2025 32.30 → EMTAK 2025-equivalent (Estonia)

Gedeelde EU-bovenklasse

32.30

Manufacture of sports goods

This class includes the manufacture of sporting and athletic goods (except apparel and footwear). This class includes: - manufacture of articles and equipment for sports, outdoor and indoor games, of any material, e.g.: • hard, soft and inflatable balls • rackets, bats and clubs • skis, bindings and poles • ski boots, snowboard boots and cross-country ski footwear • sailboards, surfboards and waterskis • requisites for sport fishing, including landing-nets • decoy ‘birds’ and similar requisites for hunting or shooting • articles and equipment for mountain climbing • gloves for use in sport, of leather or composition leather • basins for swimming and padding pools • ice skates, roller skates • bows and crossbows • gymnasium, fitness centre or athletic equipment • metal weights as used for weightlifting This class excludes: - manufacture of boat sails, see 13.96 - manufacture of sports apparel, see 14.29 - manufacture of saddlery and harness, see 15.12 - manufacture of whips and riding crops, see 15.12 - manufacture of sports footwear, see 15.20 - manufacture of rubber wetsuits and diving suits, see 22.12 - manufacture of plastic headgear excluding safety headgear, see 22.26 - manufacture of sporting, hunting or target-shooting weapons and ammunition, see 25.30 - manufacture of sports vehicles other than bobsleighs, toboggans, etc, see divisions 29, 30 - manufacture of boats for sports and recreation, see 30.12 - manufacture of billiard tables, see 32.40 - manufacture of earplugs and noise plugs (e.g. for swimming and noise protection), see 32.99 - manufacture of safety headgear, see 32.99 - repair of sports goods, see 95.29