Manufacture of bearings, gears, gearing and driving elements

This class includes: - manufacture of industrial taps and valves, including regulating valves and intake taps - manufacture of sanitary taps and valves - manufacture of heating taps and valves

This class excludes: - manufacture of valves of unhardened vulcanised rubber, glass or of ceramic materials, see 22.19, 23.19 or 23.44 - manufacture of inlet and exhaust valves of internal combustion engines, see 28.11 - manufacture of hydraulic and pneumatic valves and air preparation equipment for use in pneumatic systems, see 28.12