Manufacture of other transport equipment n.e.c.

This class includes: - manufacture of hand-propelled vehicles: luggage trucks, handcarts, sledges, shopping carts etc. - manufacture of vehicles drawn by animals: sulkies, donkey-carts, hearses etc.

This class excludes: - works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows), see 28.22 - decorative restaurant carts, such as a desert cart, food wagons, see 31.01