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SECTION C : MANUFACTURING
Division 15 : Manufacture of leather and related products
Group	Class	Sub-class	Description
151			Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur
	1511		Tanning and dressing of leather; dressing and dyeing of fur
			This class excludes:
			- production of hides and skins as part of ranching, see 014
			- production of hides and skins as part of slaughtering, see 1010
			- manufacture of leather apparel, see 1410
			- manufacture of imitation leather not based on natural leather, see 2219, 2220
		15111	Flaying and curing of raw hides and skins
		15112	Tanning and finishing of sole leather
		15113	Tanning and finishing of industrial leather
		15114	Scraping, currying, tanning, bleaching, shearing and plucking and dyeing of fur skins and hides with the hair on
		15115	Finishing of upper leather, lining leather and garment leather etc.
		15116	Embroidering and embossing of leather articles
		15119	Other tanning, curing, finishing, embossing etc. of leather
	1512		Manufacture of luggage, handbags and the like, saddlery and harness
			This class excludes:
			- manufacture of leather wearing apparel, see 1410
			- manufacture of leather gloves and hats, see 1410
			- manufacture of footwear, see 1520
			- manufacture of saddles for bicycles, see 3092
			- manufacture of precious metal watch straps, see 3211
			- manufacture of non-precious metal watch straps, see 3212
			- manufacture of linemen’s safety belts and other belts for occupational use, see 3290
		15121	Manufacture of travel goods like suitcase, bags, holdalls etc.
		15122	Manufacture of purse, ladies’ handbags, artistic leather presented articles and novelties
		15123	Manufacture of saddlery and harness
		15129	Manufacture of other consumer goods of leather and substitutes of leather n.e.c.
152			Manufacture of footwear
	1520		Manufacture of footwear
			This class excludes:
			- manufacture of footwear of textile material without applied soles, see 1410
			- manufacture of plastic footwear parts, see 2220
			- manufacture of rubber boot and shoe heels and soles and other rubber footwear parts, see 2219
			- manufacture of wooden shoe parts (e.g. heels and lasts), see 1629
		15201	Manufacture of leather footwear such as shoes, sandals, chappals, leathercum- rubber/plastic cloth sandles and chappals
		15202	Manufacture of footwear made primarily of vulcalized or moulded rubber and plastic.
		15209	Manufacture of other footwear n.e.c.