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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: . hard, soft and inflatable balls . rackets, bats and clubs . skis, bindings and poles . ski-boots . sailboards and surfboards . requisites for sport fishing, including landing nets . requisites for hunting, mountain climbing etc. . leather sports gloves and sports headgear . basins for swimming and padding pools etc. . ice skates, roller skates etc. . bows and crossbows . gymnasium, fitness centre or athletic equipment

This class excludes: - manufacture of boat sails, see 13.92 - manufacture of sports apparel, see 14.19 - 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 sporting weapons and ammunition, see 25.40 - manufacture of metal weights as used for weightlifting, see 25.99 - manufacture of sports vehicles other than toboggans and the like, see divisions 29 and 30 - manufacture of boats, see 30.12 - manufacture of billiard tables, see 32.40 - manufacture of ear and noise plugs (e.g. for swimming and noise protection), see 32.99 - repair of sporting goods, see 95.29