Manufacture of leather and related products of other materials
Use this division for manufacture of leather and related products of other materials when the main activity includes It also includes the manufacture of direct substitute products (like-products) made from materials other than leather (for example, rubber footwear, textile luggage). Products made from leather substitutes are included here because they are made in ways similar to those in which leather products are made (for example, luggage) and are often produced in the same unit.. Check exclusions and nearby codes before applying it to a mixed activity.