Division 14: Manufacture of wearing apparel

Section C, Manufacturing. 8 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 14Manufacture of wearing apparel

    This division includes all tailoring (ready-to-wear or made-to-measure), in all materials (for example, leather, fur fabric, knitted and crocheted fabrics), of all items of clothing (for example, outerwear, underwear for men, women or children; work, city or casual clothing) and accessories. There is no distinction made between clothing for adults and clothing for children.

    This division also includes manufacture of articles of apparel, clothing accessories and other articles of fur skin.

    Excludes

    • manufacture of wearing apparel made of rubber or latex, see 2222
    • manufacture of wearing apparel made of plastics, see 2222
    • repair of wearing apparel, see 95.2995.29
  2. 14.1Manufacture of knitted and crocheted apparel
  3. 14.10Manufacture of knitted and crocheted apparel
    ISTAT explanatory notes ›

    This class includesthe manufacture of knitted and crocheted apparel, e.g. knitted and crocheted hosiery, pullovers and cardigans.

    Excludes

    • manufacture of knitted and crocheted fabrics, see 13.9113.91
    • manufacture of knitted or crocheted brassieres and corsets, see 14.2214.22
    • manufacture of leather clothes and fur apparel, see 14.2414.24
  4. 14.10.1Manufacture of knitted and crocheted hosiery
  5. 14.10.10Manufacture of knitted and crocheted hosiery
    From ATECO 2022: 14.31.00 Fabbricazione di articoli di calzetteria in maglia (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of hosiery, including socks, tights and pantyhose

    Also includes

    • manufacture of medical stockings and hosiery
    • manufacture of footwear without applied soles, knitted or crocheted
  6. 14.10.2Manufacture of pullovers, cardigans and other knitted and crocheted articles
  7. 14.10.20Manufacture of pullovers, cardigans and other knitted and crocheted articles
    From ATECO 2022: 14.13.10 Confezione in serie di abbigliamento esterno (in part) · 14.14.00 Confezione di camicie, T-shirt, corsetteria e altra biancheria intima (in part) · 14.19.10 Confezioni varie e accessori per l'abbigliamento (in part) · 14.39.00 Fabbricazione di pullover, cardigan ed altri articoli simili a maglia (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of knitted or crocheted wearing apparel, including babies' wear, e.g.:
      • pullovers, cardigans, jerseys, shirts, T-shirts, blouses, waistcoats
      • coats, suits, ensembles, jackets, trousers, skirts
      • nightwear and underwear
    • manufacture of knitted and crocheted sportswear and swimwear
  8. 14.2Manufacture of other wearing apparel and accessories
    ISTAT explanatory notes ›

    This group includes the manufacture of wearing apparel, other than knitted or crocheted. The material used may be of any kind and may be coated, impregnated or rubberised.

    Excludes

    • repair of wearing apparel, see 95.2995.29
  9. 14.21Manufacture of outerwear
    ISTAT explanatory notes ›

    Excludes

    • manufacture of knitted or crocheted wearing apparel (e.g. pullovers, cardigans, jerseys, shirts, T-shirts, blouses, waistcoats, nightwear, underwear, including babies' wear), see 14.1014.10
    • manufacture of knitted and crocheted swimwear, see 14.1014.10
    • manufacture of uniforms and similar official clothing, see 14.2314.23
    • manufacture of wearing apparel of rubber or plastics, see 22.12, 22.2622.1222.26
  10. 14.21.1Mass-manufacture of outerwear
  11. 14.21.10Mass-manufacture of outerwear
    From ATECO 2022: 14.13.10 Confezione in serie di abbigliamento esterno (in part) · 14.14.00 Confezione di camicie, T-shirt, corsetteria e altra biancheria intima (in part) · 14.19.10 Confezioni varie e accessori per l'abbigliamento (in part) · 14.19.29 Confezioni di abbigliamento sportivo o di altri indumenti particolari (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of outerwear, other than knitted or crocheted (e.g. pullovers, cardigans, jerseys, coats, suits, ensembles, jackets, trousers, skirts, shirts, T-shirts, blouses, babies' outerwear garments)
    • manufacture of synthetic leather outerwear
    • manufacture or processing of parts of the products listed

    Also includes

    • manufacture of outwear trimmed with fur
    • manufacture of bridal dresses and other clothes for ceremony
  12. 14.21.2Custom tailoring of outwear
  13. 14.21.20Custom tailoring of outwear
    From ATECO 2022: 14.13.20 Sartoria e confezione su misura di abbigliamento esterno (all from here)
    ISTAT explanatory notes ›

    Includes

    • custom tailoring of bridal dresses and other clothes for ceremony

    Also includes

    • custom tailoring
  14. 14.22Manufacture of underwear
  15. 14.22.0Manufacture of underwear
  16. 14.22.00Manufacture of underwear
    From ATECO 2022: 14.14.00 Confezione di camicie, T-shirt, corsetteria e altra biancheria intima (in part) · 14.19.29 Confezioni di abbigliamento sportivo o di altri indumenti particolari (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of woven underwear and nightwear, other than knitted or crocheted (e.g. underpants, briefs, pyjamas, nightdresses, dressing gowns, slips, swimwear, babies' underwear garments)

    Also includes

    • manufacture of brassieres and corsets of all types of textile materials
  17. 14.23Manufacture of workwear
    ISTAT explanatory notes ›

    Excludes

    • manufacture of working clothes made of leather or composition leather, see 14.2414.24
    • manufacture of footwear, see 15.2015.20
    • manufacture of fire-protective clothing, see 32.9932.99
  18. 14.23.0Manufacture of workwear
  19. 14.23.00Manufacture of workwear
    From ATECO 2022: 14.12.00 Confezione di camici, divise ed altri indumenti da lavoro (all from here)
    ISTAT explanatory notes ›

    Also includes

    • manufacture of uniforms and similar official clothing (e.g. judge's gowns, church vestments)
  20. 14.24Manufacture of leather clothes and fur apparel
    ISTAT explanatory notes ›

    Excludes

    • manufacture of raw fur skins, see 01.48, 01.7001.4801.70
    • manufacture of raw hides and skins, see 10.1110.11
    • manufacture of imitation furs (long-hair cloth obtained by weaving or knitting), see 13.20, 13.9113.2013.91
    • manufacture of synthetic leather outerwear, see 14.2114.21
    • manufacture of outwear trimmed with fur, see 14.2114.21
    • manufacture of working clothes not made of leather or composition of leather, see 14.2314.23
    • manufacture of fur hats, see 14.2914.29
    • dressing and dyeing of fur, see 15.1115.11
    • manufacture of boots or shoes containing fur parts, see 15.2015.20
    • manufacture of specially designed gloves of leather or composition leather for use in sport, see 32.3032.30
  21. 14.24.0Manufacture of leather clothes and fur apparel
  22. 14.24.00Manufacture of leather clothes and fur apparel
    From ATECO 2022: 14.11.00 Confezione di abbigliamento in pelle e similpelle (in part) · 14.20.00 Confezione di articoli in pelliccia (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of wearing apparel, including working clothes, made of leather or composition leather (e.g. coats, overcoats, jackets, trousers and aprons)
    • manufacture of fur wearing apparel and clothing accessories
    • assemblies of fur skins (e.g. dropped fur skins, plates, mats, strips)
    • manufacture of diverse articles of fur skins: rugs, unstuffed pouffes, industrial polishing cloths
    • manufacture of artificial fur products
  23. 14.29Manufacture of other wearing apparel and accessories n.e.c.
    ISTAT explanatory notes ›

    Excludes

    • manufacture of knitted or crocheted footwear without applied soles, see 14.1014.10
    • manufacture of knitted and crocheted swimwear, see 14.1014.10
    • manufacture of swimwear, see 14.2214.22
    • manufacture of fur clothing accessories, see 14.2414.24
    • manufacture of plastic headgear, excluding safety headgear, see 22.2622.26
    • manufacture of safety headgear, see 32.9932.99
  24. 14.29.0Manufacture of other wearing apparel and accessories n.e.c.
  25. 14.29.00Manufacture of other wearing apparel and accessories n.e.c.
    From ATECO 2022: 14.19.10 Confezioni varie e accessori per l'abbigliamento (in part) · 14.19.21 Fabbricazione di calzature realizzate in materiale tessile senza suole applicate (in part) · 14.19.29 Confezioni di abbigliamento sportivo o di altri indumenti particolari (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of sportswear of broad woven fabrics (e.g. tracksuits, ski suits, other technical sportswear)
    • manufacture of garments made up of non-wovens
    • manufacture of hats and caps
    • manufacture of leather gloves and hats
    • manufacture of fur hats
    • manufacture of other clothing accessories (e.g. gloves, belts, shawls, ties, cravats, hairnets)
    • manufacture of babies' sportswear and clothing accessories

    Also includes

    • manufacture of footwear of textile material without applied soles (except knitted or crocheted)

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

ISTAT files used

ATECO documentation on istat.it