Division 15: Manufacture of leather and related products of other materials

Section C, Manufacturing. 4 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 15Manufacture of leather and related products of other materials

    This division includes dressing and dyeing of fur and the transformation of hides or skins into leather by tanning or curing and fabricating the leather into products for final consumption.

    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.

  2. 15.1Tanning, dyeing, dressing of leather and fur; manufacture of luggage, handbags, saddlery and harness
    ISTAT explanatory notes ›

    This group includes the manufacture of leather and fur and products thereof.

  3. 15.11Tanning, dressing, dyeing of leather and fur
    ISTAT explanatory notes ›

    Excludes

    • production of hides and skins as part of ranching, see 01.401.4
    • production of raw hides and skins as part of slaughtering, see 10.1110.11
    • manufacture of leather apparel, see 14.2414.24
    • manufacture of imitation leather not based on natural leather, see 22.12, 22.2622.1222.26
  4. 15.11.0Tanning, dressing, dyeing of leather and fur
  5. 15.11.00Tanning, dressing, dyeing of leather and fur
    From ATECO 2022: 15.11.00 Preparazione e concia del cuoio e pelle; preparazione e tintura di pellicce (all from here)
    ISTAT explanatory notes ›

    Includes

    • tanning, dyeing and dressing of hides, skins and pre-tanned leather
    • manufacture of chamois dressed, parchment dressed, patent or metallised leathers
    • manufacture of composition leather
    • scraping, shearing, plucking, currying, tanning, bleaching and dyeing of fur skins and hides with the hair on
  6. 15.12Manufacture of luggage, handbags, saddlery and harness of any material
    ISTAT explanatory notes ›

    Excludes

    • manufacture of leather wearing apparel, see 14.2414.24
    • manufacture of leather gloves and hats, see 14.2914.29
    • manufacture of footwear, see 15.2015.20
    • manufacture of saddles for bicycles, see 30.9230.92
    • manufacture of precious metal watch bands, see 32.1232.12
    • manufacture of non-precious metal watch bands, see 32.1332.13
    • manufacture of linemen's safety belts and other belts for occupational use, see 32.9932.99
  7. 15.12.0Manufacture of luggage, handbags, saddlery and harness of any material
  8. 15.12.00Manufacture of luggage, handbags, saddlery and harness of any material
    From ATECO 2022: 15.12.01 Fabbricazione di frustini e scudisci per equitazione (in part) · 15.12.09 Fabbricazione di altri articoli da viaggio, borse e simili, pelletteria e selleria (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of luggage, handbags, backpacks, etc., of leather, composition leather or any other material where the same technology is used as for leather
    • manufacture of luggage and handbags of plastic
    • manufacture of saddlery and harness for any animal
    • manufacture of non-metallic watch bands (e.g. fabric, leather, plastic)
    • manufacture of diverse articles of leather or composition leather (e.g. driving belts, packings)
    • manufacture of shoelaces, of leather
    • manufacture of horse whips and riding crops

    Also includes

    • manufacture of leather clothes for animals
  9. 15.2Manufacture of footwear
  10. 15.20Manufacture of footwear
    ISTAT explanatory notes ›

    Excludes

    • manufacture of knitted or crocheted footwear without applied soles, see 14.1014.10
    • manufacture of footwear of textile material without applied soles, except knitted or crocheted, see 14.2914.29
    • manufacture of ski-boots, see 32.3032.30
    • manufacture of prescription orthopaedic shoes, see 32.5032.50
  11. 15.20.1Manufacture of footwear, other than leather parts of footwear
  12. 15.20.10Manufacture of footwear, other than leather parts of footwear
    From ATECO 2022: 15.20.10 Fabbricazione di calzature (in part) · 16.29.11 Fabbricazione di parti in legno per calzature (in part) · 22.19.01 Fabbricazione di suole di gomma e altre parti in gomma per calzature (in part) · 22.29.01 Fabbricazione di parti in plastica per calzature (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of footwear for all purposes, of any material, by any process, including moulding
    • manufacture of gaiters, chaps and similar articles
    • manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap
    • manufacture of sports footwear (excluding articles and equipment for sports, e.g. ski boots)
    • manufacture of special series-produced shoes supporting the arch of the foot
    • manufacture of boots or shoes containing fur parts

    Also includes

    • manufacture of rubber, wooden or plastic parts of footwear
  13. 15.20.2Manufacture of leather parts of footwear
  14. 15.20.20Manufacture of leather parts of footwear
    From ATECO 2022: 15.20.20 Fabbricazione di parti in cuoio per calzature (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of leather parts of footwear (e.g. manufacture of uppers and parts of uppers, outer and inner soles, heels)

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