Division 22: Manufacture of rubber and plastic products

Section C, Manufacturing. 13 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 22Manufacture of rubber and plastic products

    This division includes the manufacture of rubber and plastic products.

    This division is characterised by the raw materials used in the manufacturing process. However, this does not imply that the manufacture of all products made of these materials is classified here.

    This division also includes the manufacture of products of composite materials in which plastic is the predominant material.

  2. 22.1Manufacture of rubber products
    ISTAT explanatory notes ›

    This group includes the manufacture of rubber products.

  3. 22.11Manufacture, retreading and rebuilding of rubber tyres and manufacture of tubes
    ISTAT explanatory notes ›

    Excludes

    • manufacture of tube repair materials, see 22.1222.12
    • tyre and tube repair, fitting or replacement, see 95.395.3
  4. 22.11.1Manufacture of rubber tyres and manufacture of tubes
  5. 22.11.10Manufacture of rubber tyres and manufacture of tubes
    From ATECO 2022: 22.11.10 Fabbricazione di pneumatici e di camere d'aria (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of rubber tyres for vehicles, equipment, mobile machinery, aircraft, toy, furniture and other uses:
      • pneumatic tyres
      • solid or cushion tyres
    • manufacture of inner tubes for tyres
    • manufacture of pneumatic tyres and inner tubes of rubber, of a kind used for bicycles
    • manufacture of interchangeable tyre treads, tyre flaps, camelback strips for retreading tyres, etc.
  6. 22.11.2Retreading and rebuilding of rubber tyres
  7. 22.11.20Retreading and rebuilding of rubber tyres
    From ATECO 2022: 22.11.20 Rigenerazione e ricostruzione di pneumatici (all from here)
    ISTAT explanatory notes ›

    Includes

    • tyre retreating
    • tyre rebuilding
  8. 22.12Manufacture of other rubber products
    ISTAT explanatory notes ›

    Excludes

    • manufacture of tyre cord fabrics, see 13.9613.96
    • manufacture of apparel of elastic fabrics, see 14.22, 14.2914.2214.29
    • manufacture of rubber sole and other rubber parts of footwear, see 15.2015.20
    • manufacture of glues and adhesives based on rubber, see 20.5920.59
    • manufacture of camelback strips, see 22.1122.11
    • manufacture of inflatable rafts and boats, see 30.11, 30.12, 30.1330.1130.1230.13
    • manufacture of mattresses of uncovered cellular rubber, see 31.0031.00
    • manufacture of rubber sports requisites (e.g. swimming and paddling pools), except apparel, see 32.3032.30
    • manufacture of rubber games and toys, (including children's wading pools, inflatable children's rubber boats, inflatable rubber animals, balls, etc.), see 32.4032.40
    • reclaiming of rubber, see 38.2138.21
  9. 22.12.0Manufacture of other rubber products
  10. 22.12.00Manufacture of other rubber products
    From ATECO 2022: 22.19.09 Fabbricazione di altri prodotti in gomma n.c.a. (in part) · 32.99.90 Fabbricazione di altri articoli n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of other products of natural or synthetic rubber, unvulcanised, vulcanised or hardened:
      • rubber plates, sheets, strip, rods, profile shapes
      • tubes, pipes and hoses
      • rubber conveyor or transmission belts or belting
      • rubber hygienic articles: sheath contraceptives, teats, hot-water bottles, etc.
      • rubber articles of apparel
      • rubber thread and rope
      • rubberised yarn and fabrics
      • rubber rings, fittings and seals
      • rubber roller coverings
      • inflatable rubber mattresses
      • inflatable balloons
    • manufacture of rubber brushes
    • manufacture of hard rubber pipe stems
    • manufacture of hard rubber combs, hairpins, hair rollers, and similar
    • manufacture of rubber expansion joints for the construction industry
    • manufacture of gaskets of vulcanised rubber
    • manufacture of cellular rubber latex
    • manufacture of rubber floor coverings
    • manufacture of rubber floor mats
    • manufacture of foam rubber mattress padding and related semi-finished products
    • manufacture of tube repair materials

    Also includes

    • manufacture of rubber repair materials
    • manufacture of textile fabric impregnated, coated, covered or laminated with rubber
    • manufacture of rubber waterbed mattresses
    • manufacture of rubber bathing caps and aprons
    • manufacture of rubber wetsuits and diving suits
    • manufacture of rubber sex articles
    • manufacture of apparel made of latex
  11. 22.2Manufacture of plastic products
    ISTAT explanatory notes ›

    This group comprises processing new or spent (in other words, recycled) plastic resins into intermediate or final products, using processes such as compression moulding; extrusion moulding; injection moulding; blow moulding; casting. For most of these, the production process is such that a wide variety of products can be made.

    Excludes

    • production of plastic parts or accessories, which are suitable for use solely or principally for motor vehicles, see 29.329.3
  12. 22.21Manufacture of plastic plates, sheets, tubes and profiles
    ISTAT explanatory notes ›

    Excludes

    • manufacture of plastics in primary forms, see 20.1620.16
    • manufacture of articles of synthetic or natural rubber, see 22.122.1
    • embedding of metal pipes with polyurethane foam and encasing with a plastic pipe (e.g. for steam and hot water supply services), see 22.2522.25
  13. 22.21.0Manufacture of plastic plates, sheets, tubes and profiles
  14. 22.21.00Manufacture of plastic plates, sheets, tubes and profiles
    From ATECO 2022: 22.21.00 Fabbricazione di lastre, fogli, tubi e profilati in materie plastiche (in part) · 22.29.02 Fabbricazione di oggetti per l'ufficio e la scuola in plastica (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of semi-manufactures of plastic products:
      • plates, sheets, blocks, film, foil, strip, etc.
    • manufacture of finished plastic products:
      • tubes, pipes and hoses; hose and pipe fittings
      • cellophane film or sheet
    • manufacture of flexible or rigid plates and sheets of cellular polyurethane
    • manufacture of plastic plates, sheets, film, foil and strip, reinforced, laminated, supported or similarly combined with other materials
    • manufacture of self-adhesive plates, sheets, film, foil, tapes and strip of plastic
  15. 22.22Manufacture of plastic packing goods
    ISTAT explanatory notes ›

    This class also includes refurbishing, e.g. cleaning and repairing, of industrial packaging, e.g. reservoirs, tanks, vats and similar containers of plastics, for industrial use.

    Excludes

    • manufacture of luggage and handbags of plastic, see 15.1215.12
  16. 22.22.0Manufacture of plastic packing goods
  17. 22.22.00Manufacture of plastic packing goods
    From ATECO 2022: 22.22.00 Fabbricazione di imballaggi in materie plastiche (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of plastic articles for the packing of goods:
      • plastic bags, sacks, containers, boxes, cases, carboys, bottles, etc.
  18. 22.23Manufacture of doors and windows of plastic
  19. 22.23.0Manufacture of doors and windows of plastic
  20. 22.23.00Manufacture of doors and windows of plastic
    From ATECO 2022: 22.23.02 Fabbricazione di porte, finestre, intelaiature eccetera in plastica per l'edilizia (in part) · 22.23.09 Fabbricazione di altri articoli in plastica per l'edilizia (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of doors, windows and their frames of plastic
    • manufacture of multi-material doors and windows with the frame made of plastic
    • manufacture of shutters, blinds (including venetian blinds) and similar articles, and parts thereof, made of plastic
    • manufacture of multi-material shutters for doors and windows with the frame made of plastic
  21. 22.24Manufacture of builders' ware of plastic
    ISTAT explanatory notes ›

    Excludes

    • manufacture of greenhouses predominantly made of wood, see 16.2316.23
    • manufacture of rubber floors, see 22.1222.12
    • manufacture of doors and windows of plastic, see 22.2322.23
    • manufacture of greenhouses predominantly made of metal, see 25.1125.11
  22. 22.24.0Manufacture of builders' ware of plastic
    ISTAT explanatory notes ›

    Implementation rule

    • The manufacture of builders' ware of plastic is subdivided in manufacture of wall and floor coverings of plastic, and manufacture of other builders' ware of plastic.
  23. 22.24.01Manufacture of wall and floor coverings of plastic
    From ATECO 2022: 22.23.01 Fabbricazione di rivestimenti elastici per pavimenti (vinile, linoleum eccetera) (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of builders' plastics ware, e.g:
      • skirting boards
      • plastic floor, wall or ceiling coverings in rolls or in the form of tiles, etc.
    • manufacture of resilient floor coverings (e.g. vinyl, linoleum)
  24. 22.24.09Manufacture of other builders' ware of plastic
    From ATECO 2022: 22.23.09 Fabbricazione di altri articoli in plastica per l'edilizia (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of builders' plastics ware, e.g.:
      • tanks, reservoirs
      • plastic sanitaryware like plastic baths, shower baths, washbasins, lavatory pans, flushing cisterns, etc.
    • manufacture of greenhouses predominantly made of plastics

    Also includes

    • manufacture of sanitaryware made out of a mixture of plastics and minerals, with the minerals serving as a filler

    Excludes

    • manufacture of greenhouses predominantly made of wood, see 16.23.0916.23.09
    • manufacture of greenhouses predominantly made of metal, see 25.11.0025.11.00
  25. 22.25Processing and finishing of plastic products
    ISTAT explanatory notes ›

    This class includes general activities for the processing and finishing of plastic products, typically carried out on a fee or contract basis.

    Excludes

    • plastic coating of metal surfaces, see 25.5125.51
  26. 22.25.0Processing and finishing of plastic products
  27. 22.25.00Processing and finishing of plastic products
    From ATECO 2022: 22.21.00 Fabbricazione di lastre, fogli, tubi e profilati in materie plastiche (in part) · 22.22.00 Fabbricazione di imballaggi in materie plastiche (in part) · 22.23.01 Fabbricazione di rivestimenti elastici per pavimenti (vinile, linoleum eccetera) (in part) · 22.23.02 Fabbricazione di porte, finestre, intelaiature eccetera in plastica per l'edilizia (in part) · 22.23.09 Fabbricazione di altri articoli in plastica per l'edilizia (in part) · 22.29.02 Fabbricazione di oggetti per l'ufficio e la scuola in plastica (in part) · 22.29.09 Fabbricazione di altri articoli in materie plastiche n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • processing of plastics (e.g. by cutting, chamfering, turning, milling, drilling, threading by computer numerical control (CNC) or other machineries)
    • bending, gluing and welding of plastic materials
    • processing of plastic surfaces (e.g. by engraving, sandblasting, microblasting, polishing)
    • coating of plastic surfaces (e.g. painting, varnishing and metallisation of plastics)

    Also includes

    • cladding of metal pipes with plastics
    • embedding of metal pipes with polyurethane foam and encasing with a plastic pipe (e.g. for steam and hot water supply services)
    • welding of plastic tanks and pipes
    • metal coating of plastics
  28. 22.26Manufacture of other plastic products
    ISTAT explanatory notes ›

    Excludes

    • manufacture of plastic luggage, see 15.1215.12
    • manufacture of plastic footwear, see 15.2015.20
    • manufacture of plastic furniture, see 31.0031.00
    • manufacture of mattresses of uncovered cellular plastic, see 31.0031.00
    • manufacture of plastic sports requisites, see 32.3032.30
    • manufacture of plastic games and toys, see 32.4032.40
    • manufacture of plastic medical and dental appliances, see 32.5032.50
    • manufacture of plastic ophthalmic goods, see 32.5032.50
    • manufacture of brooms and brushes, see 32.9132.91
    • manufacture of plastic safety headgear and other personal safety equipment of plastics, see 32.9932.99
  29. 22.26.1Manufacture of plastic equipment for cleaning
    ISTAT explanatory notes ›

    Also includes

    • manufacture of plastic equipment for cleaning
  30. 22.26.11Manufacture of plastic equipment for cleaning for domestic use
    From ATECO 2022: 22.29.09 Fabbricazione di altri articoli in materie plastiche n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • mancufacture of plastic cleaning buckets for domestic use

    Excludes

    • manufacture of brooms and brushes, see 32.91.0032.91.00
  31. 22.26.12Manufacture of plastic equipment for cleaning for non-domestic use
    From ATECO 2022: 22.29.09 Fabbricazione di altri articoli in materie plastiche n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of professional plastic cleaning trolleys
    • manufacture of professional plastic squeegees or wipers

    Excludes

    • manufacture of brooms and brushes, see 32.91.0032.91.00
  32. 22.26.9Manufacture of other plastic products n.e.c.
  33. 22.26.91Manufacture of plastic office and school supplies
    From ATECO 2022: 22.29.02 Fabbricazione di oggetti per l'ufficio e la scuola in plastica (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of plastic office or school supplies
  34. 22.26.99Manufacture of other various plastic products n.e.c.
    From ATECO 2022: 22.29.01 Fabbricazione di parti in plastica per calzature (in part) · 22.29.09 Fabbricazione di altri articoli in materie plastiche n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of plastic tableware, kitchenware and toilet articles
    • manufacture of diverse plastic products, e.g.:
      • plastic headgear, insulating fittings, parts of light fittings, office or school supplies, articles of apparel, fittings for furniture, statuettes, transmission and conveyer belts, plastic shoe-lasts, plastic cigar and cigarette holders, combs, plastic hair curlers, plastic novelties
    • manufacture of products from polymer clay
    • manufacture of plastic shoe lasts
    • manufacture of plastic wallpaper

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

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