Division 32: Other manufacturing
Section C, Manufacturing. 23 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.
ISTAT publishes ATECO 2022 titles in Italian only.
- 32Other manufacturing
This division includes the manufacture of a variety of goods not covered in other parts of the classification. Since this is a residual division, production processes, input materials and use of the produced goods can vary widely and usual criteria for grouping classes into divisions have not been applied here.
- 32.1Manufacture of jewellery, bijouterie and related articles
ISTAT explanatory notes ›
This group includes the manufacture of jewellery and imitation jewellery articles.
- 32.11Striking of coins
- 32.11.0Striking of coins
- 32.11.00Striking of coinsFrom ATECO 2022: 32.11.00 Coniazione di monete (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of coins, including coins for use as legal tender, whether or not of precious metal
- 32.12Manufacture of jewellery and related articles
ISTAT explanatory notes ›
Excludes
- manufacture of non-metallic watch bands (e.g. fabric, leather, plastic, etc.), see 15.1215.12
- manufacture of base metals clad with silver, gold or platinum, not further worked, see 24.4124.41
- manufacture of statuettes and other ornaments of base metal plated with precious metal, see 25.9925.99
- manufacture of watch cases, whether or not of precious metal, see 26.5226.52
- manufacture of (non-precious) metal watch bands, see 32.1332.13
- manufacture of imitation jewellery, whether or not plated with precious metal, see 32.1332.13
- repair of jewellery, see 95.2595.25
- 32.12.1Production of precious and semi-precious stones in the worked state
- 32.12.10Production of precious and semi-precious stones in the worked stateFrom ATECO 2022: 32.12.20 Lavorazione di pietre preziose e semipreziose per gioielleria e per uso industriale (all from here)
ISTAT explanatory notes ›
Includes
- production of worked pearls
- production of precious and semi-precious stones in the worked state, including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones
- working of diamonds
- 32.12.2Manufacture of jewellery and goldsmiths' articles of precious metals
- 32.12.20Manufacture of jewellery and goldsmiths' articles of precious metalsFrom ATECO 2022: 32.12.10 Fabbricazione di oggetti di gioielleria ed oreficeria in metalli preziosi o rivestiti di metalli preziosi (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of jewellery of precious metal or of base metals clad with precious metals, or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones
- manufacture of goldsmiths' articles of precious metals or of base metals clad with precious metals, e.g.:
- dinnerware, flatware, hollowware, toilet articles, office or desk articles, articles for religious use
- manufacture of technical or laboratory articles of precious metal (except instruments and parts thereof), e.g.:
- crucibles, spatulas, electroplating anodes
- manufacture of precious metal watch bands, wristbands, watch straps and cigarette-cases
- manufacture of cutlery of precious metal
Also includes
- engraving of personal precious and non-precious metal products
- precious and semi-precious stones setting
- 32.13Manufacture of imitation jewellery and related articles
- 32.13.0Manufacture of imitation jewellery and related articles
- 32.13.00Manufacture of imitation jewellery and related articlesFrom ATECO 2022: 32.13.01 Fabbricazione di cinturini metallici per orologi (esclusi quelli in metalli preziosi) (in part) · 32.13.09 Fabbricazione di bigiotteria e articoli simili n.c.a. (in part)
ISTAT explanatory notes ›
Includes
- manufacture of costume or imitation jewellery, not incorporating natural or cultured pearls, precious or semi-precious stones or (except as plating or as minor constituents) precious metal or metal clad with precious metal, e.g.:
- rings, bracelets, necklaces, brooches, earrings and similar small objects/articles of personal adornment made from base metals plated with precious metals
- imitation jewellery containing imitation stones (e.g. imitation gemstones, imitation diamonds, and similar)
- manufacture of metal watch bands (except precious metal)
- manufacture of costume or imitation jewellery, not incorporating natural or cultured pearls, precious or semi-precious stones or (except as plating or as minor constituents) precious metal or metal clad with precious metal, e.g.:
- 32.2Manufacture of musical instruments
- 32.20Manufacture of musical instruments
ISTAT explanatory notes ›
Excludes
- reproduction of pre-recorded sound and videotapes and discs, see 18.2018.20
- manufacture of microphones, amplifiers, loudspeakers, headphones and similar components, see 26.4026.40
- manufacture of record players, tape recorders etc., see 26.4026.40
- manufacture of toy musical instruments, see 32.4032.40
- publishing of pre-recorded sound and videotapes and discs, see 59.2059.20
- piano tuning, see 95.2995.29
- repair of musical instruments not considered cultural heritage and non-historical, see 95.2995.29
- 32.20.0Manufacture of musical instruments
- 32.20.00Manufacture of musical instrumentsFrom ATECO 2022: 32.20.00 Fabbricazione di strumenti musicali (incluse parti e accessori) (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of string instruments
- manufacture of keyboard stringed instruments, including automatic pianos
- manufacture of keyboard pipe organs, harmoniums and similar keyboard instruments with free metal reeds
- manufacture of accordions and similar instruments, including mouth organs
- manufacture of wind instruments
- manufacture of percussion instruments (e.g. drums, xylophones, cymbals, castanets, maracas)
- manufacture of musical instruments that generate sound electronically (e.g. digital pianos, synthesisers)
- manufacture of musical boxes, fairground organs, calliopes, etc.
- manufacture of instrument parts and accessories, e.g.:
- metronomes, tuning forks, pitch pipes, cards, discs and rolls for automatic mechanical instruments
Also includes
- manufacture of whistles, call horns and other mouth-blown sound-signalling instruments
- 32.3Manufacture of sports goods
- 32.30Manufacture of sports goods
ISTAT explanatory notes ›
This class includes the manufacture of sporting and athletic goods (except apparel and footwear).
Excludes
- manufacture of boat sails, see 13.9613.96
- manufacture of sports apparel, see 14.2914.29
- manufacture of saddlery and harness, see 15.1215.12
- manufacture of whips and riding crops, see 15.1215.12
- manufacture of sports footwear, see 15.2015.20
- manufacture of rubber wetsuits and diving suits, see 22.1222.12
- manufacture of plastic headgear, excluding safety headgear, see 22.2622.26
- manufacture of sporting, hunting or target-shooting weapons and ammunition, see 25.3025.30
- manufacture of sports vehicles other than bobsleighs, toboggans etc., see divisions 29, 302930
- manufacture of boats for sports and recreation, see 30.1230.12
- manufacture of billiard tables, see 32.4032.40
- manufacture of earplugs and noise plugs (e.g. for swimming and noise protection), see 32.9932.99
- manufacture of safety headgear, see 32.9932.99
- repair of sports goods, see 95.2995.29
- 32.30.0Manufacture of sports goods
ISTAT explanatory notes ›
Implementation rule
- The manufacture of sports goods is subdivided in manufacture of gymnasium, fitness centre or athletic equipment, and manufacture of other sports goods.
- 32.30.01Manufacture of gymnasium, fitness centre or athletic equipmentFrom ATECO 2022: 32.30.00 Fabbricazione di articoli sportivi (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of gymnasium, fitness centre or athletic equipment
- manufacture of metal weights as used for weightlifting
- 32.30.09Manufacture of other sports goodsFrom ATECO 2022: 32.30.00 Fabbricazione di articoli sportivi (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of articles and equipment for sports, outdoor and indoor games, of any material, e.g.:
- hard, soft and inflatable balls
- rackets, bats and clubs
- skis, bindings and poles
- ski boots, snowboard boots and cross-country ski footwear
- sailboards, surfboards and waterskis
- requisites for sport fishing, including landing-nets
- decoy 'birds' and similar requisites for hunting or shooting
- table tennis equipment
- articles and equipment for mountain climbing
- gloves for use in sport, of leather or composition leather
- basins for swimming and padding pools
- ice skates, roller skates
- bows and crossbows
- manufacture of articles and equipment for sports, outdoor and indoor games, of any material, e.g.:
- 32.4Manufacture of games and toys
- 32.40Manufacture of games and toys
ISTAT explanatory notes ›
This class includes the manufacture of dolls, toys and games (including electronic games), scale models and children's vehicles (except metal bicycles and tricycles).
Excludes
- 32.40.1Manufacture of games
- 32.40.10Manufacture of gamesFrom ATECO 2022: 32.40.10 Fabbricazione di giochi (inclusi i giochi elettronici) (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of playing cards
- manufacture of games of paper or paperboard
- manufacture of board games and similar games
- manufacture of electronic board games
- manufacture of electronic games with fixed (non-replaceable) software
- manufacture of reduced-size (scale) models and similar recreational models, electrical trains, construction sets, etc.
- manufacture of gaming and gambling machines
- manufacture of billiards and special tables for casino games, etc.
- manufacture of table tennis tables
- manufacture of articles for funfair, table or parlour games
- manufacture of puzzles and similar articles
- manufacture of toy drones
- 32.40.2Manufacture of toys
- 32.40.20Manufacture of toysFrom ATECO 2022: 32.40.20 Fabbricazione di giocattoli (inclusi i tricicli e gli strumenti musicali giocattolo) (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of dolls and doll garments, parts and accessories
- manufacture of action figures
- manufacture of toy animals
- manufacture of wheeled toys designed to be ridden, including plastic bicycles and tricycles
- manufacture of toy musical instruments
- manufacture of toys of paper or paperboard
- manufacture of ceramic toys
- manufacture of glass toys
- manufacture of wooden toys
- manufacture of plastic toys
Also includes
- manufacture of fabric toys
- manufacture of rubber games and toys, (including children's wading pools, inflatable children's rubber boats, inflatable rubber animals, balls, etc.)
- 32.5Manufacture of medical and dental instruments and supplies
- 32.50Manufacture of medical and dental instruments and supplies
ISTAT explanatory notes ›
This class includes the manufacture of laboratory apparatus, surgical and medical instruments, surgical appliances and supplies, dental equipment and supplies, orthodontic goods, dentures and orthodontic appliances.
Further included is the manufacture of medical, dental and similar furniture where the additional specific functions determine the purpose of the product (for example, dentist's chairs with built-in hydraulic functions).
More specifically, this class includes medical, surgical, dental and veterinary instruments and applicances, supplies and furniture.
Excludes
- manufacture of special series-produced shoes supporting the arch of the foot, see 15.2015.20
- manufacture of denture fixative pastes and powders, see 20.4220.42
- manufacture of wadding, gauze, bandages and similar articles (e.g. dressings, adhesive plasters, poultices, impregnated or coated with pharmaceutical substances), see 21.2021.20
- manufacture of electromedical and electrotherapeutic apparatus, see 26.6026.60
- manufacture of hearing aids, see 26.6026.60
- manufacture of pacemakers, see 26.6026.60
- manufacture of optical instruments and lenses, e.g. binoculars, microscopes, see 26.7026.70
- manufacture of wheelchairs, see 30.9230.92
- retail sale of corrective glasses, lenses and sunglasses, see 47.7447.74
- 32.50.1Manufacture of dentures
- 32.50.10Manufacture of denturesFrom ATECO 2022: 32.50.20 Fabbricazione di protesi dentarie (inclusa riparazione) (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of dentures
- manufacture of dental prostheses on implants
- manufacture of custom-made devices for dental use, including orthodontic devices
- repair of the aforementioned devices
- 32.50.2Manufacture of other prosthetic devices and aids
- 32.50.20Manufacture of other prosthetic devices and aidsFrom ATECO 2022: 32.50.20 Fabbricazione di protesi dentarie (inclusa riparazione) (in part) · 32.50.30 Fabbricazione di protesi ortopediche, altre protesi ed ausili (inclusa riparazione) (in part)
ISTAT explanatory notes ›
Includes
- manufacture of artificial teeth and dental fittings
- manufacture of orthopaedic and prosthetic devices
- manufacture of made-to-measure orthopaedic footwear and special insoles for correcting orthopaedic conditions
- manufacture of glass eyes
- manufacture of artificial limbs
- manufacture of crutches
- repair of the aforementioned devices
- 32.50.3Manufacture of ophthalmic lenses
- 32.50.30Manufacture of ophthalmic lensesFrom ATECO 2022: 32.50.40 Fabbricazione di lenti oftalmiche (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of ophthalmic goods, eyeglasses, sunglasses, lenses ground to prescription, contact lenses, safety goggles
- 32.50.4Manufacture of eyeglass frames
- 32.50.40Manufacture of eyeglass framesFrom ATECO 2022: 32.50.50 Fabbricazione di armature per occhiali di qualsiasi tipo; montatura in serie di occhiali comuni (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of eyeglass frames
- 32.50.5Manufacture of other medical and dental instruments and supplies
- 32.50.51Manufacture of medical and dental instruments and appliancesFrom ATECO 2022: 32.50.12 Fabbricazione di apparecchi e strumenti per odontoiatria e di apparecchi medicali (incluse parti staccate e accessori) (in part) · 32.50.14 Fabbricazione di centrifughe per laboratori (in part)
ISTAT explanatory notes ›
Includes
- manufacture of dental laboratory furnaces
- manufacture of laboratory ultrasonic cleaning machinery
- manufacture of medical, surgical or laboratory sterilisers
- manufacture of laboratory-type centrifuges
- manufacture of dental instruments and appliances
- manufacture of medical thermometers
- manufacture of ophthalmic instruments and appliances
- manufacture of artificial respiration machines
- manufacture of instruments and appliances for ozone, oxygen and aerosol therapies
Also includes
- manufacture of non-edible orally administered devices for weight management or special medical purposes
- 32.50.52Manufacture of medical and dental suppliesFrom ATECO 2022: 32.50.11 Fabbricazione di materiale medico-chirurgico e veterinario (in part) · 32.99.19 Fabbricazione di altre attrezzature ed altri articoli protettivi di sicurezza (in part)
ISTAT explanatory notes ›
Includes
- manufacture of surgical drapes and sterile yarns/tissue
- manufacture of dental fillings and cements (except denture adhesives), dental wax and other dental plaster preparations
- manufacture of bone reconstruction cements
- manufacture of articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences, e.g. plates which remain permanently in the body (e.g. to replace part or the whole of a bone)
- manufacture of syringes, needles, catheters, cannulae etc.
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks)
- manufacture of sterile suture materials
- 32.50.53Manufacture of medical and dental furnitureFrom ATECO 2022: 32.50.13 Fabbricazione di mobili per uso medico, chirurgico, odontoiatrico e veterinario (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of medical, surgical, dental or veterinary furniture, e.g.:
- operating tables
- examination tables
- hospital beds with mechanical fittings
- dentist chairs
- manufacture of medical, surgical, dental or veterinary furniture, e.g.:
- 32.9Manufacturing n.e.c.
- 32.91Manufacture of brooms and brushes
ISTAT explanatory notes ›
Excludes
- manufacture of electric toothbrushes, see 27.5127.51
- 32.91.0Manufacture of brooms and brushes
- 32.91.00Manufacture of brooms and brushesFrom ATECO 2022: 32.91.00 Fabbricazione di scope e spazzole (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of brooms and brushes (e.g. toilet brushes, household brushes, paintbrushes, fine brushes, technical and industrial brushes, including brushes constituting parts of machines, hand-operated mechanical floor sweepers, mops and feather-dusters, paint pads and rollers, squeegees and other brushes, brooms, mops)
- manufacture of shoe and clothes brushes
- 32.99Other manufacturing n.e.c.
ISTAT explanatory notes ›
Excludes
- manufacture of lighter wicks, see 13.9613.96
- manufacture of workwear, see 14.2314.23
- manufacture of paper novelties, see 17.2517.25
- manufacture of manufacture of horse whips and riding crops, see 15.1215.12
- manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap, see 15.2015.20
- manufacture of matches, see 20.5920.59
- manufacture of plastic headgear excluding safety headgear, see 22.2622.26
- manufacture of toner cartridges, see 26.2026.20
- manufacture of individual protective masks (e.g. FFP2, FFP3, surgical masks), see 32.5032.50
- 32.99.1Manufacture of protective safety equipment
- 32.99.10Manufacture of protective safety equipmentFrom ATECO 2022: 32.30.00 Fabbricazione di articoli sportivi (in part) · 32.99.11 Fabbricazione di articoli di vestiario ignifughi e protettivi di sicurezza (in part) · 32.99.12 Fabbricazione di articoli in plastica per la sicurezza personale (in part) · 32.99.13 Fabbricazione di articoli in metallo per la sicurezza personale (in part) · 32.99.14 Fabbricazione di maschere antigas (in part) · 32.99.19 Fabbricazione di altre attrezzature ed altri articoli protettivi di sicurezza (in part)
ISTAT explanatory notes ›
Includes
- manufacture of protective safety equipment, e.g.:
- linemen's safety belts and other belts for occupational use
- cork life preservers
- safety headgear and other personal safety equipment (e.g. protective face shields/visors, of plastics, such as athletic helmets)
- fire-protective clothing
- metal safety headgear and other metal personal safety devices
- earplugs and noise plugs (e.g. for swimming and noise protection)
- gas masks
- biohazard protective clothing and accessories
- bulletproof vests
- clean room suits and accessories
- manufacture of fire-protective clothing
- manufacture of protective safety equipment, e.g.:
- 32.99.2Manufacture of umbrellas, buttons, zippers, wigs and similar articles
- 32.99.20Manufacture of umbrellas, buttons, zippers, wigs and similar articlesFrom ATECO 2022: 32.99.20 Fabbricazione di ombrelli, bottoni, chiusure lampo, parrucche e affini (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of umbrellas, sun umbrellas, walking sticks, seat-sticks
- manufacture of buttons, press fasteners, snap-fasteners, press studs, slide fasteners
- manufacture of wigs, false beards, eyebrows
- 32.99.3Manufacture of stationery articles
- 32.99.30Manufacture of stationery articlesFrom ATECO 2022: 32.99.30 Fabbricazione di oggetti di cancelleria (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of pens and pencils of all kinds, whether or not mechanical
- manufacture of pencil leads
- manufacture of date, sealing or numbering stamps, hand-operated devices for printing, or embossing labels, hand printing sets, prepared typewriter ribbons and inked pads
- 32.99.4Manufacture of burial coffins
- 32.99.40Manufacture of burial coffinsFrom ATECO 2022: 32.99.40 Fabbricazione di casse funebri (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of burial coffins
- 32.99.9Manufacture of other articles n.e.c.
- 32.99.91Manufacture of electronic cigarettesFrom ATECO 2022: 27.90.09 Fabbricazione di altre apparecchiature elettriche n.c.a. (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of electronic cigarettes (vapes)
- 32.99.99Manufacture of other various articles n.e.c.From ATECO 2022: 32.99.90 Fabbricazione di altri articoli n.c.a. (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of globes
- manufacture of cigarette lighters and other lighters
- manufacture of articles of personal use, e.g.:
- smoking pipes
- scent sprays
- vacuum flasks and other vacuum vessels for personal or household use
- manufacture of miscellaneous articles, e.g.:
- candles, tapers etc.
- artificial flowers, fruits and foliage
- hand sieves and hand riddles
- tailors' dummies
- manufacture of jokes and novelties
- manufacture of articles for parties, e.g. carnival, including articles for magic tricks
- manufacture of floral baskets, bouquets, wreaths and similar articles
- taxidermy activities
- manufacture of scale models designed for demonstrational purposes
- manufacture of eyeglass cases
- manfacture of medals and sports cups
Source and disclaimer
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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 2025 structure (Italian, English, German), last updated 2 April 2025
- ATECO 2025 explanatory notes (Italian, English), last updated 19 March 2025
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (Italian), last updated 15 July 2026
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (English), last updated 15 July 2026
- ATECO 2022 - ATECO 2025 operational reclassification table, 2026 update, last updated 15 July 2026