Manufacture of other transport equipment n

E.c. This class includes: - manufacture of handcarts, hand trucks, shopping carts and similar hand-operated vehicles - manufacture of animal-drawn vehicles: horse-drawn carriages, hearses, two-wheeled carts and similar vehicles. This class excludes: - manufacture of trolleys, whether or not self-propelled, with or without lifting or steering equipment, for use in factories, see 28.22 - manufacture of fancy restaurant trolleys, grocery trolleys and carts, see 31.01