Division 15 : Manufacture of leather and related products
151  Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur
 1511 Tanning and dressing of leather; dressing and dyeing of fur
   This class excludes:
   - production of hides and skins as part of ranching, see 014
   - production of hides and skins as part of slaughtering, see 1010
   - manufacture of leather apparel, see 1410
   - manufacture of imitation leather not based on natural leather, see 2219, 2220
  15111Flaying and curing of raw hides and skins
  15112Tanning and finishing of sole leather
  15113Tanning and finishing of industrial leather
  15114Scraping, currying, tanning, bleaching, shearing and plucking and dyeing of fur skins and hides with the hair on
  15115Finishing of upper leather, lining leather and garment leather etc.
  15116Embroidering and embossing of leather articles
  15119Other tanning, curing, finishing, embossing etc. of leather
 1512 Manufacture of luggage, handbags and the like, saddlery and harness
   This class excludes:
   - manufacture of leather wearing apparel, see 1410
   - manufacture of leather gloves and hats, see 1410
   - manufacture of footwear, see 1520
   - manufacture of saddles for bicycles, see 3092
   - manufacture of precious metal watch straps, see 3211
   - manufacture of non-precious metal watch straps, see 3212
   - manufacture of linemen’s safety belts and other belts for occupational use, see 3290
  15121Manufacture of travel goods like suitcase, bags, holdalls etc.
  15122Manufacture of purse, ladies’ handbags, artistic leather presented articles and novelties
  15123Manufacture of saddlery and harness
  15129Manufacture of other consumer goods of leather and substitutes of leather
152  Manufacture of footwear
 1520 Manufacture of footwear
   This class excludes:
   - manufacture of footwear of textile material without applied soles, see
   - manufacture of plastic footwear parts, see 2220
   - manufacture of rubber boot and shoe heels and soles and other rubber
footwear parts, see 2219
   - manufacture of wooden shoe parts (e.g. heels and lasts), see 1629
  15201Manufacture of leather footwear such as shoes, sandals, chappals, leathercum- rubber/plastic cloth sandles and chappals
  15202Manufacture of footwear made primarily of vulcalized or moulded rubber and plastic.
  15209Manufacture of other footwear n.e.c.
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