3099 Manufacture of other transport equipment n.e.c.

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Includes

- manufacture of hand-propelled vehicles: luggage trucks, handcarts, sledges, shopping carts etc.
- manufacture of vehicles drawn by animals: sulkies, donkey-carts, hearses etc. [0]

Also includes

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Does not include

- works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows), see 2822
- decorative restaurant carts, such as a desert cart, food wagons, see 3101 [0]

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