Manufacture Of Furniture ISIC Code 3100. This class includes the manufacture of furniture of any kind, any material (except stone, concrete, or ceramic) for any place, and various purposes. This class includes the manufacture of chairs and seats for offices, workrooms, hotels, restaurants, and public and domestic premises, the manufacture of chairs and seats for theatres, cinemas, and the like, manufacture of sofas, sofa beds, and sofa sets, manufacture of garden chairs and seats, manufacture of special furniture for shops: counters, display cases, shelves, etc. Manufacture furniture for churches, schools, and restaurants, manufacture of office furniture, manufacture of kitchen furniture, manufacture of furniture for bedrooms, living rooms, gardens, etc., manufacture cabinets for sewing machines, televisions, etc. Manufacture of laboratory benches, stools, and other laboratory seating, laboratory furniture (e.g. cabinets and tables), finishing such as upholstery of chairs and seats, finishing of furniture such as spraying, painting, French polishing, and upholstering, manufacture of mattress supports, manufacture of mattresses; Mattresses fitted with springs or stuffed or internally fitted with a supporting material, uncovered cellular rubber or plastic mattresses, decorative restaurant carts, such as dessert carts, food wagons.