1992 CENSUS OF WHOLESALE TRADE

Commodity Line Codes and Descriptions 

SIC  KB     CL   Commodity                                   
code code   code line description

50   50     N/A  DURABLE GOODS

501  501    N/A  Motor Vehicles and Motor Vehicle Parts and Supplies

5012 501211 0100 New and used automobiles, motorcycles, etc.
            0111 a. New automobiles
            0112 b. Used automobiles
            0113 c. Motorcycles
            0114 d. Motorscooters, mopeds, snowmobiles, and utility trailers

     501212 0120 Buses, campers, and motor homes
            0121 a. Buses
            0122 b. Motor homes, car trailers, and campers

     501213 0130 Light trucks and vans (14,000 lb or less)
            0131 a. New light trucks
            0132 b. Used light trucks
            0133 c. Vans and cargo vans (new and used)

     501222 0140 Medium trucks and tractors (14,001 to 26,000 lb)

     501223 0150 Heavy trucks and tractors (over 26,000 lb)
            0151 a. New heavy trucks (one piece)
            0152 b. New heavy truck tractors
            0153 c. New truck trailers
            0154 d. New truck bodies
            0155 e. Used heavy trucks, tractors, and trailers

5013 501310 0200 New and rebuilt automotive parts and supplies
     501320 0211 a. Batteries
            0212 b. Engines (complete)
            0213 c. Electrical engine parts (including ignition parts)
            0214 d. Brake parts (including fluid and all disk and drum 
                    parts)
            0215 e. Exhause system parts
            0216 f. Glass
            0217 g. Hoses, belts, gaskets, and wiper blades
            0218 h. Filters (oil, air, gas, and transmission)
            0219 i. Engine parts, except electrical
            0221 j. Body parts and repair materials
            0222 k. Suspension parts (shocks, struts, balljoints, etc.)
            0223 l. Parts, n.e.c.
            0224 m. Accessories

5015 501500 0240 Used automotive parts, accessories, and equipment
            0241 a. Engines and engine parts
            0242 b. Body parts
            0243 c. Parts, n.e.c.

5013 501340 0250 Petroleum products marketing equipment

5014 501400 0300 Tires and tubes
            0311 a. New tires and tubes 
            0312 b. Recapped and used tires and repair materials

502  502    N/A  Furniture and Homefurnishings

5021 502110 0400 Household and lawn furniture
            0411 a. Upholstered furniture 
            0412 b. Sleep furniture and equipment
            0413 c. Lawn furniture and equipment
            0414 d. Other furniture (including sleep sofas)

     502120 0420 Office and business furniture
            0421 a. New office furniture (wooden and metal)
            0422 b. New store and restaurant furniture
            0423 c. New public furniture (theater seats, church pews, park 
                    benches, and school desks)
            0424 d. Used office and business furniture

5023 502310 0500 Household china, glassware, crockery, and plastic 
                 housewares

     502320 0520 Linens, domestics, curtains, and draperies
            0521 a. Bedspreads, blankets, and bedding
            0522 b. Curtains and draperies
            0523 c. Shades and blinds
            0524 d. Towels and washcloths
            0525 e. Other linens and domestics

     502330 0530 Floor coverings
            0531 a. Carpets and rugs (including pads)
            0532 b. Linoleum and other floor coverings

     502390 0540 Other homefurnishings
            0541 a. Metal flatware and kitchen utensils
            0542 b. Mirrors, lamps, and picture frames
            0543 c. Homefurnishings, n.e.c.

503  503    N/A  Lumber and Other Construction Materials

5031 503110 0600 Lumber:  rough, dressed, and finished
     503120 0611 a. Lumber (not pressure treated)
            0612 b. Pressure treated lumber

     503130 0620 Plywood and millwork
            0621 a. Plywood (including veneer)
            0622 b. Wood millwork (doors, windows, cabinets, etc.
            0623 c. Metal millwork
            0624 d. Other millwork and wood siding

5032 503210 0700 Brick, stone, tile, sand, block, cement, and gravel
     503220 0711 a. Ready-mixed or transit-mixed concrete
     503230 0712 b. Cement and lime
            0713 c. Sand, gravel, and crushed stone
            0714 d. Brick, block, tile, clay/cement sewer pipe, etc.

5033 503300 0720 Roofing, siding, and insulation materials
            0721 a. Roofing, except wood
            0722 b. Siding, except wood
            0723 c. Insulation materials

5039 503910 0730 Flat glass and other construction glass (excluding 
                 automotive)

     503990 0740 Other construction materials
            0741 a. Rain-carrying equipment (down spouts, gutters, etc.)
            0742 b. Prefabricated buildings and structural assemblies 
                    (nonwood)
            0743 c. Manufactured (mobile) homes
            0744 d. Construction materials, n.e.c. (including wire fence 
                    and construction paper)

504  504    N/A  Professional and Commercial Equipment and Supplies

5043 504300 0800 Photographic equipment and supplies (excluding video)
            0811 a. Still picture photographic equipment
            0812 b. Motion picture photographic equipment
            0813 c. Photographic film 
            0814 d. Developing supplies (excluding film)
            0815 e. Other photographic equipment and supplies

5044 504400 0900 Office equipment
            0911 a. Typewriters and dedicated word processors
            0912 b. Calculators and accounting machines
            0913 c. Copying machines and equipment
            0914 d. Dictating, transcribing, and recording machines
            0915 e. Mailing, letter handling, and addressing machines

5045 504511 0920 New computer equipment
     504512 0921 a. Computers
            0922 b. Computer storage devices
            0923 c. Computer printers
            0924 d. Other computer peripheral equipment

            0930 Used computer equipment

     504520 0950 Computer software (off-the-shelf)

5046 504610 0960 Restaurant and hotel equipment and supplies

     504620 0970 Store machines and equipment
            0971 a. Vending machines
            0972 b. Other store machines and equipment

5047 504710 1000 Medical, hospital, and surgical supplies
            1011 a. Surgical and medical instruments and equipment
            1012 b. Orthopedic, and prosthetic appliances and supplies
            1013 c. Other surgical, medical, and hospital supplies

     504720 1020 Dental supplies
            1021 a. Equipment (chairs, x-rays, cabinets,  etc.)
            1022 b. Instruments and other supplies

5048 504800 1030 Optical and ophthalmic goods
            1031 a. Ophthalmic goods
            1032 b. Prescription grinding
            1033 c. Optometric equipment and supplies
            1034 d. Optical goods, n.e.c. (excluding cameras)

5049 504920 1040 Religious and school supplies
            1041 a. Religious supplies
            1042 b. School supplies

     504990 1050 Other professional equipment and supplies
            1051 a. Architects' equipment and supplies
            1052 b. Drafting instruments
            1053 c. Engineers' equipment and supplies
            1054 d. Laboratory equipment
            1055 e. Scientific instruments
            1056 f. Veterinarians' equipment and supplies
            1057 g. Professional equipment and supplies, n.e.c.

505  505    N/A  Metals and Minerals, Except Petroleum

5051 505111 1100 Iron and steel products (semifinished)
     505112 1111 a. Sheet bars and tin plate bars
            1112 b. Wire rods
            1113 c. Rough castings and foundry products
            1114 d. Forgings
            1116 e. Other semifinished iron and steel products

            1120 Flat iron and steel products
            1121 a. Plates
            1122 b. Strips (hot-rolled and cold-rolled)
            1123 c. Sheets (cold-rolled)
            1124 d. Sheets (hot-rolled)
            1126 e. Sheets (galvanized and coated)
            1127 f. Tin plate and terneplate
            1128 g. Fabricated and structural plate products
            1129 h. Other flat iron and steel products

            1140 Iron and steel wire and wire products
            1141 a. Wire (plain, coated, barbed, and twisted)
            1142 b. Nails
            1143 c. Wire rope, strand, strapping, reinforcement mesh, and 
                    bale ties

            1150 Iron and steel pipe and tubing
            1152 a. Tubing
            1153 b. Standard steel pipe
            1154 c. Other steel pipe

            1160 Other iron and steel products
            1162 a. Bars (excluding reinforcement bars) and bar-size shapes:  
                    hot-rolled
            1163 b. Bars and bar-size shapes:  cold finished
            1164 c. Concrete reinforcement bars
            1165 d. Structural shapes (excluding bar-size shapes)
            1167 e. Finished products, n.e.c.

            1170 Alloy steel
            1171 a. Bars, hot-rolled or cold-finished
            1173 b. Pipe, tubing, and plates
            1175 c. Other alloy steel

            1180 Stainless steel
            1181 a. Plates
            1182 b. Strip
            1183 c. Sheets
            1184 d. Bars and bar-size shapes
            1185 e. Other stainless steel (including tubing)

     505121 1200 Copper and brass
     505122 1211 a. Copper wire mill products  (structural only)
            1212 b. Flat products (sheets, strips, and  plates)
            1213 c. Tubular products (pipes and tubes)
            1214 d. Rod, nonelectrical wire, extruded shapes, etc.

            1220 Aluminum shapes, forms, etc.
            1221 a. Plates (.250 inch and over)
            1222 b. Sheets and coils (.006 to .249 inch)
            1223 c. Rods, bars, and wires:  rolled or extended (rounds, 
                    hexes, squares, and rectangles)
            1224 d. Pipe and tubing (including hollow  bar, square, and 
                    rectangular tubing) 
            1225 e. Foils

            1230 Other nonferrous metals (magnesium, nickel, tin, lead, 
                 zinc, etc., except precious)

5052 505210 1300 Coal and coke
            1311 a. Coal
            1312 b. Coke

     505220 1320 Minerals and ores (excluding coal, precious stones, and 
                 crude oil)

506  506    N/A  Electrical Goods

5063 506300 1400 Electrical apparatus and equipment
            1411 a. Power and distribution transformers
            1412 b. Switchgear and switchboard apparatus
            1413 c. Motors and generators (including motor-generator sets)
            1415 d. Electric bulbs (all types)
            1416 e. Interior wiring (excluding conduit)
            1417 f. Lighting fixtures (residential and commercial)
            1418 g. Industrial controls
            1419 h. Other electrical apparatus and equipment (including 
                    conduit, lightning rods, etc.)

5064 506400 1500 Electrical appliances, household
            1511 a. Televisions
            1512 b. Radios, stereos, and C.D. players
            1513 c. V.C.R.'s and video cameras
            1514 d. Electrical household ranges and ovens
            1515 e. Refrigerators and freezers, household
            1516 f. Household laundry equipment
            1517 g. Vacuum cleaners and sewing machines, household
            1518 h. Other electrical household appliances (including fans, 
                    dishwashers, etc.)

5065 506590 1600 Electronic parts and equipment, except communication
            1612 a. Integrated circuits
            1613 b. Capacitors and resistors
            1615 d. Discrete semiconductors, etc.
            1616 e. Electronic connectors and other passive electronic parts
            1618 g. Electronic parts and equipment, n.e.c.

     506510 1650 Communication equipment and supplies
            1651 a. Telephones
            1652 b. Other electronic communication equipment
            1653 c. Other electrical communication equipment

507  507    N/A  Hardware, and Plumbing and Heating Equipment and Supplies

5072 507200 1700 Hardware
            1711 a. Hand tools (including power driven)
            1712 b. Bolts, nuts, rivets, and fasteners
            1713 c. Cutlery
            1714 d. Other hardware

5074 507400 1800 Plumbing and heating equipment and supplies (hydronics)
            1811 a. Plastic pipe fittings and valves (excluding pipe and 
                    tubing)
            1812 b. Metal pipe fittings and valves (excluding pipe and 
                    tubing)
            1813 c. Plumbing fixtures
            1814 d. Furnaces, stoves, water heaters (except electric and 
                    warm air)
            1815 e. Boilers, radiators, and convectors
            1818 f. Other plumbing and heating equipment and supplies

5075 507500 1900 Warm air heating and air-conditioning equipment and 
                 supplies
            1911 a. Furnaces (warm air)
            1912 b. Central air-conditioning (residential and commercial)
            1914 c. Heat pumps (residential and commercial)
            1916 d. Air cleaning and filtration systems
            1917 e. Compressors for air-conditioners
            1918 f. Condensing units for air-conditioners
            1919 g. Registers, grills, pre-formed ductwork (excluding sheet 
                    metal), and duct installation

5078 507800 2000 Refrigeration equipment and supplies
            2011 a. Commercial refrigerators (reach-in  and walk-in)
            2012 b. Unit coolers for commercial refrigerators
            2013 c. Condensing units for commercial  refrigerators
            2014 d. Refrigerants
            2015 e. Other refrigeration equipment and  supplies

508  508    N/A  Machinery, Equipment, and Supplies

5082 508200 2100 Construction and mining machinery and equipment (including 
                 parts and attachments)
            2111 a. New off-highway wheel and track-laying tractors
            2112 b. New power cranes, draglines, and shovels
            2113 c. New mixers, pavers, and related equipment
            2114 d. New tractor shovel loaders
            2115 e. New graders, rollers, and off-highway trucks
            2116 f. New mining machinery
            2117 g. Other new construction and mining, logging, and road 
                    maintenance machinery, equipment, and parts (including 
                    scaffolding, etc.)
            2118 h. Used construction and mining machinery and equipment

5083 508310 2200 Farm machinery, equipment, and parts
     508320 2211 a. New tractors (farm)
            2212 b. New harvesting machinery
            2213 c. New land preparation, planting, and cultivating 
                    machinery
            2214 d. New dairy farm and barn equipment
            2215 e. New irrigation equipment
            2216 f. Other new farm machinery and equipment
            2218 g. Other used farm machinery and equipment

     508330 2220 Garden machinery, equipment, and parts
            2221 a. New power lawn mowers
            2222 b. Other new lawn and garden machinery and equipment
            2223 c. Used garden machinery and equipment

5084 508410 2230 Food-processing machinery, equipment, and parts
            2231 a. New commercial food-processing machinery (slicers, 
                    choppers, baking, etc.)
            2232 b. New packing, packaging, and bottling  equipment
            2233 c. Used food-processing machinery and  equipment

     508420 2300 Hydraulic and pneumatic (fluid-power) pumps, motors, and 
                 parts
            2311 a. Pumps
            2312 b. Motors
            2313 c. Parts for pumps and motors

            2320 General-purpose industrial machinery, equipment, and parts
            2321 a. New pumps, compressors (air or gas), and equipment
            2323 b. New diesel engines (excluding automotive)
            2326 c. New controlling, recording, and indicating instruments 
                    and accessories
            2327 d. All other new general-purpose industrial machinery and 
                    equipment
            2328 e. Used general-purpose industrial machinery and equipment

     508430 2330 Metalworking machinery, equipment, and parts

     508440 2340 Materials handling equipment and parts
            2341 a. New conveying equipment
            2342 b. New hoists, cranes, and monorails
            2343 c. New forklift trucks
            2344 d. New industrial trucks and tractors
            2345 e. Used materials handling machinery, equipment, and parts

     508450 2350 Oil well, oil refinery, and pipeline machinery, equipment, 
                 and supplies
            2351 a. New oil refining and pipeline machinery, equipment, and 
                    supplies
            2352 b. New oil field machinery, equipment, and supplies 
                    (including drilling bits)
            2353 c. Used oil well, oil refinery, and pipeline machinery, 
                    equipment, and supplies

     508490 2360 Other industrial machinery, equipment, and parts
            2361 a. New metal smelting and refining machinery, and equipment
            2362 b. New power plant machinery (excluding electrical)
            2363 c. New printing trades machinery, equipment, and supplies
            2364 d. New textile and sewing machinery and equipment
            2365 e. New woodworking machinery
            2366 f. Other new industrial machinery and equipment
            2367 g. Used industrial machinery and equipment

5085 508520 2370 Mechanical power transmission supplies
            2371 a. Bearings and bushings
            2372 b. Other mechanical power transmission  supplies

     508560 2380 Industrial valves and fittings (except fluid-power)

     508530 2390 Hydraulic and pneumatic (fluid-power) valves
            2391 a. Hydraulic valves
            2392 b. Pneumatic valves

            2400 Hydraulic and pneumatic cyclinders and rotary actuators
            2411 a. Hydraulic cylinders and rotary actuators
            2412 b. Pneumatic cylinders and rotary actuators

            2420 Hydraulic and pneumatic connectors and assemblies
            2421 a. Hydraulic and pneumatic connectors
            2422 b. Hydraulic and pneumatic assemblies

            2430 Fluid-power filters, components, accessories, and parts
            2431 a. Filters
            2432 b. Other fluid-power components, accessories, and parts, 
                    n.e.c.

     508540 2440 Welding supplies (excluding gases)

     508550 2450 Industrial containers and supplies
            2451 a. New and reconditioned drums and barrels
            2452 b. Bottles and bottlers' supplies
            2454 c. Other industrial containers and supplies

     508590 2460 Other industrial supplies
            2461 a. Printing and duplicating inks
            2462 b. Abrasives and abrasive materials
            2463 c. Nylon, polyester, and synthetic  rubber
            2464 d. Mechanical rubber goods
            2465 e. Strapping and tape
            2466 f. Industrial supplies, n.e.c.

5087 508710 2500 Beauty and barber equipment and supplies
            2511 a. Equipment (furniture, dryers, etc.)
            2512 b. Supplies (combs, curlers, shampoos, etc.)

     508720 2520 Custodial (janitors') equipment and supplies

     508730 2530 Laundry and dry-cleaning equipment and supplies

     508790 2540 Other service establishment equipment and supplies
            2541 a. Undertakers' equipment and supplies
            2542 b. Service establishment equipment and  supplies, n.e.c.

5088 508810 2600 Aircraft and aeronautical equipment and supplies
            2611 a. New aircraft
            2612 b. New aircraft engines and engine parts
            2613 c. Other new aircraft equipment and supplies
            2614 d. Used aircraft and aeronautical equipment and supplies

     508820 2620 Marine machinery, equipment, and supplies
            2621 a. New ships and boats (excluding pleasure  boats)
            2622 b. New marine propulsion machinery and equipment
            2623 c. New marine supplies
            2624 d. Used marine machinery, equipment, and supplies

     508890 2630 Other transportation equipment and supplies
            2631 a. New transportation equipment (excluding automotive)
            2632 b. Used transportation equipment (excluding automotive)

509  509    N/A  Miscellaneous Durable Goods

5091 509100 2700 Sporting and recreational goods and supplies
            2711 a. Ammunition, firearms, reloading equipment, archery 
                    supplies, shooting aids, and accessories
            2712 b. Bicycles and bicycle tires and tubes
            2713 c. Billiards, pool, bowling equipment, and accessories
            2714 d. Camping and fishing equipment and accessories
            2715 e. Athletic equipment and accessories
            2716 f. Skiing equipment
            2717 g. Marine pleasure craft, equipment, and accessories
            2718 h. Other sporting and recreational goods (go carts, bait, 
                    etc.)

5092 509200 2800 Toys and hobby goods and supplies
            2811 a. Video games and cartridges
            2812 b. Other toys and games (including fireworks and children's 
                    vehicles, except bicycles)
            2813 c. Crafts and craft supplies
            2814 d. Other hobby goods and accessories

5093 509311 2900 Ferrous metal scrap
     509312 2911 a. Prepared ferrous metal scrap (processed by this 
                    establishment)
            2912 b. Prepared ferrous metal scrap (not processed by this 
                    establishment)
            2913 c. Unprepared ferrous metal scrap including bimetal cans

     509320 2920 Nonferrous metal scrap
            2921 a. Aluminum scrap
            2922 b. Copper and copper alloy scrap
            2923 c. Lead scrap
            2924 d. Other nonferrous metallic scrap (nickel, zinc, and 
                    precious and special metals)

            2930 Recyclable materials, except metal
            2931 a. Wiping cloths, waste rags, and textile  waste
            2932 b. Recyclable paper
            2933 c. Recyclable plastics
            2934 d. Recyclable glass
            2935 e. Other recyclable materials (including rubber and bones)

5094 509410 3000 Jewelry, diamonds, gen stones and  watches
            3011 a. Diamond jewelry and diamond jewelry where lapidary work 
                    was not performed at this location
            3012 b. Gem stone and pearl jewelry where lapidary work was not 
                    performed at this location
            3013 c. Diamonds, diamond jewelry, gem stones, and pearl jewelry 
                    where lapidary work was performed at this location
            3014 d. Watches, clocks, and watch movements and cases
            3015 e. Karat gold jewelry (rings, necklaces, etc.)
            3016 f. Other jewelry, silverware, and plated ware (including 
                    jewelry where gemstones are less than 50 percent of 
                    value, gold filled sterling, and costume jewelry and 
                    medallions)

     509420 3030 Precious metals--gold, silver, and platinum (including 
                 precious metal coins)

5099 509910 3100 Musical instruments and supplies

     509930 3120 Forest products, except lumber (including cordwood, hewn 
                 posts, poles, and ties)

     509950 3130 Compact disks, prerecorded audio tapes, and phonograph 
                 records

     509990 3140 Other durable goods
            3141 a. Coin-operated games
            3142 b. Luggage 
            3143 c. Works of art
            3144 d. Other durable goods, n.e.c.

     509960 3150 Fire extinguishers and fire safety equipment

51   51     N/A  NONDURABLE GOODS

511  511    N/A  Paper and Paper Products

5111 511100 3200 Printing and writing paper
            3211 a. Roll newsprint and rotogravure paper
            3212 b. Fine roll paper
            3213 c. Other printing and writing paper

5112 511200 3300 Stationery, office supplies, and greeting cards
            3311 a. Business forms
            3312 b. Stationery, photocopy paper, and typing paper
            3313 c. Inked ribbons, carbon paper, pens, and pencils          
            3314 d. Toner and cartridges
            3315 e. Greeting cards
            3316 f. Other stationery supplies (envelopes, ruled forms, and 
                    binder paper)

5113 511300 3400 Industrial and personal services paper and plastics
            3411 a. Paperboard and boxboard boxes
            3412 b. Paper dishes, cups, and napkins
            3413 c. Industrial paper (wrapping, bags,  cartons, etc.)
            3414 d. Disposable plastic boxes, containers,  cups, dishes, and 
                    supplies
            3415 e. Other industrial and personal service  paper

512  512    N/A  Drugs, Drug Proprietaries, and Druggists' Sundries

5122 512210 3500 Drugs, pharmaceuticals, cosmetics, and toiletries
     512220 3511 a. Prescription drugs
            3512 b. Nonprescription pharmaceuticals
            3513 c. Cosmetics
            3514 d. Perfumes
            3515 e. Other toiletries and druggists' sundries

513  513    N/A  Apparel, Piece Goods, and Notions

5131 513111 3600 Piece goods, knit and woven
     513112 3611 a. Goods purchased grey and finished on contract
            3612 b. Cotton (including blends)
            3613 c. Synthetics (excluding synthetic knits)
            3614 d. Knit fabrics, n.e.c. (including double knit)
            3615 e. Woolen and worsted piece goods
            3616 f. Other piece goods

     513120 3700 Notions (buttons, ribbons, lace, sewing accessories, 
                 zippers, bindings, etc.)

5136 513600 3800 Men's and boys' wear
            3811 a. Men's and boys' suits, coats, and formal  wear
            3812 b. Men's and boys' dress and casual shirts, slacks, and 
                    jeans
            3813 c. Men's and boys' underwear and nightwear
            3814 d. Men's and boys' work clothing and  uniforms
            3815 e. Other men's and boys' wear (caps, hats, swimwear, 
                    neckwear, etc.)

5137 513700 3900 Women's and children's wear
            3911 a. Infants' and children's wear (to size 6X)
            3912 b. Women's, misses', and girls' dresses and blouses
            3913 c. Women's, misses', and girls' suits and coats
            3914 d. Women's and misses' outerwear
            3915 e. Women's and misses' underwear and sleepwear
            3916 f. Other women's, misses', and girls' wear (furs, sweaters, 
                    millinery, etc.)

5139 513900 4000 Footwear
            4011 a. All athletic footwear
            4012 b. Infants' footwear
            4013 c. Other women's, misses', and girls' footware
            4014 d. Other men's and boys' footwear
            4015 e. Shoe accessories

514  514    N/A  Groceries and Related Products

5142 514200 4100 Frozen foods (packaged)
            4111 a. Dinners (frozen)
            4112 b. Fish and seafoods (frozen packaged)
            4113 c. Vegetables (frozen)
            4114 d. Fruits and fruit juices (frozen)
            4115 e. Meat (frozen packaged)
            4116 f. Frozen baked goods
            4117 g. Other frozen foods (except frozen dairy products)

5143 514310 4200 Dairy products (excluding dried or canned)
     514320 4211 a. Butter
            4212 b. Cheese
            4213 c. Milk and cream, except raw
            4214 d. Ice cream
            4215 e. Raw milk
            4216 f. Other dairy products 

5144 514410 4300 Poultry and poultry products
     514420 4311 a. Dressed poultry killed on location
            4312 b. Eggs
            4313 c. Live poultry
            4314 d. Other poultry (excluding frozen packaged)

5145 514500 4400 Confectionery
            4411 a. Candy
            4412 b. Chewing gum
            4413 c. Nuts, chips, and other confections

5146 514600 4500 Fish and seafoods (excluding canned and frozen packaged)

5147 514701 4600 Meat and meat products (fresh and unpackaged)
     514702 4611 a. Beef (not killed on location)
            4612 b. Veal (not killed on location)
            4613 c. Lamb and mutton (not killed on location)
            4614 d. Pork (not killed on location)
            4615 e. Sausage and prepared meats made on location
            4616 f. Sausage and prepared meats not made at this location
            4617 g. Meat from animals killed on location
            4618 h. Other meat products 

5148 514800 4700 Fresh fruits and vegetables
            4711 a. Fresh fruits
            4712 b. Fresh vegetables

5149 514920 4800 Coffee, tea, and spices
            4811 a. Coffee
            4812 b. Tea
            4813 c. Spices

     514930 4820 Bread and baked goods

     514970 4830 Canned foods
            4831 a. Canned and bottled fruits, vegetables, and juices
            4832 b. Canned and bottled baby foods
            4833 c. Canned meats
            4834 d. Canned fish and seafoods
            4835 e. Canned milk
            4836 f. Other canned foods

     514980 4840 Food and beverage basic materials (including flavoring 
                 extracts, fruit peel, hop extract, industrial molassas, 
                 sausage casings, malt, yeast, etc.)

     514940 4850 Soft drinks
            4851 a. Soft drinks, packaged
            4852 b. Soft drinks, pre and post mix bulk
            4853 c. Bottled water

     514990 4860 Other grocery specialties
            4861 a. Pasta
            4862 b. Breakfast cereals
            4863 c. Cookiing oils and margarine
            4864 d. Flour
            4865 e. Pickles, preserves, jellies, jams, and sauces
            4866 f. Sugar, refined
            4867 g. Pet foods
            4868 h. Grocery specialties, n.e.c.

515  515    N/A  Farm Product Raw Materials

5153 515300 4900 Grain and beans
            4911 a. Corn (for grain)
            4912 b. Oats and barley
            4913 c. Wheat
            4914 d. Sorghum (for grain)
            4915 e. Soybeans
            4916 f. Other grain and beans (rice and edible and inedible 
                    beans)

5154 515400 5000 Cattle, hogs, sheep, and goats
            5011 a. Cattle
            5012 b. Hogs
            5013 c. Sheep
            5014 d. Goats

5159 515910 5100 Hides, skins, and pelts

     515920 5120 Leaf tobacco
            5121 a. Leaf tobacco stemmed and re-dried at this location
            5122 b. All other leaf tobacco

     515930 5130 Wool, wool tops, and mohair

     515990 5140 Other farm products, inedible
            5141 a. Raw sugar
            5142 b. Horses, mules, and donkeys
            5143 c. Farm products, n.e.c.

     515940 5200 Cotton

516  516    N/A  Chemicals and Allied Products

5162 516200 5300 Plastics materials and basic shapes
            5311 a. Plastic pipes, rods, tubes, and shapes
            5312 b. High pressure laminates
            5313 c. Plastics raw materials
            5314 d. Other plastics materials and basic shapes

5169 516910 5320 Industrial gases (welding, etc.)

     516990 5330 Chemicals and allied products (excluding agricultural, 
                 plastics, gases, and petroleum)
            5331 a. Gasses, compressed and liquified, except L.P.
            5332 b. Alkalies and chlorine
            5334 c. Organic fibers
            5335 d. Detergents and soaps
            5336 e. Sanitation chemicals, polishes, and waxes
            5338 f. Wood chemicals, naval stores, and gum
            5341 g. Insecticides, nonagricultural
            5342 h. Adhesives, sealants, and glues
            5343 i. Explosives
            5344 j. Other chemicals and allied products

517  517    N/A  Petroleum and Petroleum Products

5171 517110 5400 Petroleum products
            5411 a. Aviation gasoline
            5412 b. Motor gasoline
            5413 c. Special naphtha
            5414 d. Jet fuel (naphtha or kerosine type)
            5415 e. No. 2 distillate fuel oil (no. 2 diesel and no. 2 
                    heating oil)
            5416 f. All other distillate fuel oil (no. 1 and no. 4 diesel 
                    and heating oil, kerosine, etc.)
            5417 g. Residual fuel oil (no. 5, no. 6, heavy diesel, etc.)
            5418 h. Lubricating oil and greases

     517120 5420 Liquified petroleum gases (excluding natural gas)

     517200 5500 Crude oil

5172 517200 5520 Other petroleum products (including asphalt, road oil, 
                 wax, etc.)

518  518    N/A  Beer, Wine, and Distilled Alcoholic Beverages

5181 518100 5600 Beer and ale

5182 518210 5700 Wines and distilled alcoholic beverages
     518220 5711 a. Wines
            5712 b. Distilled liquor (including premixed alcoholic drinks)

519  519    N/A  Miscellaneous Nondurable Goods

5191 519110 5800 Farm supplies
     519120 5811 a. Hay, straw, and alfalfa
            5812 b. Feeds (poultry and livestock) not mixed on location
            5813 c. Prepared feeds (poultry and livestock) mixed on location
            5814 d. Weed killers, soil sterilizers, and soil conditioners
            5815 e. Insecticides, fungicides, and pesticides
            5816 f. Other agricultural chemicals and fertilizers
            5817 g. Seeds and bulbs
            5818 h. Other farm supplies (including harness and saddlery 
                    equipment)

5194 519400 5900 Tobacco and tobacco products
            5911 a. Cigars and cigarettes
            5912 b. Other tobacco products (excluding leaf)

5198 519800 6000 Paint, paint supplies, and wallpaper
            6011 a. Paints, varnishes, lacquers
            6012 b. Automotive paints and lacquers
            6013 c. Wallpaper and paint supplies

5192 519200 6100 Books, periodicals, newspapers, and miscellaneous printed 
                 materials
            6101 a. Books
            6102 b. Other periodicals, newspapers, and miscellaneous 
                    printed materials

5193 519300 6110 Flowers and florists' supplies

5199 519920 6120 Art goods (including novelties and souvenirs)
            6121 a. Art materials
            6122 b. Novelties and souvenirs

     519950 6130 Textile bags, bagging, and burlap

     519970 6140 Advertising specialties (paper novelties, etc.)

     519990 6150 Nondurable goods, n.e.c.

            9700 Service receipts and labor charges (including installed 
                 parts)
            9711 a. Labor charges for repair work
            9712 b. Parts installed in repair work
            9713 c. Other service receipts and labor charges

            9720 Receipts for service contracts

            9740 Receipts for installing equipment

            9810 Miscellaneous commodities

            9820 Prerecorded video tapes

            9830 Flight training and charter service
            9831 a. Flight training
            9832 b. Charter services

            9840 Pipeline transportation receipts

            9910 Receipts from Commodity Credit Corporation

            9920 Receipts for farm product preparation services (cleaning, 
                 shelling, grading, and packing)

            9930 Sales of integrated systems for which you wrote or modified 
                 software 

            9940 Rental and leasing receipts
            9941 a. Computer rental and leasing receipts
            9942 b. Photocopying machine rental
            9943 c. Other office machine rental receipts
            9944 d. Other rental receipts

            9950 Construction receipts

            9960 Custom software (designed to customer specifications)

            9970 Receipts for printing or photocopying performed at this 
                 establishment

            9980 Receipts for machine shop job work
