Wholesale of hardware, plumbing and heating equipment and supplies

This class includes:

• wholesale of ironware and similar household hardware
• wholesale of fittings
• wholesale of hot water heaters, radiators and boilers
• wholesale of sanitary installation equipment:
  • tubes, pipes, fittings, taps, T pieces, connections, rubber pipes, etc.
• wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools), including power hand tools
• wholesale of heating, ventilation and air-conditioning equipment, for non-domestic use

This class excludes:

• wholesale of heating, ventilation and air-conditioning equipment, for domestic use, see 46.43
• wholesale of mining, construction and civil engineering machinery, see 46.63
• wholesale of sanitary equipment, see 46.83