Construction Materials: Not Elsewhere Classified

Wholesale manufacturers or distributors of office furniture (for example, desks, chairs, cabinets, partitions, shelving, computer furniture) and commercial furniture (for example, restaurant tables and chairs, public park and building furniture, church pews, school desks, theater seats, chairs, tables, and magazine racks for hospital lobbies or medical or dental reception areas). For wholesalers that manufacture or sell hospital equipment or furniture such as beds, use MCC 5047.