Commercial Footwear
Wholesale distributors of work-related clothing and all types of uniforms for men, women, and children, including shoes, undergarments and coats, graduation caps and gowns, uniforms for athletics and recreational activities such as ballet, karate, softball and football, and private or religious school uniforms. For wholesale distributors of commercial footwear, use 5139. For retailers that sell apparel and accessories, use the most appropriate retail merchant MCC.