Applies to the mfg. of various types of sporting goods that are not otherwise classified. Applies to baseballs, golf clubs (other than wood), body protection equipment, archery equipment, golf balls, tennis balls, tennis rackets, snowshoes, skis (other than wood), life jackets, clay targets, fish landing nets and fish lines. Also includes the mfg. or assembly of kites, table tennis sets, model airplane or glider and boat kits. Refer to code 2790 for the mfg. of high grade model kits. refer to code 2688 for football, soccer, volleyball or basketball mfg., code 2670 for glove mfg., code 2841 for wooden baseball bat mfg., wooden golf club mfg. and wooden ski mfg.