Class 40 : Material Treatment Services & more

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Material Treatment Services

Treatment of materials; recycling of waste and trash; air purification and treatment of water; printing services; food and drink preservation.


A guide to goods covered under class 40

Class 40 includes mainly services rendered by the mechanical or chemical processing, transformation or production of objects or inorganic or organic substances, including custom manufacturing services. For the purposes of classification, the production or manufacturing of goods is considered a service only in cases where it is effected for the account of another person to their order and specification. If the production or manufacturing is not being performed to fulfil an order for goods which meet the customer's particular needs, requirements, or specifications, then it is generally ancillary to the maker's primary commercial activity or goods in trade. If the substance or object is marketed to third parties by the person who processed, transformed or produced it, then this would generally not be considered a service.

Class includes mainly

  • Transformation of an object or substance and any process involving a change in its essential properties, for example, dyeing a garment; such transformation services are also classified in Class 40 if they are provided in the framework of repair or maintenance work, for example, chromium plating of motor vehicle bumpers.
  • Services of material treatment which may be present during the production of any substance or object other than a building, for example, services which involve cutting, shaping, polishing by abrasion or metal coating.
  • Joining of materials, for example, soldering or welding.
  • Processing and treatment of foodstuffs, for example, fruit crushing, flour milling, food and drink preservation, food smoking, freezing of foods.
  • Custom manufacturing of goods to the order and specification of others (bearing in mind that certain offices require that the goods produced be indicated), for example, custom manufacturing of automobiles.
  • Services of a dental technician.
  • Quilting, embroidering, custom tailoring, textile dyeing, applying finishes to textiles.

Class doesn’t include mainly

  • Services that do not entail a change in the essential properties of the object or substance, for example, furniture maintenance or repair (Cl. 37).
  • Services in the field of construction, for example, painting and plastering (Cl. 37).
  • Cleaning services, for example, laundering, window cleaning, cleaning of interior and exterior surfaces of buildings (Cl. 37).
  • Rustproofing, for example, anti-rust treatment for vehicles (Cl. 37).
  • Certain customization services, for example, the custom painting of automobiles (Cl. 37).
  • Decorating of food, food sculpting (Cl. 43).

A detailed list of products/goods covered under class 40


air deodorizing / air deodorising

air freshening

air purification

rental of air-conditioning apparatus

applying finishes to textiles

beer brewing for others



rental of boilers


burnishing by abrasion

cadmium plating

cheese processing services in the nature of ripening, maturing and aging of cheese

chromium plating

cloth cutting

cloth dyeing

cloth edging

cloth fireproofing / fabric fireproofing / textile fireproofing

cloth pre-shrinking

cloth waterproofing / fabric waterproofing

clothing alteration

colour separation services

consultancy in the field of wine making

crease-resistant treatment for clothing

crushing of concrete

cryopreservation services

custom 3D printing for others

custom assembling of materials for others

custom fashioning of fur

custom manufacturing of bread

custom tailoring

custom assembly of aircraft / custom manufacturing of aircraft

custom manufacture of boats / custom manufacture of yachts

decontamination of hazardous materials

services of a dental technician

destruction of waste and trash

distillation services


dyeing services*



production of energy


fabric bleaching

flour milling

food and drink preservation

food smoking

framing of works of art

freezing of foods

fruit crushing

fulling of cloth

fur conditioning

fur dyeing

fur glossing

fur mothproofing

fur satining




gold plating


incineration of waste and trash

providing information relating to material treatment

irradiation of food

joinery services [custom manufacturing of woodwork]

key cutting

knitting machine rental


laser scribing

leather staining

leather working

lithographic printing


metal casting

metal plating

metal tempering

metal treating


nickel plating

offset printing

optical glass grinding

paper finishing

paper treating

pasteurizing of food and beverages / pasteurising of food and beverages

pattern printing

permanent-press treatment of fabrics

photocomposing services

photographic film development

photographic printing


planing of materials

pottery firing / firing pottery


processing of cinematographic films

processing of oil


recycling of waste and trash

refining services

rental of batteries

rental of electricity generators

rental of industrial robots for use in manufacturing

saddlery working

sandblasting services

sawing of materials

shoe staining

silkscreen printing

silver plating

skin dressing

slaughtering of animals


sorting of waste and recyclable material [transformation]

rental of space heating apparatus

stripping finishes



textile dyeing

textile mothproofing

textile treating / cloth treating

timber felling and processing

tin plating

tinting of car windows

upcycling [waste recycling]

vulcanization [material treatment]

warping [looms]

waste treatment [transformation]

water treating

welding services

window tinting treatment being surface coating

wine making for others


wool treating