Mf Section C Manufacturing
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Class 1104 - Manufacture of soft drinks

PSIC Class 1104 covers Manufacture of soft drinks. Current child subclasses include Manufacture of Soft Drinks except Drinks Flavored with Fruit Juices, Syrups or other Materials and Manufacture of Drinks Flavored with...

Level Class
Hierarchy depth 4/5
Children 2
Last verified 2026-05-12
Key facts

Code summary

About this level

Practical summary

Class 1104 sits in the PSIC 2019 hierarchy under C Manufacturing > 11 Manufacture of Beverages > 110 Manufacture of beverages The group includes the manufacture and blending of alcoholic beverage such as whisky, brandy, gin, distilled spirits and neutral spirits; wines, fermented but not distilled alcoholic beverage; malt liquors such as beer, ale etc. including manufacture of low alcohol or non-alcohol. This also includes manufacture of soft drinks, mineral waters and other bottled waters.. This class usually fans out into more specific subclasses such as Manufacture of Soft Drinks except Drinks Flavored with Fruit Juices, Syrups or other Materials and Manufacture of Drinks Flavored with Fruit Juices, Syrups or other Materials. It is the level people use when they already know the activity family but still need the exact five-digit match.

Administrative context

Where this code is used

This class is used when a business can already narrow the activity family and only needs to compare the final subclasses such as Manufacture of Soft Drinks except Drinks Flavored with Fruit Juices, Syrups or other Materials and Manufacture of Drinks Flavored with Fruit Juices, Syrups or other Materials. It is the level most often checked before a five-digit decision is finalized.

Selection note

How to choose it

Use this class to choose between its final subclasses such as Manufacture of Soft Drinks except Drinks Flavored with Fruit Juices, Syrups or other Materials and Manufacture of Drinks Flavored with Fruit Juices, Syrups or other Materials. If two options look close, compare the exact activity, the outputs and the way the business actually earns revenue.

Official note

Source-backed description

This class includes: Manufacture of soft drinks: non-alcoholic flavored and/or sweetened waters: lemonade, orangeade, cola, fruit drinks, tonic waters, etc. This class excludes: Production of fruit and vegetable juice, see 1030; Manufacture of milk-based drinks, see 1059; Manufacture of coffee, tea and mate products, see 1079; Manufacture of alcohol-based drinks, see 1101,1102,1103; Manufacture of non-alcoholic wine, see 1102; Manufacture of non-alcoholic beer, see 1103; Merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis). flavored with fruit juices, syrups or other materials juices, syrups or other materials

FAQ

What does PSIC Class 1104 cover?

PSIC Class 1104 is the four-digit layer that sits just above the final subclasses and usually defines the activity family for Manufacture of soft drinks.

How do I compare Class 1104 with the sibling classes?

Read the neighboring classes and compare the exact wording of the child subclasses. Nearby options include 1101 Distilling, rectifying and blending of spirits and 1102 Manufacture of wines.

Why does Class 1104 matter for a filing decision?

It is usually the last broad checkpoint before the five-digit subclass choice, so it is the right place to catch near-miss classifications.