Code 4902 applies to employers engaged in manufacturing various types of sporting goods that are Not Otherwise Classified (NOC).  This classification contemplates the manufacturing of baseballs, golf clubs, golf balls, fishing reels, rods and tackle, artificial fishing bait, lures or spoons, helmets, horse tacks, archery equipment and supplies, tennis rackets – no string manufacturing, harnesses or saddles, and whips.  There are different manufacturing and assembling processes that are performed under this classification which vary depending on the type of sporting goods product that is being manufactured and the process specifically undertaken by each individual employer.