Code 7999 applies to employers engaged in the wholesale selling of merchandise such as nails, screws, bolts, washers, gaskets, brackets, locks, hinges, electrical outlet boxes, switches, fuses, plugs, sockets, hand or machine tools, portable electrical tools, plumbing fittings, mill supplies, and garden tools including power lawn mowers and snow plows.  The wholesale or retail mail order sales of hardware are included under this classification. 

Other types of risks included under this classification are wholesale dealers of items such as, radio or television parts, aircraft parts and accessories, air conditioning or refrigerator parts, automobile parts and accessories, oil burners and parts, welding supplies such as tanks, torches, welding rods and face masks, cutlery, sewing machine heads and parts and bicycles, unicycles, tricycles – including rental, incidental service or repair.

This classification also includes “ship chandlers” who are dealers in ship supplies and equipment such as engine room equipment, lifeboat supplies, navigational instruments and deck gear.