3523 Farm Machinery and Equipment Establishments primarily engaged in manufacturing farm machinery and equipment, including wheel tractors, for use in the preparation and maintenance of the soil; planting and harvesting of the crop; preparing crops for market on the farm; or for use in performing other farm operations and processes. Included in this industry are establishments primarily engaged in manufacturing commercial mowing and other turf and grounds care equipment. Establishments primarily engaged in manufacturing farm handtools are classified in industry group 342, and those manufacturing garden tractors, lawnmowers and other lawn and garden equipment are classified in industry 3524.