3494 Valves and Pipe Fittings, Not Elsewhere Classified Establishments primarily engaged in manufacturing metal valves and pipe fittings, not elsewhere classified, such as plumbing and heating valves, and pipe fittings, flanges, and unions, except from purchased pipes. Establishments primarily engaged in manufacturing plastics pipe fittings are classified in industry 3089; those manufacturing plumbing fixture fittings and trim are classified in industry 3432; and those manufacturing fittings and couplings for garden hose are classified in industry 3429. Establishments primarily engaged in manufacturing fluid power valves are classified in industry 3492, and those manufacturing other industrial valves are classified in industry 3491. Establishments primarily engaged in fabricating pipe fittings from purchased metal pipe by processes such as cutting, threading, and bending are classified in industry 3498.