This industry comprises establishments primarily engaged in manufacturing power boilers and heat exchangers. Establishments in this industry may perform installation in addition to manufacturing power boilers and heat exchangers. Manufacturing heavy gauge metal tanks--are classified in Industry 332420, Metal Tank (Heavy Gauge) Manufacturing; Manufacturing steam or hot water low pressure heating boilers--are classified in U.S. Industry 333414, Heating Equipment (except Warm Air Furnaces) Manufacturing; and Installing power boilers and heat exchanges without manufacturing--are classified in Industry 238220, Plumbing, Heating, and Air-Conditioning Contractors.