Potentiometers (Manufacture of…) Problem statement: Potentiometers are electric or electronic components, used for instance in radio receivers, controls. Are potentiometers classified to NACE Rev. 2 class 27.90 (manufacture of other electrical equipment or to NACE Rev. 2 class 26.11 (manufacture of electronic components)? Solution: Conclusion of the NACE/CPA Task Force 13-15 November 2006. Electrical potentiometers are in NACE Rev. 2 division 27 and electronic potentiometers are in NACE Rev. 2 division 26. Decision date: 15.11.2006