40 Custom manufacture of sporting goods, namely, surfboards, bodyboards, kneeboards, wakeboards, sailboards, surf skis, snowboards, skateboards and kiteboards; material treatment services, namely, weatherproofing and waterproofing of wood, plastic, acrylic and synthetic resins on sporting goods, namely, surfboards, bodyboards, kneeboards, wakeboards, sailboards, surf skis, snowboards, skateboards and kiteboards