1711 Plumbing, Heating, and Air-conditioning Establishments classified in this industry are primarily engaged in plumbing, heating, or air-conditioning work or any combination of these types of work. Sheet metal work performed by plumbing, heating, and air-conditioning contractors in conjunction with the installation of plumbing, heating, and air-conditioning equipment is included here, but roofing and sheet metal work contractors are classified in Industry 1761, Roofing, Siding, and Sheet Metal Work Special Trade Contractors.