038 — Class 38 includes mainly services allowing at least one person to communicate with another by a sensory means. Such services include those which: 1. allow one person to talk to another, 2. transmit messages from one person to another, and 3. place a person in oral or visual communication with another (radio and television).

040 — Class 40 includes mainly services not included in other classes, rendered by the mechanical or chemical processing or transformation of objects or inorganic or organic substances. For the purposes of classification, the mark is considered a service mark only in cases where processing or transformation is effected for the account of another person. A mark is considered a trade mark in all cases where the substance or object is marketed by the person who processed or transformed it.