Boat Covers Tops & Upholstery (Wholesale) is a subdivision of the Sporting and Recreational Goods and Supplies (Wholesale) industry. This industry involves the wholesale distribution of boat covers, tops, and upholstery products. Companies in this industry typically purchase these products from manufacturers and sell them to retailers or directly to consumers. Boat covers are used to protect boats from the elements, while tops provide shade and shelter. Upholstery products include cushions, seats, and other interior components. This industry caters to a range of customers, including boat owners, boat dealerships, and marine supply stores.