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The Merchant Category Code (MCC) 5039 is specifically designated for businesses that deal with **Construction Materials Not Elsewhere Classified**. This code encompasses a wide range of materials and supplies used in construction projects, including but not limited to, building materials, tools, and equipment. Businesses operating under this MCC category can include hardware stores, construction supply retailers, and any other merchant that specializes in providing materials essential for construction and building activities. Understanding the MCC 5039 is crucial for merchants and financial institutions to accurately categorize and process transactions related to construction materials.