UPHOLSTERING — N.O.C.
This classification applies to upholstering when there is no other classification that more accurately describes the operations. This classification includes manufacturing pillows or cushions in connection with upholstery operations. This classification also applies to upholstery operations in connection with cabinet manufacturing or to binding the edges of carpet material to produce area rugs or mats.
This classification does not apply to upholstering performed by an employer in connection with manufacturing or repair operations; such operations shall be assigned to the applicable manufacturing or repair classification unless division of payroll is specifically directed by the phraseology of a classification.
Upholstering furniture, including manufacturing pillows or cushions in connection with upholstery operations, shall be classified as 9522(2), Upholstering — furniture.
Manufacturing pillows or cushions not in connection with upholstery operations shall be classified as 2571, Pillow, Quilt, Comforter or Cushion Mfg.
Upholstering automobile interiors or installing or replacing vinyl or convertible tops shall be classified as 9522(3), Automobile Upholstering.
Upholstering coffins or caskets shall be classified as 9522(4), Upholstering — coffin or casket.
Upholstering wheelchairs shall be classified as 9522(5), Upholstering — wheelchair.
Wall padding or upholstery shall be classified as 9521(1), House Furnishings.
Cabinet manufacturing shall be separately classified as 2812, Cabinet Mfg.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: UPHOLSTERING — N.O.C. Footnote: This classification applies to upholstering when there is no other classification that more accurately describes the operations. This classification also applies to binding the edges of carpet material to produce area rugs or mats. Upholstering, when performed in connection with an employer's own manufacturing operations, other than operations assigned to Classification 2812, Cabinet Mfg., shall be assigned to the applicable manufacturing classification. The upholstering of furniture shall be classified as 9522(2), Upholstering — furniture. The manufacture of pillows or cushions not in connection with upholstery operations shall be classified as 2571, Pillow, Quilt, Comforter or Cushion Mfg. The upholstering of automobile interiors and the installation or replacement of vinyl and convertible tops shall be classified as 9522(3), Automobile Upholstering. The upholstering of coffins or caskets shall be classified as 9522(4), Upholstering — coffin or casket. The upholstering of wheelchairs shall be classified as 9522(5), Upholstering — wheelchair. Wall padding and upholstery shall be classified as 9521(1), House Furnishings. | 1/1/2019 |
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