This classification applies to the manufacture of wood fiber products, including but not limited to insulation, grass seed mats, nonwoven mats, soil amendments, industrial absorbent, packing for fruit and bedding material for animals. This classification also applies to the manufacture of excelsior mats for evaporative cooling systems.
The manufacture of paper or cardboard stock shall be classified as 4239(1), Paper or Cardboard Stock Mfg.
The manufacture of corrugated fiber board containers or boxes shall be classified as 4244, Corrugated Fiber Board Container Mfg.
The conversion or processing of paper stock to manufacture finished goods, including but not limited to notebook paper, paper towels, napkins, cups, plates, diapers, medical gowns, paper tubes, air filter elements and coffee filters shall be classified as 4279(1), Paper Goods Mfg.
Logging or lumbering shall be separately classified as 2702(1), Logging.
|Shown below is the previously published phraseology and footnote||Effective Date|
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