Wall padding and upholstery shall be classified as 9521(1), House Furnishings.
The manufacture of pillows or cushions not in connection with upholstery operations shall be classified as 2571, Pillow, Quilt, Comforter or Cushion Mfg.
The manufacture of wood furniture frames shall be separately classified as 2883, Furniture Mfg. — wood.
The assembly of wood furniture frames exclusively from parts fabricated by others with no furniture parts fabrication shall be separately classified as 2881(1), Furniture Assembling.
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.
The manufacture of metal furniture frames shall be separately classified as 3076(1), Furniture Mfg. — metal.
|Shown below is the previously published phraseology and footnote||Effective Date|
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