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Assignment by Analogy

In some instances, the operations of a business may not be explicitly described by a classification. In this case, the operations are assigned to the classification that is most analogous to the operations, from the standpoint of processes and hazards.

Assignment by Analogy Example

There is no specific classification for the manufacturing of curtains and draperies. However, Classification 2501(1), Clothing Mfg.-including embroidery manufacturing, is closely related to curtain manufacturing in terms of raw materials, machinery or equipment, and manufacturing process. Therefore, companies engaged in manufacturing curtains will generally be assigned, by analogy, to Classification 2501(1).