Box/Box Shook/Container Mfg

Footnote

This classification applies to the manufacture of wood boxes, box components, crates and shipping containers. This classification also applies to the manufacture of cooperage stock and the assembly of wood barrels.

The manufacture of boxes made of paper, corrugated material or card stock shall be separately classified.

The manufacture of wood pallets and the repair or reconditioning of wood pallets for other concerns on a fee basis shall be classified as 2757(1), Pallet Mfg., Repair or Reconditioning.

The manufacture of wood coffins shall be classified as 2881(2), Coffin or Casket Mfg. or Assembling — wood.