CORRUGATED, FIBER BOARD CONTAINER MFG. — including corrugating or laminating of paper
This classification applies to the manufacture of corrugated fiber board containers or boxes, and includes the corrugating, laminating or printing of paper stock for use in the manufacturing operations. This classification also applies to the manufacture of corrugated fiber board containers or boxes from purchased corrugated stock.
The manufacture of rigid paper boxes from non-corrugated paper or cardboard shall be classified as 4240, Box Mfg. — paper or cardboard — rigid.
The manufacture of folding paper boxes from non-corrugated paper or cardboard shall be classified as 4243, Box Mfg. — paper or cardboard — folding.
Paper or paperboard manufacturing shall be separately classified.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: Paper or paperboard manufacturing shall be separately classified. The manufacture of rigid paper boxes from non-corrugated paper or card stock shall be classified as 4240, Box Mfg. – rigid paper boxes. The manufacture of folding paper boxes from non-corrugated paper or card stock shall be classified as 4243, Box Mfg. – folding paper boxes. | 1/1/2017 |
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