This classification applies to the manufacture of envelopes. This classification also applies to incidental printing in connection with envelope manufacturing operations.
Envelope manufacturing, when performed to produce packaging materials in connection with other manufacturing, processing, store or dealer operations, shall be assigned to the applicable manufacturing, processing, store or dealer classification for the other operations.
The conversion of paper to produce 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.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: This classification shall not be used for division of payroll in connection with any other classification (other than the Standard Exceptions or General Exclusions) unless the operations described by Classification 4251 constitute a separate and distinct enterprise having no connection with the operations covered by any other applicable classification. | 1/1/2017 |
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