FOUNDRIES — investment casting — ferrous or nonferrous — all operations — including pattern and mold mfg.
This classification applies to the manufacture of metal castings, either ferrous or nonferrous, by the lost wax or investment process.
Foundry operations are General Exclusions; therefore, unless specifically included in the language of a classification, foundry operations shall be separately classified. See Part 3, Section III, Rule 6, General Exclusions.
The manufacture of metal castings, either ferrous or nonferrous, by die casting shall be classified as 1925, Die Casting Mfg.
The manufacture of iron castings by methods other than die casting or the lost wax or investment process shall be classified as 3081, Foundries — iron.
The manufacture of steel castings by methods other than die casting or the lost wax or investment process shall be classified as 3082, Foundries — steel castings.
The manufacture of castings from nonferrous metals, including but not limited to aluminum, brass, zinc or bronze by methods other than die casting or the lost wax or investment process shall be classified as 3085, Foundries — nonferrous.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: FOUNDRIES — investment casting — ferrous or nonferrous — all operations — including pattern and mold mfg. Footnote: This classification applies to the manufacture of metal castings, either ferrous or nonferrous, by the lost wax or investment process. Foundry operations are General Exclusions; therefore, unless specifically included in the phraseology of a classification, foundry operations shall be separately classified. See Part 3, Section III, Rule 6, General Exclusions. The manufacture of metal castings, either ferrous or nonferrous, by die casting shall be classified as 1925, Die Casting Mfg. The manufacture of iron castings by methods other than die casting or the lost wax or investment process shall be classified as 3081, Foundries — iron. The manufacture of steel castings by methods other than die casting or the lost wax or investment process shall be classified as 3082, Foundries — steel castings. The manufacture of castings from nonferrous metals, including but not limited to aluminum, brass, zinc or bronze by methods other than die casting or the lost wax or investment process shall be classified as 3085, Foundries — nonferrous. | 9/1/2022 |
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