This classification applies to the manufacture or shop repair of portable power tools or machinery, including but not limited to spray guns, pneumatic tools, air compressors, compactors, grinders, vibrators, chain saws, saws, staple guns, hand drills, routers and sanders, and portable lawn care equipment such as leaf blowers, lawn mowers, lawn edgers, hedgers and seeders. This classification also applies to the manufacture or shop repair of household lawn or garden tractors.
The manufacture of non-powered cutting, machining or hand tools shall be classified as 3099, Tool Mfg.
The manufacture or shop repair of swimming pool or spa equipment shall be classified as 3501(2), Machinery Mfg. — swimming pool or spa.
The manufacture or shop repair of agricultural, construction or ore mining or milling equipment shall be classified as 3507, Machinery or Equipment Mfg.
The manufacture of stationary industrial machinery shall be classified as 3560(2), Machinery Mfg. — industrial.
Installation, service or repair operations away from the shop shall be separately classified.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: MACHINERY MFG. — swimming pool or spa Footnote: This classification applies to the manufacture or shop repair of swimming pool or spa equipment, including but not limited to pumps, filters, heaters, pool sweeps and air blowers. This classification also applies to the assembly of components, including but not limited to pumps, filters, heaters, tubing, controls, electrical wire, spa shells and cabinet panels to produce portable spas. The repair of swimming pool or spa equipment away from the shop shall be separately classified. The manufacture of plastic spa shells shall be separately classified as 4497, Plastics — fiber reinforced plastic products mfg. The manufacture of wood cabinet panels for use in the manufacture of portable spas shall be separately classified as 2842, Wood Products Mfg. The construction of inground swimming pools or spas shall be separately classified. | 1/1/2020 |
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