PAPER OR CARDBOARD STOCK MFG.
This classification applies to the manufacture of paper or cardboard stock, including but not limited to tissue, filtration and copy paper, roofing paper and roofing felt. This classification also applies to the manufacture of cardboard products, including but not limited to filter pads, fiber pads and cellulose insulation.
The manufacture of wood fiber products shall be classified as 4239(2), Fiber Products Mfg.
The manufacture of non-corrugated cardboard boxes shall be classified as 4240, Box Mfg. — paper or cardboard — rigid, or 4243, Box Mfg. — paper or cardboard — folding.
The manufacture of corrugated fiber board containers or boxes shall be classified as 4244, Corrugated Fiber Board Container Mfg.
The conversion or processing of paper stock to manufacture 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.
The coating or laminating of paper shall be classified as 4250(1), Paper Coating or Laminating.
The manufacture of asphalt saturated building or roofing paper or felt shall be separately classified as 4283, Building or Roofing Paper or Felt Asphalt Saturation.
Logging or lumbering shall be separately classified as 2702(1), Logging.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: Footnote: | 1/1/2017 |
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