This classification applies to the manufacture of extruded metal forms, including but not limited to pipe, square and round tube, angle, channel, molding and picture framing stock from nonferrous metals such as copper, brass, bronze or aluminum.
The manufacture of iron or steel stock shall be classified as 3018, Steel Making or Processing.
The manufacture of iron or steel pipe shall be classified as 3400, Metal Goods Mfg., if more than 50% of the metal used is lighter than #9 gauge. If 50% or more of the metal used is #9 gauge or heavier, the operations shall be classified as 3018, Steel Making or Processing.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: Footnote: | 1/1/2015 |
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