TENT — erection, removal or repair — away from shop
This classification applies to the installation, removal or repair of tents at customer locations. This classification also applies to the covering of silage piles on a fee basis.
Tent manufacturing shall be classified as 2576, Awning, Tarp or Canvas Goods Mfg.
The erection, removal or repair of awnings away from the shop shall be separately classified as 5102, Iron, Steel, Brass, Bronze or Aluminum Erection.
Stores that sell or rent tents shall be classified in accordance with Section IV, Special Industry Classification Procedures, Rule 5, Stores.
Shown below is the previously published phraseology and footnote | Effective Date |
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TENT — erection, removal or repair — away from shop The manufacture of tents shall be classified as 2576, Awning, Tarp or Canvas Goods Mfg. The erection, removal or repair of awnings away from the shop shall be separately classified as 5102, Iron, Steel, Brass, Bronze or Aluminum Erection. The operations of a store for the purpose of the sale or rental of tents shall be classified in accordance with Section IV, Special Industry Classification Procedures, Rule 5, Stores. | 9/1/2021 |
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