This classification applies to the manufacture or repair of shoes, sandals and boots made of materials, including but not limited to leather, canvas, rubber and synthetic fabrics. This classification also applies to the manufacture of orthopedic shoes.
This classification includes the incidental repair of leather goods by an employer primarily engaged in boot and shoe repair.
The manufacture of body braces and artificial limbs, including fitting operations performed by the manufacturer shall be classified as 4691, Orthotic or Prosthetic Device Mfg.
The manufacture of leather goods that are not more specifically described by another classification, including but not limited to handbags, purses, belts and horse tack shall be classified as 2688, Leather Goods Mfg.
Shown below is the previously published phraseology and footnote | Effective Date |
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BOOT OR SHOE MFG. OR REPAIRING | 1/1/2016 |
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