This classification applies to the manufacture or shop repair of commercial or household water heaters if 50% or more of the metal used is lighter than #9 gauge. If more than 50% of the metal used is #9 gauge or heavier, the manufacture or shop repair of commercial or household water heaters shall be classified as 3620(1), Boiler Mfg.
The installation, service or repair of water heaters away from the shop, shall be classified as 5183(1)/5187(1), Plumbing.
The manufacture of portable electric appliances that heat drinking water shall be classified as 3570, Electric Appliance Mfg.
The manufacture of swimming pool or spa water heaters shall be classified as 3501(2), Machinery Mfg. — swimming pool or spa.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: WATER HEATER MFG. Footnote: This classification applies to the manufacture of commercial or household water heaters if 50% or more of the metal used is lighter than #9 gauge. If more than 50% of the metal used is #9 gauge or heavier, the manufacture of commercial or household water heaters shall be classified as 3620(1), Boiler Mfg. The installation, service or repair of water heaters shall be classified as 5183(1)/5187(1), Plumbing. The manufacture of portable electric appliances that heat drinking water shall be classified as 3570, Electric Appliance Mfg. The manufacture of swimming pool or spa water heaters shall be classified as 3501(2), Machinery Mfg. — swimming pool or spa. | 1/1/2019 |
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