((1003-02 Dry kiln operations

Applies to establishments engaged in kiln drying of wood as a service for customers in the wood products industry. They may also purchase and dry wood themselves for later sale to a wood product manufacturer. Operations contemplated by this classification include, but are not limited to, receiving green lumber or logs, peeling (mechanized or manual), any incidental machining or turning, layering on a trolley (with spacers in between to allow for air circulation), drying in the heated kiln, and the incidental application of preservative, fire retardant, or insecticide treatments, storing, and delivery. Preservatives may be oil or water based and may be applied through a heated, pressurized vacuum process in an autoclave, by surface application (spraying, brushing, dipping) or by soaking in tanks. Machinery and equipment includes, but is not limited to, log handling and trimming machinery, kilns, boilers that heat the kilns, autoclaves, storage tanks, trolley cars, fork lifts, hand tools and delivery trucks.

This classification excludes dry kiln operations that are part of a wood, veneer or lumber product manufacturing or remanufacturing operation which are to be reported separately in the classification applicable for the operation being performed; all operations conducted in the woods, such as the felling of timber, which are to be reported separately in the applicable logging classification, and work conducted away from the shop or yard, except delivery, which is to be reported separately in the classification applicable for the work being performed.

1003-03 Creosote works; pile and pole treating

Applies to establishments engaged in treating wood poles with creosote or other chemicals to inhibit deterioration. Poles produced by this type of business are intended for use as utility line poles, supports for bridges and trestles, or piles to be driven into the ground as part of the support for a pier or other structure. Operations contemplated by this classification include, but are not limited to, receiving logs, storing, seasoning (either by air or kiln drying), peeling (mechanized or manual), any incidental machining and turning (which may include cutting material into ties or cross arms), the application of creosote or other chemical preservative, and pick up and delivery. Preservative may be applied to seasoned wood through a heated, pressurized vacuum process in an autoclave, by surface application (spraying, brushing, dipping), or soaking in tanks. Machinery and equipment includes, but is not limited to, log handling/trimming/cutting machinery, kilns, boilers that heat the kiln, autoclaves, storage tanks, trolley cars for use in the kiln, fork lifts, hand tools, and trucks.

This classification excludes all operations conducted in the woods, such as the felling of timber, which are to be reported separately in the applicable logging classification, and work conducted away from the shop or yard, except delivery, which is to be reported separately in the classification applicable for the work being performed.

1003-04 Pole yards

Applies to establishments engaged in producing wood poles to a customer's specifications or for their own resale. These poles are intended for a variety of uses and are finished to varying requirements. Work contemplated by this classification includes, but is not limited to, receiving logs, storing, seasoning (either by air or kiln drying), peeling (mechanized or manual), incidental machining or turning (which may include cutting some material into cross arms, cutting and boring), the application of creosote or other chemical preservative, and pick up and delivery. Preservative may be applied to seasoned wood through a heated, pressurized vacuum process in an autoclave, by surface application (spraying, brushing, dipping), or soaking in tanks. Machinery and equipment includes, but is not limited to, log handling/trimming/cutting machinery, kilns, boilers that heat the kiln, autoclaves, storage tanks, trolley cars for use in the kiln, fork lifts, hand tools, and trucks.

1003-05 Masts and spars yards

Applies to establishments engaged in producing wood masts and spars. Masts and spars are the main and secondary supports, respectively, for sails and running rigging on sailing vessels. These businesses may also produce poles for other uses which may need to be more precisely shaped and finished than those produced in 1003-04. Work contemplated by this classification includes, but is not limited to, receiving logs, storing, seasoning (either by air or kiln drying), peeling the logs (mechanized or manual), machining and turning to size (which may include cutting and boring holes), application of chemical preservative, sanding if necessary, and pick up and delivery. The application of wood finish is also included when performed by employees of an employer having operations subject to this classification. Preservative may be applied to seasoned wood through a heated, pressurized vacuum process in an autoclave, by surface application (spraying, brushing, dipping), or soaking in tanks. Machinery and equipment includes, but is not limited to, log handling/trimming/cutting machinery, kilns, boilers that heat the kiln, autoclaves, storage tanks, trolley cars for use in the kiln, fork lifts, wood finishing equipment, hand tools, and trucks. This classification includes the production of finished logs that will be used in the manufacture of log houses or cabins.

1003-06 Log home manufacturing

Applies to establishments that receive logs either peeled or unpeeled. Work contemplated by this classification includes the use of hand tools such as, but not limited to, planers, grinders, skids, drawn knives, and slicks to peel or bring back the new appearance of the logs. Chainsaws and chisels are used to notch out the logs to assemble them together. Equipment such as loaders, forklifts, or cranes are used to maneuver the logs around the yard or to help in the assembly of the log home. Once the shell is assembled, it is numbered. The shell is then unassembled and is shipped to the customer's site to be erected. The erection of the log home shell at the customer's site is to be reported in 0510-00. This classification excludes all other phases of construction which will be reported in the applicable construction classifications.

Log home manufacturing performed in a sawmill environment using dimensional lumber is to be reported in 2903-12.))

1003-03 Creosote works; pile and pole treating, dry kiln operations, pole yards, masts and spars yards and log home manufacturing

Applies to:

Businesses engaged in treating wood poles with creosote or other chemicals to inhibit deterioration, kiln drying of wood as a service for customers or for their own resale, producing wood poles to customer's specifications or for their own resale, producing wood masts and spars, and log home manufacturing/assembly in a yard operation.

Products manufactured or applied with preservatives include, but are not limited to:

• Utility poles;

• Supports for bridges/trestles;

• Piles to be driven into ground for support for a pier or other structure;

• Supports for sails and rigging on sailing vessels;

• Logs for log homes.

Work process/activities include, but are not limited to:

• Receiving in lumber or logs;

• Peeling of logs (mechanized or manual);

• Machining or turning of lumber, including cutting material into ties or cross arms;

• Drying/seasoning in kiln;

• Application of preservative, retardant, or insecticide treatment (heated, pressurized vacuum process in autoclave, or by surface application, spraying, brushing, and dipping, or soaking in tanks);

• Notching logs to assemble them together;

• Delivery.

Machinery and equipment used include, but are not limited to:

• Log handling and trimming/cutting machinery;

• Kilns;

• Autoclaves;

• Storage tanks;

• Wood finishing equipment;

• Hand tools (planers, grinders, skids, drawn knives, slicks, chisels);

• Trolley cars;

• Chain saws;

• Loaders/cranes;

• Fork lifts.

Exclusions:

• Dry kiln operations that are part of a wood, veneer, or lumber product manufacturing or remanufacturing operation are classified in the classification applicable for the operation being performed.

• Worker hours engaged in all operations conducted in the woods, such as the felling of timber, are reported separately in the applicable logging classification.

• Worker hours conducted away from the shop or yard, except delivery, is reported separately in the classification applicable for the work being performed.

• Log home manufacturing performed in a sawmill environment using dimensional lumber is classified in 2903-12.

• Worker hours engaged in the erection of log home shells at the customer's site are reported separately in classification 0510-00.

• All other phases of construction are classified in the applicable construction classification.

Note:

For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

((3510-02 Plastics: Artificial marble manufacturing

Applies to establishments engaged in the manufacture of plastic articles by molding a calcium carbonate material mixed with feed stock, a catalyst and dyes which are purchased from outside sources. When this material solidifies it resembles marble, and is used to make counter tops, sinks, novelty items such as, but not limited to, soap dishes, clock cases, and statues. Raw materials are mixed in large mixers until it has the consistency of bread dough. A release agent is sprayed onto empty molds so the finished items can be easily removed after they are set; then the mixture is poured directly into molds, placed into molds by hand, or forced into molds under pressure. The materials are cured at room temperature or with moderate heat (up to 140 degrees F). When the material has hardened, items are removed from the molds and trimmed, sanded or otherwise finished. Sanding may be done with power rotary sanders which create clouds of dust and require the use of respirators.

This classification excludes establishments engaged in the manufacture of a plastic product by any other method which are to be reported separately in the appropriate classification; establishments engaged in the manufacture of graphite composite goods which are to be reported separately in classification 3510-08; and the manufacture of fiberglass goods which are to be reported separately in classification 3511.

3510-03 Plastics: Extrusion, blow molding

Applies to establishments engaged in the manufacture of plastic articles by blow molding or extruding. Processes vary, but all usually require the heating and melting of feed stock and mixing of other additives purchased from outside sources. Extrusion involves forcing material through dies; blow molding blows a bubble of plastic into the air and processes it through machinery, or forms an object in a mold by blowing air and material into it. Plastic items such as containers for milk, motor oil, bleach, or other liquids are typically made with a blow molding process, which is a fast, high volume operation. A bubble of molten plastic is blown into a mold and expanded to the shape of the mold with compressed air. The mold is kept cool with a liquid coolant that circulates through its cavities; when hot plastic is pressed against the mold, it cools and hardens in seconds. Sheets of plastic film are usually made by extruding a tube of hot plastic, expanding it with air pressure, then passing it through a series of rollers and cutters which roll it flat and cut it into two separate sheets. Plastic film is used for making plastic bags and other products. This classification includes the manufacture of plastic bags when the extrusion of plastic sheets is performed by employees of the plastic bag manufacturer. Other extrusion processes are used in the manufacture of window frame molding, gutters, pipe, and similar items.

This classification excludes establishments engaged in the manufacture of a plastic product by any other method which are to be reported separately in the appropriate classification; establishments engaged in the manufacture of graphite composite goods which are to be reported separately in classification 3510-08; and the manufacture fiberglass goods which are to be reported separately in classification 3511.

3510-04 Plastics: Vacuum forming

Applies to establishments engaged in the manufacture of plastic goods through a vacuum forming process. Articles manufactured by this method include, but are not limited to, signs, display stands, windshields for boats and motorcycles, boat paddles, skylight windows, trays for packaging food or other items. Sheet goods are heated in an oven or in the molding area, and a vacuum is pulled on the mold, sucking the plastic in to conform to the shape of the mold. Items produced by this method harden and cool in a few minutes. In other techniques, liquid plastic is poured into a mold, a seal of mylar plastic is placed over it, then a vacuum is pulled on the mold forming the liquid to the mold. This method produces a smooth, glossy surface similar to those produced by injection molding, but without the high-cost machinery. For either method, once the plastic material hardens, the "flashing" (excess plastic) is trimmed from the formed article. This is called "deflashing" and may be done with a hand-held knife, a router, or a lathe. There is some assembly in certain manufacturing operations such as attaching components with screws, rivets, bolts, or glue, which is incidental to the manufacturing process and is included in the classification.

This classification excludes establishments engaged in the manufacture of a plastic product by any other method which are to be reported separately in the appropriate classification; establishments engaged in the manufacture of graphite composite goods which are to be reported separately in classification 3510-08; and establishments engaged in the manufacture of fiberglass goods which are to be reported separately in classification 3511.

Special note: The painting or lettering of signs is included in the plastic goods manufacturing classification when done by employees of an employer making signs. Establishments that purchase premanufactured plastic "mediums" from others, then paint lettering or designs or attach vinyl lettering to them in their own shops are to be reported separately in classification 4109.

3510-05 Plastics: Foam molding, rotary molding, liquid molding

Applies to establishments engaged in the manufacture of plastic goods through foam molding, rotary molding or liquid molding processes. Raw materials, which may be received in barrels, drums, or rail cars, include, but are not limited to, small plastic beads, powder, pellets or liquids, and foaming agents. Establishments in this classification will frequently employ laboratory employees such as chemists or chemical engineers to formulate their own plastic compounds to meet specifications as to rigidity, flexibility, or fire retardation. Liquid polymer is mixed with one or more ingredients, in some cases including a foaming agent, then heated to control the foaming action. It may be forced through pipes or hoses from a dispensing machine into the mold, or workers may carry it in buckets from the mixing pot and pour it into the molds. The top of the mold is put in place and secured. Heat and air pressure is applied inside the mold, which causes the foam to rise and form the shape of the object being made. Workers may wear respirator masks during this phase. The mold may be lined with vinyl or other fabric, or wire frames may be placed inside the molds when making items such as armrests, cushions, dashboards for vehicles, boats, or aircraft. Goods usually set overnight, then the flashing (excess plastic) is trimmed off. Liquid plastic, such as urethane, without a foaming agent, is also used to make products that are extremely tough. Products made from this type of liquid mixture include, but are not limited to, parts for aircraft or industrial machinery. Liquid mixtures are poured into molds and cured in ovens. Styrofoam products such as, but not limited to cups or plates, packaging materials are made from small styrofoam beads that are expanded by heating, then forced or blown into a mold and heat-expanded to form the product. Logos or brand names may be printed onto the products with a special offset press. Rotary molding is used for large hollow items like garbage cans or buckets. Plastic powder, mixed with color, is poured into molds; molds are closed and moved on a rotating arm through a large oven in a tumbling action while the mold heats. The plastic powder sticks to the inside of the mold and melts. The mold is removed from the oven while still tumbling, and air and/or water cooled. Finished products are then removed from the molds.

This classification excludes establishments engaged in the manufacture of a plastic product by any other method which is to be reported separately in the appropriate classification; establishments engaged in the manufacture of graphite composite goods which are to be reported separately in classification 3510-08; and the manufacture of fiberglass goods which are to be reported separately in classification 3511.

3510-06 Plastics: Injection molding

Applies to establishments engaged in the manufacture of plastic goods through an injection molding process. Articles made by injection molding range widely; they include, but are not limited to, key chain holders, writing pens, combs, medicine bottles, novelty items, sporting goods, and cargo baskets for industrial use. The size of injection molding machines ranges widely, depending on the products being made. Raw materials, which are usually in the form of tiny plastic beads, are received from outside sources in barrels, drums or rail cars. The pellets are placed in a dryer to remove any moisture, then fed through a hopper on the injection molding machine into an air-free chamber where they are melted at high temperatures, then forced with an auger-type screw, ram piston or similar device, into the mold. The mold is cooled by a coolant to allow the plastic to solidify rapidly. When solidified, the item is ejected from the mold by air pressure, hydraulics, or a mechanical ram. Items may be trimmed, polished, assembled, plated, or otherwise finished. Establishments in this classification may make molds for their own use, or the customer brings molds for specific items they order. The manufacture or repair of their own or their customer's molds is included within the scope of this classification when done by employees of an employer subject to this classification.

3510-07 Plastics: Manufacture, N.O.C.

Applies to establishments engaged in the manufacture of plastic goods not covered by another classification (N.O.C.) using several of the operations described in the other plastics manufacturing classifications, but not having one predominate process. This classification could include the application of fiberglass resins with a brushing or spreading technique (sometimes referred to as "lay-up"). In the lay-up method, fabric is fitted over molds, then layers of fiberglass resins, hardeners, and fillers are applied over the fabric with a brush or trowel. In some applications, a thin foam material is fitted into a mold, then covered with fiberglass resins and hardeners; when the product is removed from the mold, the other side is coated, producing an exceptionally strong, lightweight product. Once removed from the molds, items are heated in ovens to harden and set. This classification also includes establishments that make pellets (feed stock) from recyclable plastic goods. Scraps or recyclable goods are ground or pulverized, then formed into pellets which can be used again in manufacturing processes, or further processed into oil by other manufacturers.

This classification excludes establishments engaged in the manufacture of a plastic product by any other method which are to be reported separately in the appropriate classification; establishments engaged in the manufacture of graphite composite goods which are to be reported separately in classification 3510-08; and establishments engaged in the manufacture of fiberglass goods which are to be reported separately in classification 3511.

Special notes: When the manufacture of plastic goods includes any fiberglass work using the spraying technique with a chopper gun, the entire operation is to be reported separately in classification 3511. Incidental hand brushing or troweling of fiberglass resins or epoxy over a fabric or foam material, is sometimes an integral part of manufacturing processes covered under other manufacturing classifications. A review of the manufacturing process must be made to determine the proper classification applicable to that manufacturing process.

3510-08 Graphite composite goods: Manufacturing

Applies to establishments engaged in the manufacture of fiber reinforced plastic goods. Products manufactured by establishments subject to this classification include, but are not limited to, golf club shafts, fishing poles and rod blanks, garden carts, hose reels, wind board sail masts, bicycle frames, tennis racquets, snow skis and auto parts. While the classification specifies graphite composite goods, other fiber reinforced plastics are used to make similar products and are covered by this classification. Graphite composites are also known as carbon reinforced composites. Irrespective of the product made, the processes used to produce the end products are similar. For example, the making of tube-like products such as, but not limited to, golf shafts, wind board sail masts, and fishing poles, consists of cutting a fabric-like material which is purchased from others to the specified dimension needed to make the product; rolling the material onto a mandrel (rod) or wrapping the material around a mold; securing the fabric material with a plastic (cellophane) tape; curing the product in an oven; removing the cellophane wrap; removing the mandrel or mold; sanding the product to remove the lines left by the cello wrap; and applying the finish.

This classification excludes the manufacture of nonfiber reinforced plastic goods or products which are to be reported separately in classification 3510 as applicable; fiberglass reinforced goods or products which are to be reported separately in classification 3511; and plastic goods manufacturing from premanufactured components including the cutting, bending and milling of plastic which are to be reported separately in classification 3512.

Special note: Care should be taken when encountering the term "graphite composite." Graphite is a material common to many products such as, but not limited to, lead pencils, paints, lubricants and protective coatings, none of which are covered by classification 3510.))3510-05 Plastics: Foam molding, rotary molding, liquid molding

Applies to:

Businesses engaged in manufacturing plastics using the foam molding, rotary molding, or liquid molding process.

Processes used include:

• Foam molding - Liquid polymer is mixed with one or more ingredients, including a foaming agent, then heated to control the foaming action. It may be forced through pipes or hoses from a dispensing machine into the mold, or workers may carry it in buckets from the mixing pot and pour it into the molds. The top of the mold is put in place and secured. Heat and air pressure is applied inside the mold, which causes the foam to rise and form the shape of the object made. The mold may be lined with vinyl or other fabric, or wire frames may be placed inside the molds. Goods usually set overnight, and then the flashing (excess plastic) trimmed off.

• Liquid molding - Liquid plastic, such as urethane, without a foaming agent, is used to make products that are extremely tough. Liquid mixtures are poured into molds and cured in ovens.

• Styrofoam molding - Small styrofoam beads that expand by heating, then forced or blown into a mold and heat-expanded to form the product.

• Rotary molding - Rotary molding is used for large hollow items like garbage cans or buckets. Plastic powder, mixed with color, is poured into molds. The molds are closed and moved on a rotating arm through a large oven in a tumbling action while the mold heats. The plastic powder sticks to the inside of the mold and melts. The mold is removed from the oven while still tumbling, and air and/or water-cooled. Finished products are removed from the molds.

Product manufactured include, but are not limited to:

• Aircraft or machinery parts;

• Armrests, cushions, or dashboards for vehicles, boat, or aircraft;

• Styrofoam cups or plates;

• Styrofoam packing materials;

• Garbage cans;

• Buckets.

Raw materials usually received in barrels, drums or rail cars.

Materials used include, but are not limited to:

• Plastic beads;

• Pellets;

• Powders;

• Liquids;

• Foaming agents.

Equipment includes, but is not limited to:

• Conveyors;

• Delivery trucks;

• Eye protection;

• Face masks;

• Forklifts;

• Hearing protection;

• Molds;

• Respirators;

• Sanders.

Work activities include, but are not limited to:

• Laboratory personnel formulate plastic compounds to meet specifications such as rigidity, flexibility, or fire retardation;

• Workers may carry materials in buckets to the molds;

• Workers secure and seal the tops of molds;

• Flashing (seams and excess plastic) trimmed;

• Brand names may be printed onto the product using a special offset press;

• Finished products are removed from molds.

Exclusions:

• Worker hours engaged in any other method of manufacturing plastics are reported separately in the appropriate classification.

• Manufacturing graphite composite goods is classified in 3510-07.

• Worker hours or businesses engaged in fiberglass goods manufacturing are reported separately in classification 3511.

3510-06 Plastics: Injection molding

Applies to:

Businesses engaged in manufacturing plastics using the injection molding process.

Note: Businesses in this classification may manufacture molds used in injection molding or they may use molds supplied by their customers. Repairing molds is included in this classification.

Processes used include:

• Injection molding - Plastic pellets are placed in a dryer to remove any moisture, then fed through a hopper on the injection molding machine into an air-free chamber where they are melted at high temperatures, then forced with an auger-type screw, ram piston or similar device, into the mold. A coolant to allow the plastic to solidify rapidly cools the mold. When solidified, the item is ejected from the mold by air pressure, hydraulics, or a mechanical ram. Items may be trimmed, polished, assembled, plated, or otherwise finished.

Products manufactured include, but are not limited to:

• Cargo baskets for industrial use;

• Combs;

• Key chain holders;

• Medicine bottles;

• Novelty items;

• Sporting goods;

• Writing pens.

Raw materials, usually in the form of plastic beads, arrive in barrels, drums, or rail cars.

Materials used include, but are not limited to:

• Plastic beads;

• Pellets.

Equipment includes, but is not limited to:

• Conveyors;

• Delivery trucks;

• Eye protection;

• Face masks;

• Forklifts;

• Hearing protection;

• Injection molding machines;

• Molds;

• Respirators;

• Sanders.

Exclusions:

• Worker hours engaged in any other method of manufacturing plastics are reported separately in the appropriate classification.

• Manufacturing graphite composite goods is classified in 3510-07.

• Worker hours or businesses engaged in fiberglass goods manufacturing are reported separately in classification 3511.

3510-07 Plastics manufacture, N.O.C.

Applies to:

Businesses engaged in all other forms of plastics manufacturing including, but not limited to:

• Artificial marble manufacture;

• Extrusion, blow molding manufacture;

• Graphite composite goods manufacture;

• Vacuum forming manufacture;

• Plastics manufacturing using multiple methods, but foam molding, liquid molding, rotary molding, or injection molding are not the primary method.

Products manufactured include, but are not limited to:

• Boat paddles;

• Clock cases;

• Counter tops;

• Display stands;

• Fiber reinforced plastic goods such as:

- Auto parts;

- Bicycle frames;

- Fishing poles;

- Garden carts;

- Golf club shafts;

- Hose reels;

- Rod blanks;

- Snow skies;

- Tennis racquets;

- Wind board sail masts.

• Novelty items;

• Plastic bags;

• Plastic bleach containers;

• Plastic film;

• Plastic feed stock from recyclable plastic goods;

• Plastic gutters;

• Plastic milk containers;

• Plastic motor oil containers;

• Plastic pipe;

• Plastic window frames;

• Signs;

• Sinks;

• Skylight windows;

• Soap dishes;

• Statues;

• Trays for packing food or other items;

• Windshields for boats and motorcycles.

These businesses:

• Materials processed to resemble marble, to manufacture plastic articles through the blow molding or extrusion process, to manufacture plastic articles through the vacuum form process, or to manufacture fiber-reinforced goods or to manufacture through a fiberglass resin process.

• Mold a (for example calcium carbonate) material mixed with feed stock.

• Processes vary but all use the heating and melting of feed stock.

• Some processes involve the addition of additives.

Processes include, but are not limited to:

• Artificial marble manufacturing – Molding calcium carbonate material is mixed with feedstock, catalyst, and dyes to resemble marble when it solidifies. A release agent is sprayed into empty molds to allow the release of the item. Raw materials are mixed in large mixers. The mixture is poured directly into molds, placed into molds by hand, or forced into molds under pressure. The materials harden at room temperature. Items are removed from the molds and sanded, trimmed, or finished.

• Blow molding - Plastic feedstock is melted and mixed with other additives. A bubble of molten plastic is blown into a mold and expanded to the shape of the mold with compressed air. The mold is kept cool with a liquid coolant that circulates through its cavities. When hot plastic is pressed against the mold, it cools and hardens in seconds. Blow molding is usually a fast, high-volume operation.

• Extrusion molding - Plastic feedstock is melted and mixed with other additives and then extruded through dies. Sheets of plastic film are usually made by extruding a tube of hot plastic, expanding it with air pressure, then passing it through a series of rollers and cutters, which roll it flat and cut it into two separate sheets. Plastic film is used for making plastic bags and other products.

• Fiberglass molding using lay-up method - In the lay-up method, fabric is fitted over molds, then layers of fiberglass resins, hardeners, and fillers are applied over the fabric with a brush or trowel. In some applications, a thin foam material is fitted into a mold, and covered with fiberglass resins and hardeners. When the product is removed from the mold, the other side is coated, producing an exceptionally strong, lightweight product. Once removed from the molds, items are heated in ovens to harden and set.

• Fiber reinforced plastic goods - The processes used to produce the product are similar regardless of the product made. For example: The making of tube-like products consist of cutting a fabric-like material, which is purchased from others. It is cut to the specified dimension needed to make the product. The process rolls the material onto a mandrel (rod) or wraps the material around a mold, secures the fabric material with a plastic (cellophane) tape. The product cures in an oven. The cellophane wrap and mold or mandrel are removed. The product sanded to remove the lines left by the cellophane wrap and the finish applied.

• Making feedstock from recyclable plastic goods - Scraps or recyclable goods are ground or pulverized and formed into pellets. The pellets can be used again in manufacturing or further processed into oil by other manufacturers.

• Vacuum forming - Sheet goods are heated in an oven or in the molding area, and a vacuum is pulled on the mold, sucking the plastic in to conform to the shape of the mold. Items produced by this method harden and cool in a few minutes. In another technique, liquid plastic poured into a mold, a seal of plastic placed over the item, and a vacuum pulled on the mold forming the liquid to the mold. This method produces a smooth, glossy surface. For either method, once the plastic material hardens, the "flashing" (excess plastic) is trimmed from the formed article. This process is "deflashing." It is done with a hand-held knife, a router, or a lathe. There is some assembly in certain manufacturing operations such as attaching components with screws, rivets, bolts, or glue, which is incidental to the manufacturing process and is included in the classification.

Special note: The painting or lettering of signs is included within the vacuum forming industry when done by employees of the employer assigned this classification. Businesses within this classification who purchase premanufactured signs from others, then paint lettering or designs or who then attach vinyl lettering within their own shops report separately in classification 4101 for their shop operations.

Materials used include, but are not limited to:

• Calcium carbonate;

• Catalysts;

• Dyes;

• Fiberglass resins;

• Liquid hardeners;

• Plastic feed stock;

• Plastic sheets;

• Recyclable plastic goods;

• Reinforcement fabrics;

• Release agents.

Equipment includes, but is not limited to:

• Conveyors;

• Delivery trucks;

• Eye protection;

• Face masks;

• Forklifts;

• Hearing protection;

• Molds;

• Respirators;

• Sanders.

Exclusions:

• Worker hours engaged in any other method of manufacturing plastics are reported separately in the appropriate classification.

• Plastic manufacturing through the foam molding, rotary molding, or liquid molding processes, classified in 3510-05.

• Plastic manufacturing through the injection molding process classified in 3510-06.

• Worker hours or businesses engaged in fiberglass goods manufacturing are reported separately in classification 3511. Any fiberglass application of the spraying technique using a chopper gun requires the entire business is reported separately within classification 3511. Incidental hand brushing or troweling of fiberglass resins or laying of epoxy over fabric occurs among other manufacturing industries. There should be a complete review of the manufacturing process in assigning the correct classification.

3701-06 Chemicals, N.O.C.: Manufacturing chemical mixing, blending, and repackaging nitrate recovery from X-ray and photo films

Applies to:

Businesses engaged in manufacturing:

• Acetylene gas;

• Acid;

• Ammonia;

• Ammonia nitrate;

• Borax;

• Carbonic acid gas, also known as phenol;

• Chemicals using a nitration, alkylation or oxidation process;

• Dry ice;

• Dyes, including dye and chemicals used for tinting candles;

• Fireworks;

• Nitrogen;

• Oxygen and hydrogen;

• Potash;

• Salt.

Businesses engaged in:

• Recovering nitrate or silver from X-ray and photo films.

• Mixing, blending or repackaging chemicals, but not manufacturing the ingredients.

Products manufactured and processes used include, but are not limited to:

• Acetylene gas - Highly flammable but nontoxic gas that is manufactured by reacting calcium carbide with water in a pressure generator, which combines carbon and lime to form the product.

• Ammonia - Colorless gas used as a component in fertilizer, medicines and cleaning compounds manufacturing. Involves combining hydrogen and nitrogen gases with a catalyst, which causes a reaction between the two gases when heated in a generator.

• Ammonia nitrate - Crystalline compound used mainly in fertilizers, explosives and propellants. Involves combining ammonia and nitric acid in a reactor.

• Borax - Used in manufacture of glass, glazes, soap, and boric acid. Produced by separating it from the potash by a rapid cooling process. Evaporated by heating in a partial vacuum to produce crystals or granules which are dried.

• Carbonic acid gas, also known as phenol - Caustic poisonous gas used in manufacturing resins, plastics, and disinfectants. The manufacture of phenol involves a compression and refrigeration process.

• Chemicals using a nitration, alkylation or oxidation process:

- Alkylation - Involves combining alkyls with other substances to form products used in the production of paper pulp, hard soap and petroleum products.

- Nitration - Involves the combining of nitrate with an organic compound to produce nitrobenzene used in solvents, fertilizers and acids.

- Oxidation - Involves the combining of oxygen with other substances to produce products such as; but not limited to, hydrogen peroxide, protective metal coatings, and pharmaceutical preparations.

• Dry ice - Carbon dioxide in a solid form.

• Dyes, including dye and chemicals used for tinting candles - Made from organic and inorganic compounds. Manufacturing methods include weighing raw materials, pumping them into vats, heating, agitating, cooling, filtering through presses, and packaging. May also include drying and grinding into powder or may be left in liquid or paste forms.

• Fireworks.

• Mixing, blending or repackaging chemicals, but not manufacturing the ingredients - Mixed by hand or through a mechanical process.

• Nitrogen - Colorless gas that is obtained from the air and processed by compressing air in a pressurized tank, removing impurities, and separating nitrogen and oxygen through heating.

• Oxygen and hydrogen - Involves the recovery of these gaseous elements from the air by compression, expansion and cooling operations until it liquefies. Liquid air then goes to a fractionator where the oxygen is separated from the hydrogen along with other gases such as neon and helium.

• Potash - Used in fertilizer. Refined by adding an amine to the brine, which causes the salts to float to the surface where they are skimmed off. Evaporated by heating in a partial vacuum to produce crystals or granules, which are dried.

• Salt - Used in chemicals and food processing. Salt ores are dissolved in water to produce a brine of the desired concentration. Refined into common salt by adding caustic soda and soda ash. Evaporated by heating in a partial vacuum to produce crystals or granules, which are dried.

• Recovering nitrate or silver from X-ray and photo films - Placing films in developing solutions, ionizing the solution and separating the elements.

Equipment includes, but is not limited to:

• Pressurized tanks;

• Vats;

• Screens;

• Ovens;

• Grinding machines;

• Mixing and blending machinery;

• Filling and packaging machinery;

• Fork lifts;

• Trucks.

Exclusions:

• Technicians who set up and carry out fireworks displays are classified in 6207.

• The production of salt ores used in the manufacture of salt, borax, and potash.

Note: For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

3701-08 Cosmetic, pharmaceutical, serum: Manufacturing

Applies to:

Businesses engaged in the manufacture of cosmetics, pharmaceuticals, serums, antitoxins or viruses.

Products include, but are not limited to:

• Soaps;

• Shampoo/conditioners;

• Creams, gels or lotions;

• Baby powder;

• Lipstick;

• Nail polish;

• Bath oils/salts;

• Tablets/pills;

• Ointments;

• Liquids/powders (pharmaceutical);

• Serums.

Work activities include, but are not limited to:

• Mixing of premanufactured ingredients.

• Mixing or blending of base medicinal ingredients and additives such as, but not limited to, sugars, starches, flavorings and waxes used for coatings.

• Bottling/packaging/labeling and laboratory equipment.

• Pulverizing, distilling, heating and drying product.

• Microscopic laboratory work.

• Working with animals, injecting with bacteria and viruses (eventually killing animal).

Killing of the animals is included in this classification as it is incidental and necessary to perform the operation to extract the serum from the glands and to separate the red blood cells from the blood.

Equipment includes, but is not limited to:

• Storage tanks;

• Mixers;

• Heating devices;

• Bottling/packaging/labeling equipment;

• Laboratory equipment.

Exclusions:

• Manufacture of ingredients used in the mixing of the cosmetics.

• Manufacture or harvest of ingredients used in the manufacture of the pharmaceuticals.

• Retail compounding pharmacy stores are classified in 6406-16.

Note: For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

3701-14 Extract, alcohol, perfume manufacturing; mint, including distillation of essential oils N.O.C.

Applies to:

Businesses engaged in manufacturing or distilling:

• Alcohol - Not for ingestion.

• Extracts - Extracts are the concentrated forms of the essential components of a food or a plant.

• Mint.

• Perfumes.

Processes used include, but are not limited to:

• Alcohol - All use a distillation process, which involves the heating of liquids and resulting condensation of vapors to purify or create a substance contained in the original wood or grain product.

• Extracts - The process for obtaining extracts involves pressing, cooking, steaming, or distillation from plants, herbs, or fruit peelings. Extracts may be mixed or blended with other ingredients for greater strength, color, or consistency. Products are bottled or canned.

• Mint - Mint distillation may begin with the use of mint oil distilled by a supplier or with the distillation of the mint into mint oil. Mint leaves are chopped and blown into a steamer, which lifts the moisture and oils. Steam then passes through a series of condensation lines. Water is added to bring the oil to the top of the liquid. The mint oil is heated for purification and fragrance. Various mint oils may be blended together to produce distinctive products such as spearmint or peppermint.

• Perfumes - The process may involve distillation, cooking, grinding, compounding, drying, blending or liquidizing of ingredients. Ingredients may include extracts, oils, colors, and binders.

Products include, but are not limited to:

• Methanol (wood alcohol);

• Ethanol (grain alcohol);

• Denatured alcohol (combination of methanol and ethanol);

• Solvents;

• Germicides;

• Pesticides;

• Antiseptics;

• Materials intended for use in other products such as varnish or shellac;

• Flavorings, including mint, spearmint, and peppermint;

• Perfumes used to manufacture other products such as scented candles;

• Personal fragrances;

• Essential oils;

• Sachet powders;

• Ingredients for skin conditioners;

• Hop extracts used in the brewing of beer.

Equipment includes, but is not limited to:

• Distillation equipment;

• Steam cookers;

• Presses;

• Filters;

• Grinders;

• Vats;

• Vapor extraction equipment;

• Storage tanks;

• Mixers;

• Heating equipment;

• Forklifts;

• Laboratory equipment;

• Bottling, packaging, labeling equipment;

• Delivery trucks.

Exclusions:

• Manufacturing of spirituous liquor for ingestion is classified in 3702.

• Candle manufacturing is classified in 3701-22.

• Worker hours engaged in gasohol manufacturing or refining are reported separately in classification 3407.

• Worker hours engaged in hop pellet manufacturing are reported separately in classification 2101.

• Worker hours engaged in mint raising or harvesting are reported separately in classification 4811.

Note: For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

3701-22 Pigment solutions or emulsion: Manufacturing

Applies to:

Businesses engaged in manufacturing a variety of chemical products including, but not limited to:

• Candles;

• Crayons;

• Dressings, see polish;

• Enamel, see paint;

• Glue;

• Ink, all types;

• Lacquer, see paint;

• Paint;

• Paint removers and thinners;

• Paste, see glue;

• Polish, also known as dressings include, but are not limited to:

- Shoe polish;

- Leather polish;

- Furniture polish;

- Automobile polish;

- Metal polish.

• Putty;

• Shellac, see paint;

• Synthetic resin, see putty;

• Varnish.

Processes used include, but are not limited to:

• Candles - Wax is heated. Wicks are dipped in the wax either by hand or machine. Fragrances are added for scented candles. When the candles are dried, their wicks are cut and they are placed in molds to shape the base. Color may be added by hand or by machine. The candles are inspected, wrapped, packaged, and labeled.

• Crayons - Similar to candles, but crayons are molded instead of dipped.

• Dressings or polish - Ingredients and processes vary dependent upon the product. Process may be simple and involve only mixing, or process may be detailed and involve heating or cooking and forming into a mold or stick form.

• Paint, enamel, lacquer, shellac - Involves a series of mixing and grinding operations. Solid pigments are blended with liquid resins. Paint extender may be added. Paint is pumped into filling stations. Containers of paint are packaged, labeled and shipped.

• Glue or paste - Involves mixing and cooking the ingredients in steel tanks and pumping the product to a filling area where it is packaged, labeled and capped.

• Ink - Involves cooking of oils and resin. Pigments and dryers are blended into the resin, which is then diluted to the proper consistency.

• Putty or synthetic resin - Putty is a finely powdered chalk mixed with linseed oil. Putty and synthetic resins have the same ingredients. Both are made by grinding and mixing.

• Varnish - Similar to paint manufacturing process. Manufacturing varnish also includes a cooking process.

Ingredients used include, but are not limited to:

• Beeswax;

• Paraffin;

• Stearin;

• Wicks;

• Powder or granule Arabic gum;

• Modified starch received from others;

• Pigments or coloring;

• Oils;

• Other waxes;

• Resins;

• Detergents;

• Methanol;

• Solvents;

• Water;

• Ground chalk;

• Limestone;

• Calcite;

• Preservatives.

Equipment includes, but is not limited to:

• Weighing and measuring scales;

• Mixers;

• Stoves;

• Molding apparatus;

• Automatic filing, labeling, and packaging machines;

• Forklifts;

• Delivery trucks.

Exclusions:

• The production of raw materials used to manufacture listed products.

• Worker hours engaged in glue manufacturing from animal substances are reported separately in classification 4301.

Note: For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

3701-27 Hazardous/toxic material: Repackaging for disposal

Applies to:

Businesses engaged in identifying and repackaging hazardous/toxic materials for disposal.

Note:

This class is distinguished from classification 4305-20, in that classification ((3701-21))3701-27 applies to the identifying and repackaging for disposal of such materials as drugs, pesticides, chemicals, and toners that contain toxic or hazardous materials, while classification 4305-20 includes the processing or handling of such materials as medical or septic tank waste, drug lab or hazardous spill cleanup, and reprocessing or handling of low-level radioactive materials.

Work activities include, but are not limited to:

• Visual inspection of materials.

• Sending sample of materials to lab for analysis.

• Identifying components of material.

• Labeling of containers, by appropriate groupings.

• Materials are put into drums with protective material to prevent breakage.

• Complete paperwork required by various governmental agencies.

• Transport of material to disposal site.

• Lab analysis - Businesses may have their own lab facilities or may send to outside lab.

Protective clothing and equipment includes:

• Respirators;

• Steel toed boots;

• Protective gloves;

• Safety glasses;

• Protective clothing.

Exclusions:

• Worker hours engaged in hazardous/toxic materials processing or handling, including processing of medical or septic tank waste, drug lab or hazardous spill cleanup, reprocessing or handling of low-level radioactive materials must be reported separately in classification 4305-20.

• Worker hours engaged in the replacement of nontoxic toner in cartridges used in business machines are reported separately in classification 4107.

Note: For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

((3802-13 Handbag or pack: Manufacturing

Applies to establishments engaged in the manufacture of a variety of bags on a mass production or quantity basis. Types of bags include, but are not limited to, handbags, backpacks, fanny packs, picnic bags, softside luggage, and other bags normally carried on the person, and such items as literature or document pockets used in airplanes or automobiles. The screen printing or embroidering of the manufacturers' own products is included in this classification when performed by employees of an employer having operations subject to this classification. Materials include, but are not limited to, natural or synthetic fabric, leather, webbing or strapping for handles, buttons, hooks, buckles, Velcro, and other sewing notions purchased from outside sources. Operations include cutting to size or pattern, hand or machine sewing, finishing, labeling, pressing. Tools and equipment include hand or power cutting tools, clicker die cutters, sewing machines that perform a variety of functions, eyelet punchers, and household irons.

This classification excludes establishments engaged in the manufacture of industrial bags from natural or synthetic cloth used to package commodities such as bulk flour, sugar, produce, fertilizer, building materials, which are to be reported separately in classification 3708; establishments engaged in the manufacture of paper bags which are to be reported separately in classification 6908; establishments engaged in the manufacture of plastic bags which are to be reported separately in classification 3510; and establishments engaged in the manufacture of hard sided luggage or carrying cases which are to be reported separately in classification 3708.

3802-28 Millinery: Manufacturing; Artificial feather or flower, N.O.C.: Manufacturing

Applies to establishments engaged in the manufacture of hats made of felt, wool, or other textiles, fur, or leather received from outside sources. Other materials received from outside sources include woven hat bodies, braided straw, sweatbands, linings, rims or brims, ribbons, artificial flowers, feathers, or other trimmings. For fabric hats, fabric is cut to standard hat sizes, sewn, steamed on molds or blocked in hydraulic presses, and trimmings attached. For straw hats, straw stripping is roughly sewn into crowns and brims and stitched to the woven straw body. Finishing operations involve sizing, hand blocking, iron and machine blocking in hydraulic presses, then hand sewing bands and trimming onto them. For felt hats, bodies are steamed, sized, shaped, ironed or press blocked under hydraulic presses; trims are usually sewn on by hand. This classification also applies to establishments engaged in the manufacture of artificial feathers or flowers whose operations are not covered by another classification. Crepe paper, fabric, covered paper stakes, glue, and wire are received from outside sources. Paper or fabric is cut, hand rolled and assembled with wire to form the product.

This classification excludes establishments engaged in the manufacture of hats knitted to form on knitting machines which are to be reported separately in classification 3802-42 and establishments engaged in the dressing of fur or the tanning of leather which are to be reported separately in classification 4301.

3802-29 Wig: Manufacturing

Applies to establishments engaged in the manufacture of wigs and hair pieces made from real hair or synthetic hair. Human hair is usually purchased from beauty shops. After being washed in hot disinfectant, hair is dried in ovens. The strands are bleached in peroxide or ammonia, then colored with dyes to desired shades. Strands are secured to webbed caps with sewing machines or woven into the cap and cemented by hand. The final steps include clipping, curling, and styling. Materials include human hair, synthetic hair, disinfectants, adhesives and webbing fabrics. Tools and equipment include, but are not limited to, scissors, combs, brushes, curling irons, washing, bleaching and dying vats, drying ovens, and sewing machines.

3802-34 Screen printing of cloth or garments

Applies to establishments that provide screen printing services to others on cloth items such as, but not limited to, shirts, jackets, caps, and aprons. Most screen printing establishments display a limited quantity of garments as samples from which customers can order to outfit a team, club, or other group. The screen print shop may order the garments from their suppliers, perform the screen printing, and sell the garments to their customers, or the customers may provide their own garments. However, the principal business operation is the service of screen printing. Screen printing of individual garments may be done by hand or with a machine. Screen printing businesses will create designs in their art department, or customers can furnish their own design. The process begins with the transfer of a design onto a framed silk screen. A light-sensitive material is coated over the silk screen, then exposed to light. The screens are placed on a multiport machine with a number of press boards onto which garments, such as shirts, jackets, hats, aprons are loaded at one time. One color of ink is squeezed over the screen and as the machine revolves, the color for that portion of the design is applied to each garment. When the first color of the design is applied, garments move on a conveyor through a dryer oven to set the ink. This process is repeated with other colors until the complete design is reproduced on each garment. Screens are washed and cleaned so they can be reused. To screen print designs on lengths of cloth, the process is similar, but machinery for this type of application resembles commercial printing presses used in print shops. Materials include art supplies, colored ink, paint thinners, cleaning solvents. Tools and equipment include, but are not limited to, ink dispensers and squeegees, hand cutting tools, frames and screens, manual and automatic presses, dryer ovens with conveyors, drying racks, pressure spray washer units or sinks, and work tables.

Special notes: The screen printing of a manufacturer's product, when done as part of the manufacturing process by employees of the manufacturer, is included in the classification applicable to the product being produced.

Establishments in classification 6305 that are primarily engaged in the retail sale of clothing such as tee shirts, athletic sweat suits, or hats, may custom screen print or apply iron-on transfers on individual garments sold. Individualized printing or application of transfers is an incidental part of the sales operation and is included in the store classification.

Wholesale distributors of clothing or cloth goods who perform incidental screen printing on a small portion of their own product are to be reported separately in classification 6407. Care must be taken when considering classification 6407 to ensure that the nature of the business is the wholesale operation, not a screen print service, and that screen printing is only incidental to the sales operation.

3802-37 Hand carved or inlaid rug: Manufacturing

Applies to establishments engaged in the manufacture of custom-designed inlaid or hand carved rugs or carpets from carpeting purchased from outside sources. These are usually small businesses whose primary customers are interior designers or architects who want one-of-a-kind rugs to complement the design of a room. The designer pieces can be installed as wall-to-wall carpets or used as area rugs or wall hangings. Materials include, but are not limited to, pattern paper, netting, monk cloth, binding or fusing tape, fringed edging, carpet rolls, latex glue, and thread. Tools and equipment include small cutting tools such as hot knives, tracing wheels, rulers, glue guns, air spray guns, seamers for attaching the metallic tape, carpet carvers, and sewing machines. Carpet carvers resemble a household canister vacuum cleaner. A suction hose joins the carving blades to the canister so the fibers are vacuumed as they are cut.

Inlaid: First, a design is drawn onto pattern paper, then traced onto a piece of carpet with a tracing wheel. Powder rubbed across the paper goes through the perforations to form the design on the carpet. This step is repeated for each different colored piece in the design. The complete design is also cut out of the main carpet piece. The pattern pieces are cut out with a hot knife and placed into the main carpet backing piece which will become the finished rug. The pieces are glued to the backing with fusing tape or joined with metallic seaming tape. (Carpet designers refer to this as quilting.) Hand carving (clipping around the edges of the design with the carpet carver) adds dimension. Netting is attached with latex to the back side of the design to secure it. Monk cloth or similar fabric is applied as a backing.

Hand Carved: The pattern is transferred directly onto the main carpet piece and carved along the edges of the design to give it dimension.

This classification excludes establishments engaged in the manufacture of carpets or rugs by tufting or weaving which are to be reported separately in classification 3708 and establishments engaged in the installation of carpets which are to be reported separately in classification 0502.

3802-38 Embroidery services; lace: Manufacturing

Applies to establishments that provide embroidery services to others on cloth items such as, but not limited to, shirts, jackets, caps, aprons, and patches. Most embroidery establishments display a limited quantity of garments as samples from which customers can order to outfit a team, club, or other group. The embroidery shop may order the garments from their suppliers, perform the embroidery, and sell the garments to their customers, or the customers may provide their own garments. Their principal business operation, however, is the embroidery service. Paper templates, computer tapes, natural or synthetic thread, backing materials, fabrics for patches, are received from outside sources. Designs or logos are punched onto paper strips. The strips are fed through the embroidery machines which simultaneously stitch the design onto numerous garments or cloth items which have been positioned on the machine. In computerized machines, the design is programmed onto paper computer tapes which are placed in the embroidery machine instead of the paper strips. The rest of the operations are the same. To make patches, the design is embroidered numerous times on a length of fabric. Individual patches are cut out and the edges finished on a serger sewing machine. This classification also applies to establishments engaged in the manufacture of lace. Natural or synthetic threads are received in skeins from outside sources. The thread is wound upon spools and bobbins which are placed onto the shuttles of the looms. The designs in the lace are created by various harness and shuttle movements of the loom, controlled electronically or by perforated pattern cards. After removal from the loom, the lace is inspected, mended by hand or sewing machine if needed, washed, bleached, dried, trimmed, starched, and ironed.

Special notes: The embroidery of a manufacturer's own product, when done as part of the manufacturing process by employees of the manufacturer, is to be included in the classification applicable to the garment or product being made.

Establishments in classification 6305 who are primarily engaged in the retail sale of clothing such as tee shirts, athletic sweat suits, hats, may embroider designs or lettering on individual garments sold. Individualized embroidery is an incidental part of the sales operation and is included in the store classification.

Wholesale distributors of clothing or cloth goods who perform incidental embroidery on a small portion of their own product are to be reported separately in classification 6407. Care must be taken when considering classification 6407 to ensure that the nature of the business is the wholesale operation, not an embroidery service, and that embroidery is only incidental to the sales operation.

3802-39 Household furnishings: Manufacturing

Applies to establishments engaged in the manufacture of household furnishings such as, but not limited to, draperies, pillows and cushions, futons, sleeping bags or comforters. Businesses that make draperies may make other window treatments such as swags, valances, cornice boards, pull-down roller shades (window blinds) and other accessory items such as, but not limited to, throw pillows, and slip covers. If the window coverings are custom made, the shop usually includes a showroom displaying samples of drapery fabric, drapery rods, window coverings, accessories, floor coverings, wall paper or other household furnishings. These accessory items are not usually stocked, but are obtained from suppliers or manufacturers as customers order them. The sale of these items by establishments engaged in the manufacture of household furnishings is included in this classification. A separate store classification is not applicable in these situations. Draperies and curtains are cut to size, pleated, sewn, and finished by steaming or ironing. Vinyl pull-down shades or blinds are cut to size; one end is stapled to a wooden roller, then the shade is wound around the roller. The other end is creased and stitched to form a hem into which a wood slat is placed to give the blind a solid edge. Pulls, tassels, fringes, or other trims are attached. Sleeping bags, comforters, futons, and pillows are cut, sewn, and stuffed with padding materials purchased elsewhere. This classification also includes the manufacture of lamp shades. Plain or pleated fabric or laminated parchment and metal frames are purchased from outside sources. Material is cut to pattern, then attached to frames by gluing or sewing bindings around the frame and fabric. Materials include, but are not limited to, various fabrics, vinyl-coated cloth, transparent vinyl, parchment, linings, stuffings, trims, drapery hooks, rods, wooden rollers and slats, pulls or handles, hinges, wire frames for lamp shades, and sewing notions which are purchased from outside sources. Tools and machinery include scissors or other hand or power cutting tools, irons, sewing machines that perform a variety of functions such as straight stitching, hemming, serging, pleating, or tacking, drapery-folding devices, lighted surface to inspect cloth for flaws prior to cutting draperies, work tables for cutting or with a padded surface for ironing, pressing machines or irons. Drapery manufacturers may have a jig saw, saber saw or miter saw for the incidental cutting of cornice boards which is included in this classification.

This classification excludes establishments engaged in the manufacture of batting, wadding, or waste which are to be reported separately in classification 3708 and establishments engaged in the installation of draperies which are to be reported separately in classification 0607.

3802-40 Garments, slippers, accessories, miscellaneous soft goods, N.O.C.: Manufacturing

Applies to establishments engaged in the manufacture of garments, wet suits, accessories, slippers, and miscellaneous soft goods not covered by another classification (N.O.C.), including, but not limited to, tie downs or animal restraints made from fabric strapping, art and craft or novelty items, stuffed toys, award ribbons, medical supports, umbrellas, and parachutes on a mass production or quantity basis. The production involves cutting to size or pattern, sewing, gluing, fabric welding, inserting stuffing materials, labeling, pressing, inspecting and packaging. Screen printing or embroidering of the manufacturer's own products, and finishing processes such as dyeing or bleaching is included in this classification when performed by employees of an employer having operations subject to this classification. Manufacture of these items often includes primarily hand work or hand work incidental to machine operations. Items are produced from all types of natural or synthetic cloth or fibers; some of the trims or patches may be leather or other pliable materials. Materials include, but are not limited to, natural fabrics, synthetic fabrics such as neoprene, fur, leather, strapping or webbing, yarn, sewing notions, glue, decorative trims, ribbons or patches, imitation eyes for toys, stuffing materials, buttons, buckles, hooks, or handles which are purchased from outside sources. Tools include household irons, scissors or cutting wheels, measuring tapes, tracing wheels, brushes, power cutting tools (some types have hot blades or wires to seal frayed edges of cut pieces), glue guns, staplers, and clamps. Machinery includes, but is not limited to, cutting tables, sewing machines that perform a variety of functions such as straight or zigzag stitching, pleating, tacking or serging, clicker die cutters, iron presses, packaging equipment and various table-top or foot operated devices such as eyelet punchers, button covering machines, and hot-stamping foil presses.

This classification excludes establishments engaged in the manufacture of batting, wadding, or waste which are to be reported separately in classification 3708; establishments engaged in manufacturing operations using large factory machinery that performs functions such as, but not limited to, winding/rewinding, blowing, spinning, twisting, braiding, weaving, picking, tufting, quilting, shredding, or grinding, which are to be reported separately in classification 3708; and establishments engaged in the tanning of leather or dressing of fur which are to be reported separately in classification 4301.

3802-41 Gloves, N.O.C.: Manufacturing

Applies to establishments engaged in the manufacture of gloves not covered by another classification (N.O.C.) made of fabric or leather on a mass production or quantity basis. Fabric, leather, and sewing notions are purchased from outside sources. Manufacturers may quilt lining materials to the glove fabric on quilting machines. Glove pieces are cut from numerous layers of fabric or leather with a die cutter; printing of a logo or brand name may be applied to pieces prior to stitching. Seamstresses sew the pieces together inside out, adding cuffs or trims. After stitching, each finger is individually turned right-side out on a turner which is a table-mounted device with a vertically moving rod. Gloves are then placed onto heated, hand-shaped molds for steaming and shaping.

This classification excludes establishments engaged in the manufacture of gloves knitted to form on knitting machines which are to be reported separately in classification 3802-42; establishments engaged in the manufacture of rubber gloves made by molding or mixing rubber which are to be reported separately in classification 3513; and establishments engaged in the tanning of leather which are to be reported separately in classification 4301.

3802-42 Knitted fabric or garments or hosiery: Manufacturing

Applies to establishments engaged in the fabrication of knitted cloth, the subsequent manufacture of garments from the knitted cloth, and the manufacture of gloves, mittens, and hats knitted to form on knitting machines on a mass production or quantity basis. Natural or synthetic yarn (also referred to as thread), buttons or other fasteners are received from outside sources. The knit cloth is produced on looms either mechanically or electronically controlled. Circular or flat knitting machines (some of which resemble sewing machines) are also used. The manufacturer of the knitted cloth may make wearing apparel from it, or may sell the knitted cloth to other manufacturers. Garments, such as sweaters, may be knitted to form, or pieces may be cut from the cloth and sewn together. Gloves or mittens are knitted to basic shapes on special machines. Tips of fingers are sewn closed, the glove is turned right side out, then shaped and steamed on electrically heated forms. This classification also applies to the manufacture of hosiery on a mass production or quantity basis. Skeins of natural or synthetic yarn, generally dyed, are received from outside sources. The yarn is unwound onto bobbins or cones, then placed in small circular automatic knitting machines which form the leg and heel. The leg/heel pieces are sewn into a continuous piece, then toes and tops added with looper machines. Hosiery is then washed, dried, shaped. This classification also applies to establishments that perform finishing operations on hosiery that is manufactured by others.

Special note: The looms and knitting machines used to make knitted cloth are generally smaller than the weaving and spinning machines used for the manufacture of woven textile fabrics which are formed into long, continuous lengths and sold in large bolts to cloth goods manufacturers.

3802-43 Leather goods, N.O.C.: Manufacture or repair

Applies to establishments engaged in the manufacture or repair of leather goods not covered by another classification (N.O.C.) including, but not limited to, belts, tack, holsters and other gun carrying accessories, knife sheaths, sports balls, or belts. Products manufactured in this classification can usually be worn or carried on the person and are often made individually. Tanned leather or imitation leather, glue, buckles, hooks, snaps and other fasteners, are purchased from outside sources. Leather may be skived (split) to desired thickness. Items are cut out on small die cutters or by hand, and the edges sanded and smoothed. Depending on the item being made, the leather is bent into shape, glued or sewn either by machine or hand. Imitation leather or vinyl products are sometimes joined by heat sealing instead of gluing or sewing. Items may be dyed, which involves dipping in vats of dye for about 15 or 20 minutes, hanging until dry, then rubbing with rags. Guns are placed inside custom-made holsters and laid in a forming press to form the leather around the gun for a precise fit. Next, items are placed in dryers to dry and cure; then snaps, grommets or other finishing pieces are attached with hand tools. Tools and equipment include cutting blades, edge beveling tools, mallets, snap setters, and other hand tools, die cutters, sanders, sewing machines, forming presses, and small dryers. This classification also applies to establishments engaged in the manufacture and repair of sports balls such as footballs, soccer balls, and basketballs. Leather or vinyl, lining material, bladders (deflated balloon shapes made of synthetic rubber material with valves inserted), twine, thread, foil ribbon, paint, spray cleaners are received from outside sources. Pieces are cut from leather or vinyl on die cutters, sewn together inside out forming a shell, then eyelets are inserted with eyelet punches. Logos or names may be stamped on with a hot foil stamping machine. The seams are pounded out with mallets to smooth them, then the shell is turned right side out on table-mounted turners. The shells are placed onto table-mounted, ball-shaped molds, the bladders inserted, and air blown into the bladders with air compressors, forming the balls. The balls are placed onto holders, laced and closed with twine. Further designs may be applied with paint; balls are cleaned with a spray cleaner before packaging.

This classification excludes the tanning of leather which is to be reported separately in classification 4301 and the manufacture of bladders by rubber mixing or molding which is to be reported separately in classification 3513.

3802-44 Shoe or boot: Manufacturing or repair

Applies to establishments engaged in the manufacture of boots or shoes from raw materials such as leather, imitation leather, lining materials, rubber heels and soles, padding, thread and string, eyelets, tacks, buckles, rubber cement, dyes, waxes and polishes purchased from outside sources. Shoe or boot manufacturers may purchase shoe parts already cut to pattern, or may cut out their own patterns either by hand or on small dies. There are only a few shoemakers in Washington, most of whom make custom, hand-crafted boots or shoes. Operations include measuring feet to make molds or patterns, sewing by hand or machine, gluing, attaching eyelets or studs, tacking the upper pieces to the soles and heels, smoothing edges with grinders, dyeing, waxing, buffing, brushing and cleaning. Tools and equipment include tack hammers, awls, lasts (foot forms), hand cutting and punching tools, sewing machines, shoe jacks, foot-operated eyelet punching presses, sole stitchers (to stitch soles onto upper pieces), belt sanders and brush finishers. This classification also applies to shoe repair shops which use the same type of materials, tools and equipment used to make shoes and boots. Most shoe repair shops sell shoe accessories such as laces, insoles, polishes, which are usually displayed at the front of the shop; the sale of those items is included within the scope of this classification. The shops usually employ only one or two persons and are often located in malls or strip malls.

This classification excludes the manufacture of molded rubber shoe parts such as heels, soles, which is to be reported separately in classification 3513; establishments engaged in tanning leather which are to be reported separately in classification 4301; and the manufacture of any other materials used in making shoes or boots which is to be reported separately as applicable.

3802-45 Rubber or pliable goods: Manufacturing by cutting or gluing

Applies to establishments engaged in the manufacture of rubber or pliable goods from premanufactured materials by hand cutting, die cutting, gluing, or heat bonding. Items manufactured in this classification include, but are not limited to, gaskets, seals, bindings for skis, grips for pens or handle bars on bicycles or motorcycles. Raw materials which are lightweight, flexible and generally do not exceed about 3/8" thickness or 1" in diameter, include, but are not limited to, neoprene (a man-made rubber), cork, or other compressed sheets made of materials such as felt, paper, foam, plastic, graphite, Teflon, strips of extruded rubber. Many of the products are made simply by die cutting flat materials into the desired shapes. Other products, such as O-rings, are made by cutting lengths of extruded rubber and joining the ends by gluing or heat-bonding them together to form a circle. Grips for pens or handle bars can be made by cutting rubber tubing to length and grinding the ends for a smooth finish.

This classification excludes establishments engaged in the manufacture of rubber products by molding processes which are to be reported separately in classification 3513.

3802-46 Tent, tarp, awning or shade, boat cover or sail: Manufacturing

Applies to establishments engaged in the manufacture or repair of tents, awnings or outside window shades, boat or automobile tops and covers, sails, fruit picking bags, or similar items made from canvas, duck and synthetic water resistant fabrics. Other materials purchased from outside sources include grommets, hooks, tie rope, netting, binding, trimmings, strapping, pipe or tubing, and metal tops for fruit picking bags. Operations include cutting, sewing or fabric welding which joins pieces by heat-sealing the edges, attaching grommets, and bending pipe or rods for frames. Tools and equipment include hand cutting or punching tools, powered material cutters, sewing machines, grommet punchers, pipe cutters and benders, and staplers.

This classification excludes establishments engaged in the welding of metal awning frames or supports and establishments engaged in the manufacture of metal awnings which are to be reported separately in the applicable metal goods classification; and the installation of any product manufactured in this classification which is to be reported separately in the classification applicable to the work being performed.))

3802-34 Embroidery or screen printing services on fabric products or garments; knitted fabric; knitted garments; or wigs: Manufacturing

Applies to:

• Businesses whose principle operation is the service of screen printing or embroidery for others on cloth items such as, but not limited to, shirts, jackets, caps, aprons and patches.

• Businesses manufacturing knitted cloth.

• Businesses manufacturing garments from cloth that the same business knitted.

• Businesses manufacturing knitted garments or accessories to form on knitting machines.

• Businesses manufacturing hosiery or performing finishing operations on hosiery that is manufactured by others.

• Businesses manufacturing wigs or hair pieces made from real or synthetic hair.

• Businesses manufacturing lace.

Businesses included in this subclassification perform work mainly by hand or by using machines other than sewing machines including, but not limited to, knitting machines or screen printing equipment.

Note:

The screen printing of a manufacturer's product, when done as part of the manufacturing process by employees of the manufacturer, is included in the classification applicable to the product being produced.

Products manufactured include, but are not limited to:

• Embroidered garments;

• Garments made from cloth that were knitted under this subclassification;

• Knitted cloth;

• Knitted gloves, mittens, hosiery, or hats; and

• Screen printed garments.

Processes include, but are not limited to:

• Bleaching;

• Cutting and styling wigs;

• Disinfecting fibers;

• Dying;

• Embroidery;

• Ironing;

• Screen printing on cloth;

• Sewing; and

• Starching.

Material used include, but are not limited to:

• Cleaning solvents;

• Colored ink;

• Disinfectants;

• Fasteners;

• Glues;

• Natural or synthetic hair;

• Natural or synthetic yarn or thread;

• Paint thinners;

• Paper templates; and

• Webbing fabric.

Tool and machinery used include, but are not limited to:

• Circular or flat knitting machines or looms;

• Combs and brushes;

• Curling irons;

• Cutting tools;

• Dryer ovens;

• Drying racks;

• Embroidery machines;

• Framed screens;

• Ink dispensers;

• Lace looms;

• Manual or automatic presses;

• Pressure spray washer units;

• Screen printing machines, single or multiport;

• Sewing machines; and

• Squeegees.

Note:

The looms and knitting machines used to make knitted cloth are generally smaller than the weaving and spinning machines used for manufacturing woven textile fabrics, which are formed into long, continuous lengths and sold in large bolts to cloth good manufacturers. Businesses manufacturing woven textile fabrics sold in bolts are classified in 3708.

Exclusions:

• Manufacturing woven textile fabrics is classified in 3708.

• Retail clothing sales with incidental custom screen printing, embroidery, or application of iron-on transfers is classified in 6305.

• Wholesale clothing or cloth goods distribution with incidental screen printing or embroidery on a small portion of their own product is classified in 6407. Care must be taken when considering classification 6407 to ensure that the nature of the business is the wholesale operation, not a screen print service, and that screen printing is only incidental to the sales operation.

Note:

For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

3802-40 Miscellaneous soft goods manufacturing: Hand or machine sewing N.O.C.

Applies to:

• Businesses manufacturing soft goods not covered by another classification (N.O.C.).

Businesses included in this subclassification perform significant sewing by hand or by sewing machine.

Screen printing or embroidering of the manufacturer's own products and finishing processes such as dying or bleaching are included in this subclassification when performed by employees of an employer having operations subject to this subclassification.

Products manufactured include, but are not limited to:

• Art, craft, or novelty items;

• Awnings;

• Backpacks or other bags normally carried on the person;

• Boat tops or covers;

• Comforters;

• Draperies - Including window treatments such as: Swags, valances, cornice boards, pull-down roller shades or blinds;

• Fashion accessories;

• Fruit picking bags;

• Futons;

• Garments;

• Gloves;

• Handbags;

• Leather goods such as belts, tack, holsters or sports balls;

• Outdoor window shades;

• Parachutes;

• Pillows;

• Sails;

• Sleeping bags;

• Slippers;

• Soft luggage;

• Stuffed toys;

• Tarps;

• Tents;

• Tie downs or animal restraints made from fabric strapping; and

• Wet suits.

Note:

Businesses that manufacture window coverings sometimes have showrooms displaying samples of drapery fabric, drapery rods, window coverings, accessories, floor coverings, wallpaper or other household furnishings. These accessory items are not usually stocked, but are obtained from suppliers or manufacturers when customers order them. The sale of these items by businesses engaged in the manufacture of household furnishings is included in this subclassification. A separate store classification is not applicable unless the conditions of the general reporting rules covering the operation of multiple enterprises have been met.

Processes include, but are not limited to:

• Bending pipe or tubing for frames;

• Cutting materials to size or pattern;

• Fabric welding;

• Gluing;

• Inserting stuffing materials;

• Inspecting;

• Labeling;

• Leather skiving;

• Packaging;

• Pressing;

• Sewing; and

• Steaming.

Materials used include, but are not limited to:

• Bladders for sports balls;

• Canvas;

• Decorative trims;

• Drapery hooks;

• Fabrics;

• Fur;

• Glue;

• Imitation eyes for toys;

• Leather or imitation leather;

• Natural fabrics;

• Pipe or tubing;

• Rods;

• Sewing notions;

• Strapping or webbing;

• Stuffing materials;

• Thread;

• Velcro;

• Vinyl;

• Vinyl-coated cloth;

• Wooden rollers for shades; and

• Yarn.

Tool and machinery used include, but are not limited to:

• Cutting tables;

• Die cutters;

• Drapery folding devices;

• Jig saws, saber saws, or miter saws;

• Dryers;

• Forming presses;

• Glue guns;

• Hot blades or wires for cutting or sealing frayed edges of cut pieces;

• Household irons;

• Iron presses;

• Lighted surfaces to inspect cloth for flaws;

• Mallets;

• Measuring tools;

• Molds;

• Packaging equipment;

• Pipe cutters and benders;

• Quilting machines;

• Scissors or cutting wheels;

• Sergers or overlocking machines;

• Sewing machines;

• Sewing needles;

• Snap setters;

• Staplers;

• Table-top or foot operated devices such as eyelet punchers, or hot-stamping foil presses; and

• Tracing wheels.

Exclusions:

• Worker hours engaged in tanning leather or dressing of fur are reported separately in classification 4301.

• Worker hours engaged in manufacturing metal awnings or welding of metal awning frames or supports are reported separately in the applicable metal goods classifications.

• Worker hours engaged in the installation of draperies are reported separately in classification 0607.

• Worker hours engaged in the installation of any product manufactured in this classification are reported separately in the classification applicable to the work being performed.

• Screen printing or embroidery for others on cloth items manufactured by others is classified in 3802-34.

• Manufacturing gloves knitted to form on knitting machines is classified in 3802-34.

• Manufacturing mattresses is classified in 3708.

• Manufacturing garments from cloth that was first knitted by the same business is classified in 3802-34.

• Manufacturing rubber gloves made by molding or mixing rubber is classified in 3513.

• Manufacturing bladders for sports balls by rubber mixing or molding is classified in 3513.

• Manufacturing of batting, wadding, or waste is classified in 3708.

• Manufacturing operations using large factory machinery that performs functions such as, but not limited to, winding/rewinding, blowing, spinning, twisting, braiding, weaving, picking, tufting, quilting, shredding, or grinding, are classified in 3708.

• Manufacturing industrial bags used to package commodities such as bulk flour, sugar, produce, fertilizer, or building materials is classified in 3708.

• Custom dressmaking, tailoring, or clothing alteration services are classified in 6305.

• Manufacturing paper bags is classified in 6908.

• Manufacturing plastic bags is classified in 3510.

• Manufacturing hard sided luggage or carrying cases is classified in 3708.

Note:

For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

3802-44 Shoe, boot, hat, artificial feather, artificial flower, hand-carved rug or inlaid rug: Manufacturing; Rubber or pliable goods manufacturing by cutting or gluing, N.O.C.

Applies to:

• Businesses manufacturing rubber or pliable goods from premanufactured materials by hand cutting, die cutting, gluing or heat bonding, not covered by another classification (N.O.C.).

• Businesses manufacturing or repairing shoes or boots.

• Businesses manufacturing hats (millinery).

• Businesses manufacturing artificial feathers or flowers whose operations are not covered by another classification.

• Businesses manufacturing custom-designed inlaid or hand-carved rugs from carpeting purchased from outside sources.

Businesses included in this subclassification perform significant hand or machine cutting or gluing.

Products manufactured include, but are not limited to:

• Artificial feathers;

• Artificial flowers;

• Bindings for skis;

• Boots;

• Custom hand-carved rugs or carpets;

• Custom inlaid rugs or carpets;

• Gaskets;

• Grips for pens;

• Grips for handle bars;

• Hats; and

• Shoes.

Note:

Most shoe repair shops sell shoe accessories such as laces, insoles, and polishes. The sale of these types of times is included in this classification.

Processes include, but are not limited to:

• Attaching eyelets or studs;

• Blocking hats;

• Cutting to shape or length;

• Die cutting;

• Dying;

• Gluing;

• Grinding;

• Heat bonding;

• Making molds and patterns;

• Sewing;

• Smoothing;

• Steaming; and

• Waxing.

Material used include, but are not limited to:

• Artificial flowers, feathers, or other trimmings;

• Binding or fusing tape;

• Braided straw;

• Buckles;

• Carpet rolls;

• Cork;

• Crepe paper;

• Edging;

• Eyelets;

• Felt;

• Foam;

• Fur;

• Glue;

• Graphite;

• Hat rims or brims;

• Leather or imitation leather;

• Lightweight, flexible rubber;

• Lining materials;

• Monk cloth;

• Neoprene;

• Netting;

• Paper;

• Paper covered stakes;

• Plastic;

• Ribbons;

• Rubber cement;

• Rubber heels and soles;

• Strips of extruded rubber;

• Teflon;

• Wire;

• Wool; and

• Woven hat bodies.

Tool and machinery used include, but are not limited to:

• Awls;

• Belt sanders;

• Brush finishers;

• Carpet carvers;

• Eyelet punching presses;

• Glue guns;

• Hand cutting and punching tools;

• Hot knives;

• Hydraulic presses for machine blocking hats;

• Lasts (foot forms);

• Sewing machines;

• Shoe jacks;

• Sole stitchers (to stitch soles onto upper pieces); and

• Tack hammers.

Exclusions:

• Worker hours engaged in manufacturing molded rubber shoe parts such as heels or soles are reported separately in classification 3513.

• Worker hours engaged in tanning leather or dressing of fur are reported separately in classification 4301.

• Worker hours engaged in manufacturing other components, such as eyelets, used in making shoes or boots are reported separately in the applicable classification.

• Worker hours engaged in the installation of carpet are reported separately in classification 0502.

• Manufacturing hats knitted to form is classified in 3802-34.

• Manufacturing rugs or carpets by tufting or weaving is classified in 3708.

• Manufacturing rubber products by using a molding process is classified in 3513.

Note:

For rules on assigning and reporting in more than one basic classification, see WAC 296-17-31017 Multiple classifications.

((3906-00 Bakeries, N.O.C.

Applies to establishments engaged in the manufacture of baked goods not covered by another classification (N.O.C.) such as, but not limited to, bread, rolls, tarts, pies, cakes, cookies, bread stuffing and bread crumbs, for sale to supermarkets, restaurants, distributors, and other wholesale customers. Processes for making baked goods vary somewhat, but most are similar to that of baking bread. To make bread, ingredients such as, but not limited to, flour, water, salt, leavening, eggs, milk, sugar, shortening, and preservatives are mixed by machine or by hand and formed into dough. The dough is fed into a hopper which further kneads it and shapes it into a ball. Molders shape the dough balls into cylinders that are ready to be placed in pans. Automatic loaders move the pans through tunnel ovens. After baking, products are mechanically sliced and wrapped, then shipped to customers as quickly as possible due to the relatively short shelf life of baked goods. Machinery includes, but is not limited to, dough troughs, cake depositors, filler and icing machines, conveyors, deep fryers, bun machines, molders, ovens, mixers, flour dust collectors, and racks.

This classification excludes retail bakeries which are to be reported separately in classification 3901; route delivery drivers who are not employees of the bakery who are to be reported separately in classification 1101; and establishments engaged in the manufacture of other foods which are to be reported separately as applicable.

3906-01 Cracker: Manufacturing N.O.C.

Applies to establishments engaged in the manufacture of crackers, and other "dry" bakery products not covered by another classification (N.O.C.) such as, but not limited to, biscuits, wafers, and pretzels for sale to supermarkets, restaurants, distributors and other wholesale customers. Depending on the specific product being made, ingredients such as, but not limited to, flour, sugar, water, salt, soda, yeast, flavorings, and additives are mixed together and formed into dough. The dough is fed through a hopper into a roller, then shaped into product and baked in ovens. Machinery includes, but is not limited to, mixers, ovens, conveyors, packaging and package-handling equipment.

This classification excludes retail bakeries which are to be reported separately in classification 3901 and route delivery drivers who are not employees of the dry bakery goods manufacturer who are to be reported separately in classification 1101.

3906-02 Potato chip: Manufacturing N.O.C.

Applies to establishments engaged in the manufacture of potato chips and similar snack foods not covered by another classification (N.O.C.) such as, but not limited to, fried corn or cheese chips for sale to wholesale customers. To make potato chips, potatoes are washed, sliced, salted, and fried in cooking vats. Automatic rakes stir the potato slices to ensure uniform cooking. As chips emerge from the vats onto conveyors, they are inspected for color and quality. Burned, discolored, or broken chips are discarded; the rest are packaged for sale. Other types of fried chips are made by mixing dry ingredients which are then deep fried, inspected and packaged. Machinery includes, but is not limited to, slicing equipment, mixers, deep fryers or cooking vats, pan greasers, ovens, conveyors, packaging and package-handling equipment. This classification includes delivery of the product when done by employees of an employer subject to this classification.

This classification excludes route drivers who are not employees of the chip manufacturer who are to be reported separately in classification 1101.

3906-03 Ravioli and tamale: Manufacturing

Applies to establishments engaged in the manufacture of ravioli, tamales, tortellini or similar frozen or ready-to-cook foods, for sale to wholesale customers. Ingredients include, but are not limited to, cornmeal, flour, ground meats, cheeses, seasonings, tomatoes or tomato paste, sauces, and corn husks. Depending on the specific product being made, ingredients are mixed together, placed in shells, pasta or corn husks, or otherwise prepared, cooked, inspected, wrapped, packaged and, in some cases, frozen. Machinery includes, but is not limited to, mixing or blending machines, deep fryers or cooking vats, ovens, conveyors, packaging and package-handling equipment, and freezers.

This classification excludes route drivers who are not employees of the food product manufacturer who are to be reported separately in classification 1101.

3906-04 Pasta: Manufacturing

Applies to establishments engaged in the manufacture of pasta products such as, but not limited to, macaroni, spaghetti, or noodles for sale to supermarkets, restaurants, distributors and other wholesale customers. Ingredients such as, but not limited to, flour, sugar, salt, seasonings, preservatives, oils, and water are mixed in mixing machines to form the dough. The dough is further mixed and kneaded, pressed through rollers to regulate thickness, cut with machinery or by hand to desired size and shape, then wrapped in cellophane or packaged in cartons. Machinery includes, but is not limited to, dough mixers, dough kneaders, rollers, cutting and slitting machines, hydraulic presses, ovens, conveyors, and packaging and package-handling equipment.

This classification excludes route drivers who are not employees of the manufacturer who are to be reported separately in classification 1101.

3906-05 Confectionery, chewing gum or cough drop: Manufacturing

Applies to establishments engaged in the manufacture of confectionery products, chewing gum or cough drops for sale to wholesale customers. Confections include, but are not limited to, candies such as creams, caramels, mints, hard candies, gum drops, glazed fruits, nut brittle, a wide variety of chocolate candy, and molded sugar cake decorations, such as, but not limited to, rosettes, candle holders, and colorful edible images used to decorate cakes or cookies. This classification includes both cooked and uncooked confection products. Because of the variety of candies and confections included in this classification, preparation and finishing processes which individualize the product may vary widely. Ingredients include, but are not limited to, sugar, flour, starch, nuts, milk, water, flavorings, cocoa, and coloring. Depending on specific product being made, ingredients are weighed, mixed or beat. Further processing may include heating, pressure cooking, baking, or forming uncooked mixtures (referred to as "paste" or frosting) into products by twirling, pressing, molding, or otherwise shaping. Confection products may be individually wrapped or packed in boxes, cans, trays, or other containers. Machinery includes, but is not limited to, ranges, burners, various sized kettles, pots, pressure cookers, trays, mixing, cutting, or filling machines, hoppers, conveyors, die cutters, presses, coolers, and packaging and package-handling equipment. The manufacture of chewing gum and cough drops is similar although ingredients vary somewhat.

This classification excludes route drivers who are not employees of the confection manufacturer who are to be reported separately in classification 1101; candy store operations with on-premise manufacturing which are to be reported separately in classification 3905-13; and candy store operations with no manufacturing which are to be reported separately in classification 6406.

3906-07 Pizza: Manufacturing, N.O.C.

Applies to establishments engaged in the manufacture of frozen or ready-to-bake pizza not covered by another classification (N.O.C.) for sale to wholesale customers. Dough is mixed and rolled out to form the crust; sauce and a variety of toppings such as meats, cheese, vegetables are arranged on top of the crust. Pizzas are wrapped in plastic wrap, packaged, and stored in freezers prior to delivery. Machinery includes, but is not limited to, mixers, rolling devices, ovens, conveyors, packaging and package-handling equipment, and freezers.

This classification excludes route drivers who are not employees of the pizza manufacturer who are to be reported separately in classification 1101; pizza parlors which are to be reported separately in classification 3905; and U-bake pizza stores which are to be reported separately in classification 6403.))

3906-00 Bakeries, cracker, potato chip, ravioli/tamale, pasta, and pizza: Manufacturing N.O.C.

Applies to:

Businesses engaged in manufacture of baked goods, pastas, tamales, pizza, dry bakery products, and variety of snack foods. These businesses primarily sell to wholesale customers like supermarkets, restaurants, and distributors.

Products manufactured include, but are not limited to:

• Biscuits;

• Breads;

• Bread stuffing/bread crumbs;

• Cakes/cookies;

• Crackers;

• Pasta products (macaroni, spaghetti, or noodles);

• Pies;

• Pizza (frozen or ready to bake);

• Potato chips/snack foods;

• Pretzels;

• Ravioli, tamales, tortellini or similar frozen or ready to cook foods;

• Tarts;

• Wafers.

Ingredients include, but are not limited to:

• Eggs;

• Flour/cornmeal;

• Ground meats/cheeses/vegetables/sauces;

• Milk;

• Potatoes;

• Preservatives/flavorings;

• Salt;

• Shortening;

• Soda/yeast;

• Sugar;

• Water.

Work activities include, but are not limited to:

• Mixing ingredients by machine or hand and forming into dough;

• Feeding dough into hoppers, which kneads and shapes product;

• Placing mixed ingredients into shells, pasta or corn husks;

• Rolling dough to form products;

• Adding sauce and variety of toppings such as meats, cheeses and vegetables;

• Cooking, inspecting, wrapping and packaging product;

• Mechanically slicing and wrapping product;

• Slicing and frying potatoes or similar snacks in cooking vats;

• Shipping product.

Machinery and equipment used include, but are not limited to:

• Bun machines;

• Cake depositors;

• Conveyors;

• Cutting and slicing equipment;

• Deep fryers;

• Dough troughs;

• Filling and icing machines;

• Hydraulic presses;

• Mixers/blending/rolling machines;

• Mold machines;

• Ovens;

• Packaging and handling equipment.

Exclusions:

• Retail bakeries are classified in 3901;

• Pizza parlors are classified in 3905;

• U-Bake pizza stores are classified in 6403;

• Route delivery drivers who are not employees of the food product manufacturer are classified in 1101;

• Businesses engaged in the manufacture of other foods are classified separately in the applicable classification.

3906-05 Confectionery, chewing gum or cough drop: Manufacturing

Applies to:

Businesses engaged in the manufacture of confectionery products, chewing gum or cough drops.

Products manufactured include, but are not limited to:

• Candies:

- Caramels;

- Chocolate candies;

- Creams;

- Glazed fruits;

- Gum drops;

- Hard candies;

- Nut brittle;

- Chewing gum;

- Cough drops.

• Molded sugar cake decorations:

- Candle holders;

- Edible images used to decorate cakes or cookies;

- Rosettes.

Ingredients include, but are not limited to:

• Cocoa;

• Coloring;

• Flavorings;

• Flour;

• Milk;

• Nuts;

• Starch;

• Sugar;

• Water.

Work activities include, but are not limited to:

• Weighing, mixing and beating ingredients;

• Heating, pressure cooking, baking, and forming uncooked mixtures into products by twirling, pressing, molding, or shaping;

• Wrapping and packaging product.

Machinery and equipment used include, but are not limited to:

• Burners/ranges;

• Coolers;

• Conveyors;

• Die cutters;

• Filling/cutting/mixing machines;

• Hoppers;

• Kettle/pots;

• Packaging and package-handling equipment;

• Presses;

• Pressure cookers.

Exclusions:

• Candy store operations with on-premise retail manufacturing are classified in 3905;

• Candy store operations with no manufacturing are classified in 6406;

• Route delivery drivers who are not employees of the confection manufacturer are classified in 1101.

4903-06 Marine appraising

Applies to((establishments engaged in)):

Businesses providing marine appraisal and inspection services to prospective buyers or to insurance companies for determining the value of a piece of property or for evaluating damage.

Types of property appraised includes, but((is))are not limited to((, boats, yachts, marinas, wharves, and dry-docks. This service may be provided to a prospective buyer or to insurance companies for determining the value of a piece of property or for evaluating damage.

This classification excludes)):

• Boats;

• Dry-docks;

• Marinas;

• Wharves; and

• Yachts.

Exclusions:

• Maritime appraisers ((who provide))providing their service exclusively to insurance companies ((who)) are ((to be reported separately))classified in ((classification)) 4903-09((, and)).

• Nonmaritime building appraisers ((who)) are ((to be reported separately))classified in the classification applicable to the employer's business.

Note:

This subclassification to be assigned only after consulting the maritime underwriter.

4903-07 Boiler inspecting, N.O.C.

Applies to((establishments engaged in)):

Businesses providing boiler inspection services not covered by another classification (N.O.C.). Inspections will generally be conducted at the request of a manufacturer or an insurance company. These ((establishments))businesses inspect equipment such as, but not limited to:

• Boilers and other pressurized vessels, ((including))such as air tanks and liquefied gas tanks((, in addition to boilers. The inspections involve determining)).

Inspections determine if a vessel conforms to safety standards in regard to ((their)):

• Design((,));

• Fabrication((,));

• Installation((,));

• Operation; and

• Repair ((and operation. The inspections may take place at a manufacturer's plant or where the vessel has been installed. These inspections will generally be conducted at the request of a manufacturer or an insurance company)).

Note:

Inspections may take place at a manufacturer's plant or where the vessel is installed.

Work activities((of the inspectors))include, but are not limited to((,)):

• Calculating allowable limits of pressure;

• Inspecting the safety devices and welding((,));

• Investigating accidents involving pressurized vessels;

• Performing tests to verify the condition((, calculating allowable limits of pressure,)); and

• Recommending changes to correct unsafe conditions((, and investigating accidents involving pressurized vessels.

This classification excludes)).

Exclusions:

• Boiler inspectors employed by a state agency or municipality ((who)) are ((to be reported separately))classified in the ((appropriate))applicable state agency or municipality classification((;)).

• Boiler manufacturing, repair or installation ((which)) is ((to be reported separately))classified in the ((appropriate))applicable manufacturing, repair or installation classification((;)).

• Inspectors of ((the))a manufacturing company ((who)) are ((to be reported separately))classified in the classification applicable to the employer's business((; and establishments who provide)).

• Businesses providing inspections exclusively for insurance companies ((who)) are ((to be reported separately in classification))classified in 4903-09.

4903-08 Elevator inspecting

Applies to((establishments engaged in)):

Businesses providing elevator inspection services. ((Types of))Inspections are usually conducted at the request of a manufacturer or an insurance company. Inspections determine if the device conforms to safety standards in connection with:

• Design;

• Fabrication;

• Installation;

• Operation; and

• Repair.

Note:

The inspections may take place at the manufacturing plant or where the conveyance device is installed.

Devices inspected include, but are not limited to((,)):

• Amusement rides;

• Elevators((,));

• Escalators((,));

• Moving sidewalks; and

• Ski lifts((, amusement rides and moving sidewalks)).

((The inspections involve determining if the device conforms to safety standards in connection with their design, fabrication, installation, repair and operation. The inspections may take place at the manufacturing plant or where the conveyance device has been installed. These inspections are usually conducted at the request of a manufacturer or an insurance company.))

Work activities((of the inspectors))include, but are not limited to((,)):

• Computing allowable load;

• Conducting time tests for speed;

• Inspecting the cables and guide rails;

• Inspecting the mechanical and electrical features;

• Investigating accidents involving conveyance devices;

• Reviewing the design((, inspecting the mechanical and electrical features, inspecting the cables and guide rails, conducting time tests for speed, computing allowable load,));

• Observing running and drop tests to determine if brakes and safety devices are working properly((,)); and

• Recommending changes to correct unsafe conditions((, and investigating accidents involving conveyance devices.

This classification excludes)).

Exclusions:

• Elevator inspectors employed by a state agency or municipality ((who)) are ((to be reported separately))classified in the ((appropriate))applicable state agency or municipality classification((;)).

• Repair or service to the elevator or conveyance device which is ((to be reported separately))classified in the ((appropriate))applicable repair classification assigned to the type of conveyance device((;)).

• Inspectors employed by the manufacturer ((who)) are ((to be reported))classified in the ((appropriate))applicable manufacturing classification((; and establishments who provide)).

• Businesses providing inspections exclusively for insurance companies ((who)) are ((to be reported separately))classified in ((classification)) 4903-09.

4903-09 Inspection for insurance or valuation

Applies to((establishments engaged in)):

Businesses providing inspection and valuation services exclusively for insurance companies. These ((establishments))businesses inspect damaged goods or property for loss valuation or to determine the value of an article or property the insurance company is underwriting.

((The))Property inspected includes, but is not limited to((,)):

• Manufactured goods;

• Personal property((,)); and

• Real estate((, and manufactured goods.

This classification excludes)).

Exclusions:

• Inspectors employed by a state agency or municipality ((who)) are ((to be reported separately))classified in the ((appropriate))applicable state agency or municipality classification ((and)).

• Boiler, elevator, or building inspectors or maritime appraisers who do not provide service to insurance companies exclusively ((who)) are ((to be reported separately))classified in ((classifications)) 4903-07, 4903-08, 4903-10 or 4903-06 as applicable ((and employees of)).

• Inspectors employed by insurance companies ((who)) are ((to be reported separately))classified in the applicable insurance company classifications((; and)).

• Independent appraisal businesses not working exclusively for insurance companies ((which)) are ((to be reported))classified in ((classification)) 6303.

4903-10 Inspection of buildings

Applies to((establishments engaged in)):

Businesses providing building inspection services. ((These establishments inspect all types of))Inspections may be provided for, but not limited to:

• Contractors to assist in interpreting legal requirements and recommending procedures for compliance;

• Insurance companies in assessing damages; and

• Prospective buyers to determine the condition of the building.

Buildings((including))inspected include, but are not limited to:

• Commercial;

• Multifamily;

• New or existing residential((, commercial,));

• Industrial((, multifamily, and)); and

• Temporary structures. ((The inspections may be provided for prospective buyers to determine the condition of the building, for contractors to assist in interpreting legal requirements and recommending procedures for compliance, or for insurance companies in assessing damages.))

Work activities((of the inspectors))include, but are not limited to, inspecting all components of a building for((structural soundness,)):

• Compliance with grading, zoning, and safety laws;

• Dry rot((,));

• Energy efficiency;

• Pest problems((, energy efficiency, and compliance with grading, zoning and safety laws.

This classification excludes)); and

• Structural soundness.

Exclusions:

• Building inspectors employed by a state agency or municipality ((who)) are ((to be reported separately))classified in the ((appropriate))applicable state agency or municipality classification ((and establishments who provide)).

• Businesses providing inspections exclusively for insurance companies ((who)) are ((to be reported separately))classified in ((classification)) 4903-09.

WAC Numbers	WAC Description	What is Changing	Reason for Change
296-17-31028	Closing accounts	Updating rule to reflect online filing reference.	Rule was written before online filing was an option.
296-17A-0519	Building construction sheet metal work, N.O.C.	Adding clarification that 0519 includes sheet metal work on wood frames.	Staff confusion when applying classification.
296-17A-1003 296-17A-3510 296-17A-3802 296-17A-3906	Pole yards Plastics manufacturing Soft goods manufacturing Bakeries, cracker, potato chip, ravioli/tamale, pasta, and pizza manufacturing N.O.C.	Reducing the number of subclassifications.	We are combining subclassifications as part of our plan to reduce the overall number of subclassifications in the classification plan to ease administrative burden for customers and staff. Some reasons for collapsing: • Low number of employers/hours reporting in subclassification (low credibility from actuarial view) • Subclassifiation [Subclassification] does not represent separate risks from overall risk classification • Low loss data • No longer need to track these subclassifications separately
296-17A-3701	Hazardous/toxic material; repackaging for disposal	Correct reference in note from 3701-21 to 3701-27.	Typographical error corrected.
296-17A-4903	Marine appraising	Updating format of all subclassifications in the rule with bullets for easier readability.	Improve clarity to promote consistent accurate application of the rules.