Code 4273 applies to employers engaged in manufacturing paper bags.  Paper is received in rolls and placed on bag making machines.  The machine draws the paper in and, if requested by the employer’s customer, will imprint the customers’ business name, address and/or the company logo on the paper.  The printed paper is cut and folded to size and the seams glued at one end to form completed bags. 

This classification also applies to manufacturing plastic heat-sealed bags commonly used to package consumer goods.  Plastic film is received in two-ply rolls.  The rolls are pressed on printing presses which, when requested by the customer, will imprint the customer’s business name, address and/or company logo on the film.  The printed film is placed on a heat sealing (bag making) machine which cuts, folds and heat seals three sides forming the bag. 

The finished bags are then inspected, packed, stored and shipped to the employer’s customers.