Code 4279 applies to employers engaged in manufacturing paper products such as paper towels, napkins, tablecloths, doilies, advertising displays, milk bottle caps, dishes or plates, cups, tubular containers, mailing tubes, roll cores, drinking straws, tissue paper, facial tissues, toilet tissue, wrapping (not gift type) and sheet paper.  Raw materials such as rolls or sheets of tissue, crepe, wrapping manila or white paper, cardboard, paperboard, paper cores, paste, glue, wax and paraffin are used to manufacture paper goods.

Paper as the basic raw material is converted into a variety of products.  This classification consists of many different operations.  The typical operations that are involved in the manufacturing of paper products applicable to this classification consist of cutting and slitting of paper, perforating, embossing or pressing, rewinding into smaller rolls and tightening them, sheeting, folding, some waxing, gluing or pasting, forming, printing, labeling, inspecting, counting, banding, wrapping and packing.

This classification also applies to employers engaged in manufacturing wallpaper. The wallpaper stock is stretched on to long wooden frames or tables and a silk screen design is placed on the wallpaper stock by use of silk screen printers. The silk screen printers may be used to manually squeegee the design onto the wallpaper stock, section by section. The “ink painted” wallpaper is then allowed to dry, cut into rolls of various lengths and shipped to the employer’s customers or distributors. Includes designing, printing or finishing.

Another way to print designs on the wallpaper is to run the rolls of paper through a printing and varnish process.