Applicable to concerns dealing principally in such finished millwork as doors, frames, sash, screens, columns, paneling, cupboards, mantels, finished flooring or furniture such as kitchen cabinets, ironing boards, breakfast sets, window seats, wall cabinets or cases with or without such items as moldings, stair trim baseboards or shelving, but with no other lumber or building materials except in limited quantities as an accommodation. 

Includes the assembling of finished parts or glazing of products received from other concerns and the cutting down of standard stock sizes to special sizes, but not the assembling or glazing of items manufactured by the employer.  This classification is not available for division of payroll with Code 8232 “Building Material Dealer – No Second-Hand Material & Local Managers, Drivers.”

Code 8235 applies to employers engaged exclusively in buying, selling, and distributing sash, doors, or finished millwork.  These products are typically made from wood or lightweight metal such as aluminum.  Such operations may include incidental sale of associated hardware and other items related to the sale of millwork.