WC & EL / PART TWO / CLASSIFICATION CODE INTERPRETATIONS

The entire renumeration of all employees shall be included in computing premium subject, however, to the maximum average weekly wage per employee as shown in the Part Three Loss Cost – “Miscellaneous Values Pages” of this Manual as “Maximum Remuneration.”

Code 8280 applies to the operations of a horse racing stable.  This classification includes trainers and jockeys.  The horses being trained may be owned by the employer but are usually owned by others.  Operations consist of training, feeding, grooming and general care of the horses.  The training of racehorses, polo ponies, or horses that are used for exhibition purposes are included.

1. Horse boarding and livery stables.  Horseback riding livery.  Refer to Code 7201 “Boarding or Livery Stable – Not Sales Stable & Drivers.”

2. Horse breeders.  Refer to Code 0006 “Farm – NOC & Drivers.”

3. Manufacturing:
   1. Horse bridles, harnesses, saddles or tacks – including repair in shop.  Refer to Code 4902 “Sporting Goods Mfg. – NOC.”
   2. Horse drawn carriages and horse trailers.  Refer to Code 3808 “Automobile Mfg. or Assembly.”
   3. Horse racing wagering machines.  Refer to Code 3574 “Office, Computing or Recording Machine Mfg. – NOC.” 
   4. Horseshoes.  Refer to Code 3146 “Hardware Mfg. – NOC.”

4. Horse drawn carriage operations – including stabling.  Refer to Code 7380 “Drivers, Chauffeurs and Their Helpers – NOC – Commercial.”

5. Horse shoeing.  Refer to Code 3111 “Blacksmith.”

6. Horse shows box office and other employees.  Refer to Code 9016 “Amusement Park or Exhibition Operation & Drivers.”  Horse show stablemen.  Refer to Code 7201 “Boarding or Livery Stable – Not Sales Stable & Drivers.”   

7. Horse racetracks:
   1. Box office employees at the entrance, starters or their assistants, and track maintenance employees.  Refer to Code 9016 “Amusement Park or Exhibition Operation & Drivers.”
   2. Judges, officials, stewards.  Refer to Code 8720 “Inspection of Risks or Insurance or Valuation Purposes – NOC.” 
   3. Pari-mutuel clerks – in the office or booth – not at the entrance.  Refer to Code 8810 “Clerical Office Employees – NOC.”

8. Horse trailer salespersons.  Refer to Code 8748 “Automobile Salespersons.”

9. Horse trailer rentals – no drivers:
   1. Including repair.  Refer to Code 8391 “Automobile Sales or Service Agency – All Operations & Drivers.” 
   2. No repair.  Refer to Code 8392 “Automobile Parking Lot & Drivers.”

10. Horseback riding academies.  Horseback riding instructors.  Refer to Code 7207 “Club or Riding Academy & Drivers.” 

11. Transporting horses – by trucking services.  Refer to Code 7219 “Trucking – NOC – All Employees & Drivers.”

Includes players, entertainers or musicians.  The entire remuneration of all employees shall be included in computing premium, subject, however, to the maximum average weekly wage per employee.  Refer to “Miscellaneous Values” of Part Three – Loss Costs of this Manual for current weekly maximum amounts.

Code 7610 applies to employers engaged in operating a radio or television broadcasting stations.  This classification includes both inside and field employees as well as clerical office workers and drivers.  Control and lighting operators, cameras and boom microphone personnel, engineers, technicians, scriptwriters, announcers, players, entertainers and musicians whether working solely within the radio or television studio or at locations away from the studio also are contemplated within the scope of this classification.  Outside engineers visually inspect field transmitters and make connections for “pick-up” at golf courses, ballparks, auditoriums, etc.  These engineers may at times service existing towers involving tower climbing, although telephone company employees are generally responsible for the facilities up to the area to be served so that the radio or television station employees need only place their equipment.  The work performed by control or monitoring crews during performances in auditoriums or elsewhere outside of the studio involves variable exposure depending upon the location of the “special feature” which is to be picked up, and their work is practically the same as performed by studio control or monitoring crews.

1. Exchange operations of a telecommunication company such as cellular telephones and cable or direct television companies.  Refer to Code 8901 “Telephone or Telegraph Co. – Office or Exchange Employees & Clerical.”

2. Videotaping – by independent production companies.  Refer to Code 9610 “Motion Picture Production – In Studios or Outside – All Operations up to the Development of Negatives & Drivers” and Code 4360 “Motion Picture – Development of Negatives, Printing and All Subsequent Operations.”

Code 7133 applies to employers engaged in operation of railroads, including subways.  This classification applies to railroads that travel to and from given destinations.  This classification includes the testing of high-speed railroad instruments, the operation of a test train and operating equipment, and maintenance of the entire testing facility when done by the manufacturer of the product being tested in a state where the manufacturing operations are not conducted or where the manufacturing operations are self-insured.

• Freight terminals – operated at railroad by railroad employees
• Street railroads  

1. Freight handlers – load or unload railroad cars:
   1. At airports, railroad yards or warehouses.  Refer to Code 7367 “Freight Handlers – NOC.” 
   2. On piers or in terminals or areas adjoining piers.  Refer to Code 7366F “Freight Handlers – On Piers or in Terminals or Areas Adjoining Piers.”
   3. Separately rate drivers engaged in trucking associated with (a) or (b) above as Code 7219 “Trucking – NOC – All Employees & Drivers.”

2. Employees connected with the operation or maintenance of bus lines.  Refer to Code 8394 “Bus Company – All Other Employees & Drivers” or Code 8385 “Bus Company – Garage Employees.”  

Separately rate bridge building, tunneling, laying or relaying of tracks or construction of elevated railroads.  

For procedure in connection with “Federal Employers Liability Act” and Voluntary Coverage, refer to Rule XII Section (B)(2) of this Manual. 

Code 6701 applies to employers engaged in railroad construction.  Includes clearing the right-of- way and preparing of the roadbed.  This classification includes all operations to completion, bridge building, tunneling, laying or re-laying of tracks, and construction of elevated railroads.

1. Bridges – iron – installation – including elevated highways or railroads.  Elevated railroad construction.  Refer to Code 5040 “Iron or Steel Erection – Frame Structures – All Operations to Completion.”

2. Marine railway operations.
   1. Coverage under State Act.  Refer to Code 6882 “Ship Repair or Conversion – All Operations & Drivers – Coverage Under State Act Only.”
   2. Coverage under U.S. Act.  Refer to Code 6872F “Ship Repair or Conversion – All Operations & Drivers – Coverage Under U.S.  Act.”
3. Railroad: 
   1. Car manufacturing.  Refer to Code 3881 “Car Mfg. – Railroad & Drivers.”
   2. Construction – laying or re-laying tracks – no work on elevated railroads.   Maintenance of right-of-way – by contractor – no work on elevated railroads.  Refer to Code 7855 “Railroad Construction – Laying or Re-laying Tracks – No Work on Elevated Railroads – All Operations to Completion & Drivers.”
   3. Operation; railroad freight terminals – operated by railroad employees.  Refer to Code 7133 “Railroad – All Employees & Drivers.” 
4. Tunneling – Pneumatic or Not Pneumatic.  Refer to Code 6251 “Tunneling – All Operations to Completion.”

Code 7855 applies to employers engaged in the laying of rock, ballast on the grade, the laying of ties, and the laying of track.  This classification applies to such operations on new roads, and also to the re-laying of track or ties for old roads.  There is no classification distinction for work on main lines, side tracks, or spurs to industrial properties.  Includes such work as the installation of crossover frogs and switches, the erection of switch stands and switch mechanism, erection of cattle guards, the placing of grade crossing planking, and similar operations directly incidental to the laying or relaying of tracks. 

This classification is also applicable to the maintenance of the right-of-way or tracks and contemplates such operations as the placing of additional ballast on the right-of-way and the replacing of worn ties and rails.  It covers the type of work which is normally undertaken by a section crew of a railroad in those cases where the railroad prefers to have contractors perform its maintenance work rather than to employ direct labor.  Some types of maintenance extend to such operations as the cutting of weeds from the right-of-way, the repairing of fences along the right-of-way, the digging of small drainage ditches, and the filling in of small washouts caused by heavy rains.  This classification is also applicable to the removal of railroad ties.

Includes upholstering.

Code 2913 applies to employers engaged in manufacturing products such as furniture, baskets, and hampers.  The products are made from fibrous and pliant plants such as palm or willow.  These materials are soaked in water to make them pliable before weaving the rattan, willow or twisted fiber into a product.  The employer may purchase the furniture frames from outside sources. The furniture frames provide a foundation for the subsequent hand weaving or winding of the rattan, willow or twisted fiber around such frames to produce the final furniture product.

This classification also includes upholstering operations and repair in the shop of products that are subject to this classification.

Cord or twine – paper

1.  Furniture made of wood assembling and finishing using prefabricated parts purchased from others.  Furniture repair or conditioning from prefabricated parts requiring little or no woodworking machine operations.  Refer to Code 2881 “Furniture Assembly – Wood – From Manufactured Parts.”
2.  Furniture manufacturing – wood – manufacturing of parts and assembling into completed furniture by the same employer.  Manufacturing of unassembled furniture parts.  Refer to Code 2883 “Furniture Mfg. – NOC – Wood.”     

Code 8840 applies to professional employees of a religious house of worship such as duly ordained, commissioned or licensed priests, ministers, or rabbis.  These employees are non-subject employees.  Refer to Rule VII (A)(2)(ii) for definition of “Non-Subject Employees.”  Clergy and their assistants are responsible for performing pastoral functions.  Choir members will perform during daily worshipping services, weddings, funerals and similar functions.

1. Domestic workers in a convent or rectory.  Refer to Code 0913 “Domestic Workers – Inside” or Code 0908 “Domestic Workers – Inside – Occasional.”

2. Religious house of worship – all other employees (non-professional) such as kitchen, maintenance employees and drivers.  Refer to Code 9101 “School or College – All Other Employees & Drivers.”

No garbage reduction. 

Code 4665 and Code 4583 “Fertilizer Mfg. & Drivers” or Code 2089 “Packing House – All Operations” shall not be assigned to the same employer unless the operations described by these classifications are conducted as separate and distinct businesses. 

Code 4665 applies to employers engaged in operating rendering works.  Rendering plants process animal by-products to produce grease, tallow and fish oils.  Animal carcasses are received from slaughterhouses and farms, fish scraps are received from fish markets, and offal and viscera are received from packing houses. 

The rendering process begins with removing hides, which in turn, are usually sold to tanneries or hide dealers.  The animal carcasses are cut to size and placed in rendering tanks with offal. 

The end products are used by various industries.

1. Manufacturing:
   1. Fertilizer when conducted as a separate and distinct business.  Refer to Code 4583 “Fertilizer Mfg. & Drivers.”
   2. Soap.  Refer to Code 4720 “Soap or Synthetic Detergent Mfg.” 

2. Garbage reduction or incineration.  Refer to Code 7590 “Garbage Works.”

Code 9072 applies to employers engaged in operating fast food type restaurants including, but not limited to, pizza parlors, sandwich shops, doughnut shops, concessions, hamburger, taco or fried chicken establishments. It also applies to restaurants that are principally engaged in providing take-out food service provided that take-out service accounts for more than 50% of the gross receipts.

These establishments do not ordinarily employ wait staff; however, they may provide wait staff for a special occasion or an event described further below.

The customer will enter the restaurant, proceed to a counter, and place an order from the displayed menu board. The completed order is handed to the customer, who will pay for same. The customer may then leave the restaurant with their order or consume it at an available table on the premises of the restaurant. After completion of their meal, many fast food restaurant customers will clean up their own tables and deposit their litter in designated receptacles.

Many fast food establishments offer their customers a drive-through food service.

Some fast food establishments offer the rental of their facilities for parties. The establishment will host the party and accommodate the guests by serving food, beverages, cake as well as provide other activities for guests.

Take-out orders are received from customers by telephone or online. Take-out orders are picked up by the customer or delivered on foot, by bicycle, vehicle or public transportation.

• Cybercafés or internet cafés
• Meals on wheels programs
• Food trucks-vendors

1. Bar, dance club, nightclub or tavern operations where the gross receipts of alcoholic beverages exceed 50%. Refer to Code 9074 “Bar, Dance Club, Lounge, Nightclub or Tavern – Including Entertainers and/or Musicians.”

2. Restaurant, bar, dance, club, lounge, nightclub or tavern operated by hotels or motels. Refer to Code 9058 “Hotel – NOC – Restaurant Employees.”

3. Full service restaurant. Refer to Code 9071 “Restaurant – Full Service – Including Entertainers and/or Musicians.”

4. Retail stores, principally selling merchandise Not Otherwise Classified (NOC) in this Manual with service of food. Refer to Code 8043 “Retail Store – NOC – Including Service of Food – Not Restaurants.”

5. Doughnut or cruller manufacturing, not at retail shops. Refer to Code 2003 “Bakery & Route Salespersons, Route Supervisors, Drivers.”

6. Sale of doughnuts or crullers with no manufacturing or food service. Refer to Code 8017 “Retail Store – NOC – No Service of Food.”

 The entire remuneration of all entertainers shall be included in computing premium subject however, to the maximum average weekly wage per employee.  Refer to the “Miscellaneous Values” of Part Three – Loss Costs of this Manual for current weekly maximum amounts.

Code 9071 applies to employers engaged in operating a full-service restaurant, buffet-type establishment, catering hall, banquet hall, café, diner or similar type of food service establishments, provided that there is wait service and more than 50% of the sales are derived from the service of food consumed on the premises.

These establishments offer table, counter and/or booth service and employ wait staff. They primarily serve meals to patrons for immediate consumption on premises and may offer take-out service provided that the sales from take-out orders do not exceed 50% of the sales. Food and beverages are ordered from a menu. The customer will place their order, then the prepared food is served to the customer by wait staff who will continue to assist the customer throughout the course of the meal.

Catering and banquet hall operations are also contemplated by this classification. Customers are served a sit-down type of meal or buffet that are provided in the catering hall or banquet hall setting. The kitchen staff prepares the menu items which are served to the patrons by wait staff. If there is a buffet, the patrons will serve themselves. Includes catering establishments that prepare food from customer’s pre-selected menu choices. The orders are prepared according to customers’ specifications and placed in trays and packaged for pick-up or delivery to the customer’s designated location.

This classification also applies to employers operating cafés that are engaged in preparing and serving coffee, beverages, a limited menu fare and desserts to their patrons. These types of establishments may also prepare and/or cook food items. Patrons can seat themselves or are escorted to a table by a café employee. Coffee, beverages and/or food orders are prepared by the kitchen staff and/or counter clerk and then served to patrons by the wait staff.

The above types of restaurants often engage in offering the rental of their facilities for private parties. The employer accommodates the guests by serving food and beverages including alcoholic beverages.

The above types of establishments may engage in the service of alcoholic beverages. The gross receipts of alcoholic beverages, however, shall not exceed 50% of the sales.

This classification includes the brewing of beer by the employer for immediate consumption by the customer.

Entertainers and/or musicians are inclusive under this classification.

1. Bar, dance club, nightclub or tavern operations where the gross receipts are principally alcoholic beverages. Refer to Code 9074 “Bar, Dance Club, Lounge, Nightclub or Tavern – Including Entertainers and/or Musicians.”

2. Fast food restaurants. Refer to Code 9072 “Restaurant – Fast Food & Drivers.”

3. Restaurant, bar, dance club, lounge, nightclub or tavern operated by hotels or motels. Refer to Code 9058 “Hotel – NOC – Restaurant Employees.”

4. Retail stores principally selling merchandise Not Otherwise Classified (NOC) in this Manual with service of food. Refer to Code 8043 “Retail Store – NOC – Including Service of Food – Not Restaurants.”

5. Delivery of food orders by bicycle or vehicle. Refer to Code 7380 “Drivers and Helpers NOC − Commercial” provided that more than 50% of the driver’s time is spent in connection with a bicycle or vehicle.

Code 8043 applies to employers operating retail stores principally engaged in sales of merchandise that is not described by a specialty retail store classification.  These employers will also serve and prepare food items other than ice cream or soft drinks.  This classification can only apply when the sale of prepared items does not exceed 50% of the gross receipts.

1. Restaurants – Any location at which more than 50% of the sales is derived from the service of food consumed on or away from the premises.   Refer to Code 9071 “Restaurants – Full Service – Including Entertainers and/or Musicians” or Code 9072 “Restaurant – Fast Food & Drivers.” 

2. Retail stores principally selling merchandise Not Otherwise Classified (NOC) in this Manual without service of food.  Refer to Code 8017 “Retail Store – NOC – No Service of Food.”

3. Bagel manufacturing.  Refer to Code 2003 “Bakery & Route Salespersons, Route Supervisors, Drivers.”

Code 8017 applies to employers operating retail stores principally engaged in selling merchandise that is not described by a specialty retail store classification.

Specialty stands or stores serving ice cream and soft drinks, frozen custard or yogurt are also included in this classification.

• Demonstrators in retail stores owned by others
• Dry cleaning or laundry collection or distribution stores where no dry cleaning or laundering is performed at the same location
• Concessions, providing merchandise or services, Not Otherwise Classified (NOC) in this Manual
• Amusement centers-arcade, games of chance and Skee Ball and similar games
• Rating service companies - businesses that are engaged in providing shoppers to check the attentiveness, personality and honesty of sales personnel in stores that are owned and operated by others

1. Internet or mail order sales of merchandise to individuals.  Assign the appropriate wholesale store classification.

2. Retail stores principally selling merchandise Not Otherwise Classified (NOC) in this Manual with service of food.  Refer to Code 8043 “Retail Store – NOC – Including Service of Food – Not Restaurants.”

Code 3027 applies to employers engaged in the production of plate stock, sheet stock, coil stock or strip stock.  Brass, copper and/or other soft metals such as aluminum are charged in a standard melting furnace and poured into an iron mold.  The resulting hot cake is rolled on various types of rolling mills depending on the product involved.  The plate, sheet, coil and strip stock may be flattened by roll flatteners and then annealed.  Includes cutting or shearing to size and coiling of the coil stock prior to shipping or delivery to the employer’s customers’ locations. 

This classification also applies to manufacturing tin foil.  Ingots or metal are melted in melting pots.  The liquid is then poured into molds, allowed to cool and harden into sheets.  The sheets are put through rolling mills where the continuous rolling serves to reduce the thickness of the sheets which ultimately produces the foil.  The foil is then slit to desired width and packed for shipment or delivery to the employer’s customers’ locations.

• Aluminum – foil – household
• Lead works – includes sheet, pipe or shot – no smelting           
• Metal cladding
• Metal – lead – no smelting  
• Pipe or tube mfg.  – lead – no smelting
• X-ray – protective equipment – partitions

1. Blast furnace operations involving smelting, sintering or refining metals other than lead or iron. Refer to Code 1438 “Smelting, Sintering or Refining – NOC – Metals – Not Iron or Lead & Drivers.”

2. Foundry operation:

   1. Ferrous metals.  Refer to Code 3081 “Foundry – NOC – Ferrous.”
   2. Non-ferrous metals.  Refer to Code 3085 “Foundry – Non-Ferrous.”

3. Manufacturing:

   1. Die casting.  Refer to Code 1925 “Die Casting Mfg.”
   2. Decorative foil ribbon.  Refer to Code 4251 “Stationery Mfg.”
   3. Pipe or tube made from non-ferrous metals.   Refer to Code 3022 “Pipe or Tube Mfg. – NOC & Drivers.”
   4. Steelmaking.  Refer to Code 3004 “Iron or Steel Mfg. – Steelmaking & Drivers.”
   5. Wire drawing.  Refer to Code 1924 “Wire Drawing or Cable Mfg. – Not Iron or Steel,” or Code 3241 “Wire Drawing – Iron or Steel.”

4. Iron or steel rolling.  Refer to Code 3018 “Iron or Steel Mfg. – Rolling Mill & Drivers.”

5. Smelting by an electric process (no blast furnace) to produce carborundum, artificial carbon or artificial graphite (using coke and other ingredients), or other electric furnace products.  Refer to Code 1439 “Smelting – Electric Process.”

6. Smelting, sintering or refining lead.  Refer to Code 1430 “Smelting, Sintering or Refining Lead & Drivers.”

Applies to roofing requiring the use of felt or paper and pitch or other plastic material, with or without a finished surface of gravel or slag.

Code 5547 applies to employers engaged in all roofing operations on flat roofs or roofs sloped less than 10 degrees, using materials such as felt, gravel, paper, slag, tar, or polyurethane foams.  This classification applies to the installation of new roofs or the repair of old roofing.  Water proofing operations when performed on roofs is also included under this classification.

A procedure covered by this classification is the application of a single-ply roofing.

Dam construction roofing of permanent buildings or structures 

1. Installation:
   1. Precast floor and/or roof slabs.  Refer to Code 5022 “Masonry – NOC – All Operations to Completion.”
   2. Laying sheet metal – flat roofs.  Refer to Code 5538 “Sheet Metal Work Erection, Installation or Repair – NOC – Shop or Outside – All Operations to Completion & Drivers.”

2. Roofing incidental to new building construction – erected by same contractor.  Refer to Code 5403 “Carpentry – NOC – All Operations to Completion,” Code 5651 “Carpentry – Dwellings – Three Stories or Less – All Operations to Completion” and Code 5645 “Carpentry – Detached One or Two-Family Dwellings – All Operations to Completion.”

3. Roofing work in connection with roofs sloped at 10 degrees or more.  Refer to Code 5545 “Roofing – NOC – All Operations to Completion & Drivers.” 

Code 5545 applies to employers engaged in roofing work, re-roofing and roof repairing and/or waterproofing on roofs sloped 10 degrees or more.  This operation is conducted by either a roofing contractor or a general carpentry contractor.  Materials used vary in the roofing procedure such as asphalt shingles, metals, slates, tiles, precast slabs or felt papers.  The employer’s employees remove old or broken shingles and install new ones in their place.  Loose shingles are fastened by nails and waterproof solution is added.  Waterproofing is conducted on roofs, roof insulation and decks made of composition planks and tile.  The installation of a new roof and the repair of old roofs is also contemplated by this classification.
 
In addition to the roof workers, this classification also applies to the employees working on the ground preparing the roofing materials, hoisting the materials, operating any machinery or acting as watchmen.  This classification also includes the cleaning of chimneys or furnaces from the roof.

1. Cleaning furnaces and chimneys from inside buildings.  Refer to Code 9030 “Building Service Contractor.”

2. Gypsum pouring on flat roof.  Refer to Code 5213 “Concrete Construction – NOC – All Operations to Completion.”

3. Roofing incidental to new building construction erected by same contractors.  Refer to Code 5403 “Carpentry – NOC – All Operations to Completion,” Code 5651 “Carpentry – Dwellings – Three Stories or Less – All Operations to Completion,” and Code 5645 “Carpentry – Detached One or Two-Family Dwellings – All Operations to Completion.”

Code 8751 is subject to the Standard Exception Manual Rule IV – Classifications of this Manual.  This classification is not available for division of payroll.

Code 8751 applies to route salespersons who engage in the solicitation and sale of employers’ product via routes in vehicles.  This classification includes route supervisors and incidental garage employees.

Route distribution of advertising materials and samples.

1. Executive Officers.  Refer to Code 8809 “Executive Officers – NOC – Not Foremen, Workers or Salespersons.”

2. Delivery of employers’ merchandise that has been sold on the premises of the employer.  Refer to Code 7380 “Drivers, Chauffeurs and Their Helpers – NOC – Commercial.”      

Code 4410 is applicable to employers engaged in manufacturing synthetic or natural rubber goods by hand or machine process.  Fabrication may include washing, cracking, mixing and rolling of crude rubber. Vulcanization may occur for the curing of some rubber goods.

This classification applies to manufacturing rubber goods such as but not limited to balls for sports, diving suits, bands, belts for machinery, rafts, floor tile, carpet pads or mats, hoses, combs, gloves and boots or grips or sleeves for mop or broom handles.

Urethane or Styrofoam that is cut or slit into other goods such as packaging products is also assigned to this classification.  However, the fabrication of foam into block or slab form with no further processing is separately rated to Code 4452 “Plastics Mfg. – Fabricated Products – NOC.”   

This classification also applies to rubber reclaiming when the process involves grinding and pulverizing rubber scrap, compounding with other rubber materials such as crude rubber, and sacking, and shipping to other manufacturers.  Rubber dealers that shred or cut used rubber for sale and do not compound with other rubber materials are separately rated to Code 8264 “Bottle, Rubber, Paper Stock or Rag Dealer – Second-Hand & Drivers.”

1. Manufacturing:
   1. Foam – plastic, Styrofoam, urethane.  Refer to Code 4459 “Plastics Mfg. – Sheets, Rods, or Tubes.”
   2. Gasket – metal – other than plumbing type.  Refer to Code 3129 “Buckle or Button Mfg. – Metal.” 
   3. Rubber boots or shoes.  Refer to Code 2660 “Boot or Shoe Mfg. – NOC.”
   4. Rubber coated fabrics.  Refer to Code 4493 “Fabric Coating or Impregnating – NOC.”
   5. Rubber garments and raincoats.  Refer to Code 2501 “Clothing Mfg.”
   6. Rubber stamps – including date or receipt type.  Refer to Code 4299 “Printing.”
   7. Rubber tires.  Refer to Code 4420 “Rubber Tire Mfg.”

2. Rubber products that are manufactured from liquid rubber by dipping process.  Refer to Code 4452 “Plastics Mfg. – Fabricated Products – NOC.”

Code 4420 applies to employers engaged in manufacturing rubber tires.  Tire manufacturing plants operate separate departments each committed to building a particular tire component.  Once all the tire components are made, they are sent to the tire builders who build carcasses from the inside out.

1. Tire installation on vehicles.  Tire recapping, retreading, vulcanizing or booting.  Refer to Code 8391 “Automobile Sales or Service Agency – All Operations & Drivers.”

2. Tire salespersons of auto tire dealers engaged in selling tires – no installation.  Refer to Code 8748 “Automobile Salespersons.”