Class Code: 1860

Per NCCI's Scopes Code Description:

Code 1860 is applied to the manufacture of abrasive paper or cloth commonly known as sandpaper or emery cloth in the form of belts, sheets, rolls or special shapes. The “Making Machine” is usually a grouping of three units, i.e., a printer, an adhesive coater and an abrasive grain dispenser. This equipment may be manually operated, semiautomatic or fully automatic. Backing, received from outside sources (cloth, paper and combination of these laminated together) is started through the printer which imprints the backside with the trademark, grade number and other identifications. The backing then receives an application of an adhesive bond varying in concentration and quantity according to particle size of the mineral to be bonded. The abrasive grains are applied either by a mechanical or an electrostatic method. Other basic materials, received from outside sources, are abrasive grains, resins, varnishes, glues and commercial minerals such as flint, emery, crocus, garnet, aluminum oxide and silicon carbide.

Rate per $100. of Renumeration: $ 1.54

Construction Exemption Required: No