Class Code: 2172

Per NCCI's Scopes Code Description:

Code 2172 includes the manufacturing of cigarettes. This consists of receiving tobacco in bales or hogsheads, conditioning the tobacco by humidifying, stripping tobacco leaves, blending and mixing, shredding and cutting, drying, cooling, and sweetening. Tobacco then enters automatic cigarette-making machines. The cigarettes are compressed, wrapped, sealed, stamped, labeled, and put into cartons. This classification also includes any hand making of cigarettes. It also applies to manufacturing cigarette filters exclusively. This involves the use of converted cigarette-making machinery that rolls, crimps, and forms paper and cellulose acetate fiber. A plasticizer material, in turn, is sprayed into the filters, followed by a drying process. Code 2172 also includes the manufacturing of smoking, plug, twist and snuff tobaccos. This involves hand twisting tobacco, machine molding plug tobacco, hand wrapping the tobacco leaf around the molded plugs, and affixing brand labels and tax stamps. The code also includes tobacco cleaning, grading, stripping, steaming, and treating tobacco with flavoring extracts.

Code 2172 applies to cigar manufacturing, which includes the following:

•    Receiving tobacco leaves in cases, bales, barrels, or hogsheads
•    Fermenting and curing tobacco leaves
•    Hand or machine stripping leaves from stems
•    Hand bunching and molding tobacco
•    Hand wrapping the leaf around the tobacco bunch
•    Machine shredding of cuttings and scrap used as filler for certain types of cigars
•    Bunching tobacco automatically and also machine rolling and wrapping of tobacco
•    Inspecting, grading, banding, labeling, wrapping, and boxing completed cigars

Equipment and Materials:

•    Machinery: stemmer, chopper, crusher, conveyor system, screener, ringer, casing tank, drying apron/oven, drying unit
•    Packaging machines and materials: paper bags, foillined pouches, round cardboard/plastic containers, cellophane, shrink wrappers, boxes, labels
•    Fork lifts, hand trucks, etc.

Related Operations Not Classified to Code 2172:

•    Green leaf, black leaf, or black fat tobacco operations are classified to Code 2174.

Rate per $100. of Renumeration: $ 1.22

Construction Exemption Required: No