Class Code: 2960

Per NCCI's Scopes Code Description:

Code 2960 contemplates wood preserving. Wood piles, poles, cross ties, lumber and items to be preserved are delivered to a treating plant where the items are peeled, seasoned (air or kiln-dried) and machined, if necessary, before treating. Preservatives fall into two general classes: oils, such as creosote and petroleum solutions of pentachlorophenol, and waterborne salts applied as water solutions. The preservative may be applied by pressure or superficially by spraying, brushing, dipping and soaking. Treated wood is then inspected, stored and shipped.

Code 2960 is additionally assigned to the manufacture of prefabricated log houses or cabins. This assignment is made as it is a common practice for log house or cabin manufacturers to utilize similar equipment or engage in similar operations as those of tie, post or pole yards. The similar equipment or operations may include mechanical lifting, loading and unloading log equipment or mechanical machinery to trim and peel logs, and other incidental woodworking such as cutting of ties, cutting cross arms for utility poles and boring holes in addition to the operations that are associated with the actual wood preserving.

Any bona fide sawmill operations engaged in by a Code 2960 operation are treated as a General Exclusion and subject to a division of payroll under Code 2710—Sawmill.

Rate per $100. of Renumeration: $ 4.07

Construction Exemption Required: No