Class Code: 4240

Per NCCI's Scopes Code Description:

Code 4240 applies to the manufacture of solid paper boxes used for candy, drugs, jewelry, shoes, hosiery, hats, stationery, shirts and other items. The materials used in paper box manufacturing normally include cardboard (also called paperboard, box board or pasteboard), rolls of flat finish or coated paper, staying tape, lace or plain paper used for the flat inside section of the box, paste, gum or glue, ink, type, plates, labels or wrappers.

The typical paper box manufacturer receives cardboard stock that is cut to size, scored and creased to box dimensions. The employees cut out box corners, bend the box sides (flanges) and secure the box corners with a “corner stayer,” which pastes gummed tape or paper to the corners of the box. Next, in a process called “stripping” they automatically glue paper to the sides of the box. The box tops and bottoms are spread with paper which, in many instances, has been previously printed or embossed. This process often involves topping or wrapping machines. When boxes are to be paper-lined, “flyleaf” or “lace paper” is gummed on the edge and pressed to the inside of the box. Thumbhole cutters punch out the thumbholes for the box. Employees set type or plates in presses, print the labels and hand- or machine-paste the labels onto the boxes. Lastly, the boxes are examined, closed with covers, bundled and shipped. As the footnote to Code 4240 indicates, paper or paperboard manufacturing is to be separately rated.

Rate per $100. of Renumeration: $ 2.23

Construction Exemption Required: No