Class Code: 4279

Per NCCI's Scopes Code Description:

Code 4279 is applied to employers that manufacture a wide variety of paper products that are not otherwise classified. These products include, but are not limited to, paper towels, toilet tissue, paper plates, napkins, tissues, fruit wrapping paper, strip lace paper, doilies, etc.

Refer to Code 4273 for paper bag manufacturing. Refer to Code 4251 for stationery manufacturing.

Rolls of plain paper or paper of various types such as tissue or crepe are received from others. The rolls are put on rewinders and slitters, which rewind and slit the paper to desired sizes. Embossing and perforating operations may be performed. Handwork may involve gluing or pasting, labeling, inspecting and packing. Printing or lithographing by a paper goods manufacturer on its own products is a general inclusion.

This classification also applies to employers that manufacture both paper book and stick matches. Paper, cardboard, pine blocks, paraffin, antimony sulfide, glue, red phosphorus, fine sand or ground glass, and printer’s ink are received from others. Wood sticks are formed by forcing blocks through dies. Paper matches are punched out. The sticks are first coated with paraffin, then dipped in match composition and dried. Cardboard rolls are cut into narrow strips on a power slitter for paper match covers and printed on presses. Cardboard is cut and automatically formed and assembled into boxes for stick matches. The box or paper cover mix for striking is usually red phosphorus, fine sand or glass, and glue. The matches are then packed in boxes and cartons for shipment.

Code 4279 also includes box or case lining manufacturing from waterproof paper for export packing; cardboard mailing tube manufacturing; cop tube manufacturing; display manufacturing—cardboard; lithograph mounting and finishing; milk bottle cap manufacturing—paper—including printing; paper sheeting or slitting and winding; and paper twine manufacturing. Additionally, the manufacture of waxed paper and cardboard toys are assigned to this code.

Code 4279 is applied to employers that manufacture wallpaper. Paper, plastic, turpentine, benzine, varnish, glue, and various colored inks and oils are received from others. Paper, in rolls of standard widths, is run through a varnishing and printing process. Various patterns are designed and reproduced from engraved cylinders covered with the desired colored inks. A thin coating of benzine or turpentine-diluted varnish is then deposited on the paper, after which it is dried, cut in desired lengths, and rolled on machines, ready for shipment. Some wallpaper may be coated with a thin film of protective plastic, or the back side of some wallpaper may be coated with glue.

Code 4279 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.

Certain Code 4279 operations are designated as “not otherwise classified” (NOC). These NOC operations must apply to an employer only when no other classification more specifically describes the employer’s operations. The following is a representative list of operations somewhat related in nature to Code 4279 operations that are not assigned to Code 4279.

4273 Bag Mfg.—Paper or Plastic    
4243 Box Mfg.—Folding Paper NOC    
4240 Box Mfg.—Set-Up Paper    
4244 Corrugated or Fiberboard Container Mfg.    
4250 Paper Corrugating or Laminating    
4251 Stationery Mfg.    

State Addendum
Massachusetts Code 4240 is not available (N/A MA).

Refer to Code 4283 for employers who manufacture Abrasive Paper or are engaged in Cloth Preparation. Refer to Code 4250 for concerns engaged in the manufacture of Boot or Shoe Patterns, Dress Patterns and Music Rolls.

Rate per $100. of Renumeration: $ 2.82

Construction Exemption Required: No