sch.A-div.C-sdiv.23Wood and Paper Product Manufacturing

sch.A-div.C-sdiv.23 Wood and Paper Product Manufacturing

Subdivision 23 Wood and Paper Product Manufacturing

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 231 | | Log Sawmilling and Timber Dressing | | | | 231100 | Log Sawmilling | 15.00% | | | | This class includes employers engaged in producing rough sawn timber, sleepers, palings, scantlings, etc, resawn timber from logs sawn at the same employers. This class also includes chemical preservation of rough timber or logs produced in the same employer. | | | | | Exclusions and References:Employers mainly engaged in(a) hewing or rough shaping mine timbers, posts, railway sleepers, etc, or cutting firewood in forests are included in Class 030200 Logging;(b) manufacturing softwood or hardwood woodchips are included in Class 231200 Wood Chipping;(c) kiln drying or seasoning timber are included in Class 231300 Timber Resawing and Dressing;(d) chemically preserving timber from purchased or transferred in as logs or sawn timber or in producing timber shingles are included in Class 232900 Wood Product Mfg nec; and(e) both cutting and retailing firewood are included in Class 525900 Retailing nec. | | | | | Primary Activities: | | | | | Bark, ground, mfg | | | | | Shook mfg (for containers) | | | | | Timber, resawn, mfg (from logs sawn at the same unit) | | | | | Timber, rough sawn, mfg | | | | 231200 | Wood Chipping | 15.00% | | | | This class includes employers engaged in manufacturing softwood and hardwood woodchips. | | | | | Primary Activities: | | | | | Hardwood woodchip mfg | | | | | Softwood woodchip mfg | | | | 231300 | Timber Resawing and Dressing | 8.27% | | | | This class includes employers engaged in producing dressed timber such as floorboards, weatherboards or mouldings, resawn timber from timber already sawn at other employers, or in kiln drying or seasoning timber. | | | | | Exclusions and References:Employers mainly engaged in chemically preserving timber from purchased or transferred in logs or sawn timber are included in Class 232900 Wood Product Mfg nec. | | | | | Primary Activities: | | | | | Building timber, dressed, mfg | | | | | Dressed timber or mouldings mfg | | | | | Dressed timber, kiln dried or seasoned, mfg | | | 232 | | Other Wood Product Manufacturing | | | | 232100 | Plywood and Veneer Manufacturing | 6.74% | | | | This class includes employers engaged in manufacturing plywood and veneers. | | | | | Primary Activities: | | | | | Cores, plywood or veneer mill, mfg | | | | | Plywood mfg | | | | | Veneer or veneer sheets, wooden, mfg | | | | 232200 | Fabricated Wood Manufacturing | 6.74% | | | | This class includes employers engaged in manufacturing particle boards, chip boards, other fabricated boards of wood, or laminations of timber and non-timber materials (including decorative plastic laminates on boards or other substrates). | | | | | Primary Activities: | | | | | Cellular wood panels mfg (except doors) | | | | | Chip board mfg | | | | | Corestock mfg | | | | | Fabricated boards, wooden, mfg | | | | | Hardboard mfg | | | | | Particle board mfg | | | | | Resin-bonded board mfg (of wood chips, wood particles, wood wool or sawdust) | | | | | Softboard mfg | | | | 232300 | Wooden Structural Component Manufacturing | 6.74% | | | | This class includes employers engaged in manufacturing wooden structural fittings, wooden components for prefabricated wooden buildings, wooden or wooden framed doors or wooden roof trusses or wall frames or shop fronts, etc (from standard wooden components or from wooden components manufactured at the same employer) or wooden joinery not elsewhere classified. This class also includes employers engaged in installing (except on-site fabrication) shop fronts made of wood, or joinery (including custom made prefabricated built-in furniture). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing corestock (for sale or transfer out as such) are included in Class 232200 Fabricated Wood Mfg;(b) manufacturing wooden furniture (except custom made built-in furniture) are included in Class 292100 Wooden Furniture and Upholstered Seat Mfg; and(c) on-site fabrication of built-in furniture or other joinery are included in the appropriate classes in Division E Construction. | | | | | Primary Activities: | | | | | Door-window unit, wooden, mfg | | | | | Door, wooden or wooden framed, mfg (except fire doors) | | | | | Roof truss, wooden, mfg | | | | | Structural fitting, wooden, mfg | | | | | Wall frame, wooden, mfg | | | | | Wooden framed window mfg, complete with glass | | | | 232910 | Wooden Blind Manufacturing | 3.58% | | | | This class includes employers engaged in manufacturing wooden blinds. | | | | | Primary Activities: | | | | | Blinds, cane and bamboo, mfg | | | | | Blinds, wooden, mfg | | | | 232920 | Other Wood Product Manufacturing nec | 6.74% | | | | This class includes employers engaged in manufacturing wooden containers, pallets or packing cases, or articles of cork, or wood, bamboo or cane products, not elsewhere classified (including turned wood products, ornamental woodwork, wooden picture or mirror frames or parquet strips assembled into panels). This class also includes employers engaged in chemically preserving timber from purchased or transferred in logs or sawn timber. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing shooks for containers are included in Class 231100 Log Sawmilling; and(b) manufacturing wooden, can or bamboo blinds are included in Class 232910 Wooden Blinds mfg. | | | | | Primary Activities: | | | | | Barrel, wooden, mfg | | | | | Cask, wooden, mfg | | | | | Cork or cork good, mfg | | | | | Frame, wooden picture or mirror, mfg | | | | | Packing case, wooden, mfg | | | | | Parquet strip assembled in panel mfg | | | | | Tool handle, wooden, mfg | | | | | Vat, wooden, mfg | | | | | Wood flour or wool mfg | | | | | Wood products mfg nec | | | 233 | | Paper and Paper Product Manufacturing | | | | 233100 | Pulp, Paper and Paperboard Manufacturing | 4.73% | | | | This class includes employers engaged in manufacturing wood pulp, paper or paperboard. It includes the manufacture of bulk paper from any fibre, and the production of pulp from recycled paper. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing (except commission printing) paper stationery are included in Class 241100 Paper Stationery Mfg;(b) printing paper stationery on a commission basis are included in Class 241200 Printing;(c) manufacturing bitumen or tar treated papers, felts or foils (including laminated or impregnated) in which the lamination or impregnation is the main ingredient are included in Class 252000 Petroleum and Coal Product Mfg nec;(d) manufacturing plastic coated paper or paperboard are included in Class 256300 Plastic Bag and Film Mfg;(e) manufacturing non-bituminous and non-plastic laminations of paper or paperboard with other materials, non-bituminised building paper or paperboard, or abrasive coated papers, in which the lamination or coating is the main ingredient are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and(f) manufacturing chemically treated photocopying paper or sensitised photographic paper are included in Class 283100 Photographic and Optical Good Mfg. | | | | | Primary Activities: | | | | | Cardboard mfg nec | | | | | Newsprint mfg | | | | | Paper mfg nec | | | | | Paper pulp mfg | | | | | Paperboard mfg nec | | | | | Solid fibreboard sheets mfg | | | | | Wood pulp mfg | | | | 233200 | Solid Paperboard Container Manufacturing | 3.98% | | | | This class includes employers engaged in manufacturing solid paperboard boxes and containers. | | | | | Primary Activities: | | | | | Boxes, solid paperboard, mfg | | | | | Containers, solid paperboard, mfg | | | | 233300 | Corrugated Paperboard Container Manufacturing | 4.54% | | | | This class includes employers engaged in manufacturing corrugated paperboard boxes and containers or corrugated paperboard sheeting. | | | | | Primary Activities: | | | | | Boxes, corrugated paperboard, mfg | | | | | Containers, corrugated paperboard, mfg | | | | | Sheeting, corrugated paperboard, mfg | | | | 233400 | Paper Bag and Sack Manufacturing | 4.37% | | | | This class includes employers engaged in manufacturing paper bags (including multiwall bags of paper). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing bags or packets of composite material of paper and plastic are included in Class 256300 Plastic Bag and Film Mfg; and(b) manufacturing bags or packets of composite material of paper and metal foil are included in Class 264000 Non-Metallic Mineral Product Mfg nec. | | | | | Primary Activities: | | | | | Bags, paper, mfg | | | | 233900 | Other Paper Product Manufacturing nec | 3.85% | | | | This class includes employers engaged in manufacturing paper patterns, drinking straws, paper novelties, toilet paper, cigarette papers, cellulose fibre insulation materials or paper products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing wood pulp, paper or paperboard, or in manufacturing bulk stocks of paper are included in Class 233100 Pulp, Paper and Paperboard Mfg;(b) manufacturing (except commission printing) paper stationery are included in Class 241100 Paper Stationery Mfg;(c) printing paper stationery on a commission basis are included in Class 241210 Printing;(d) manufacturing bitumen treated papers, felts or foils (including laminated or impregnated) in which the treatment is the main ingredient are included in Class 252000 Petroleum and Coal Product Mfg nec;(e) manufacturing plastic coated paper or paperboard or pressure sensitive adhesive tapes (except surgical tapes) are included in Class 256300 Plastic Bag and Film Mfg;(f) manufacturing non-bituminous and non-plastic laminations of paper or paperboard with other materials, non-bituminised building paper or paperboard, or abrasive coated papers, in which the lamination or coating is the main ingredient are included in Class 264020 Non-Metallic Mineral Product Manufacturing nec; and(g) manufacturing chemically treated photocopying paper or sensitised photographic paper are included in Class 283100 Photographic and Optical Good Mfg | | | | | Primary Activities: | | | | | Insulation materials, cellulose fibre, mfg | | | | | Paper products mfg nec | | | | | Tissue or sanitary papers mfg | | | | | Toilet paper rolls mfg | | | | | Trays and cartons, paper pulp, mfg | | | | | Wallpapers mfg | |