sch.A-div.C-sdiv.22Textile, Clothing, Footwear and Leather Manufacturing

sch.A-div.C-sdiv.22 Textile, Clothing, Footwear and Leather Manufacturing

Subdivision 22 Textile, Clothing, Footwear and Leather Manufacturing

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 221 | | Textile Fibre, Yarn and Woven Fabric Manufacturing | | | | 221100 | Wool Scouring | 6.95% | | | | This class includes employers engaged in scouring, carbonising, carding or combing of wool or in manufacturing unspun wool tops. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) synthetic fibre tops are included in Class 221200 Synthetic Fibre Textile Mfg; and(b) fellmongered or slipe wool are included in Class 226100 Leather Tanning and Fur Dressing. | | | | | Primary Activities: | | | | | Lanolin mfg (except toilet lanolin) | | | | | Noils, wool, mfg | | | | | Scoured wool mfg | | | | | Tops, unspun wool, mfg | | | | | Wool grease mfg | | | | | Wool, carded or combed, mfg | | | | 221200 | Synthetic Fibre Textile Manufacturing | 6.25% | | | | This class includes employers engaged in manufacturing continuous fibre filament, fibre staple or yarns, tyre cord yarn or fabric or woven fabrics from those yarns or mixed yarns predominantly of manufactured fibres or household textile goods from synthetic fibre fabrics woven at the same employers. This class also includes employers engaged in manufacturing elastic or elastomeric yarns or threads or fabrics. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing household textiles or mass-produced curtains from fabrics not woven at the same employer are included in Class 222100 Made-Up Textile Product Mfg;(b) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg;(c) manufacturing glass fibres are included in Class 264010 Fibreglass Insulation Products Manufacturing; and(d) making and installing curtains (except shower curtains) are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Fabrics, woven, mfg (elastic or elastomeric) | | | | | Fabrics, woven, mfg (wholly or predominantly of synthetic fibres) | | | | | Fibreglass fabrics mfg | | | | | Fibreglass, mats, mfg | | | | | Fibres mfg (except glass fibres) | | | | | Filament, continuous fibres, mfg | | | | | Household textile goods mfg (of synthetic fibre fabrics woven at the same unit) | | | | | Lacing, woven, mfg | | | | | Tyre cord yarns or fabrics, synthetic fibre, mfg | | | | | Yarns, discontinuous, mfg (wholly or predominantly of synthetic fibres) | | | | | Yarns, elastic or elastomeric, mfg | | | | 221300 | Cotton Textile Manufacturing | 7.19% | | | | This class includes employers engaged in manufacturing yarns or woven fabrics, wholly or predominantly of cotton, flax or silk, sewing threads or household textile goods from fabrics wholly or predominantly of cotton, flax or silk, woven at the same employers. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing household textile goods or curtains from fabrics not woven at the same employer are included in Class 222100 Made-Up Textile Product Mfg;(b) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg; and(c) making and installing curtains (except shower curtains) are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Cotton sewing threads mfg | | | | | Household textile goods mfg (of cotton fabrics woven at the same unit) | | | | | Tow mfg (from flax, hemp or jute) | | | | | Tyre cord yarns or fabrics, cotton, mfg | | | | | Woven fabrics, cotton, mfg, | | | | | Yarns, cotton, flax or silk, mfg | | | | 221400 | Wool Textile Manufacturing | 6.92% | | | | This class includes employers engaged in manufacturing yarns or woven fabrics wholly or predominantly of wool, or household textile goods from fabrics woven at the same employers. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing household textile goods or mass-produced curtains from fabrics not woven at the same employer are included in Class 222110 Textile Product Mfg;(b) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg; and(c) making and installing curtains are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Household textile goods mfg (woollen or mohair fabrics woven at the same unit) | | | | | Woven fabrics, woollen or worsted wool, mfg | | | | | Yarns, woollen, mfg | | | | 221500 | Textile Finishing | 7.19% | | | | This class includes employers engaged in bleaching, dyeing, printing, pleating or other finishing of yarns, threads, fabrics or other textiles on a fee or commission basis using client supplied materials or materials which are purchased or transferred in from other employers. | | | | | Exclusions and References:Employers engaged in(a) textile finishing of materials which are produced at the same employers are included, according to type of textiles in Class 221200 Synthetic Fibre Textile Mfg, 221300 Cotton Textile Mfg or 221400 Wool Textile Mfg; and(b) screen printing are included in Class 241200 Printing. | | | | | Primary Activities: | | | | | Label, printed cloth, mfg | | | | | Textile printing (on commission or fee basis) | | | 222 | | Textile Product Manufacturing | | | | 222110 | Made-up Textile Product Manufacturing | 5.10% | | | | This class includes employers engaged in manufacturing household textile goods from fabrics not woven by the same employers, such as curtains, canvas blinds, tents, tarpaulins, other canvas goods or related materials not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing textile furniture covers are included in Class 222120 Furniture Upholstery and Covers Manufacturing;(b) blinds and awnings made from textiles other than canvas are included in Class 222130 Non-canvas Textile Blind and Awning Mfg(c) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg;(d) manufacturing canvas bags for packaging goods are included in Class 222900 Textile Product Mfg nec;(e) manufacturing canvas suitcases, trunks or similar containers are included in Class 226200 Leather and Leather Substitute Product Mfg;(f) manufacturing electric blankets in Class 285100 Household Appliance Mfg; and(g) installing curtains are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Animal rugs mfg | | | | | Awnings, canvas, mfg | | | | | Bed linen mfg | | | | | Blinds, canvas mfg | | | | | Canvas goods mfg nec | | | | | Curtains mfg (from fabrics not woven at the same unit) | | | | | Flags or banners, mfg | | | | | Hose, canvas, mfg | | | | | Household textile goods mfg nec | | | | | Life jackets mfg | | | | | Motor vehicle covers, textile, mfg | | | | | Natural synthetic—addn | | | | | Parachutes mfg | | | | | Sleeping bags mfg | | | | | Soft furnishings mfg (from fabrics not woven at the same unit) | | | | | Tents mfg (except oxygen tents or toy tents) | | | | | Waterbags, textile, mfg | | | | 222120 | Furniture Upholstery and Covers Mfg | 4.72% | | | | This class includes employers engaged in upholstering and reupholstering furniture not manufactured by the same employer and employers engaged in manufacturing textile furniture covers. This class also includes sail-making. | | | | | Exclusions and References:Employers mainly engaged in manufacturing upholstered furniture are included in Class 292100 Wooden Furniture and Upholstered Seat Manufacturing. | | | | | Primary Activities: | | | | | Cushion, mfg | | | | | French polishing (where furniture is manufactured elsewhere) | | | | | Furniture covers—loose, mfg | | | | | Pillow or cushion, mfg | | | | | Reupholstering furniture | | | | | Sails, mfg | | | | | Seat covers, textile, mfg | | | | | Upholstering furniture (where furniture is manufactured elsewhere) | | | | 222130 | Non-canvas Textile Blind and Awning Manufacturing | 4.11% | | | | This class includes employers engaged in manufacturing blinds and awnings from textiles other than canvas. | | | | | Exclusions and References:Employers mainly engaged in manufacturing canvas awnings and blinds are included in Class 222110 Textile Product Mfg. | | | | | Primary Activities: | | | | | Awnings, textile, mfg, other than canvas | | | | | Blinds, textile, mfg (incl plastic coated), other than canvas | | | | 222200 | Textile Floor Covering Manufacturing | 5.86% | | | | This class includes employers engaged in manufacturing carpets, rugs or other textile floor coverings. This class also includes employers engaged in manufacturing felt or felt products (except clothing), mats or matting of jute or twisted rags. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) felt headwear are included in Class 224900 Clothing Mfg nec;(b) rubber floor coverings or underlays are included in Class 255900 Rubber Product Mfg nec; and(c) grass, sisal or coir mats or matting are included in Class 294900 Manufacturing nec | | | | | Primary Activities: | | | | | Felt mfg | | | | | Floor coverings, textile, mfg | | | | | Floor rugs, textile, mfg | | | | | Underfelt mfg | | | | 222300 | Rope, Cordage and Twine Manufacturing | 4.99% | | | | This class includes employers engaged in manufacturing rope, cordage, twine, net or related products from natural or synthetic fibres. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) tyre cord yarns or fabrics of synthetic fibres are included in Class 221200 Synthetic Fibre Textile Mfg;(b) tyre cord yarns or fabrics of cotton are included in Class 221300 Cotton Textile Mfg; and(c) wire ropes or cables are included in Class 276200 Spring and Wire Product Mfg. | | | | | Primary Activities: | | | | | Cable mfg (from natural or synthetic fibres) | | | | | Cord mfg (except wire rope or tyre cord) | | | | | Cordage mfg | | | | | Fish net mfg | | | | | Nets mfg nec | | | | | Netting, textile, mfg | | | | | Rope mfg (except wire rope) | | | | | String mfg (except paper string) | | | | 222900 | Other Textile Product Manufacturing nec | 5.58% | | | | This class includes employers engaged in manufacturing textile products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) printed textile labels are included in Class 221500 Textile Finishing; and(b) textile suitcases and similar containers are included in Class 226200 Leather and Leather Substitute Product Mfg. | | | | | Primary Activities: | | | | | Bags or sacks, textile or canvas, mfg (for packaging) | | | | | Binding, textile, mfg | | | | | Cleaning cloth mfg (from purchased rags) | | | | | Embroidered fabrics mfg | | | | | Fabrics mfg nec | | | | | Flock mfg | | | | | Hemp products mfg nec | | | | | Hessian goods mfg nec | | | | | Kapok mfg | | | | | Labels, woven cloth, mfg | | | | | Shade cloth, mfg | | | | | Textile products mfg nec | | | 223 | | Knitting Mills | | | | 223100 | Hosiery Manufacturing | 5.69% | | | | This class includes employers engaged in manufacturing hosiery. | | | | | Primary Activities: | | | | | Pantihose mfg | | | | | Socks mfg | | | | | Stockings mfg | | | | | Tights mfg | | | | 223200 | Cardigan and Pullover Manufacturing | 6.02% | | | | This class includes employers engaged in manufacturing knitted cardigans, pullovers or similar garments. | | | | | Primary Activities: | | | | | Custom knitting of pullovers or cardigans | | | | | Jackets, knitted, mfg | | | | | Sweaters, knitted, mfg | | | | | Twin sets, knitted, mfg | | | | | Waistcoats, knitted, mfg | | | | 223900 | Knitting Mill Product Manufacturing nec | 6.34% | | | | This class includes employers engaged in manufacturing knitted or crocheted fabrics or knitted clothing nec from fabrics knitted at the same employers. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) cardigans and pullovers or custom knitting of cardigans and pullovers are included in Class 2232 Cardigan and Pullover Mfg; and(b) knitted clothing from fabrics not knitted at the same employer are included in the appropriate classes in Group 224 Clothing Mfg. | | | | | Primary Activities: | | | | | Crocheted fabrics mfg | | | | | Knitted fabrics mfg | | | | | Outerwear, knitted, mfg (from fabrics knitted at the same unit except hosiery, cardigans or pullovers) | | | | | Sleepwear, knitted, mfg (from fabrics knitted at the same unit) | | | | | Swimwear, knitted, mfg (from fabrics knitted at the same unit) | | | | | Underwear, knitted, mfg (from fabrics knitted at the same unit; except hosiery) | | | 224 | | Clothing Manufacturing | | | | 224100 | Men’s and Women’s Clothing Manufacturing | 5.13% | | | | This class includes employers engaged in manufacturing men’s, boys’, women’s or girls’ outerwear from purchased or transferred in materials, except headwear, footwear or garments made from leather or fur. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making;(b) manufacturing clothing from fabrics knitted at the same employer are included in Class 223900 Knitting Mill Product Mfg nec;(c) manufacturing leather or fur garments or waterproof headwear are included in Class 224900 Clothing Mfg nec; and(d) manufacturing footwear are included in Class 225000 Footwear Mfg. | | | | | Primary Activities: | | | | | Blouses mfg (except from fabrics knitted at the same unit) | | | | | Clothing, plastic or rubber, mfg (except headwear or footwear) | | | | | Coats or jackets, men’s or boys’, mfg (except from fabrics knitted at the same unit or from fur or leather) | | | | | Coats or jackets mfg (except from fabrics knitted at the same unit or from fur, leather, plastic or rubber) | | | | | Dust coats mfg | | | | | Jeans, men’s or boys’, mfg | | | | | Jeans, women’s or girls’, mfg | | | | | Outerwear, women’s or girls’, mfg (except from fabrics knitted at the same unit or from fur, leather, plastic or rubber) | | | | | Overalls, mfg | | | | | Shorts, men’s or boys’, mfg | | | | | Suits, men’s or boys’, mfg (except from leather) | | | | | Suits, women’s or girls’, mfg (except from fabrics knitted at the same unit or from leather or plastic) | | | | | Trousers, men’s or boys’, mfg | | | | | Tunics, women’s or girls’, mfg | | | | | Uniforms, men’s or boys’, mfg | | | | | Uniforms, women’s or girls’, mfg | | | | | Waterproof clothing mfg (except headwear, footwear or leather clothing) | | | | | Wet suits mfg | | | | 224200 | Tailoring and Dress-making | 4.72% | | | | This class includes employers engaged in producing made-to-order garments and accessories to a client’s individual order. This class also includes tailoring and clothing repair and alteration services. | | | | | Exclusions and References:Employers engaged in manufacturing clothing in volume (ie more than one in the same fabric and design) are included in Class 224100 Men’s and Women’s Clothing Manufacturing. | | | | | Primary Activities: | | | | | Clothing alterations and/or repairs | | | | | Dress-making, made to order | | | | | Invisible mending | | | | | Tailoring | | | | 224300 | Sleepwear, Underwear and Baby Clothing Manufacturing | 5.17% | | | | This class includes employers engaged in manufacturing foundation garments, underwear, sleepwear or baby clothing from purchased or transferred in materials. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making; and(b) manufacturing clothing from fabrics knitted at the same employer are included in the appropriate classes in Group 223 Knitting Mills. | | | | | Primary Activities: | | | | | Brassieres mfg | | | | | Corsets mfg | | | | | Foundation garments mfg | | | | | Girdles mfg | | | | | Baby clothing mfg (except from fabrics knitted at the same unit) | | | | | Sleepwear mfg (except from fabrics knitted at the same unit) | | | | | Underwear mfg (except from fabrics knitted at the same unit) | | | | 224900 | Other Clothing Manufacturing nec | 5.58% | | | | This class includes employers engaged in manufacturing headwear, fur or leather clothing, clothing or clothing accessories not elsewhere classified. This class also includes employers engaged in providing clothing trade services such as hem stitching, basque knitting or buttonholing. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) manufacturing unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making;(b) rubber gloves or bathing caps are included in Class 255900 Rubber Product Mfg nec;(c) sports gloves are included in Class 294200 Toy and Sporting Good Mfg; and(d) other than simple safety headwear (eg welding masks, gas masks, smoke helmets) are included in appropriate classes elsewhere. | | | | | Primary Activities: | | | | | Belts mfg (for clothing) | | | | | Clothing accessories mfg nec | | | | | Clothing mfg nec | | | | | Clothing, leather, mfg | | | | | Clothing, fur, mfg | | | | | Gloves mfg (except sports or rubber) | | | | | Handkerchiefs mfg | | | | | Hats mfg | | | | | Headwear mfg (except bathing caps) | | | | | Helmets mfg | | | | | Laces mfg (for footwear) | | | | | Leather suits, coats or uniforms mfg | | | | | Swimwear mfg (except from fabrics knitted at the same unit) | | | | | Ties mfg | | | 225 | | Footwear Manufacturing | | | | 225000 | Footwear Manufacturing | 5.86% | | | | This class includes employers engaged in manufacturing footwear or footwear components. | | | | | Primary Activities: | | | | | Boots mfg | | | | | Footwear components mfg | | | | | Footwear mfg (incl Safety or protective footwear) | | | | | Sandals mfg | | | | | Shoes mfg | | | | | Slippers mfg | | | | | Thongs, rubber, mfg | | | 226 | | Leather and Leather Product Manufacturing | | | | 226100 | Leather Tanning and Fur Dressing | 9.85% | | | | This class includes employers engaged in tanning, currying, dressing, finishing, dyeing, embossing or japanning leather, animal skins or fur. This class also includes employers engaged in production of fellmongered wool, pelt or slipe wool. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) fur or leather clothing are included in Class 224900 Clothing Mfg nec; and(b) leather and substitute products not elsewhere classified are included in Class 226200 Leather and Leather Substitute Product Mfg. | | | | | Primary Activities: | | | | | Fellmongered wool mfg | | | | | Fur dressing or dyeing | | | | | Hide pickling, wet blueing, tanning, currying, dressing, finishing or dyeing | | | | | Leather mfg | | | | | Leather tanning | | | | | Skin pickling, tanning, currying, dressing, finishing or dyeing | | | | | Slipe or skin wool mfg | | | | 226200 | Leather and Leather Substitute Product Manufacturing | 5.84% | | | | This class includes employers engaged in manufacturing products of leather or leather substitutes (except footwear or leather clothing) such as machine belting, industrial packing, suitcases, handbags, wallets or similar products, saddlery or harness. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) textile or canvas bags for packaging are included in Class 222900 Textile Product Mfg nec;(b) fur or leather clothing are included in Class 224900 Clothing Mfg nec; and(c) footwear are included in Class 225000 Footwear Mfg. | | | | | Primary Activities: | | | | | Bags, leather or leather substitute, mfg | | | | | Handbags, ladies’, mfg (incl metal mesh handbags) | | | | | Harness mfg | | | | | Leather or leather substitute goods mfg nec | | | | | Leather packing, industrial, mfg | | | | | Machine belting, leather or leather substitute, mfg | | | | | Saddles mfg | | | | | Suitcases mfg | | | | | Toys, leather or fur, mfg | | | | | Wallets mfg (incl metal mesh wallets) | |