Section 296-17A-2903. Classification 2903.

2903-00 Wood chip, hog fuel, bark, bark flour, fire log and lath: Manufacturing

Applies to establishments engaged in the production of products such as, but not limited to, wood chips, hog fuel, bark, bark flour, fire logs, kindling, excelsior, particleboard, and similar wood by-products.

Wood chips are small pieces of wood, generally uniform in size and larger and coarser than sawdust, commonly used to make pulp, particleboard, stuffing for products such as animal bedding, and as smoker/barbecue fuel;

Hog fuel is made by grinding waste wood in a hog machine, is larger and coarser than wood chips, and is used to fire boilers or furnaces, often at the mill or plant at which the fuel was processed;

Bark is the outermost covering of a tree which is chopped into pieces of varying sizes, and is commonly used for landscaping;

Bark flour is finely ground bark used as a filler or extender in adhesives;

Fire logs are made by forming sawdust into a log about 15 inches long and are used for fuel;

Lath is a narrow strip of wood commonly used to support shingle, slate or tile roofing, and as a fencing material;

Excelsior is the curled shreds of wood used as a packing and stuffing material, or as a raw material in making various board products;

Particleboard is a panel made from discrete particles of wood which are mixed with resins and formed into a solid board under heat and pressure.

The degree of manual labor required to make these products varies depending upon the size of the operation and sophistication of the equipment. Raw materials include, but are not limited to, logs, mill waste, bark, sawdust, or chips. Machinery includes, but is not limited to, rip saws, cut-off saws, loaders, debarkers, hog chippers, hammer mills, conveyors, sorting screens, and storage bunkers. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification. The operation of portable chipping or debarking mills is included in this classification.

This classification excludes all activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; veneer manufacturing which is to be reported separately in classification 2904; and sawmill operations which are to be reported separately in classification 1002.

2903-06 Wood furniture stock: Manufacturing

Applies to establishments engaged in the manufacture of wood furniture stock such as, but not limited to, tabletops, table or chair legs, chair backs or seats, panels for beds, turning squares (bolts of wood which are shaped on lathes into furniture legs) and furniture squares (standard sized - usually 2" x 2" - pieces of wood used in constructing frames of upholstered furniture). Stock may be mass produced or custom. Raw material includes dimensional lumber from hardwoods such as, but not limited to, ash or alder. If the lumber is not presurfaced, it is sanded and/or planed. It is cut to desired width and thickness with a rip saw; and cut to desired length with a cut-off saw. Pieces may be beveled with a table saw, bored with a horizontal boring machine, molded or shaped, and joints formed using a mortise, tenon or jointer. Finished stock is banded and/or palletized and usually shipped unfinished and unassembled to furniture manufacturing plants. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes all activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; manufacture of wood furniture and caskets which is to be reported separately in classification 2905; lumber remanufacturing which is to be reported separately in classification 2903-26; veneer manufacturing which is to be reported separately in classification 2904; and sawmill operations which are to be reported separately in classification 1002.

2903-08 Wood door, jamb, window, sash, stair, molding and miscellaneous millwork: Manufacturing, prehanging or assembly

Applies to establishments engaged in the manufacture, prehanging or assembly of wooden doors, door components, jambs, windows, sashes, stairs, mantels, moldings, turnings, and miscellaneous millwork such as, but not limited to, shutters, door and window grilles, skylights, pillars, wainscot, and similar architectural ornaments. Doors manufactured in this classification may be for residential or commercial use, such as, but not limited to, garage, closet, warehouse, interior and exterior; they may be odd-size or standard, panel, solid, louver, hollow core, sliding, bifold and overhead. Component parts for stairs include, but are not limited to, risers, tread, balusters, hand rails, and newel posts. Fireplace mantels include both the shelf and the complete ornamental facing surrounding the firebox. Moldings include, but are not limited to, picture moldings, chair rails, quarter round, coves, and architectural molding and base. Raw materials include, but are not limited to, cut stock lumber, plywood, veneer, particleboard, cardboard, plastic laminates, glue, hardware, glass, and metal. Cutting and fitting of glass and metal components for doors and windows is an integral phase of the manufacturing process and is included within the scope of this classification. Machinery includes, but is not limited to, various types of saws (table, panel, rip, cut-off, radial arm, trim, circular, band, jig, and miter), molders, shapers, routers, planers, finger jointers, mortises, tenons, lathes, presses, various types of sanders, drill presses, hand drills, boring machines, pneumatic nail, screw and staple guns, spray guns, chisels, air compressors, glue spreaders, drying ovens, overhead vacuum lifts, conveyor systems, fork lifts, and pallet jacks. Some door manufacturers have "door machines" which route impressions in jambs and blanks for hinge placement, and bores holes in the blank for knobs and locks; some have computerized overhead vacuum lights, electronic gluers, hydraulic lift pits, or electronically controlled saws. Prehanging doors involves boring holes in door blanks for knobs and locks, routing impressions into the blanks and jambs for hinge replacement, mounting hinges, trimming door and jamb replacements to exact size. Finishing the products with stain, paint, oil, or lacquer is included in this classification when done by employees of employers subject to this classification. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes all activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; the manufacture of wood furniture and caskets which is to be reported separately in classification 2905; the manufacture of wood cabinets, countertops, and fixtures which is to be reported separately in classification 2907; lumber remanufacturing which is to be reported separately in classification 2903-26; veneer manufacturing which is to be reported separately in classification 2904; the manufacture of metal doors, jambs, windows, and sashes which is to be reported separately in classification 3402; and sawmill operations which are to be reported separately in classification 1002.

Special note: Lumber yards and building materials centers subject to classification 2009 are to be assigned classification 2903-08 in addition to their basic classification if they prehang door blanks.

2903-10 Wood box, shook, pallet, bin: Manufacturing, assembly, or repair

Wood pallet dealer/recycle operations: Including repairs of pallets

Applies to establishments engaged in the manufacture, assembly, or repair of wood pallets, boxes, bins, shook, shipping crates, and storage containers. A shook is a set of unassembled sawn wood components for assembling a packing box or barrel. Shooks are usually sold to box assembly plants. Pallets may be constructed out of vertical and horizontal runners of dimensional lumber to form a slatted pallet or by attaching three evenly spaced rows of wooden blocks between two sheets of solid plywood to form a lid-block pallet. Usually, the manufacturer subject to this classification picks up pallets, boxes or shipping crates from the customer, brings them to the plant for repair, reconditioning, or rebuilding, then returns them to the customer. However, the assembly or repair of bins is often done at the customer's location, which is still to be reported in classification 2903-10 when performed by employees of the bin manufacturer. Raw materials include, but are not limited to, dimensional lumber, plywood, nails, staples, screws, glue, and paint. Machinery includes, but is not limited to, a variety of saws (table, rip, radial arms, cut-off, band or trim), planers, molders, drills, boring machines, notchers, nailing machines, pneumatic stapler, screw and nail guns, conveyors, roll cases, sorting tables, pallet jacks, and fork lifts. Incoming lumber is cut to specified lengths, widths, and thicknesses with saws, then planed, bored, tongued, and grooved. Pieces are nailed, stapled or glued together to form finished products. Cut ends of pallets, bins, and boxes may be painted for design or for color identification purposes. Customer's name may be imprinted on the product using stencils and paint or wood burning tools. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes lumber remanufacturing which is to be reported separately in classification 2903-26; and sawmill operations which are to be reported separately in classification 1002. Nonwood pallet/bin dealers are to be reported in the appropriate metal, fiberglass, or plastics classification.

2903-12 Wood products, N.O.C.: Manufacturing or assembly

Applies to establishments engaged in the manufacture or assembly of miscellaneous wood products which are not covered by another classification (N.O.C.), including, but not limited to, ladders, utility pole crossarms, beams, barricades, cable spools, slugs or ends for paper rolls, attic vents, prefabricated wall panels, gazebos, saunas, solariums, lattice panels, mall and park furnishings, playground equipment, docks and floats, parade floats, boat trailer bunks, cattle feeders, tree spreaders, tack strip, exhibit booths, weaving looms, and pottery wheels. Finishing of the product with stains or other lacquers is included in this classification when done by employees of employers subject to this classification. Raw materials include, but are not limited to, dimensional lumber, plywood, particleboard, lath, logs, glue, staples, screws, nails, stains, paints, oils, and lacquers. Operations require substantial amounts of machine work, as well as hand assembly. Machinery includes, but is not limited to, saws (table, panel, cut-off, band, jig, miter, or chain), sanders, planers, routers, shapers, molders, jointers, drill presses, boring machines, hydraulic presses, pneumatic nail, screw and staple guns. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification also includes log home manufacturers who use a sawmill type operation using dimensional lumber to construct the shell of the home. Log home manufacturers constructing log home shells in a permanent yard using the traditional method of peeling the logs, using chainsaws to notch logs, and assembling the logs together, are to be reported in classification 1003-06.

This classification excludes all activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; the manufacture of wood household and sporting goods which is to be reported separately in classification 2909; the manufacture of wood furniture and caskets which is to be reported separately in classification 2905; the manufacture of wood cabinets, countertops and fixtures which is to be reported separately in classification 2907; lumber remanufacturing which is to be reported separately in classification 2903-26; veneer manufacturing which is to be reported separately in classification 2904; and sawmill operations which are to be reported separately in classification 1002.

2903-13 Veneer products: Manufacturing

Applies to establishments engaged in the manufacture of veneer products by laminating rough veneer to plywood or particleboard and applying plastic or polyester overlays. Laminated veneer sheets are generally sold to other manufacturers and used in the construction of items such as, but not limited to, cabinets, countertops, furniture, wall board, flooring, and shelving. Veneer products generally require no prefinishing with paint, stain or lacquer. Raw materials include, but are not limited to, plywood, particleboard, polyester, paper, polyethylene, fiberglass, plastic laminates and glue. To make veneer products, sheets of rough veneer are individually fed through glue spreader machines which apply glue to both sides. Veneer sheets may be laminated to other veneer or to plywood or particleboard, cut to size with saws, then plastic or polyester overlays applied. Laminated sheets are fed through either hydraulic cold or hot presses to be bonded and cured. More sophisticated presses automatically feed the sheets through, and shear the laminated panels to standard 4' x 8' or 4' x 10' dimensions, or to specified lengths and widths for custom orders. Forklifts are used to move materials. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; the manufacture of household and sporting goods wooden ware which is to be reported separately in classification 2909; the manufacture of wood products not covered by another classification (N.O.C.) which is to be reported separately in classification 2903-12; the manufacture of wood furniture and caskets which is to be reported separately in classification 2905; the manufacture of wood cabinets, countertops and fixtures which is to be reported separately in classification 2907; the manufacture of rough veneer which is to be reported separately in classification 2904-00; lumber remanufacturing which is to be reported separately in classification 2903-26; and sawmill operations which are to be reported separately in classification 1002.

2903-20 Wood sign: Manufacturing

Applies to establishments engaged in the manufacture of interior or exterior signs made of wood or wood products. Raw materials include, but are not limited to, dimensional lumber, plywood, molding, acrylic, paint, stain, lacquer and hardware. When additional sizing is required, saws, such as table, panel, cut-off, or radial arm, are used to cut material to desired dimensions. Pieces may be further sized, shaped, and smoothed with routers, saws, planers, or sanders. Stain, paint, or other finishes may be applied as background colors, borders or designs, with pneumatic spray guns, airbrushes, or by hand. Lettering or designs can be painted directly on the sign, cut from separate stock and glued or screwed on, or carved, routed or sandblasted. Computer-cut vinyl lettering may also be applied. Sign painting and lettering is included in this classification when done by employees of the sign manufacturer. Hand drills or drill presses are used to mount wood lettering or designs, bore holes and attach hardware used in the subsequent installation of the sign. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes the installation or removal of signs outside of buildings which is to be reported separately in classification 0403; the installation or removal of signs inside of buildings which is to be reported separately in classification 0513; sign painting or lettering on the inside of buildings which is to be reported separately in classification 4109; establishments that paint on or apply lettering to sign "backings" that are manufactured by others which is to be reported separately in classification 4109; the manufacture of metal or plastic signs which is to be reported separately in the classification applicable to the manufacturing process; and sawmill operations which are to be reported separately in classification 1002.

Special note: The majority of sign manufacturers also install their signs. Installation and removal of signs is to be reported separately.

2903-21 Wood truss: Manufacturing

Applies to establishments engaged in the manufacture of structural roof trusses, and/or ceiling and floor joists from wood or wood products. These products usually do not require a high degree of finishing work. Raw materials include, but are not limited to, dimensional lumber (usually 2" x 4", 2" x 6", and 2" x 8", which is kiln dried, machine stressed, and presurfaced), plywood, metal gussets, and hardware. Dimensional lumber is cut with gang, table, resaw, or radial arm saws. Cut stock is placed in a hydraulic jig assembly which holds the unassembled components in the properly aligned configuration. Pneumatic nailers are used to embed the nail clips which connect each joint of the truss. A gantry, which is an overhead crane traveling along a bridge-like frame, is used to relocate the truss along the assembly line. The assembled truss is placed in a stationary or moveable press which attaches reinforcing triangular shaped metal plates called gussets at each joint or angle. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes all installation activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; the manufacture of door jambs, windows, sashes, stairs, molding and miscellaneous millwork which is to be reported separately in classification 2903-08; lumber remanufacturing which is to be reported separately in classification 2903-26; and sawmill operations which are to be reported separately in classification 1002.

Special note: Truss manufacturers, whose primary customers are building contractors and building supply dealers, usually deliver their product. Delivery to the construction site often entails placing trusses onto the roof top, using boom lifts mounted on the delivery truck, which is included in this classification when performed by employees of employers subject to this classification.

2903-26 Lumber: Remanufacturing

Applies to establishments engaged in lumber remanufacturing, which is the process of converting cants, plywood, or lumber into a more specialized or higher grade product. Cants are large slabs of wood, usually having one or more rounded edges, which have been cut from logs. The incoming stock is generally green, rough-cut, and may be owned by the customer or by the remanufacturer. Machinery includes, but is not limited to, a variety of saws, (chop, resaw, trim, rip, table, radial arm, and cut-off), planers, surfacers, sanders, molders, groovers, finger jointers, tenoners, gluers, kiln dryers, fork lifts, and trolley cars. Stock is kiln dried, resawed, planed, grooved, or otherwise treated, according to customer specification if the customer owns it, or to standard cuts if it is for resale. Remanufacturers sell lumber to construction contractors or manufacturers that use it in the construction of products such as, but not limited to, paneling, countertops, framing studs, siding, decking, fencing, railroad ties, or molding. Remanufacturers generally do not finish the material with stain, paint, or lacquer. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes all activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; the manufacture of roof trusses and ceiling and floor joints which is to be reported separately in classification 2903-21; veneer manufacturing which is to be reported separately in classification 2904; establishments that exclusively kiln dry and/or treat lumber with preservatives, fire retardants, or insecticides, and that do not perform any remanufacturing operations which are to be reported separately in classification 1003; and sawmill operations which are to be reported separately in classification 1002.

2903-27 Ridge cap and/or shim: Manufacturing

Applies to establishments engaged in the production of shims and ridge caps. Shims are thin wedges of wood used for filling spaces or leveling. Ridge caps are shingles which are used as a covering for roof peaks. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes all activities away from the shop or plant which are to be reported separately in the classification applicable to the work being performed; veneer manufacturing which is to be reported separately in classification 2904; and sawmill operations which are to be reported separately in classification 1002.

Special note: This classification must be assigned only by Classification Services after a field inspection of the business has been performed. If a classification must be assigned prior to the field inspection, assign classification 1005-02.

2903-28 Wood boat: Manufacturing, repair, or refinish

Applies to establishments engaged in manufacturing, repairing, or refinishing wooden boats. Raw materials include, but are not limited to, dimensional lumber, plywood, glue, staples, screws, nails, stains, paints, oils, and lacquers. Machinery includes, but is not limited to, band saws, lathes, drill presses, jointers, planers and sanders. Other than pleasure craft, very few wooden boats have been manufactured over the last fifty years. This is a shop or plant only classification; it includes work being performed in an adjacent yard when operated by an employer having operations subject to this classification.

This classification excludes the manufacture of fiberglass boats which is to be reported separately in classification 3511, and the manufacture of metal boats which is to be reported separately in the classification applicable to the materials used and work being performed.

[Statutory Authority: RCW 51.16.035 and 51.16.100. WSR 07-12-047, § 296-17A-2903, filed 5/31/07, effective 7/1/07. WSR 07-01-014, recodified as § 296-17A-2903, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035, 51.16.100. WSR 06-12-075, § 296-17-568, filed 6/6/06, effective 1/1/07; WSR 05-12-031, § 296-17-568, filed 5/24/05, effective 7/1/05. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-568, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-568, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 51.04.020(1) and 51.16.035. WSR 93-12-093, § 296-17-568, filed 5/31/93, effective 7/1/93. Statutory Authority: RCW 51.16.035. WSR 87-12-032 (Order 87-12), § 296-17-568, filed 5/29/87, effective 7/1/87; WSR 85-24-032 (Order 85-33), § 296-17-568, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-568, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-568, filed 11/30/83, effective 1/1/84; WSR 82-24-047 (Order 82-38), § 296-17-568, filed 11/29/82, effective 1/1/83; WSR 81-24-042 (Order 81-30), § 296-17-568, filed 11/30/81, effective 1/1/82; Order 76-36, § 296-17-568, filed 11/30/76; Order 75-38, § 296-17-568, filed 11/24/75, effective 1/1/76; Order 75-28, § 296-17-568, filed 8/29/75, effective 10/1/75; Order 73-22, § 296-17-568, filed 11/9/73, effective 1/1/74.]

(Effective January 1, 2017.)

WAC 296-17A-2903

Classification 2903.

Classification 2903 operations often represent the manufacturing steps between cutting raw logs in sawmills and a finished wood product that is manufactured from the intermediary wood products produced in this classification.

Equipment/machinery common to classification 2903:

• Air compressors and brushes;

• Boring machines;

• Chippers;

• Chisels;

• Conveyance equipment: Forklifts, loaders, over-head cranes, pallet jacks, trolley systems;

• Debarkers;

• Delivery trucks;

• Drills;

• Dryers;

• Jointer;

• Kilns;

• Lathes;

• Mills;

• Molders;

• Planers;

• Pneumatic nail guns;

• Presses;

• Routers;

• Sanders and blasters;

• Saws;

• Sorting screens;

• Sprayers, coaters, and spreaders; paint and glue sorting screens;

• Staple and screw guns.

Classification 2903 excludes:

• Worker hours engaged in repair or installation work away from the employers' premises, except where noted otherwise in this rule, which are reported separately in the applicable installation classification;

• Worker hours engaged in cutting, cultivating, or gathering of wood from forestland or tree farms, which are reported separately in the applicable classifications;

• Worker hours engaged in cutting raw logs and all other sawmill activities, which are reported separately in classifications 1002 and 5001.

Note:	If records are not maintained for dividing worker hours between classifications, you must report these hours in the highest rated classification as described in WAC 296-17-31017(4).

For administrative purposes, classification 2903 is divided into the following subclassifications:

2903-00 Manufacturing wood chips, hog fuel, bark, bark flour, fire logs and laths

Applies primarily to wood products made from log by-products, such as bark, sawdust, chips, or other mill waste.

Products reported in classification 2903-00 may include, but are not limited to:

• Wood chips - Small pieces of wood, generally uniform in size and larger and coarser than sawdust, commonly used to make pulp, particleboard, stuffing for products such as animal bedding, and as smoker/barbecue fuel;

• Hog fuel - Made by grinding waste wood in a hog machine. The bits are larger and coarser than wood chips. Hog fuel can be used to fire boilers or furnaces;

• Bark - The outermost covering of a tree which is chopped into pieces of varying sizes, and is commonly used for landscaping;

• Bark flour - Finely ground bark used as a filler or extender in adhesives;

• Fire logs - Made by forming sawdust into a log about fifteen inches long and used for fuel;

• Lath - A narrow strip of wood commonly used to support shingle, slate or tile roofing, and as a fencing material;

• Excelsior - The curled shreds of wood used as a packing and stuffing material, or as a raw material in making various board products;

• Particleboard - A panel made from discrete particles of wood which are mixed with resins and formed into a solid board under heat and pressure.

Note:	In addition to operations taking place in a permanent yard or shop, this classification includes operating portable chipping or debarking mills close to the wood source. Also refer to the overall classification 2903 description at the beginning of this rule.

2903-06 Manufacturing wood furniture stock

Applies to the manufacturing of wood furniture stock. Wood furniture stock is used to make finished furniture. The wood stock is rough cut, planed, or sanded and banded and/or palletized for shipping. It is then sold to other manufacturers as unfinished and unassembled pieces of lumber.

Note:	Subclassification 2903-26 can also be considered for employers cutting and sizing lumber stock for other uses in addition to furniture manufacturing. Also refer to the overall classification 2903 description at the beginning of this rule.

2903-08 Manufacturing and assembly of wood doors, jambs, windows, sashes, stairs, molding and other miscellaneous millwork

Manufacturers assigned this classification mill their products from presized stock lumber, plywood, veneer, and particle board, but materials may also include cardboard, plastic laminates, glue, hardware, glass or metal, stains, oils, and paints.

Products reported in classification 2903-08 may include, but are not limited to:

• Doors - This includes wood doors of all sizes and shapes, for commercial or residential uses;

• Door/window components and grilles;

• Jambs;

• Mantels;

• Moldings - This includes all types of wood molding: Picture rails, chair rails, baseboards, and other architectural molding;

• Pillars;

• Sashes;

• Shutters;

• Skylights;

• Stairs and component parts for stairs - Risers, tread, balusters, hand rails, and posts;

• Turnings;

• Wainscot;

• Windows.

Excluded from subclassification 2903-08:

• Firms engaged in manufacturing wood furniture or caskets, which are classified in 2905;

• Firms engaged in manufacturing wood cabinets, countertops, and fixtures, which are classified in 2907;

• Worker hours engaged in manufacturing metal doors, jambs, windows and sashes, which are reported separately in classification 3402.

Note:	Lumber yards and building materials centers subject to classification 2009 that prehang doors are to be assigned classification 2903-08 in addition to their basic classification. Also refer to the overall classification 2903 description at the beginning of this rule.

2903-10 Manufacturing, assembly, or repair of wood containers and pallets; wood pallet dealer and recycle operations: Including repairs of pallets

Applies to the manufacturing, assembly, and repair of wood pallets and all other types of wood containers using lumber, plywood, nails, staples, screws, glue, and paint. It also includes repairing, reconditioning, or rebuilding pallets or containers, whether at the employers' facilities or at the customer's location.

Products reported in classification 2903-10 may include, but are not limited to:

• Boxes;

• Bins;

• Crates;

• Shooks (a shook is a set of unassembled wood components for assembling a packing box or barrel);

• Shipping containers;

• Storage containers.

Note: Also refer to the classification 2903 description at the beginning of this rule.

2903-12 Manufacturing and assembly of wood products not otherwise classified (N.O.C.)

Applies to the manufacturing or assembly of miscellaneous wood products which are not described by nor included under another classification. Items manufactured are a variety of sizes and require varying degrees of manufacturing and assembly by machine and/or hand, and are primarily made from lumber, plywood, laths, and particle board, but materials may also include acrylic, staples, screws, nails, hardware, stains, paints, oils, and lacquers.

Products reported in classification 2903-12 may include, but are not limited to:

• Attic vents;

• Barricades;

• Beams;

• Cable spools;

• Cross arms;

• Docks;

• Ends for paper rolls;

• Floats;

• Gazebos;

• Ladders;

• Lattice panels;

• Log home shells from dimensional-log lumber;

• Playground equipment;

• Ridge cap shingles;

• Saunas;

• Shims;

• Signs;

• Slugs;

• Solariums;

• Utility poles;

• Wall panels.

Special notes for manufacturing ridge cap shingles or shims:

• Classification 2903 can be assigned only after a site visit. If a classification must be assigned prior to the field inspection, the employer will be assigned classification 1005-02;

• Employers manufacturing shakes and/or shingles in addition to ridge caps are to report the manufacture of ridge caps in classifications 1002 or 1005, depending on the processes.

Excluded from subclassification 2903-12:

• Firms engaged in manufacturing log home shells in a permanent yard using the traditional method of peeling the logs, using chainsaws to notch logs, and assembling the logs together, which are classified in 1003;

• Worker hours engaged in sawmill operations, which are reported separately in classification 1002;

• Worker hours engaged in building log homes on-site, which are reported separately in the applicable construction classifications;

• Firms engaged in manufacturing wood household and sporting goods, which are classified in 2909;

• Firms engaged in manufacturing wood furniture or caskets, which are classified in 2905;

• Firms engaged in manufacturing wood cabinets, countertops and fixtures, which are classified in 2907;

• Worker hours engaged in installation or removal of signs outside of buildings, which are reported separately in classification 0403;

• Worker hours engaged in installation or removal of signs inside of buildings, which are reported separately in classification 0513;

• Worker hours engaged in sign painting or lettering on the inside of buildings, and/or painting on or applying lettering to sign "backings" that are manufactured by others, which are reported separately in classification 4109;

• Worker hours engaged in manufacturing metal or plastic signs, which are reported separately in the classification applicable to the manufacturing process.

Note:	Also refer to the overall classification 2903 description at the beginning of this rule.

2903-13 Manufacturing veneer products

Applies to establishments principally engaged in the application of veneer. Veneer is a thin layer of superior quality or excellent grained wood. Veneer products, in this classification, are manufactured by gluing veneer to a core made of plywood, some other lower quality wood, or nonwood based material. The veneer is then covered with protective overlays. The product is generally sold as a lumber substitute to manufacturers or contractors.

Excluded from subclassification 2903-13:

• Firms engaged in veneer and plywood manufacturing, which are classified in 2904.

Note: Also refer to the classification 2903 description at the beginning of this rule.

2903-21 Manufacturing wooden roof trusses

Applies to manufacturing wooden roof trusses, and/or ceiling and floor joists from wood or wood products, such as dimensional lumber (usually 2" x 4", 2" x 6", and 2" x 8"), plywood, various fasteners and other hardware.

Note:	Incidental delivery by the manufacturer to the construction site often includes lifting trusses onto the roof top with a boom lift mounted on the delivery truck. This is included in this classification. Also refer to the overall classification 2903 description at the beginning of this rule.

2903-26 Lumber remanufacturing

Lumber remanufacturing is the process of converting green wood (unseasoned wood) and often rough-cut cants (large slabs of wood cut from logs), plywood, or lumber into a more specialized or higher grade product. The remanufactured lumber is then sold to other manufacturers or contractors, who use it to make their products.

Products reported in classification 2903-26 may include, but are not limited to:

• Countertops;

• Decking;

• Fencing;

• Framing studs;

• Molding;

• Paneling;

• Railroad ties;

• Siding.

Excluded from subclassification 2903-26:

• Firms engaged in only kiln drying and/or treatment of lumber with preservatives, fire retardants, or insecticides, which are classified in 1003.

Note:	Also refer to the overall classification 2903 description at the beginning of this rule.

2903-28 Manufacturing, repairing, or refinishing wood boats

Applies to businesses that manufacture, repair, or refinish wooden boats.

Excluded from subclassification 2903-28:

• Worker hours engaged in manufacturing or repairing fiberglass boats, which are classified in 3511;

• Worker hours engaged in manufacturing or repairing metal boats, which are classified in the applicable metal manufacturing classification;

• Firms that do not manufacture boats but are engaged in mechanical, engine, electrical, vinyl and glass boat work or installation of boat accessories, as well as detailing of all types of boats, which are classified in 3414.

Note:	Also refer to the overall classification 2903 description at the beginning of this rule.

[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 16-14-085, § 296-17A-2903, filed 7/5/16, effective 1/1/17. Statutory Authority: RCW 51.16.035 and 51.16.100. WSR 07-12-047, § 296-17A-2903, filed 5/31/07, effective 7/1/07. WSR 07-01-014, recodified as § 296-17A-2903, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035, 51.16.100. WSR 06-12-075, § 296-17-568, filed 6/6/06, effective 1/1/07; WSR 05-12-031, § 296-17-568, filed 5/24/05, effective 7/1/05. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-568, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-568, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 51.04.020(1) and 51.16.035. WSR 93-12-093, § 296-17-568, filed 5/31/93, effective 7/1/93. Statutory Authority: RCW 51.16.035. WSR 87-12-032 (Order 87-12), § 296-17-568, filed 5/29/87, effective 7/1/87; WSR 85-24-032 (Order 85-33), § 296-17-568, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-568, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-568, filed 11/30/83, effective 1/1/84; WSR 82-24-047 (Order 82-38), § 296-17-568, filed 11/29/82, effective 1/1/83; WSR 81-24-042 (Order 81-30), § 296-17-568, filed 11/30/81, effective 1/1/82; Order 76-36, § 296-17-568, filed 11/30/76; Order 75-38, § 296-17-568, filed 11/24/75, effective 1/1/76; Order 75-28, § 296-17-568, filed 8/29/75, effective 10/1/75; Order 73-22, § 296-17-568, filed 11/9/73, effective 1/1/74.]

RCW 51.16.035 and 51.16.100. WSR 07-12-047, § 296-17A-2903, filed 5/31/07, effective 7/1/07. WSR 07-01-014, recodified as § 296-17A-2903, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035, 51.16.100. WSR 06-12-075, § 296-17-568, filed 6/6/06, effective 1/1/07; WSR 05-12-031, § 296-17-568, filed 5/24/05, effective 7/1/05. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-568, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-568, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 51.04.020(1) and 51.16.035. WSR 93-12-093, § 296-17-568, filed 5/31/93, effective 7/1/93. Statutory Authority: RCW 51.16.035. WSR 87-12-032 (Order 87-12), § 296-17-568, filed 5/29/87, effective 7/1/87; WSR 85-24-032 (Order 85-33), § 296-17-568, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-568, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-568, filed 11/30/83, effective 1/1/84; WSR 82-24-047 (Order 82-38), § 296-17-568, filed 11/29/82, effective 1/1/83; WSR 81-24-042 (Order 81-30), § 296-17-568, filed 11/30/81, effective 1/1/82; Order 76-36, § 296-17-568, filed 11/30/76; Order 75-38, § 296-17-568, filed 11/24/75, effective 1/1/76; Order 75-28, § 296-17-568, filed 8/29/75, effective 10/1/75; Order 73-22, § 296-17-568, filed 11/9/73, effective 1/1/74.] [Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 16-14-085, § 296-17A-2903, filed 7/5/16, effective 1/1/17. Statutory Authority: RCW 51.16.035 and 51.16.100. WSR 07-12-047, § 296-17A-2903, filed 5/31/07, effective 7/1/07. WSR 07-01-014, recodified as § 296-17A-2903, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035, 51.16.100. WSR 06-12-075, § 296-17-568, filed 6/6/06, effective 1/1/07; WSR 05-12-031, § 296-17-568, filed 5/24/05, effective 7/1/05. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-568, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-568, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 51.04.020(1) and 51.16.035. WSR 93-12-093, § 296-17-568, filed 5/31/93, effective 7/1/93. Statutory Authority: RCW 51.16.035. WSR 87-12-032 (Order 87-12), § 296-17-568, filed 5/29/87, effective 7/1/87; WSR 85-24-032 (Order 85-33), § 296-17-568, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-568, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-568, filed 11/30/83, effective 1/1/84; WSR 82-24-047 (Order 82-38), § 296-17-568, filed 11/29/82, effective 1/1/83; WSR 81-24-042 (Order 81-30), § 296-17-568, filed 11/30/81, effective 1/1/82; Order 76-36, § 296-17-568, filed 11/30/76; Order 75-38, § 296-17-568, filed 11/24/75, effective 1/1/76; Order 75-28, § 296-17-568, filed 8/29/75, effective 10/1/75; Order 73-22, § 296-17-568, filed 11/9/73, effective 1/1/74.