This classification applies to the buffing or polishing of metal items for other concerns on a fee basis.
Buffing or polishing operations, when performed by the same employer in connection with its manufacturing, repair or service operations, shall be assigned to the applicable manufacturing, repair or service classification.
Electropolishing or passivation shall be classified as 3372(1), Electroplating, Electrogalvanizing or Anodizing.
Metal buffing or polishing operations when performed at customers' locations, including but not limited to elevator door and handrail polishing shall be classified as 9008, Janitorial Services.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: | 1/1/2017 |
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