This classification applies to the manufacture of metal wheelchairs, including motorized wheelchairs and mobility scooters. This classification includes the shop repair of metal wheelchairs by the manufacturer.
The manufacture of metal furniture shall be classified as 3076(1), Furniture Mfg. — metal.
The shop repair of motorized wheelchairs or mobility scooters by repair shops that are not the manufacturer shall be classified as 9519(1), Household Appliances.
Upholstery operations shall be separately classified as 9522(5), Upholstering – wheelchair.
The repair of motorized wheelchairs or mobility scooters away from the shop shall be separately classified as 9519(1), Household Appliances.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: WHEELCHAIR MFG. — metal Footnote: This classification applies to the manufacture of metal wheelchairs, including motorized wheelchairs and mobility scooters. Upholstery operations shall be separately classified as 9522(5), Upholstering — wheelchair. The manufacture of metal furniture shall be classified as 3076(1), Furniture Mfg. — metal. The repair of motorized wheelchairs and mobility scooters shall be classified as 9519(1), Household Appliances. | 1/1/2020 |
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