Class Codes & Rates:

Code 2660 is applicable to the manufacturing of men's, women's, children's or infants' shoes or slippers using such raw materials as leather, imitation leather, fabric, rubber heels and soles, padding, eyelets, buckles, cement, nails, etc. Shoes are usually assembled from parts prepared to pattern with material cut by hand or machine. Operations will usually involve sewing, gluing and nailing with finishing, trimming, waxing, buffing, brushing and cleaning.