Class Codes & Rates:

Code 3118 is applicable to the manufacture and sharpening of all types of saws, both hand and power, but not the machine equipment incidental to or necessary to drive the saws. Specifically, the classification covers the manufacture of power circular saw blades, band saw blades, cylinder saw blades, drag saws and handsaws such as crosscut, ripsaws, buck saws, keyhole saws, compass saws, miter saws, meat saws, hacksaws, etc. In addition to the actual manufacture of the tempered steel cutting blade of saws, the classification also includes the incidental manufacture of such appurtenances as head mountings for cylinder saws, bit shanks and mandrels for power-driven saws and wood handles and copping frames for many varieties of handsaws. Code 3118 does not contemplate nor include machine equipment such as saw tables or stands, pulleys, shafts, counters, eccentrics, feed rolls and other actuating mechanical equipment. This latter equipment is to be considered as machine equipment and, as such, it does not fall within the scope of this classification.