Class Codes & Rates:

Code 4273 applies to the manufacture of paper and plastic bags as there is great similarity between plastic bag and paper bag manufacturing operations. (The only discernible difference is that some of the bag making machines using plastic eliminate the need for the use of glue or other adhesives because plastic film stock can be made adhesive by the use of heat.) The paper is slit to size, the edges covered with mastic or other adhesive and folded together. Finally, the bag size number and/or the customer's name or logo may be printed on the bags. Balers will bale the scrap paper that is not needed, and sometimes an insured will do some flat and square milling to cut paper into various sizes to be sold as flat paper for other than bag making.