NEW YORK COMPENSATION INSURANCE NEW YORK MANUAL FOR WORKERS' COMPENSATION AND RATING BOARD EMPLOYERS' LIABILITY INSURANCE CLASSIFICATION CODE INTERPRETATIONS Note: Description: Code 2660 applies to employers engaged in manufacturing all types of shoes, sneakers, sandals, boots or slippers, including custom made or orthopedic, that are either hand or machine made. Raw materials such as leather, imitation leather, fabric, rubber heels, wooden heels, plastic heels, soles, padding, eyelets, buckles, glue, cement, nails, staples, tacks, thread, shoe laces, etc. are used in the fabrication process. This classification includes the manufacturing of tongues, facings, linings, counter heels and soles when made by the same an employer engaged in manufacturing shoes, boots, sneakers, sandals or slippers. The employer may also purchase these particular items from outside manufacturers as well as other raw materials. Designers will create designs of shoes, boots, sneakers, sandals and slippers and produce a paper pattern according to design. The making of paper patterns is inclusive when performed by the manufacturer for its own shoe manufacturing business. Shoes, boots, sneakers, sandals or slippers are usually assembled from parts prepared according to pattern with material that is cut by hand or machine. Operations will usually involve sewing, gluing, cementing and nailing with finishing, trimming, cleaning, brushing, waxing, buffing and polishing. Assignment By Analogy: Operations To Be Separately Rated: 1. Manufacturing: a. Boot or shoe paper pattern including cutters, designers and draftspersons. No cloth cutting. Applies to employers engaged in manufacturing patterns for use by manufacturers of boots or shoes. Refer to Code 4282 “Dress Pattern Mfg. – Paper.” b. Shoe findings (facings, linings, tongues) or shoe stock (counter, heel or sole cutting) exclusively. Heels covered with leather or plastic. Refer to Code 2688 “Leather Goods Mfg. – NOC.” c. Shoe last blocks for manufacturers or shoemakers. Refer to Code 2710 “Saw Mill.” 2. Shoe repair or shoe shine services. Includes hand dyeing or shining. Refer to Code9585 “Shoe Repair Shop.” Printed On: 09/29/2021.