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PDFWAC 296-17A-3103

Classification 3103.

3103-01 Cement or lime: Manufacturing
Applies to:
Businesses engaged in the manufacture of cement or lime.
Cement is a mixture of various granulated raw materials. Cement may be sold dry or mixed with water and coarse aggregate to make concrete.
Raw materials may include:
• Alumina;
• Clay;
• Gypsum;
• Iron ore;
• Limestone;
• Shale;
• Silica sand;
• Slate.
The cement manufacturing process includes:
• Crushing and grinding the raw materials into a powder state;
• Blending materials with water to create a slurry;
• Kiln burning at high temperatures which chemically changes the mixture;
• Combining the mixture with gypsum;
• Grinding into the final product.
Lime production involves a process similar to cement manufacturing, using crushing and blending machinery and large kilns.
Cement and lime manufacturers may own a limestone quarry as it is the major component of both products.
Exclusions:
• Worker hours engaged in quarrying of raw material are reported separately in classification 1704;
• Ready mix concrete dealers are classified in 3101;
• Manufacturing of concrete products is classified in 3105.
3103-02 Lightweight aggregate building or insulation material: Manufacturing
Applies to:
Businesses engaged in the manufacture of lightweight aggregate building material or insulation material.
Types of products covered by this classification include, but are not limited to:
• Expanded shale aggregate;
• Fiberglass;
• Magnesite;
• Perlite;
• Pozzolan;
• Vermiculite.
The manufacturing process includes crushing of raw materials and blending and heating of materials in large furnaces.
Exclusions:
• Worker hours engaged in quarrying of raw material are reported separately in classification 1704;
• Manufacturing fiberglass products is classified in the appropriate manufacturing classification.
[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 24-23-081, s 296-17A-3103, filed 11/19/24, effective 1/1/25. WSR 07-01-014, recodified as § 296-17A-3103, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 98-18-042, § 296-17-573, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-573, filed 5/31/96, effective 7/1/96; WSR 85-24-032 (Order 85-33), § 296-17-573, filed 11/27/85, effective 1/1/86; Order 73-22, § 296-17-573, filed 11/9/73, effective 1/1/74.]