DISCONTINUED OR RE-ASSIGNED CLASS CODES ARE LOCATED AT THE END OF

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					              WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                             Page   1
                    CLASS CODE DESCRIPTIONS




           DISCONTINUED OR RE-ASSIGNED
           CLASS CODES ARE LOCATED AT
            THE END OF THIS DOCUMENT.
                                      WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                             Page      2


PHRASEOLOGY                                               CLASS    DESCRIP
ABRASIVE PAPER OR CLOTH PREPARATION                       1860    Paper or cloth mfg. To be separately rated

ABRASIVE WHEEL MFG & DRIVERS                              1748    Ore milling or the mfg. of artificial abrasives to be
                                                                  separately rated.
ABSORBENT COTTON MFG                                      4693

ACCORDION MFG                                             3383

ACETATE TEXTILE FIBER MFG                                 2305

ACETYLENE GAS MACHINE INSTALLATION & DRIVERS              3724

ACETYLENE GAS MACHINE MFG                                 3632

ACETYLENE GAS MFG & DRIVERS                               4635    Includes tank charging.

ACETYLENE TORCH MFG                                       3634

ACID MFG - ALL OPERATIONS & DRIVERS                       4829

ACOUSTICAL MATERIAL INSTALLATION & DRIVERS                5479    Applies to contracting class.

ADHESIVE MFG - USING CHEMICAL                             4828

ADHESIVE MFG - USING FISH OR ANIMAL SCRAPS                4653

ADHESIVE MFG - USING RUBBER                               4410

ADHESIVE MFG - USING VEGETABLE OR LATEX RAW               4557
MATERIAL
ADHESIVE PLASTER MFG - SURGICAL TYPE                      4693

ADVERTISING BANNER MFG - CLOTH OR PAPER                   4299

ADVERTISING CO & DRIVERS                                  9554    Applicable to outdoor advertising companies and
                                                                  includes shop operations; the erection, painting,
                                                                  repair, maintenance or removal of signs; sign
                                                                  painting or lettering in or upon buildings or
                                                                  structures.
ADVERTISING DISPLAY - ASSEMBLING ONLY                     2881

ADVERTISING DISPLAY MFG - PLASTIC - INJECTOR MOLD         4484

ADVERTISING DISPLAY MFG - PLASTIC - VACUUM                4452

ADVERTISING DISPLAY MFG - WOOD                            2812

ADVERTISING DISPLAY SERVICE - INSTALLATION &              9501
REMOVAL - CARDS IN OR ON VEHICLES
ADVERTISING DISPLAY SERVICE FOR STORES                    9521

AERIAL APPLICATION, SEEDING, HERDING OR                   7420
SCINTILLOMETER
AERIAL FIRE FIGHTING                                      7420

AERIAL SPRAYING - CROP DUSTING                            7420

AGRICULTURAL TOOL MFG - HAND                              3126

AIR COMPRESSOR MFG                                        3612
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page   3


PHRASEOLOGY                                             CLASS    DESCRIP
AIR CONDITIONING AND REFRIGERATION SYSTEMS -            5537    Not applicable to portable domestic appliances.
INSTALLATION, START-UP SERVICE AND REPAIR AND                   Electrical wiring, plumbing, sheet metal work,
DRIVERS                                                         millwright, and rigging to be separately rated.
AIR CONDITIONING SYSTEM - AUTOMOBILE                    8391

AIR CONDITIONING SYSTEMS - NON-PORTABLE - AIR           8601
FLOW TESTING & BALANCING EXCLUSIVELY
AIR CONDITIONING SYSTEMS - NON-PORTABLE -               5537    Installation, dismantling or overhauling of
CLEANING, OILING OR ADJUSTING AND DRIVERS                       compressors, motors or other machinery to be
                                                                separately rated.
AIR CONDITIONING SYSTEMS - NON-PORTABLE -               3724
MACHINERY INSTALLATION OR REPAIR OF
COMPRESSORS, MOTORS OR OTHER MACHINERY &
DRIVERS
AIR CONDITIONING SYSTEMS - NON-PORTABLE -               5183
PLUMBING & DRIVERS
AIR CONDITIONING SYSTEMS - PORTABLE UNITS -             9519
INSTALLATION OR SERVICE & DRIVERS
AIR CONDITIONING SYSTEMS CLEANING, OILING OR            5190    Installation, dismantling or overhauling of
ADJUSTING & DRIVERS                                             compressors to be separately rated.
AIR CONDITIONING SYSTEMS CLEANING, OILING OR            5537    Installation, dismantling or overhauling of
ADJUSTING AND DRIVERS                                           compressors to be separately rated.
AIR FILTER MFG - FURNACE ETC                            4279

AIR FILTER STEAM CLEANING                               5474

AIR POLLUTION INSPECTOR                                 8720

AIR PRESSURE OR STEAM GAUGE AIRCRAFT ENGINE MFG         3574

AIR TOOLS MFG                                           3632

AIRCRAFT ENGINE MFG                                     3826

AIRCRAFT OR AUTOMOBILE - PREPARING AND CRATING          7360
FOR SHIPMENT
AIRCRAFT PROPELLER - WOOD                               2790

AIRCRAFT WHEEL MFG                                      3803

AIRPLANE MFG                                            3830

AIRPLANE SUBASSEMBLIES MFG - WOOD                       2883

AIRPLANE SUBASSEMBLIES MFG-METAL.                       3076    Includes the manufacture of cowling, wings, tabs,
                                                                and ailerons. Codes 3076 and 3830-Airplane MFG
                                                                shall not be assigned to the same risk unless the
                                                                operations described by these classifications are
                                                                conducted as separate and distinct businesses.
AIRPORT CONSTRUCTION & DRIVERS: GRADING &               5507
PAVING
AIRPORT OR HELIPORT OPERATOR - ALL EMPLOYEES &          7403
DRIVERS
ALARM DOOR - NO WIRING - INSTALLATION -                 7605
SELF-CONTAINED
ALARM DOOR NO WIRING - INSTALLATION - SELF              9519
CONTAINED
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page         4


PHRASEOLOGY                                            CLASS    DESCRIP
ALCOHOL DEALERS - BULK & DRIVERS                       8350

ALUMINUM - CAST - COOKWARE MFG - MACHINING             3085

ALUMINUM - CAST - COOKWARE MFG/EXTRUSION               3227    Machining to be separately rated.

ALUMINUM FRAME DOOR OR WINDOW INSTALLATION             5645

ALUMINUM SIDING APPLICATION                            5538

ALUMINUM SIDING MFG                                    3076

ALUMINUM SMELTING                                      1438

ALUMINUM WARE MFG                                      3227    Applies to goods manufactured from sheet
                                                               aluminum. Rolling mills or smelting to be separately
                                                               rated.
AMBULANCE SERVICE COMPANIES AND EMS                    7705    Garage employees separately rated to Code 8385.
(EMERGENCY MEDICAL SERVICE) PROVIDERS & DRIVERS                Ambulance service also includes "door through
                                                               door" nonemergency medical transportation of
                                                               patients between medical facilities. All other non
                                                               certified, nonemergency transports to be separately
                                                               rated as Code 7370 and 7382. Applies to paid,
                                                               for-profit ambulance providers. Volunteer
                                                               ambulance or EMS personnel to be separately
                                                               rated to Code 7710.
AMMONIA APPLICATION                                    0050

AMMONIA DISTRIBUTION                                   8350

AMMONIA MFG NOC - ALL OPERATIONS & DRIVERS             4829    Applies to ammonia produced by the nitrogen
                                                               hydrogen fixation process. Mfg. of nitric acid to be
                                                               separately rated as Code 4829.
AMUSEMENT DEVICE OPERATION NOC-NOT TRAVELING &         9180    Includes ticket sellers or collectors and applies to
DRIVERS                                                        the operation and maintenance of merry-go-rounds,
                                                               swings, roller coasters and similar amusement
                                                               devices not otherwise classified. Classification
                                                               codes 9180 and 9016 do not apply to amusements,
                                                               exhibitions or other operations separately classified
                                                               in this manual (such as bathhouses, billiard halls,
                                                               boat livery, bowling lanes, dance halls, garages,
                                                               restaurants, retail stores, theaters) whether
                                                               operated by the owner or lessee of the exhibition or
                                                               amusement park or through independent
                                                               concession.
AMUSEMENT PARK OR EXHIBITION OPERATION &               9016    Applies to the operation by owners or lessees and
DRIVERS                                                        includes musicians and box office employees.
                                                               Operation or maintenance of amusement devices
                                                               to be separately rated. The two foregoing
                                                               classifications Codes 9180 and 9016) do not apply
                                                               to amusements, exhibitions, or other operations
                                                               separately classified in this manual (such as
                                                               bathhouses, billiard halls, boat livery, bowling lanes,
                                                               garages, restaurants, retail stores, theaters)
                                                               whether operated by the owner or lessee of the
                                                               exhibition or amusement park or through
                                                               independent concession.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page        5


PHRASEOLOGY                                            CLASS    DESCRIP
ANALYTICAL LABORATORIES OR ASSAYING - INCLUDING        4511    The collection of samples away from the lab and
LABORATORY, OUTSIDE EMPLOYEES, COLLECTORS OF                   the testing of samples at any location are included.
SAMPLES & DRIVERS                                              Operations beyond the collection or testing of
                                                               samples and preparation of a report must be
                                                               assigned to Code 8601. Assaying is the qualitative
                                                               and quantitative analysis of a substance such as an
                                                               ore or a drug. Operations must be conducted as a
                                                               separate and distinct business and not in support of
                                                               an entity's principal business. If the operation is in
                                                               support of an entity's principal business, such as
                                                               pharmaceutical research, the operation must be
                                                               separately rated with the principal business.
                                                               Independent medical testing labs that analyze
                                                               medical specimens are assigned to Code 4511.
                                                               Testing labs that are not independent but part of a
                                                               hospital, medical facility, or physician's office must
                                                               be classified to the codes applicable to these risks.
ANCHOR MFG                                             3110

ANIMAL - JUDGING ONLY                                  8720

ANIMAL - MINK FOOD - NO SLAUGHTERING                   8021

ANIMAL RAISING FOR MEDICAL PURPOSES                    5951

ANTENNA TOWER ASSEMBLY - DOMESTIC - SHOP ONLY          3076

ANTI-POLLUTION ENGINEERS OR SURVEYORS                  8606

ANTIQUE FURNITURE REPAIRING OR FINISHING               2881

APPLE PARING AND SLICING                               2112

APPRAISING - REAL ESTATE                               8721

APPRAISING OF BUILDING, CONTENTS AND MACHINERY         8720

AQUATIC SHOES ON LAKES                                 9180

AQUATIC SHOWS IN POOLS                                 9154

ARCH SUPPORTERS MFG - LEATHER AND METAL                2688

ARCHEOLOGICAL EXPLORATION                              8601
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page      6


PHRASEOLOGY                                             CLASS    DESCRIP
ARCHITECTURAL OR ENGINEERING - INCLUDING                8601    Code 8601 is applicable to insureds engaged in the
SALESPERSONS & DRIVERS                                          architectural or engineering profession as a
                                                                separate and distinct business and not in support of
                                                                an entity's principal business. Architectural and
                                                                engineering personnel in support of an entity's
                                                                principal business, including but not limited to
                                                                vehicle manufacturers, chemical manufacturers, or
                                                                power and light companies, must be separately
                                                                rated to the governing classification of that
                                                                business. Drafting performed by architects and
                                                                engineers, licensed or unlicensed, is considered
                                                                incidental to the overall job function when
                                                                performed in conjunction with other duties outside
                                                                the office. Code 8601 is differentiated from Code
                                                                4511 because Code 8601 includes operations
                                                                beyond the collection or testing of samples and the
                                                                preparation of a report.
ARMATURE REWINDING AND REPAIRING - SHOP                 3643

ARMORED CAR SERVICE                                     7720

ARMS MFG - SMALL                                        3574    Applies to arms .50 caliber or under. Cartridge
                                                                mfg. or cartridge loading to be separately rates -
                                                                see explosives.
ARMS MFG NOC                                            3548    Steelmaking, forging, shell mfg, or shell loading to
                                                                be separately rated.
ART GALLERY                                             8017

ART GUM MFG - NO RUBBER INGREDIENTS                     4720

ARTESIAN WELL DRILLING                                  6204

ARTIFICIAL BAIT - NOT METAL - FLY                       2534

ARTIFICIAL INSEMINATION AND LAB WORK                    5951

ARTIFICIAL LIMB MFG - FIBER                             4693

ARTIFICIAL LIMB MFG - METAL                             3146

ARTIFICIAL LIMB MFG - WOOD                              4693

ARTIFICIAL TEETH MFG                                    4692

ARTISTIC ORNAMENTAL RODS MFG                            3113

ASBESTOS BOARD                                          1852

ASBESTOS BRAKE LININGS                                  1852

ASBESTOS CEMENT                                         1852

ASBESTOS CLUTCH FACING                                  1852

ASBESTOS CONTRACTOR - EMPLOYEES ENGAGED IN              5184
ASBESTOS REMOVAL, REPLACEMENT, REPAIR,
ENCLOSURE, OR ENCAPSULATION & DRIVERS
ASBESTOS DRYER FELT                                     1852

ASBESTOS GOODS MFG                                      1852    Includes spinning or weaving.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page        7


PHRASEOLOGY                                            CLASS    DESCRIP
ASBESTOS PIPE COVERING MFG - FROM SHEET                4250    No asbestos weaving.
ASBESTOS
ASBESTOS PIPE COVERING MFG - NO SPINNING OR            4279
WEAVING
ASBESTOS PIPE COVERINGS                                1852

ASBESTOS SHEETS                                        1852

ASBESTOS SHINGLES MFG                                  1852

ASH ARRESTOR INSTALLATION                              3726

ASH CAN MFG - METAL                                    3400

ASPHALT - SPRAYING ROADS WITH LIQUID ASPHALT &         5507
DRIVERS
ASPHALT LAYING - ROADWAY                               5507

ASPHALT OR TAR DISTILLING OR REFINING & DRIVERS        4741    Includes the mfg. of products obtained from the
                                                               distilling or refining of tar or asphalt and the
                                                               saturation of paper or felt with tar or asphalt. Felt
                                                               or paper mfg. or coke burning to be separately
                                                               rated. Chemical works or manufacturers of dyes or
                                                               products used as explosives to be separately rated.
ASPHALT PAVING BRICKS MFG & DRIVERS                    4021

ASPHALT SPRAYING - DEALERS                             8350

ASPHALT WORKS & DRIVERS - OPERATED BY ROAD             5507
PAVING CONTRACTORS - TEMPORARY LOCATION
ASPHALT WORKS - PERMANENT LOCATION AND DRIVERS         1463    Includes grinding, pulverizing, or mixing asphalt.
                                                               Digging, mining, or quarrying to be separately
                                                               rated.
ASYLUM: ALL OTHER EMPLOYEES                            9040

ASYLUM: PROFESSIONAL EMPLOYEES                         8833

ATHLETIC GLOVE MFG                                     2670    Including baseball, boxing and hockey

ATHLETIC TEAM OR PARK: CONTACT SPORTS APPLIES TO       9179    The actual payroll applies to players, coaches,
PLAYERS, COACHES, MANAGERS OR UMPIRES AND                      managers or umpires and includes all players on
INCLUDES ALL PLAYERS ON SALARY LIST OF INSURED,                salary list of insured, whether regularly played or
WHETHER REGULARLY PLAYED OR NOT. CONTACT                       not. Contact sports include football, hockey and
SPORTS INCLUDE FOOTBALL, HOCKEY AND ROLLER                     roller derbies. Assign coaches, managers, trainers,
DERBIES.                                                       equipment managers and sports officials of
                                                               amateur, youth or recreational sports where the
                                                               athletes do not receive a direct wage to code 9063.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page       8


PHRASEOLOGY                                            CLASS    DESCRIP
ATHLETIC TEAM OR PARK: NON-CONTACT SPORTS              9178    Applies to players, coaches, managers or umpires
                                                               and includes all players on salary list of insured,
                                                               whether regularly played or not. Non-contact sports
                                                               include baseball, basketball, and soccer. The actual
                                                               payroll of all employees shall be included in
                                                               calculating premium. In no case, however, shall the
                                                               payroll be taken at less than $500 per employee
                                                               per season. See rules in the Wisconsin Basic
                                                               Manual. Assign coaches, managers, trainers,
                                                               equipment managers and sports officials of
                                                               amateur, youth or recreational sports where the
                                                               athletes do not receive a direct wage to code 9063.
ATHLETIC TEAM OR PARK: OPERATIONS & DRIVERS            9182    Applies to all employees other than players,
                                                               coaches, managers or umpires.
ATOMIC ENERGY RADIATION EXPOSURE NOC                   9985    Where operations involve research, manufacture,
                                                               handling, transportation, use of or exposure to
                                                               radioactive materials, and are not performed for or
                                                               under the direction of the Nuclear Regulatory
                                                               Commission or any government agency, a
                                                               supplemental rate may be applied to such
                                                               operations. Exception: Where the radiation
                                                               hazard involved arises from a reactor or is
                                                               equivalent to the radiation hazard of a reactor, the
                                                               rating provisions of Code 9984 will apply.
ATOMIZER MFG                                           4693

ATTORNEY - ALL EMPLOYEES & CLERICAL, MESSENGERS,       8820    Shall not be assigned to a risk engaged in
DRIVERS                                                        operations described by another classification
                                                               under the operations subject to Code 8820 are
                                                               conducted as a separate and distinct business.
AUCTIONEERS                                            8090    Includes solicitors and appraisers. Not livestock
                                                               sales stables. Includes inside salespersons.
AUDIO - VISUAL PRESENTATION SERVICE                    5191

AUDIO OR CALL BOX SYSTEMS INSTALLATION WITHIN          7605
BUILDINGS
AUDITOR, ACCOUNTANT OR FACTORY COST OR OFFICE          8803    Includes insurance company premium auditors.
SYSTEMATIZER-TRAVELING
AUTO HAULAWAY OR DRIVEAWAY & DRIVERS:                  7380
DRIVEAWAY & TANDEM
AUTO HORN MFG - ELECTRIC                               3179

AUTO LIVERY ANSWERING SERVICE, TAXI CAB STATION        8810

AUTO PARTS MFG - MISCELLANEOUS STAMPED PARTS,          3400
SUCH AS FENDERS
AUTO PISTON MFG: MACHINING - ASSEMBLING -              3827
INCLUDING FOUNDRY
AUTO PISTON MFG: MACHINING ONLY                        3632

AUTO TRAILER MFG - HOME TYPE                           3824

AUTO WINDOW AND TRIM MOLDING MFG                       3146

AUTOMATIC DOOR OPENER MFG                              3146
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page         9


PHRASEOLOGY                                             CLASS    DESCRIP
AUTOMATIC SCREW MACHINE PRODUCTS MFG                    3145    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 3145 are
                                                                conducted as a separate and distinct business.
AUTOMATIC SPRINKLER HEAD MFG                            3634

AUTOMATIC SPRINKLER INSTALLATION & DRIVERS              5188    Applies to automatic sprinklers intended for fire
                                                                extinguishing purposes. Lawn sprinkler installation
                                                                to be separately rated as Code 5183.
AUTOMATIC STOKER - GAS OR OIL BURNER INSTALLATION       3724
- COMMERCIAL
AUTOMATIC STOKER - GAS OR OIL BURNER INSTALLATION       5183
- DOMESTIC
AUTOMOBILE - AIR CONDITIONING INSTALLATION              8391

AUTOMOBILE - MUFFLER INSTALLATION                       8387

AUTOMOBILE - SPEEDOMETER SERVICE - IN CARS              8387

AUTOMOBILE ACCESSORIES MFG - METAL                      3146

AUTOMOBILE ACCESSORIES REPAIRING - ELECTRICAL           3648
ACCESSORY REBUILDING - NOT IN CAR - DISTRIBUTOR
COILS, GENERATORS, ETC
AUTOMOBILE ACCESSORIES REPAIRING - NOT IN ENGINES       3632

AUTOMOBILE ACCESSORIES REPAIRING - SHOPS -              8387
REPAIRING BRAKE LININGS & ACCESSORIES
AUTOMOBILE ACCESSORIES REPAIRING - WHEEL &              8391
FRAME ALIGNING, DRUM GRINDING, ETC
AUTOMOBILE BODY REPAIR                                  8393    Applies to the repair of metal, fiberglass, and plastic
                                                                automobile bodies and includes upholstering and
                                                                painting. Codes 8393, 3822, and 3824-Automobile
                                                                Body Mfg, Code 3808-Automobile Mfg, and Code
                                                                8391-Automobile service or repair center shall not
                                                                be assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses.
AUTOMOBILE BUMPER MFG                                   3303

AUTOMOBILE BUMPER STRAIGHTENING AND REPAIR              3303

AUTOMOBILE CAR WASH & DRIVERS                           8387    Includes incidental greasing, polishing, and
                                                                servicing. Codes 8387 and 8391-Automobile sales
                                                                or service agency or 8392-Automobile storage
                                                                garage shall not be assigned to the same risk
                                                                unless the operations described by these
                                                                classifications are conducted as separate and
                                                                distinct businesses.
AUTOMOBILE CLUTCH MFG                                   3632

AUTOMOBILE DISMANTLING & DRIVERS                        3821    Includes salvage or junking of parts, store
                                                                operations and buyers. Garages and body shops
                                                                to be separately rated when operated at separate
                                                                locations only. Store employees who do not
                                                                engage in other operations are assigned to Code
                                                                8046.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                         Page       10


PHRASEOLOGY                                            CLASS    DESCRIP
AUTOMOBILE DRIVING AUTOS ON OR OFF VESSELS             7317

AUTOMOBILE ENGINE DISMANTLING - OUT OF CAR AT          8391
JUNK YARD
AUTOMOBILE ENGINE MFG                                  3827

AUTOMOBILE FINANCE CO - REPOSSESSING                   8742

AUTOMOBILE GLASS INSTALLATION                          4130

AUTOMOBILE HAULAWAY OR DRIVEAWAY-LOCAL HAULING         7228
ONLY-ALL EMPLOYEES & DRIVERS
AUTOMOBILE HAULAWAY OR DRIVEAWAY-LONG                  7229
DISTANCE HAULING-ALL EMPLOYEES & DRIVERS
AUTOMOBILE HOME TRAILER DEALERS: DELIVERY              8391

AUTOMOBILE HORN MFG                                    3179

AUTOMOBILE JACK MFG - CASTING                          3632

AUTOMOBILE JACK MFG - STAMPING                         3400

AUTOMOBILE LEASING COMPANY - LONG TERM: SALES          8748
EMPLOYEES
AUTOMOBILE LEASING COMPANY - LONG TERM: ALL            8391
OTHER EMPLOYEES & DRIVERS
AUTOMOBILE LICENSE MFG                                 3400

AUTOMOBILE LIGHTING SOCKET MFG                         3179

AUTOMOBILE MACHINE SHOP                                3632    No work on vehicles. Applies to operations
                                                               involving the repair of parts that have been
                                                               removed from the vehicle by others. Shall not be
                                                               assigned to a risk engaged in operations described
                                                               by another classification unless the operations
                                                               subject to Code 3632 are conducted as a separate
                                                               and distinct business.
AUTOMOBILE MFG OR ASSEMBLY                             3808

AUTOMOBILE PARKING LOT & DRIVERS                       8392

AUTOMOBILE PISTON - CASTING                            3085

AUTOMOBILE PISTON MACHINING ONLY                       3632

AUTOMOBILE RADIATOR MFG                                3807    Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 3807 are
                                                               conducted as a separate and distinct business.
AUTOMOBILE RADIATOR REPAIR IN CARS                     8391

AUTOMOBILE RADIO INSTALLATION FOR STORE                8046

AUTOMOBILE RADIO SERVICE & INSTALLATION                8387

AUTOMOBILE RENTAL CO ALL OTHER EMPLOYEES &             8002
COUNTER PERSONNEL, DRIVERS
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                         Page       11


PHRASEOLOGY                                            CLASS    DESCRIP
AUTOMOBILE RENTAL CO GARAGE EMPLOYEES                  8385    Includes employees who check or change fluids,
                                                               batteries, tires, and clean or otherwise service
                                                               automobile or garage equipment.
AUTOMOBILE REPAIR SHOP, PARTS DEPARTMENT               8391    Automobile salespersons and service writers of
EMPLOYEES AND DRIVERS                                          automobile sales agencies to be separately rated
                                                               as Code 8748.
AUTOMOBILE SALES OR SERVICE AGENCY & PARTS             8391    Automobile salespersons and service writers to be
DEPARTMENT EMPLOYEES & DRIVERS                                 separately rated as Code 8748.
AUTOMOBILE SALESPERSONS                                8748    Applies to employees engaged in such duties on or
                                                               away from the employers premises. Such
                                                               employees are treated as Salespersons, Collectors
                                                               or Messengers - Outside for purposes of this rule,
                                                               but are assigned to Code 8748. Includes boat and
                                                               outboard engine salespersons when used in
                                                               conjunction with codes 6826 and 6836.
AUTOMOBILE SEAT COVER MFG                              2501

AUTOMOBILE SERVICE STATION & DRIVERS                   8387    Codes 8387 and 8391-Automobile sales or service
                                                               agency or 8392-Automobile storage garage shall
                                                               not be assigned to the same risk unless the
                                                               operations described by these classifications are
                                                               conducted as separate and distinct businesses.
AUTOMOBILE SERVICE WRITERS                             8748    In connection with automobile sales agencies.

AUTOMOBILE SHOPS - REBUILDING ENGINES ONLY - NOT       3827
IN CARS
AUTOMOBILE SPRING INSTALLATION                         8391

AUTOMOBILE SPRING MFG                                  3303

AUTOMOBILE STORAGE GARAGE, PARKING LOT OR              8392
PARKING STATION, VALET SERVICE, CASHIERS OR
COUNTER PERSONNEL AND DRIVERS
AUTOMOBILE TOP INSTALLATION                            9522

AUTOMOBILE TOP MFG                                     2501

AUTOMOBILE TOWING & STORAGE                            8392

AUTOMOBILE TOWING COMPANIES-LOCAL HAULING              7228
ONLY-NO OTHER OPERATIONS-ALL EMPLOYEES &
DRIVERS
AUTOMOBILE TOWING COMPANIES-LONG HAUL-NO               7229
OTHER OPERATIONS-ALL EMPLOYEES & DRIVERS
AUTOMOBILE TRAILER MFG-HOME TYPE                       2812

AUTOMOBILE TRANSPORT DRIVING CARS ON RAILCARS          7380

AUTOMOBILE TRANSPORT SINGLE OR IN TANDEM               7380

AUTOMOBILE UNDERCOATING                                8387

AUTOMOBILE UPHOLSTERING                                9522

AUTOMOBILE WHEEL - WOOD                                2841

AUTOMOBILE WHEEL ALIGNMENT EQUIPMENT -                 3146
PORTABLE
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page        12


PHRASEOLOGY                                             CLASS    DESCRIP
AUTOMOBILE WHEEL MFG - METAL - NOT CAST                 3803

AUTOMOBILE, BUS TRUCK OR TRAILER BODY MFG: DIE          3822    Includes bus, truck or trailer body repair or service.
PRESSED STEEL                                                   Codes 3822 and 3808 automobile mfg. shall not be
                                                                assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses.
AUTOMOBILE, BUS TRUCK OR TRAILER BODY MFG: NOC          3808    Includes bus, truck or trailer body repair or service.
                                                                Code 3822 and 3808 automobile mfg shall not be
                                                                assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses.
AUTOMOBILE, BUS TRUCK OR TRAILER BODY MFG:              9505
PAINTING
AUTOMOBILE, BUS TRUCK OR TRAILER BODY MFG:              9522
UPHOLSTERING
AUTOMOBILE, BUS, TRUCK OR TRAILER BODY MFG - NOC        3824    Includes bus, truck or trailer body repair or service.
                                                                Codes 3824 and 3808-Automobile MFG shall not
                                                                be assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses.
AUTOMOTIVE LIGHTING, IGNITION APPARATUS MFG NOC         3648

AUTOMOTIVE MACHINE SHOPS - NO WORK ON CARS -            3632
INCLUDING CYLINDER REBORING, VALVE GRINDING,
TURNING DOWN BRAKE DRUMS, REBABBITTING
CONNECTING RODS
AVIATION - AIR CARRIER - SCHEDULED, COMMUTER OR         7405    Applies to scheduled, commuter or commercial air
SUPPLEMENTAL - FLYING CREW                                      carriers including cargo carriers that conduct
                                                                operations with fixed-wing aircraft under Part 121 of
                                                                the Federal Aviation Regulations. Ticket sellers
                                                                and information clerks away from airport locations
                                                                to be separately rated as Code 8810 Clerical.
                                                                Separately rate all other employees and drivers.
                                                                Code 7445 is to be assigned in conjunction with
                                                                this code to reflect nonratable catastrophe loading.
                                                                Premium generated by Code 7445 is not subject to
                                                                experience rating or retrospective rating. Flying
                                                                crew of aircraft operating with less than 10 seats
                                                                which are not otherwise classified to be separately
                                                                rated under Code 7431.
AVIATION - AIR CHARTER OR AIR TAXI - FLYING CREW        7431    Applies to air charter, air taxi, and similar
                                                                operations using fixed-wing aircraft that conduct
                                                                operations outside of Part 121 of the Federal
                                                                Aviation Regulations. Ticket sellers and
                                                                information clerks away from airport locations to be
                                                                separately rated as Code 8810 Clerical. Separately
                                                                rate all other employees and drivers. Code 7453 is
                                                                to be assigned in conjunction with this code to
                                                                reflect nonratable catastrophe loading. Premium
                                                                generated by Code 7453 is not subject to
                                                                experience rating or retrospective rating. Flying
                                                                crew of aircraft operating with between 10 and 30
                                                                seats which are not otherwise classified to be
                                                                separately rated under Code 7405.
AVIATION - ALL OTHER EMPLOYEES & DRIVERS                7403
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page       13


PHRASEOLOGY                                             CLASS    DESCRIP
AVIATION - FLIGHT TESTING - FLYING CREW                 7422    Code 7422 applies to flight operations of aircraft
                                                                other than helicopters. All helicopter operations are
                                                                assigned to Code 7425. For prototype or
                                                                experimental aircraft, assign exposure to the one
                                                                aviation class that best describes the nature of the
                                                                aircraft being tested. Separately rate all other
                                                                employee and drivers.
AVIATION - HELICOPTERS - FLYING CREW                    7425    Code 7425 applies to all helicopter operations,
                                                                including those performed by fixed-wing aircraft.
                                                                Separately rate all other employees and drivers.
AVIATION - NOC - OTHER THAN HELICOPTERS - FLYING        7422
CREW
AVIATION - SALES OR SERVICE AGENCY, STUDENT             7422
INSTRUCTION: FLYING CREW
AVIATION - STUNT FLYING, RACING OR PARACHUTE            7420    Separately rate helicopter flying crew to Code 7425.
JUMPING: FLYING CREW
AVIATION AIR TRAFFIC CONTROLLERS UNDER CONTRACT         7402    Code 7402 is applicable to air traffic controllers
WITH THE FAA                                                    under contract with the Federal Aviation
                                                                Administration (FAA).
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                              Page         14


PHRASEOLOGY                                            CLASS    DESCRIP
AVIATION: TRANSPORTATION OF PERSONNEL IN               7421    Applies to the payroll of pilots and all members of
CONDUCT OF EMPLOYER'S BUSINESS - FLYING CREW                   the flying crew. Also applies to the payroll of
                                                               executive officers or other employees who operate
                                                               fixed-wing aircraft in the conduct of the employer's
                                                               business. If the records of the employer clearly
                                                               indicate the weeks in which such employees
                                                               perform flying (1) only the payroll for each week
                                                               during any part of which the employee has engaged
                                                               in flight duties is to be assigned to this classification
                                                               unless the classification applicable to the
                                                               employee's non-flying operations carriers a higher
                                                               rate in which case that classification will apply and
                                                               (2) the payroll for each week in which no flying has
                                                               been done is to be assigned to those classifications
                                                               that would otherwise apply. If the records of the
                                                               employer do not clearly indicate the weeks in which
                                                               flying is performed by such employees, the entire
                                                               payroll for such employees must be assigned to
                                                               this classification unless the classification
                                                               applicable to the employee's non-flying operations
                                                               carries a higher rate in which case that
                                                               classification will apply. A per passenger seat
                                                               surcharge, subject to a maximum surcharge per
                                                               aircraft, must be charged in addition to the premium
                                                               otherwise determined under this classification.
                                                               These surcharges will not be cumulative in the
                                                               event of substitution of aircraft during the policy
                                                               period, but these surcharges will be cumulative in
                                                               the event that more than one aircraft is owned or
                                                               operated during the same policy period. The
                                                               premium for these surcharges will not be subject to
                                                               any experience rating modification. These
                                                               surcharges will not be subject to pro rata or short
                                                               rate adjustment except in the event of cancellation
                                                               of the policy. These surcharges and losses incurred
                                                               under the policy, other than to members of flying
                                                               crew, arising out of the operation of an aircraft, are
                                                               to be reported under Code 9108. The per
                                                               passenger seat surcharge and the maximum
                                                               surcharge per aircraft are shown under
                                                               "Miscellaneous Values" on the state rate pages.
                                                               Attach Aircraft Premium Endorsement (WC 00 04
                                                               01A). Commercial aircraft operation to be
                                                               separately rated. Separately rate all other
                                                               employees and drivers.
AWARDS - MEDALS - DECORATIVE                           3383

AWNING METAL AND WOOD ERECTION                         5538

AWNING METAL, WOOD AND CANVAS METAL SASH               8235
DEALERS
AWNING METAL, WOOD AND CANVAS MFG ERECTION OF          5538
METAL AWNING EXCLUSIVE
AWNING MFG - CANVAS                                    2501

AWNING MFG - METAL - NO ERECTION                       3076

AWNING, TENT, OR CANVAS GOODS ERECTION,                5102    Applies to operations away from the shop.
REMOVAL, OR REPAIR
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page         15


PHRASEOLOGY                                           CLASS    DESCRIP
AX AND SLEDGE HAMMER MFG                              3126

AXLE GREASE MFG                                       4712

AXLE MFG - WOOD                                       2841

BABBITT METAL MFG                                     3085

BABY CARRIAGE MFG                                     3865

BAG MFG-PAPER OR PLASTIC                              4273    Paper and plastic mfg to be separately rated.

BAG MFG-PLASTIC                                       4459    Mfg plastic film then making bag.

BAG OR SACK MFG-CLOTH                                 2501    Applies to the mfr. of cotton, burlap, or gunny bags
                                                              or sacks.
BAG RENOVATING                                        2501    Applies to the renovating or repairing of cotton,
                                                              burlap, or gunny bags or sacks and includes
                                                              sewing.
BAKERY & DRIVERS, ROUTE SUPERVISORS                   2003

BAKING POWDER MFG                                     6504    MFG of ingredients to be separately rated. Assign
                                                              to the appropriate chemical Code 4828 or Code
                                                              4829. Can MFG to be separately rated as Code
                                                              3220.
BALL OR ROLLER BEARING MFG                            3638    Shall not be assigned to a risk engaged in
                                                              operations described by another classification
                                                              unless the operations subject to Code 3638 are
                                                              conducted as a separate and distinct business.
BALLOONS FOR SPECIAL OCCASIONS INCLUDING              8001
INFLATION & DELIVERY
BAND-AID MFG                                          4693    Weaving to be separately rated.

BANKS AND TRUST COMPANIES                             8810    The basic and major operations of banks and trust
                                                              companies are clerical in nature and assignable to
                                                              Code 8810 which is a Standard Exception
                                                              classification; therefore, the payroll of all employees
                                                              not specifically included in the definition of clerical
                                                              office employees shall be separately rated.
BANKS AND TRUST COMPANIES - SPECIAL OFFICERS AND      8742    Subject to Rule IV.B
ARMED AND UNARMED ATTENDANTS, USHERS, DOOR
ATTENDANTS, APPRAISERS, OR FIELD AUDITORS
BANKS AND TRUST COMPANIES BUILDING MAINTENANCE,       9015    Includes night watch guards.
CARE, OR CUSTODY
BANKS AND TRUST COMPANIES CAFETERIAS OR               9083    Assign the appropriate restaurant classification.
RESTAURANT
BANKS AND TRUST COMPANIES DISPENSARIES                8833

BANKS AND TRUST COMPANIES GUARDS, PATROLS,            7720
MESSENGERS, OR ARMORED CAR CREWS & DRIVERS
BANKS AND TRUST COMPANIES OFFICE MACHINE REPAIR       5191

BANKS AND TRUST COS-ARMORED CAR                       7720
CREWS-CONTRACT
BANKS AND TRUST COS-ARMORED CAR CREWS-NOT             7380
CONTRACT
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                          Page        16


PHRASEOLOGY                                             CLASS    DESCRIP
BANKS AND TRUST COS-BANK COIN MFG                       3146

BAR, DISCOTHEQUE, LOUNGE, NIGHTCLUB OR TAVERN           9084    Applicable to risks whose principal receipts are
                                                                derived from the sale of alcoholic beverages such
                                                                as beer, liquor or wine. Includes musicians and
                                                                entertainers. Shall not be assigned to a risk
                                                                engaged in operations described by another
                                                                classification unless the operations subject to Code
                                                                9084 are conducted as a separate and distinct
                                                                business.
BARBER OR BEAUTY PARLOR SUPPLY HOUSE                    8018

BARBER SHOP, BEAUTY PARLOR, OR HAIR STYLING             9586
SALON
BARK MILLS                                              2710

BARK PEELING IN CONNECTION WITH LOGGING-CHIPS           2702
ALSO
BARK PEELING IN CONNECTION WITH PAPER MILLS             4206

BARK PEELING IN CONNECTION WITH SAW MILLS-CHIPS         2710
ALSO
BARN EQUIPMENT INSTALLATION MECHANICAL                  3724

BARREL ASSEMBLY-WOOD                                    2881    Stock Mfg to be separately rated as Code
                                                                2735-Barrel Stock Mfg
BARREL DEALERS INCLUDING REPAIR CLASS-BARREL            8106
REPAIR
BARREL MFG-WOOD VENEER-EXCLUDING VENEER MFG             2916

BARREL MFG-WOOD VENEER-INCLUDING VENEER MFG             2915

BARREL OR DRUM - STEEL - RECONDITIONING OR REPAIR       8106

BARREL OR DRUM MFG-METAL                                3400    Includes reconditioning or repair.

BARREL STOCK MFG-WOOD                                   2735    Applies to the manufacture of heads, hoops, or
                                                                staves. Barrel assembly to be separately rated as
                                                                Code 2881-Barrel assembly.
BARRICADE MFG- PRIMARILY WOOD                           2802

BARRICADE MFG-METAL                                     3064

BASEBALL BAT MFG                                        2841

BASEBALL MFG                                            4902

BASKET MFG - WILLOW WARE                                2913

BASKET MFG-WOOD VENEER INCLUDING VENEER MFG             2915

BASKET MFG-WOOD VENEER-EXCLUDING VENEER MFG             2916

BATHHOUSE-BEACH                                         9015

BATTERY MFG DRY                                         3642

BATTERY MFG STORAGE                                     3647
                                      WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                             Page     17


PHRASEOLOGY                                               CLASS    DESCRIP
BATTERY SALVAGE                                           8500

BEACH CHAIRS RENTAL                                       9015

BEACH CLEANING                                            9402

BEAN SORTING OR HANDLING                                  8102

BEAN THRESHING                                            0050

BEARING & BUSHING MFG                                     3315

BED WETTING PREVENTION EQUIPMENT SALES, REPAIR,           5191
INSTALLATION
BEDSPRING OR WIRE MATTRESS MFG                            3300    Box spring MFG to be separately rated as Code
                                                                  2570.
BEDSTEAD MFG OR ASSEMBLY-METAL                            3076

BEER DRAWING EQUIPMENT-CLEANING & INSTALLATION            5183

BEER KEG METAL MFG                                        3400

BEER OR ALE DEALER RETAIL                                 8017

BEER OR ALE DEALER WHOLESALE & DRIVERS                    7390    Codes 7390 and 2121-Brewery shall not be
                                                                  assigned to the same risk unless the operations
                                                                  described by these classifications are conducted as
                                                                  separate and distinct businesses.
BEER VAT COATING WITH CHEMICALS                           3726

BELL INSTALLATION-TOWER & DRIVERS                         9534

BELTING FOR SLINGS-NYLON SEWING                           2380

BERRY, VEGETABLE FARMS                                    0008

BEVERAGE CONTAINER RECYCLERS - METAL                      8500    Collection or handling of scrap iron, bottles, etc.,
NONFERROUS - USED & DRIVERS                                       must be separately rated.
BICYCLES MFG, ASSEMBLY & REPAIR                           3865

BICYCLES RETAIL SALE OR RENTAL                            8010    Includes repair.

BILL POSTING IN BUSES & STREET CARS                       9501

BILLIARD - POOL HALL                                      9089    No bowling lanes. Shall not be assigned to a risk
                                                                  engaged in operations described by another
                                                                  classification unless the operations subject to Code
                                                                  9089 are conducted as a separate and distinct
                                                                  business.
BILLIARD TABLE MFG                                        2883    Includes installation.

BINS-METAL OVERHEAD-BUTLER TYPE                           5538

BINS-METAL OVERHEAD-BUTLER TYPE-MACHINERY &               3724
SCALE INSTALLATION
BINS-METAL OVERHEAD-BUTLER TYPE-MFG                       3507

BINS-METAL-INSTALLATION-PARTS BINS                        5146

BIO SURF MFG                                              4452
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page       18


PHRASEOLOGY                                             CLASS    DESCRIP
BIRD HOUSE MFG                                          2802

BLACKBOARD INSTALLATION                                 5146

BLACKBOARD MFG                                          2883

BLACKSMITH                                              3111    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 3111 are
                                                                conducted as a separate and distinct business.
BLAST FURNACE ERECTION                                  5057

BLAST FURNACE OPERATION & DRIVERS                       1438    Includes maintenance and repair of furnaces or
                                                                operations incidental to storage or handling of
                                                                materials or product. Mining, slag excavation,
                                                                quarrying, coke MFG, or the erection of furnaces to
                                                                be separately rated.
BLAST FURNACE REPAIR & RELINING                         5022

BLASTING - ROCK - SPECIALIST CONTRACTORS &              6235
DRIVERS
BLASTING AGENTS-PREPARATION OR DISTRIBUTION &           4777    Includes distribution of high explosives. Blasting
DRIVERS                                                         operations to be separately rated as Code 6235. No
                                                                high explosives manufacturing.
BLEACH MFG                                              4828    Code 4829 may be applicable depending on the
                                                                process.
BLEACHERS-SCAFFOLDING-MFG                               3632

BLOW TORCH                                              3146

BLUE PRINT PAPER MFG-PAPER SEPARATELY RATED             4923

BLUE PRINTING ESTABLISHMENTS                            4361

BOARDING HOUSES-IN CONNECTION WITH FARMS                9058

BOARDING HOUSES-IN CONNECTION WITH LOGGING              2702

BOAT CUSHION-NO CARDING                                 4902

BOAT LIVERY-BOATS UNDER 15 TONS COVERAGE UNDER          7038
ADMIRALTY LAW: PROGRAM I
BOAT LIVERY-BOATS UNDER 15 TONS: COVERAGE UNDER         7090    This classification includes the laying up or putting
ADMIRALTY LAW: PROGRAM II-STATE ACT                             into commission of boats. Boats 15 tons or over to
                                                                be separately rated under the appropriate vessels
                                                                classification.
BOAT LOCK ATTENDANT                                     7720

BOAT TRAILER MFG                                        3824

BOATBUILDING OR REPAIR & DRIVERS                        6824

BOATBUILDING OR REPAIR & DRIVERS                        6834    The following classifications include shop and yard
                                                                work and are applicable to the construction or
                                                                repair of wood, metal, fiberglass or plastic yachts,
                                                                motorboats, sailboats, or rowboats not exceeding
                                                                150 feet in length overall.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page        19


PHRASEOLOGY                                            CLASS    DESCRIP
BOATBUILDING OR REPAIR - FIBERGLASS OR PLASTIC &       4452    Applicable to boats not exceeding 150 feet in length
DRIVERS                                                        overall. Not applicable to the constructing or
                                                               repairing of wood or metal yachts, motorboats,
                                                               sailboats or rowboats not exceeding 150 feet in
                                                               length overall, including ship and yard work.
BOATBUILDING-WOOD-NOC & DRIVERS COVERAGE               6811    Includes shop and yard work.
UNDER STATE ACT ONLY
BOBBIN OR SPOOL MFG-WOOD                               2841

BOILER BRICK WORK-RELINING                             5022

BOILER COMPOUND MFG                                    4720

BOILER INSPECTION                                      8720

BOILER INSTALLATION OR REPAIR-STEAM                    3726    Includes the construction or repair of foundations.

BOILER OR STEAM PIPE INSULATING & DRIVERS              5183    Includes shop. Applies to the application of cork or
                                                               other non-conducting materials.
BOILER SCALING                                         3726    Shall not be assigned at a single job or location to a
                                                               risk engaged in operations described by another
                                                               classification.
BOILER-DOMESTIC-INSTALLATION OR REPAIR                 5183

BOILERMAKING                                           3620

BOOKBINDING                                            4307

BOOT OR SHOE MACHINE MFG                               3632

BOOT OR SHOE MFG - RUBBER                              4417    Includes combined rubber and fabric boots or
                                                               shoes.
BOOT OR SHOE MFG NOC                                   2660

BOOT OR SHOE PATTERN MFG                               4282    Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 4282 are
                                                               conducted as a separate and distinct business.
BOTTLE & CORKING MACHINE MFG                           3632

BOTTLE - CAP MFG OR REPAIR                             3400

BOTTLE - DEALER - USED & DRIVERS                       8264    No collecting or handling of scrap iron or steel.
                                                               Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 8264 are
                                                               conducted as a separate and distinct business.
BOTTLE DEALERS-NEW BOTTLES                             8018

BOTTLE GAS-FILLING-DISTRIBUTION                        8350

BOTTLE OR CROWN CAPS MFG                               3131

BOTTLING NOC & ROUTE SUPERVISORS, DRIVERS              2157    Includes sign erection or repair.

BOTTLING-OXYGEN-CARBONATED TANK-FOR SODA               4635

BOULLION CUBE MFG                                      6504
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page       20


PHRASEOLOGY                                             CLASS    DESCRIP
BOWLING ALLEYS IN CONJUNCTION WITH CHURCHES             9101

BOWLING ALLEYS IN CONJUNCTION WITH CLUBS                9061

BOWLING LANE                                            9093    Includes bowling lanes with billiard halls.

BOX MFG CIGAR-WOOD                                      2883

BOX MFG FOLDING PAPER-NOC                               4243    Paper or paperboard mfg to be separately rated.

BOX MFG SET-UP PAPER                                    4240    Paper or paperboard mfg to be separately rated.

BOX MFG-WOOD FRAMERS FOR LUGGAGE                        2802

BOX OR CASE LINING MFG-WATERPROOF PAPERS FOR            4279
SHIPPING
BOY & GIRL SCOUTS-COUNCIL BUILDINGS INCLUDING           9063
GYMS, ETC
BOY & GIRL SCOUTS-EXECUTIVE SECRETARIES                 8742

BRAID OR FRINGE MFG                                     2380

BRAKE FLUID MFG                                         4712

BRAKE SERVICE OR REPAIR & DRIVERS                       8387

BRAKE-VACUUM MFG                                        3634

BRASS OR BRONZE WORK DECORATIVE                         3041

BRASS OR COPPER GOODS MFG                               3315

BREEDING FARMS-ARTIFICIAL INSEMINATION-STUD FARM        8279

BREEDING-MICE OR RATS FOR MEDICINAL PURPOSES            5951

BREWERY & DRIVERS                                       2121    Includes distributing stations.

BRICK CRUSHING                                          1701

BRICK MFG-FIRE OR ENAMELED & DRIVERS                    4024    Applicable only to the mfg of bricks from refractory
                                                                clays with or without other refractory materials. Clay
                                                                digging, mining, or quarrying to be separately rated.
BRICK OR CLAY PRODUCTS MFG NOC & DRIVERS                4021    Includes: construction or reconstruction of sheds
                                                                or kilns; clay, shale or sand digging; the mfg. of
                                                                common, face, pressed or repressed building or
                                                                paving brick, sand-lime bricks, structural,
                                                                fireproofing, drainage and roofing tiles, wall
                                                                copings, glazed or unglazed sewer or drain pipes or
                                                                conduits, or similar products. Underground mining
                                                                or quarrying to be separately rated.
BRIDGE CONSTRUCTION - ALL OPERATIONS & DRIVERS          5211    Applies to highway bridges or culverts, all kinds
                                                                except pile bent bridges - with floors not more than
                                                                ten feet above ground at any point. Excludes work
                                                                in caissons under pressure, which must be
                                                                separately rated.
BRIDGE OR LOCK TENDERS                                  7720
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page      21


PHRASEOLOGY                                           CLASS    DESCRIP
BRIDGE OR VEHICULAR TUNNEL OPERATION & DRIVERS        9019    Includes all employees on approaches. Structural
                                                              alterations or repairs or the painting of the bridge
                                                              structure to be separately rated.
BRIDGE PILE BENT                                      6003

BRINING STATIONS                                      2110

BRIQUETTES-REFACTORY                                  1452

BROACH MFG                                            3113

BRONZE OR BRASS HAMMER WORK-DECORATIVE                3175

BRUSH OR BROOM ASSEMBLY                               2835    Applies to assembly only with no sawing, molding,
                                                              or turning of backs or handles.
BRUSH OR BROOM HANDLE MFG                             2841    Applies only to the sawing, molding, or turning of
                                                              backs or handles with no assembling.
BRUSH OR BROOM MFG NOC                                2836    Includes assembling and sawing, molding, or
                                                              turning of backs and handles.
BRUSH OR WEED CONTROL BY CONTRACTOR                   0050    Chemical & Drivers. For existing right of ways -
                                                              electric, power, telephone, burglar, or fire alarm
                                                              lines.
BRUSH-GENERATOR-BRUSH ONLY-POWDER LAMP BLACK,         1748
ETC
BRUSHING AS PART OF LOGGING                           2702

BRUSHING-AS PART OF ROADWORK                          5507

BRUSHING-AS PART OF TREEWORK                          0106

BRUSHING-LAWN OR PARK                                 0042

BUCKLE MFG                                            3131

BUFFING OR POLISHING CLOTH, CLOTH DISKS, OR CLOTH     2501
WHEEL MFG
BUFFING OR POLISHING COMPOUNDS MFG                    4557

BUFFING WHEEL MFG-CLOTH-CUTTING-LAYOUT SEWING,        2501
ETC
BUFFING WHEEL MFG-CLOTH-SEWING ONLY                   2501

BUILDING CLEANING-CLEANING CHIMNEYS FROM ROOF         5551

BUILDING CLEANING-CLEANING DEBRIS-BUILDING            5610
CONSTRUCTION
BUILDING CLEANING-CLEANING ELEVATOR SHAFTS            5474

BUILDING CLEANING-CLEANING FURNACES & CHIMNEY         5183
INSIDE
BUILDING CLEANING-CLEANING INSIDE BUILDING WHEN       5474
BUILD UP OR SUSPENDED. SCAFFOLDS ARE USED
BUILDING CLEANING-CLEANING INSIDE BUILDING-FLOOR      9014
OR LADDERS
BUILDING CLEANING-CLEANING PLUMBING                   9014
FIXTURES-NEW CONSTRUCTION
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                              Page         22


PHRASEOLOGY                                             CLASS    DESCRIP
BUILDING CLEANING-HANDYMAN EMPLOYED BY REAL             9014
ESTATE FIRMS-NOT NEW CONSTRUCTION
BUILDING FUMIGATION-NON POISONOUS                       9014

BUILDING MATERIAL DEALER-NEW MATERIALS ONLY: ALL        8232
OTHER EMPLOYEES & YARD, WAREHOUSE, DRIVERS
BUILDING MATERIAL DEALER-NEW MATERIALS ONLY:            8058
STORE EMPLOYEES
BUILDING MATERIAL YARD & LOCAL MANAGERS, DRIVERS        8204    Applies to a dealer in used, or new and used,
                                                                building materials. Wrecking or salvage operations
                                                                to be separately rated.
BUILDING MATERIAL-CEMENT PACKAGING                      8232

BUILDING OR ROOFING PAPER OR FELT                       4283    Not applicable to asphalt or tar distillation or refining
PREPARATION-NO INSTALLATION                                     plants that include the saturating of paper or felt as
                                                                part of their operations. Paper or felt MFG to be
                                                                separately rated.
BUILDING RAISING OR MOVING                              5703    Applies to the lifting of structures onto transport
                                                                devices, and transporting and dropping structures
                                                                at their new locations. Building raising or moving
                                                                operations should be assigned in the following
                                                                manner, provided payroll separation is maintained:
                                                                5403 - carpentry operations on commercial
                                                                structures 5645 - carpentry operations on
                                                                residential structures 5213 - concrete operations
                                                                on commercial sites 5221 - concrete operations on
                                                                residential structures 5703 - drivers who transport
                                                                the structure on trailers, dollies, bearings, etc.
                                                                6217 - excavation operations 5057 - iron or steel
                                                                operations 5022 - masonry operations 6003 - pile
                                                                driving operations that underpin, raise, or stabilize a
                                                                foundation 7380 - pilot car duties that do not
                                                                remove or move obstacles 5703 - pilot car duties
                                                                that remove or move obstacles When no
                                                                separation of payroll exists, the payroll for the entire
                                                                operation must be assigned to Code 5703 or the
                                                                highest rated classification applicable, whichever is
                                                                greater.
BUILDING-PORTABLE-WOOD                                  2802

BUILDINGS - OPERATIONS BY CONTRACTORS & DRIVERS         9014    Window cleaning, painting, maintenance, or repair
                                                                at any location where such contractor does not also
                                                                perform janitorial services to be separately rated.
BUILDINGS-OPERATION BY OWNER, LESSEE OR REAL            9015    Not applicable to an owner or lessee of a building
ESTATE MANAGEMENT FIRM: ALL OTHER EMPLOYEES                     who occupies the entire or major portion of the
                                                                premises for mfg. or mercantile purposes.
                                                                Maintenance or repair work at any location where
                                                                such owner or lessee does not also perform
                                                                janitorial services. Operation or maintenance of
                                                                amusement devices to be separately rated.
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page        23


PHRASEOLOGY                                             CLASS    DESCRIP
BUILDINGS-OPERATION BY OWNER, LESSEE, OR REAL           9012    The professional employments included are
ESTATE MANAGEMENT FIRM: PROFESSIONAL                            property managers, leasing agents, model home
EMPLOYEES, PROPERTY MANAGERS AND LEASING                        hosts, clerical staff and outside salespersons; no
AGENTS & CLERICAL, SALESPERSONS                                 actual maintenance performed. Not applicable to
                                                                an owner or lessee of a building who occupies the
                                                                entire or principal portion of the premises for mfg or
                                                                mercantile purposes or to a business described by
                                                                a standard exception classification. Shall not be
                                                                assigned to an employee engaged in operations
                                                                described by another classification.
BULB-STREET LIGHT CHANGING                              5102

BURGLAR ALARM INSTALLATION OR REPAIR & DRIVERS          7605

BURIAL GARMENT MFG AND CASKET OR COFFIN                 9522
UPHOLSTERING
BURIAL VAULTS - CONCRETE - INSTALLATION                 5022

BURIAL VAULTS - CONCRETE - MFG & DRIVERS                4034

BURLAP & SACK MFG WEAVING                               2220

BUS CO. ALL OTHER EMPLOYEES & DRIVERS                   7382

BUS CO. GARAGE EMPLOYEES                                8385

BUS TERMINAL OPERATIONS-DISPATCHERS, PORTERS,           7382
MATRONS & CLEANERS
BUS TERMINAL OPERATIONS-TICKET AGENTS &                 8810
INFORMATION CLERKS
BUTANE CLEANING                                         4828    Code 4829 may be applicable depending on the
                                                                process. Code 4829 may be applicable depending
                                                                on the process.
BUTCHERING OR SLAUGHTERING                              2081    Includes the handling of livestock, preparation of
                                                                dressed meat or salting of hides. Code 2081 and
                                                                2089 packing house shall not be assigned to the
                                                                same risk. Meat cutting operations to be separately
                                                                rated under 8031 retail or 8021 wholesale.
BUTTON MFG NOC                                          4484

BUTTON OR FASTENER MFG-METAL                            3131

CABINET MFG FOR AUDIO OR VIDEO DEVICE                   2883    Includes installation of components.

CABINET WORK - KITCHEN - ROUGH FINISH - NOT             2802
LAMINATED
CABINET WORKS - WITH POWER MACHINERY                    2812

CABINET WORKS NO POWER WOODWORKING                      2881    Shall not be assigned to a risk engaged in
MACHINERY                                                       operations described by another classification
                                                                unless the operations subject to Code 2881 are
                                                                conducted as a separate and distinct business.
CABLE - WIRES IN CONDUIT AIR PRESSURE                   9402

CABLE INSTALLATION & DRIVERS                            5190    Applies to cable installation in conduits or subways.
                                                                Conduit construction to be separately rated as
                                                                Code 6325.
CABLE LAYING SPECIALIST                                 6325
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page        24


PHRASEOLOGY                                            CLASS    DESCRIP
CABLE MFG OR WIRE DRAWING-NOT IRON OR STEEL            1924

CABLE MFG-INSULATED ELECTRICAL                         4470    Wire drawing to be separately rated as Code 1924
                                                               or 3241.
CABLE OR WIRE ROPE MFG-IRON OR STEEL                   3240    No wire drawing. Mfg of insulated electrical cable to
                                                               be separately rated as Code 4470-Cable Mfg.
CABLE SPLICING ON THE GROUND                           7605

CAFETERIA - IN CONNECTION WITH PLANTS - SCHOOLS,       9083
ETC ASSIGN TO GOV CLASS
CAISSON WORK-ALL OPERATIONS TO COMPLETION              6252    Includes pile driving, excavation, masonry, or
                                                               concrete work. Applies to all employees working
                                                               under air pressure and all others engaged in or
                                                               upon the caisson or the apparatus connected
                                                               therewith.
CALCIUM CARBIDE MFG & DRIVERS                          1438

CALL BOX INSTALLATION                                  7605

CAMERA OR PHOTO SUPPLIES STORES - NO DEVELOPING        8017

CAMOUFLAGE WORK - DECORTING                            5102

CAMOUFLAGE WORK - PAINTING                             5474

CAMP OPERATION NOC                                     9015

CAMPAIGN OR CONVENTION BUTTONS MFG                     3131

CAN MAKING MACHINERY MANUFACTURING                     3632

CAN MFG                                                3220

CANDLE MFG                                             4557    Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 4557 are
                                                               conducted as a separate and distinct business.
CANDLING OF EGGS                                       8018

CANDY WRAPPING MACHINE MFG                             3559

CANDY, CHOCOLATE, AND CONFECTION MFG                   2041    Products within this classification are defined as a
                                                               sweet confection rich in sugar, artificial sweeteners
                                                               and/or other sweeteners. The finished product may
                                                               be sweet, sour or tart. Includes cocoa
                                                               manufacturing from beans. Products include but
                                                               are not limited to candy bars, chocolate bars,
                                                               chewing gum, taffy, jellybeans, marzipan and
                                                               mochi.
CANNERY                                                2111    Vegetable canneries, including fieldworkers;
                                                               growing, harvesting and transporting of harvested
                                                               vegetables to canneries. Trucking of finished
                                                               products to be rated as Code 7380 - Drivers,
                                                               chauffeurs & their helpers NOC - Commercial. Can
                                                               mfg. To be separately rated as Code 3220.
CANNING OF BEER OR ALE RECEIVED FROM OTHERS            2157

CANNING OF BUTANE GAS                                  4828    Code 4829 may be applicable depending on the
                                                               process.
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page         25


PHRASEOLOGY                                           CLASS    DESCRIP
CANNING OR BOTTLING CARBONATED BEVERAGES              2157    See Carbonated Beverage Mfg or Bottling.

CANNING PAINT                                         2111

CANOE BUILDING                                        6824

CANVAS GOODS MFG NOC-SHOP                             2501    The installation, removal or repair of awnings, tents
                                                              or other canvas products away from the shop shall
                                                              be classified as Code 5102 canvas goods erection.
                                                              Unless payroll records are accurately maintained,
                                                              showing the amount of payroll expended for shop
                                                              work, the entire payroll shall be assigned to Code
                                                              5102 canvas goods erection.
CANVASSING - HOUSE TO HOUSE                           8742

CAP MFG - CLOTH                                       2501

CAR MFG-RAILROAD & DRIVERS                            3881

CAR WHEEL MFG-RAILROAD                                3082

CARBON DIOXIDE MFG                                    4635

CARBONATED BEVERAGE MFG NOC, ROUTE                    2157    Includes sign erection or repair.
SUPERVISORS AND DRIVERS
CARBONIC ACID GAS MFG & DRIVERS                       4635    Includes tank charging.

CARBORUNDUM OR OTHER ABRASIVE MATERIAL MFG            1438

CARBURETOR MFG                                        3581

CARD BOX MFG - INDEX                                  2883

CARDBOARD MFG                                         4239

CARDING OR ROVING MFG                                 2211

CARPENTRY DETACHED ONE- OR TWO-FAMILY                 5645    Includes garages constructed in connection with
DWELLINGS                                                     the dwellings.
CARPENTRY DWELLINGS-THREE STORIES OR LESS             5651    Applicable only to buildings designed primarily for
                                                              multiple dwelling occupancy and includes garages
                                                              constructed in connection therewith. Carpentry in
                                                              the construction of detached private dwellings for
                                                              occupancy by one or two families to be separately
                                                              rated as Code 5645 carpentry.
CARPENTRY INSTALLATION OF CABINET WORK OR             5437    Not applicable to contractors who perform any
INTERIOR TRIM                                                 other carpentry operations at the same job or
                                                              location.
CARPENTRY INSTALLATION OF WOODEN FLOORING             5437    The installation of wood flooring requiring cutting,
                                                              sanding, drilling, and attaching using nails, screws,
                                                              or pegs. Includes the installation of parquet flooring.
                                                              Not applicable to contractors who perform any
                                                              other carpentry operations at the same job or
                                                              location.
CARPENTRY NOC                                         5403
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page      26


PHRASEOLOGY                                              CLASS    DESCRIP
CARPENTRY SHOP ONLY & DRIVERS                            2802    Codes 2802 and 2731 planing or molding mill shall
                                                                 not be assigned to the same risk unless the
                                                                 operations described by these classifications are
                                                                 conducted as separate and distinct businesses.
                                                                 Commercial lumberyards, building materials
                                                                 dealers or fuel and material dealers to be
                                                                 separately rated. Where a risk deals in any lumber
                                                                 or building materials or in any fuel and materials in
                                                                 addition to performing carpentry shop operations,
                                                                 all yard operations, including all drivers, shall be
                                                                 rated in the appropriate yard classification, Code
                                                                 8232.
CARPET CLEANING OR BEATING - AWAY FROM PREMISES          2585

CARPET OR RUG MFG JUTE OR HEMP                           2220

CARPET OR RUG MFG NOC                                    2402

CARPET, RUG, OR UPHOLSTERY CLEANING-SHOP OR              2585
OUTSIDE & DRIVERS
CARRIAGE OR WAGON MFG OR ASSEMBLY                        3808    Baby carriage MFG to be separately rated as Code
                                                                 3865.
CARRIER SYSTEM-PNEUMATIC-INSTALLATION OR REPAIR          5183    Applies to work inside of buildings. Installation of
& DRIVERS                                                        freight carrier systems rated as Code
                                                                 3724-Millwright work.
CARTRIDGE MFG OR LOADING SEE EXPLOSIVES.                 4771

CASEIN MFG                                               2065

CASH REGISTER INSTALLATION & REPAIR                      5191

CASH REGISTER MFG                                        3574

CASINO - HOTEL - ALL EMPLOYEES & CLERICAL,               9044
SALESPERSONS, DRIVERS
CASKET DEALERS - INCLUDING DRIVERS                       8044

CASKET MFG - PLASTIC                                     4484

CASKET OR COFFIN MFG OR ASSEMBLY-METAL                   3076

CASKET OR COFFIN MFG OR ASSEMBLY-WOOD                    2881    Includes the MFG of metal fittings.

CASTINGS MFG-METAL-LOST WAX PROCESS                      3336

CATERER                                                  9082    Includes musicians or entertainers. Restaurants
                                                                 operated by a hotel or motel to be separately rated
                                                                 as Code 9058. Shall not be assigned to a risk
                                                                 engaged in operations described by another
                                                                 classification unless the operations subject to Code
                                                                 9082 are conducted as a separate and distinct
                                                                 business.
CATHEDRAL OR ART GLASS WINDOW MFG                        4133    Includes glass MFG

CATTLE DEALER & SALESPERSONS, DRIVERS                    8288    Not operating farms or ranches.

CAULKING - MASONRY                                       5022

CAULKING - PAVED ROADS - MUDJACKING                      5507
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                               Page         27


PHRASEOLOGY                                            CLASS    DESCRIP
CAULKING - SIDEWALKS                                   5221

CAULKING - WINDOWS & DOOR FRAMES                       5437

CAULKING - WITH PAINT                                  5474

CAULKING COMPOUND MFG                                  4558

CAVES - EXCAVATING OF NEW AREAS FOR EXHIBITION         1164

CAVES OR CAVERNS-OPERATION FOR EXHIBITION              9016    Includes guides, ticket sellers, gate attendants,
PURPOSES & DRIVERS                                             maintenance employees.
CEDAR CHEST MFG                                        2883

CEILING INSTALLATION-SUSPENDED ACOUSTICAL GRID         5020    Insulation work to be separately rated.
TYPE
CEILING TILE CLEANING                                  2585

CEMENT - RECEIVING, SCREENING & PACKING                8232

CEMENT BLOCK ERECTION                                  5022

CEMENT ELEVATOR REPAIR - NOT TUCK POINTING             5469
(CLEANING ETC)
CEMENT MFG                                             1701    Excavation or digging, dredging, mining, or
                                                               quarrying to be separately rated.
CEMENT TOWER ERECTION                                  9529

CEMETERY OPERATION & DRIVERS                           9220

CEMETERY REMOVAL - OPENING, REMOVING                   9220
REINTERRING
CERAMIC TILE, INDOOR STONE, MARBLE, OR MOSAIC          5348    Not fireproof tile construction. Installation of resilient
WORK                                                           flooring - carpet or laminate - to be separately rated
                                                               to Code 5478. The installation of ceramic and
                                                               mosaic tiles outdoors for decorative, artistic, and
                                                               ornamental nature is included in Code 5348.
                                                               Separately rate tile work performed in conjunction
                                                               with the construction of structures.
CEREAL OR BAR MFG                                      2016    Includes the manufacturing of ready-to-eat or hot
                                                               cereal from wheat, barley, rice, corn, oats, etc. The
                                                               manufacturing of breakfast bars, granola bars,
                                                               power bars, energy bars, diet bars, low
                                                               carbohydrate (low carb) bars, etc., where the
                                                               primary ingredients are the grains listed, soy-based
                                                               ingredients, and naturally or chemically mixed or
                                                               blended ingredients, is also included. Candy bars or
                                                               chocolate bars are separately rated to Code 2041 -
                                                               Confection Mfg. Businesses engaged in grain
                                                               milling exclusively must be separately rated to
                                                               Code 2014 - Grain or Feed Milling.
CESS POOL CLEANING                                     9402

CESS POOL DIGGING                                      6217

CHAIN MFG FORGED                                       3110

CHAIN MFG FORMED OR WELDED                             3257    Applies to risks manufacturing chains from wire.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page        28


PHRASEOLOGY                                            CLASS    DESCRIP
CHAIN MFG OTHER THAN FORGED - ROLL & DRIVE TYPE        3146

CHAIR MFG - ASSEMBLY OF PARTS & FINISHING ONLY         2881

CHAIR MFG - INCLUDING ASSEMBLY                         2883

CHAIR STOCK MFG                                        2735

CHARCOAL DLRS - WHOLESALE - PACKAGED                   8018

CHAUFFEURS, DRIVERS, MESSENGERS, AND THEIR             7380    Applies to employees engaged in such duties on or
HELPERS NOC-COMMERCIAL                                         in connection with a vehicle This classification also
                                                               includes garage employees and employees using
                                                               bicycles in their operations. Duties include, but are
                                                               not limited to, delivering products owned by the
                                                               employer. Code 7380 does not apply when the
                                                               basic classification wording includes drivers,
                                                               chauffeurs and their helpers. If a separate legal
                                                               entity is established for delivery of products owned
                                                               by the employer, assign exposure to Code 7228 or
                                                               Code 7229.
CHECK PROTECTOR MFG                                    3574

CHEESE BLENDING OR PROCESSING                          6504

CHEESE MOLD MFG                                        5951

CHEESE OR BUTTER MFG & ROUTE SUPERVISORS,              2070
DRIVERS
CHEESE WHOLESALE                                       8018

CHEMICAL BLENDING OR MIXING NOC-ALL OPERATIONS &       4828    Shall not be assigned to a risk engaged in the
DRIVERS                                                        manufacture of chemicals.
CHEMICAL MFG NOC-ALL OPERATIONS &                      4829    Shall not be assigned to a risk that is engaged
DRIVERS-INCLUDES BLENDING OR MIXING                            exclusively in the blending or mixing of chemicals.
                                                               The following is a partial list of chemical
                                                               manufacturing processes contemplated by Code
                                                               4829: alcoholysis; alkylation; amination; calcination;
                                                               carboxylation; compression of gases; distillation;
                                                               esterification; halogenation; nitration; oxidation;
                                                               reduction; sulphonation.
CHENILLE PRODUCTS MFG - CARPET                         2402

CHENILLE PRODUCTS MFG - CLOTH                          2501

CHICKEN HATCHERIES - CHICKEN SALESMEN - POST           4511
MORTEM
CHILD DAY CAMP ALL OTHER EMPLOYEES & DRIVERS           9059    These classifications include day camps serving
                                                               both preschool and school-age children. Camps or
                                                               centers providing overnight accommodations,
                                                               specialty day camps otherwise classified or
                                                               orphanages or child care medical providers to be
                                                               separately rated.
CHILD DAY CAMP PROFESSIONAL EMPLOYEES AND              8869
CLERICAL, SALESPERSONS
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page        29


PHRASEOLOGY                                             CLASS    DESCRIP
CHILD DAY CARE CENTER ALL OTHER EMPLOYEES &             9059    These classifications include centers serving both
DRIVERS                                                         preschool and school-age children. Centers
                                                                providing overnight accommodations, orphanages
                                                                or child care medical providers to be separately
                                                                rated.
CHILD DAY CARE CENTER PROFESSIONAL EMPLOYEES            8869
AND CLERICAL, SALESPERSONS
CHIMNEY - CLEANING - INDUSTRIAL SMOKESTACKS             9534

CHIMNEY CLEANING-RESIDENTIAL                            9014    Applies to the cleaning of chimneys by the vacuum
                                                                suction method.
CHIMNEY CONSTRUCTION - NOT METAL                        5000    Includes foundation and applies to stone, brick or
                                                                concrete chimneys. Also includes guniting and
                                                                lining operations.
CHINA DECORATING-BY HAND                                4352

CHRISTMAS FESTOON - ASSEMBLY                            0035

CHRISTMAS FESTOON - SELLING FROM STORE                  8001

CHRISTMAS TREE HARVESTING EXCLUSIVELY & DRIVERS         0042

CHRISTMAS TREE HARVESTING, PLANTING, CULTIVATING        0005

CHRISTMAS TREE SELLING FROM SHOP & LOT                  8001

CHRISTMAS TREE SELLING TO LOTS                          8018

CIDER MFG                                               2143

CIGAR & CIGARETTE LIGHTER ASSEMBLY ONLY                 3383

CIGAR & CIGARETTE LIGHTER MFG & ASSEMBLY                3315

CIGAR & CIGARETTE MAKING MACHINES                       3548

CIGAR BAND MFG (SEE LABELS)                             4251

CINDER DLRS                                             8232

CIRCUS AT FIXED LOCATION                                9180

CIRCUS, CARNIVAL, OR AMUSEMENT DEVICE                   9186    The entire payroll of all employees shall be included
OPERATOR-TRAVELING-ALL EMPLOYEES & DRIVERS                      in calculating premium, subject, however, to the
                                                                maximum average weekly wage per employee
                                                                shown in the state rate pages under Miscellaneous
                                                                Values as Maximum Payroll.
CIVIL DEFENSE WORKERS AND VOLUNTEER RESCUE              7710    Actual payroll shall be taken, but in no event less
SQUADS - INCLUDING MEMBERS SERVING AS AUXILIARY                 than $1,560 per individual per annum in calculating
POLICE OFFICERS AT EMERGENCIES                                  premium.
CLAIM ADJUSTERS OR SPECIAL AGENTS-INSURANCE CO.         8742

CLAMPS                                                  3146

CLAY FLOWER POT - HAND MOLDED                           4061

CLAY FLOWER POT - PRESSED                               4062

CLAY FLOWER POT - ROUGH                                 4021
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                            Page        30


PHRASEOLOGY                                              CLASS    DESCRIP
CLAY MILLING & DRIVERS                                   1747    Digging, mining, or quarrying to be separately
                                                                 rated.
CLEANER-DEBRIS REMOVAL                                   5610    Applies only in connection with construction or
                                                                 erection. Does not apply to the payroll for cleaners
                                                                 except when the payroll for watch guards,
                                                                 timekeepers, and cleaners is more than all other
                                                                 payroll of the insured that is subject to construction
                                                                 or erection classifications at the same job or
                                                                 location.
CLEANING - AUTOMOBILES AWAY FROM PREMISES                8387

CLEANING - BARREL OR DRUMS - STEAM                       5474

CLEANING - BUILDING - SAND                               5469

CLEANING - FREIGHT CARS                                  5610

CLEANING OR DYEING & ROUTE SUPERVISORS, DRIVERS          2586    Includes repairing or pressing. Not textile piece
                                                                 goods. Collecting or distributing stores, no cleaning
                                                                 or dyeing at the same location, to be rated as Code
                                                                 8017-Store-retail NOC.
CLEANING OR RENOVATING BUILDING EXTERIORS &              5469    When performed by steam or sandblasting
DRIVERS                                                          process, assign Code 5469. Otherwise, operation
                                                                 shall be assigned to Code 5474-Painting. & drivers.
                                                                 Where the cleaning is restricted to buildings not
                                                                 exceeding three stories, such operations shall be
                                                                 assigned to Code 5213-Guniting provided no
                                                                 scaffolding or staging is used and there is no
                                                                 sandblasting.
CLEANING TANKS OR TANK CARS                              3726

CLEANING- BUILDING - STEAM, ETC                          5479

CLEARING OF RIGHT-OF-WAY-ELECTRIC, POWER,                6217    Applies to the clearing or removal of brush using
TELEPHONE, BURGLAR, OR FIRE ALARM LINES BRUSH                    mechanical equipment.
CLEARING OR REMOVAL-NEW OR EXISTING
RIGHT-OF-WAY & DRIVERS
CLEARING OF RIGHT-OF-WAY-ELECTRIC, POWER,                2702
TELEPHONE, BURGLAR, OR FIRE ALARM LINES TREE
REMOVAL-NEW RIGHT-OF-WAY & DRIVERS
CLERICAL OFFICE EMPLOYEES NOC                            8810    Applies to employees engaged exclusively in record
                                                                 keeping, correspondence, filing, telephone sales,
                                                                 data entry or word processing, copy or fax machine
                                                                 operations, unless the insured is in the business of
                                                                 making copies or faxing for the public, and other
                                                                 general office work. If such an employee has any
                                                                 other duty, the total payroll of that employee shall
                                                                 be assigned to the highest rated classification of
                                                                 operations to which the employee is exposed.
                                                                 Physical separation of clerical functions is not
                                                                 required. Code 8810 does not apply when the
                                                                 basic classification wording includes clerical
                                                                 employees.
CLERICAL OFFICE EMPLOYEES NOC COVERAGE UNDER             8805
THE FEDERAL EMPLOYERS' LIABILITY ACT FELA):
PROGRAM II-STATE ACT BENEFITS
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page         31


PHRASEOLOGY                                            CLASS    DESCRIP
CLERICAL OFFICE EMPLOYEES NOC COVERAGE UNDER           8815
THE FEDERAL EMPLOYERS' LIABILITY ACT FELA):
PROGRAM II-USL&HW ACT BENEFITS
CLERICAL TELECOMMUTER EMPLOYEES                        8871    Applies to employees performing clerical duties in a
                                                               residence office. A residential office is a clerical
                                                               work area located within the home of the clerical
                                                               employee. The resident office must be separate
                                                               and distinct from the location of the employer. In
                                                               the event an employer operates a business from a
                                                               residence and the employer has clerical staff at the
                                                               employer's business location residence, these
                                                               clerical employees are classified to Code 8810 -
                                                               Clerical. Employees who otherwise meet the
                                                               requirements for Code 8810 or 8871 will not be
                                                               disqualified from assignment to this classification if
                                                               they perform certain incidental non-clerical duties
                                                               directly related to that employee's duties in the
                                                               office. These duties include: Depositing of funds in
                                                               a bank Pickup or delivery of mail Purchase of
                                                               office supplies Entering an area exposed to the
                                                               operative hazards of the business for clerical
                                                               purposes such as delivering paychecks. Employees
                                                               who otherwise meet the requirements for Code
                                                               8810 or Code 8871 will be disqualified from
                                                               assignment to this classification if their duties
                                                               involve: Outside sales or outside representatives
                                                               Physical labor Any work exposed to the operative
                                                               hazards of the business, such as a stock or tally
                                                               clerk, that is necessary, incidental, or related to any
                                                               operations of the business other than a clerical
                                                               office.
CLIPPINGS DEALER                                       8103    Applies to a dealer in new textile fabrics only. Not
                                                               rag or paper stock dealers. Dealers in used fabrics
                                                               shall be assigned to Code 8264-Paper stock or rag
                                                               dealer.
CLOCK FACE PAINTING - RADIUM                           4352

CLOCK MFG                                              3385

CLOCK REPAIRING BLDGS                                  3724

CLOCK TOWER REPAIRING                                  5040

CLOSET ORGANIZER                                       9521

CLOTH CUTTERS - ELECTRIC - PORTABLE                    3179

CLOTH LAYING MACHINERY MFG                             3515

CLOTH PRINTING                                         2417    Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 2417 are
                                                               conducted as a separate and distinct business.
CLOTH PRINTING SILK SCREEN PROCESS: MACHINERY          4352    Applies to operations preliminary to or following the
OPERATED                                                       hand printing process.
CLOTH SPONGING, SHRINKING, INSP OR MENDING             2501

CLOTH STENCILING AND CUTTING (SILK SCREENING)          2501
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page        32


PHRASEOLOGY                                             CLASS    DESCRIP
CLOTH STENCILING NO CUTTING                             4352

CLOTH WEAVING (PATCHING)                                2501

CLOTH, CANVAS AND RELATED PRODUCTS MFG NOC              2501

CLOTHES DRIERS - METAL (RACK) ERECTION ON ROOFS         5057

CLOTHES DRIERS - WOOD (RACK) (APARTMENTS)               9521

CLOTHES POLE ERECTION - WOOD                            5403

CLUB COUNTRY, GOLF, FISHING, OR YACHT & CLERICAL        9060    Actual payroll of all caddies shall be included with
                                                                the payroll of the regular club employees in
                                                                computing the premium for the risk. If the actual
                                                                payroll is not available, the payroll for caddies shall
                                                                be taken at $40.00 per club member per season
                                                                subject to a maximum of 300 members per course
                                                                of 18 holes, which limit shall be adjusted pro rata
                                                                for larger or smaller courses; provided, however,
                                                                that if the club is open to the public, 150 members
                                                                per course of 18 holes shall constitute the minimum
                                                                number of club members, which limit shall be
                                                                adjusted pro rata for large or smaller courses for
                                                                the purpose of applying this rule.
CLUB NOC & CLERICAL                                     9061

CLUB RIDING & DRIVERS                                   8279

CLUB SHOOTING & DRIVERS                                 9180

CLUBS - BEACH                                           9061

CLUBS - SKI - ALL OTHER EMPLOYEES                       9016

CLUBS - SKI - INSTRUCTIONS AND ALL SKIING PERSONNEL     9180

CLUBS - SOCIAL                                          9061

CLUBS - TENNIS                                          9063

CLUTCH INDUSTRIAL MFG                                   3632

COAL BILLET OR BRIQUETTE MFG & DRIVERS                  1463    MFG of by-products to be separately rated.

COAL DOCK                                               7313    In connection with the work of coal docks operated
                                                                by coal merchants, all operations shall be classed
                                                                as coal docks except the work of drivers delivering
                                                                away from premises, which must be rated as Code
                                                                8233 - Coal merchant.
COAL MERCHANT & LOCAL MANAGERS, DRIVERS                 8233

COAL PULVERIZING OR SACKING                             1452

COAT HANGER MFG - METAL                                 3257

COAT HANGER MFG - WOOD                                  2841

COCONUT SHREDDING OR DRYING                             6504

COD LIVER OIL MFG                                       4665
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page       33


PHRASEOLOGY                                           CLASS    DESCRIP
COFFEE CLEANING, ROASTING, OR GRINDING                6504

COFFEE SERVICE COMPANIES-ALL OPERATIONS &             5192    Applies to the sale and delivery of coffee, tea, hot
SALESPERSONS, DRIVERS                                         chocolate mixes, dehydrated soups, etc. to
                                                              business establishments and the installation,
                                                              service or repair of coffeemakers and similar
                                                              equipment. Includes storage, shop and outside
                                                              operations. Catering operations to be separately
                                                              rated.
COFFEE, TEA, OR GROCER DEALER-RETAIL                  8006    Applies to house-to-house sales of coffee, tea, or
                                                              groceries and includes incidental stores or
                                                              warehouses.
COFFERDAM WORK-NOT PNEUMATIC-ALL OPERATIONS           6252    Includes pile driving, excavation, and masonry or
TO COMPLETION                                                 concrete work up to completion of the substructure
                                                              only.
COIL WINDING ONLY                                     3681

COIN STORES                                           8013

COIN WRAPPER & CURRENCY STRAP MFG                     4251

COLD STORAGE LOCKER-FROZEN FOODS                      8031    Includes incidental preparation of meats and
                                                              produce. Slaughtering to be separately rated as
                                                              Code 2081.
COLLAR MFG                                            2501

COLLEGE ALL OTHER EMPLOYEES                           9101

COLLEGE PROFESSIONAL EMPLOYEES & CLERICAL             8868

COLLEGES AND SCHOOL - BEAUTY CULTURE                  9586

COLOR GRINDING, BLEEDING, OR TESTING                  4558    Applies to operations involving dry materials with no
                                                              handling of flammable, poisonous, caustic,
                                                              corrosive, or oxidizing materials. Not applicable to
                                                              the manufacturing of ingredients. Shall not be
                                                              assigned to a risk engaged in operations described
                                                              by another classification unless the operations
                                                              subject to 4558 are conducted as a separate and
                                                              distinct business.
COMFORTER FILLERS                                     2211

COMMISSARY WORK ALL OTHER EMPLOYEES &                 9052
SALESPERSONS, DRIVERS
COMMISSARY WORK RESTAURANT EMPLOYEES                  9058

COMMISSION HOUSES                                     8018

COMPUTER CHIP MFG                                     4150

COMPUTER DEVICE INSTALLATION, INSPECTION,             5191    Includes shop operations. Computer MFG to be
SERVICE, OR REPAIR                                            separately rated.
COMPUTER SYSTEM DESIGNERS OR PROGRAMMERS              8810
EXCLUSIVELY OFFICE
COMPUTER SYSTEM DESIGNERS OR PROGRAMMERS              8803
TRAVELING
COMPUTING, RECORDING, OR OFFICE MACHINE MFG NOC       3574
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page      34


PHRASEOLOGY                                            CLASS    DESCRIP
CONCESSIONS - HAT OR COAT CHECK ROOM                   8008

CONCESSIONS - BEACH CHAIRS & UMBRELLAS                 8017

CONCESSIONS - BOATS IN PARKS                           9016

CONCESSIONS - CIGARETTE DISTRIBUTION - RETAIL          8017

CONCESSIONS - DOORMEN                                  8017

CONCESSIONS - PARCEL OR LUGGAGE CHECK ROOMS            8017

CONCESSIONS - PARKING LOTS - INCLUDE DRIVERS           8392

CONCESSIONS - PHOTOGRAPHY - CANDID - NO                8017
DEVELOPING
CONCESSIONS - ROLLING CHAIRS                           8017

CONCESSIONS - WASH ROOM ATTENDANTS                     8017

CONCRETE - (PUMPING)                                   5213

CONCRETE - BREAKING                                    6204

CONCRETE - CUTTING - DIAMOND CUTTERS                   5213

CONCRETE - CUTTING - DIAMOND CUTTERS - HIGHWAY         5507

CONCRETE - MUDJACKING                                  5213    non-flatwork, commercial

CONCRETE - MUDJACKING - HIGHWAY                        5507

CONCRETE - REINFORCING RODS SETTING                    5213

CONCRETE CONSTRUCTION IN CONNECTION WITH               5222    Applies only when clearance is more than 10 feet at
BRIDGES OR CULVERTS                                            any point or entire distance between terminal
                                                               abutments exceeds 20 feet. Includes making,
                                                               setting up, or taking down forms, scaffolds, false
                                                               work, or concrete distributing apparatus; the MFG
                                                               of concrete piles at the job locations; and the
                                                               pouring of concrete into hollow steel piles.
                                                               Excavation, pile driving, all work in tunnels,
                                                               subways caissons or cofferdams to be separately
                                                               rated.
CONCRETE CONSTRUCTION NOC                              5213    Includes foundations or the making, setting up or
                                                               taking down forms, scaffolds, false work or
                                                               concrete distributing apparatus. Excavation, pile
                                                               driving, all work in sewers, tunnels, subways,
                                                               caissons or cofferdams to be separately rated.
                                                               Codes 5222 concrete construction in connection
                                                               with bridges and culverts and 5507 street or road
                                                               construction shall not be assigned at the same job
                                                               or location to which Code 5213 applies.
CONCRETE CONSTRUCTION-PRIVATE                          5213
RESIDENCES-MONOLITHIC
CONCRETE FORMS MFG                                     3076

CONCRETE FORMS-RECONDITIONING AND LEASING              8227    Erection of forms to be separately rated.

CONCRETE IGLOO CONSTRUCTION                            5213
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page       35


PHRASEOLOGY                                           CLASS    DESCRIP
CONCRETE IGLOO CONSTRUCTION FLOOR                     5221

CONCRETE OR CEMENT DISTRIBUTING TOWERS -              9529    Erection, repair or removal of concrete or cement
INSTALLATION, REPAIR OR REMOVAL & DRIVERS                     distributing towers by contractors as an incidental
                                                              part of their construction work shall be included in
                                                              the classification with which the work is associated.
CONCRETE OR CEMENT DISTRIBUTING                       5057    Erection, repair, or removal of concrete or cement
TOWERS-INSTALLATION, REPAIR, OR REMOVAL &                     distributing towers by contractors as an incidental
DRIVERS                                                       part of their construction work shall be included in
                                                              the classification with which the work is associated.
CONCRETE OR CEMENT WORK-FLOORS, DRIVEWAYS,            5221    Codes 5215-Concrete work incidental to the
YARDS, OR SIDEWALKS & DRIVERS                                 construction of private residences and
                                                              5222-Concrete construction in connection with
                                                              bridges or culverts must not be assigned at the
                                                              same job or location to which Code 5221 applies.
                                                              Self-bearing floors, airport runways, warming
                                                              aprons, and street or road construction to be
                                                              separately rated. Includes terrazzo work.
CONCRETE PRE-CAST SLAB INSTALLATION (NO FRAME         5213
WORK) ROOF & FLOOR
CONCRETE PRODUCTS MFG & DRIVERS                       4034    Applies to shop or yard work only. Includes the mfg
                                                              of concrete blocks, bricks, poles, piles, beams,
                                                              sewer pipes, tile, or similar products, and may be
                                                              applied only when the operations described are
                                                              conducted as a commercial enterprise at a
                                                              permanent location. Not available at a construction
                                                              site or for any plant established or operated in
                                                              connection with construction work.
CONCRETE READY-MIX DEALER & YARD EMPLOYEES,           8232    Delivery of concrete not owned by the insured
DRIVERS                                                       either in storage or while in transit including all
                                                              operations incidental to the loading of trucks and
                                                              delivery of such concrete shall be assigned to
                                                              Codes 7228 and 7229-Trucking.
CONCRETE REINFORCING ROD OR BAR DEALER &              8106
DRIVERS
CONCRETE WORK - INCIDENTAL TO THE CONSTRUCTION        5215
OF PRIVATE RESIDENCE
CONDENSED MILK MFG                                    2065

CONDOMINIUMS OR COOPERATIVES ALL OTHER                9015    Applies to care, custody and maintenance of
EMPLOYEES                                                     premises or facilities.
CONDOMINIUMS OR COOPERATIVES PROFESSIONAL             9012    The professional employments included are
EMPLOYEES, PROPERTY MANAGERS AND LEASING                      property managers, leasing agents, clerical staff
AGENTS & CLERICAL, SALESPERSONS                               and outside salespersons; no actual maintenance
                                                              performed. Shall not be assigned to an employee
                                                              engaged in operations described by another
                                                              classification.
CONDUIT CONSTRUCTION-FOR CABLES OR WIRES &            6325
DRIVERS
CONFECTION MACHINE MFG                                3559

CONSTRUCTION ELEVATOR OR HOD HOIST                    9529    Such operations performed by contractors who
INSTALLATION, REPAIR OR REMOVAL & DRIVERS                     erect, repair or remove hod hoists or construction
                                                              elevators as an incidental part of their construction
                                                              work are to be included in the classification with
                                                              which the work is associated.
                                 WISCONSIN COMPENSATION RATING BUREAU
11/30/10                               CLASS CODE DESCRIPTIONS                                             Page         36


PHRASEOLOGY                                          CLASS    DESCRIP
CONSTRUCTION MACHINERY, DREDGE, OR STEAM             3507
SHOVEL MFG NOC
CONSTRUCTION OR AGRICULTURAL MACHINERY MFG           3507

CONSTRUCTION OR ERECTION PERMANENT YARD              8227    Applies only to a permanent yard maintained by a
                                                             construction or erection risk for the storage of
                                                             material or the storage and maintenance of
                                                             equipment. Not available at a construction site. Mill
                                                             operations or fabrication to be separately rated.
CONTRACT PACKAGING - HEAVY- LARGE STRAPPING          7360
BOXES - PACKAGING
CONTRACTOR - PROJECT MANAGER, CONSTRUCTION           5606    This classification is available only to project
EXECUTIVE, CONSTRUCTION MANAGER OR                           managers, construction executives, construction
CONSTRUCTION SUPERINTENDENT                                  managers, or construction superintendents having
                                                             administrative or managerial responsibility for
                                                             construction or erection projects. When
                                                             determining eligibility, it is the job duties, and not
                                                             the job titles, that are the main consideration. 1.
                                                             "Project Manager, Construction Executive,
                                                             Construction Manager, or Construction
                                                             Superintendents" are defined as those persons
                                                             exercising operational control indirectly through
                                                             full-time job supervisors or foremen of the
                                                             employer. 2. When exercising control through a
                                                             subcontractor, each subcontractor must have a job
                                                             supervisor or foreman at the specific job site in
                                                             order to permit the assignment of this classification.
                                                             The supervisor or foreman of the subcontractor
                                                             may manage one site or multiple sites. If any of the
                                                             subcontractors do not have a job supervisor or
                                                             foreman at any job site visited by the construction
                                                             executive, all of the payroll of the construction
                                                             executive for that policy year is assigned to the
                                                             highest rated construction class code applicable. A
                                                             sole proprietor or owner/operator with no
                                                             employees, working as a subcontractor for the
                                                             insured, would prevent the assignment of this
                                                             classification to a construction executive because
                                                             the subcontractor does not have the required job
                                                             supervisor or foreman. 3. This code does not apply
                                                             to any person who is directly in charge of or who is
                                                             performing any degree of actual construction work.
                                                             Such person must be assigned to the classification
                                                             that specifically describes the type of construction
                                                             or erection operation over which they are exercising
                                                             direct supervisory control provided separate payroll
                                                             records are maintained for each operation. Any
                                                             such operation for which separate payroll records
                                                             are not maintained must be assigned to the highest
                                                             rated classification that applies to the job or location
                                                             where the operation is performed. 4. Code 5606 is
                                                             not available for division of a single employee-s
                                                             payroll with any other classification.
CONTRACTORS EQUIPMENT RENTAL & DRIVERS               8107    Applies to store and yard operations. Operations
                                                             away from premises, other than demonstration or
                                                             repair, to be separately rated. Mobile crane leasing
                                                             or rental shall be assigned to Code 9534.
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                          Page        37


PHRASEOLOGY                                             CLASS    DESCRIP
CONTRACTORS MACHINERY DEALER & DRIVERS                  8107    Applies to store or yard operations. Operations
                                                                away from premises, other than demonstration or
                                                                repair, to be separately rated.
CONVALESCENT OR NURSING HOME-ALL EMPLOYEES              8829

CONVEYOR INSTALLATION - MECHANICAL                      3724

CONVEYOR INSTALLATION - MONO RAIL                       5057

CONVEYOR INSTALLATION - PORTABLE                        3724

CONVEYOR MFG - ALL TYPES                                3507

COOKIE MFG - NO ON PREMISES CONSUMPTION                 2001

COOKING UTENSILS MFG - ALUMINUM                         3227

COOKING UTENSILS MFG - ENAMELWARE                       3224

COOKING UTENSILS MFG - STEEL                            3076

COOLING TOWER ERECTION - MACHINERY                      3724

COOLING TOWER ERECTION - METAL                          5057

COOLING TOWER ERECTION - WOOD                           5403

COOPERAGE ASSEMBLY                                      2881    Stock MFG to be separately rated as Code
                                                                2735-Cooperage stock MFG
COOPERAGE STOCK MFG                                     2735    Applies to the manufacture of heads, hoops, or
                                                                staves. Cooperage assembly to be separately rated
                                                                as Code 2881.
COPPERSMITH-SHOP                                        3066

CORD OR TWINE MFG-COTTON CORDAGE, ROPE, OR              2220
TWINE MFG NOC
CORE FOUNDRY                                            4038

CORK CUTTING WORKS                                      3400

CORK MFG                                                4263

CORK PAPER MFG                                          4239

CORK PRODUCTS MFG NOC                                   2841

CORN PRODUCTS MFG                                       4703

CORRUGATED OR FIBERBOARD CONTAINER MFG                  4244    Includes corrugating or laminating of paper. Paper
                                                                or paperboard MFG to be separately rated.
CORRUGATED STEEL BUILDING - ERECTION                    5538

COSMETICS MFG                                           4611    Manufacturing of ingredients to be separately rated.

COTTON BATTING, WADDING, OR WASTE MFG                   2211

COTTON GIN MACHINE MFG                                  3507

COTTON MERCHANT                                         8103    Includes warehouse or yard employees.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                          Page        38


PHRASEOLOGY                                            CLASS    DESCRIP
COTTON SPINNING AND WEAVING                            2220

COTTON STORAGE                                         8103    Applies to baled cotton. Includes warehouse or yard
                                                               employees.
COTTONSEED REFINING                                    4683    Cottonseed oil MFG to be separately rated as Code
                                                               4670.
COUGH DROP MFG                                         4611

COUNSELORS - (SCHOOL - CAMP- OR PLAYGROUND)            9015

COUNTY AGRI SOCIETIES                                  9016

COUNTY FORESTRY HORTICULTURAL OPERATIONS - ALL         0108    Logging and lumbering to be separately rated.
OPERATIONS AND DRIVERS
CRACKER MFG                                            2001

CRANBERRY GROWER - ALL OPERATIONS & DRIVERS            0079    Construction of dikes, reservoirs, sluices, and dams
                                                               to be rated as Code 6217 - Excavation.
CRANE OR DERRICK INSTALLATION                          5057

CREAMERY OR DAIRY & ROUTE SUPERVISORS, DRIVERS         2070    Includes the MFG of butter or cheese and the
                                                               processing of raw milk received from others.
                                                               Ice-cream MFG to be separately rated as Code
                                                               2039. Production of raw milk to be rated as Code
                                                               0006.
CREMATORY OPERATION & DRIVERS                          9620

CRIB CONSTRUCTION                                      6252

CRICKET FARMING                                        0008

CROCHETING - HAND                                      2388

CRUTCH MFG - WOOD                                      2802

CRYOGENICS - DEEP FREEZE METAL                         9501

CULM RECOVERY                                          4000

CULTURING LIVE OR DEAD ANIMALS FOR SCHOOLS             8831

CULVERT - METAL INSTALLATION                           5507

CULVERT MFG - PLATE                                    3620

CULVERT MFG - STEEL - CORRUGATED                       3066

CURATOR                                                8868    See Public Library or Museum.

CURRIERS                                               2623

CURTAIN CLEANING                                       2586

CURTAIN ROD & METAL HOLDER MFG - INCL FOUNDRY          3180

CURTAIN WALL (SKIN) INSTALLATION METAL OR GLASS        5538

CUTLERY MFG NOC                                        3122

CYLINDER GRINDER                                       3827
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page    39


PHRASEOLOGY                                             CLASS    DESCRIP
DAIRY & DRIVERS                                         0006

DAM OR LOCK CONSTRUCTION - ALL OPERATIONS &             6002
DRIVERS
DAM OR LOCK CONSTRUCTION TIMBER CUTTING AND             2702    Includes incidental brush cutting and removal.
REMOVAL & DRIVERS
DANCE HALL INSPECTORS - BOUNCERS                        7720

DANCE STUDIO - ALL OTHERS                               9101

DAY NURSERIES - ALL OTHER EMPLOYEES                     9059

DAY NURSERIES - PROFESSIONAL EMPLOYEES &                8869
CLERICAL
DEALERS - REINFORCING RODS                              8106

DEBURRING                                               3081    Ball bearing tumblers

DEBURRING - METAL                                       3632

DECALCOMANIA TRANSFER MFG                               4299    No silk screening.

DECORATING                                              5102    Applies to interior or exterior work, including the
                                                                hanging of flags or bunting for conventions or
                                                                celebrations.
DECORATING CHINA - BY HAND                              4352

DEEP FREEZE METAL CRYOGENICS                            9501

DEGREASING & CLEANING OF DUCTS & AIR                    5474
CONDITIONING
DEGREASING METAL                                        3372

DEGREASING SKINS                                        2623

DEHYDRATING - COFFEE & TEA                              6504

DEHYDRATING - EGG WHITE & YOLKS                         2065    Shell breaking.

DEHYDRATING - FRUITS & VEGETABLES                       2112

DEHYDRATING - HAY - PORTABLE                            0050

DEHYDRATING - MILK                                      2065

DEHYDRATING - SOUP                                      2112

DEMONSTRATORS IN RETAIL STORES                          8017

DENTAL LABORATORY                                       4692

DENTAL SUPPLY DEALERS - RETAIL                          8017

DENTAL SUPPLY DEALERS - WHOLESALE                       8018

DENTIST & CLERICAL                                      8832    Employees engaged in any type of service in or
                                                                about premises, other than premises used for
                                                                professional purposes, are to be separately rated.
DERRICK OR OIL RIG ERECTING OR DISMANTLING-ALL          5057
OPERATIONS METAL
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page     40


PHRASEOLOGY                                            CLASS    DESCRIP
DERRICK OR OIL RIG ERECTING OR DISMANTLING-ALL         5403
WOOD OPERATIONS
DETASSELING OF CORN                                    0008

DETECTIVE OR PATROL AGENCY & DRIVERS                   7720

DETINNING                                              3372    Includes incidental mfg of tin or tin compounds.

DEXTRINE MFG                                           4703

DIAMOND CUTTING OR POLISHING                           8013    Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 8013 are
                                                               conducted as a separate and distinct business.
DIAMOND DIE MFG                                        4150

DIAMONDIZING TOOLS                                     3113

DIAPER SERVICE & ROUTE SUPERVISOR, DRIVERS             2585    Also applies to infants apparel laundry.

DIE CASTING MFG                                        1925    Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 1925 are
                                                               conducted as a separate and distinct business.
DIMENSION STOCK PRODUCTION                             2731

DINNER THEATER NOC ALL OTHER EMPLOYEES                 9154

DINNER THEATER NOC PLAYERS                             9156

DISHWASHING MACHINERY MFG                              3632

DISMANTLING OF PREFABRICATED DWELLINGS                 5403    See Wrecking.

DISPLAY MFG - CARDBOARD                                4279

DISPLAY MFG - PAPER MACHE                              4038

DISPLAY MFG - WOOD                                     2881    Assembly only.

DISPLAY WORK IN WINDOWS                                9521

DISTRIBUTING CO                                        7380    Employees transport to location in cars & trucks.

DISTRIBUTING CO                                        8017    Distributing from fixed location - no outside work.

DITCH DIGGING                                          6229    No blasting - drainage ditches.

DIVING                                                 5705    Land locked inland lakes only.

DIVING SCHOOLS - LAKES                                 7395

DIVING SUIT MFG                                        4902

DIVING-MARINE COVERAGE UNDER ADMIRALTY LAW:            7394
PROGRAM I
DIVING-MARINE COVERAGE UNDER ADMIRALTY LAW:            7395
PROGRAM II-STATE ACT BENEFITS
DOG CATCHERS                                           8831
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page        41


PHRASEOLOGY                                           CLASS    DESCRIP
DOG SHOW KENNEL EMPLOYEES & DRIVERS                   8279

DOG SHOW OPERATION BY OWNER OR LESSEE &               9016    Includes musicians and box office employees.
DRIVERS                                                       Operation or maintenance of amusement devices
                                                              to be separately rated as Code 9180-Amusement
                                                              device operation NOC.
DOG/CAT FOOD MFG - CANNING OPERATION                  2111

DOLL CLOTHING, CLOTH DOLLS, OR CLOTH PARTS MFG        2501    Includes dressing of dolls.

DOLL OR DOLL PARTS MFG OR ASSEMBLY                    4484    Mfg. of glass, metal or cloth parts, cloth dolls, doll
                                                              clothing, or dressing of dolls to be separately rated.
DOMESTIC WORKERS: RESIDENCES - FULL TIME              0913    Applies to full-time domestic workers employed
                                                              inside or outside a private residence who are
                                                              employed directly by the resident owner, the estate
                                                              of the owner, or family of the resident. Refer to
                                                              Code 8835 for companions or personal assistants
                                                              who also provide physical and personal assistance
                                                              in the activities of daily living and/or nursing care.
                                                              "Full-time" applies to any domestic worker who is
                                                              employed more than 20 hours per workweek. Au
                                                              pairs or domestic workers who are compensated by
                                                              room and board are considered to be full-time. Not
                                                              applicable to outside domestic workers at any
                                                              location where commercial farm operations are
                                                              conducted; refer to the appropriate farming
                                                              classification. Domestic workers employed by a
                                                              business, other than a business described by Code
                                                              0917, are classified to Code 0908 or Code 0913.
DOMESTIC WORKERS: RESIDENCES - PART TIME              0908    Applies to part-time domestic workers employed
                                                              inside or outside a private residence who are
                                                              employed directly by the resident owner, the estate
                                                              of the owner, or family of the resident. Refer to
                                                              Code 8835 for companions or personal assistants
                                                              who also provide physical and personal assistance
                                                              in the activities of daily living and/or nursing care.
                                                              "Part-time" applies to any domestic worker who is
                                                              employed 20 hours or less per workweek. Au pairs
                                                              or domestic workers who are compensated by
                                                              room and board are considered to be full-time; refer
                                                              to Code 0913. Not applicable to outside domestic
                                                              workers at any location where commercial farm
                                                              operations are conducted; refer to the appropriate
                                                              farming classification. Domestic workers employed
                                                              by a business, other than a business described by
                                                              Code 0917, are classified to Code 0908 or Code
                                                              0913.
DOOR INSTALLATION - METAL OR METAL COVERED            5102    In garage, not overhead.

DOOR INSTALLATION-OVERHEAD & DRIVERS                  3724

DOOR INSTALLATION-SCREENED-METAL OR WOOD              5645

DOOR MFG - HEAVY METAL                                3040

DOOR MFG - LIGHT METAL                                3076
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page       42


PHRASEOLOGY                                            CLASS    DESCRIP
DOOR SASH, OR ASSEMBLED MILLWORK MFG-WOOD &            2802    Codes 2802 and 2731 planing or molding mills shall
DRIVERS                                                        not be assigned to the same risk unless the
                                                               operations described by these classifications are
                                                               conducted as separate and distinct businesses.
                                                               Commercial lumberyards, building material dealers
                                                               or fuel and material dealers to be separately rated.
                                                               Where a risk deals in any lumber, building
                                                               materials or fuel and materials in addition to
                                                               products manufactured, all yard operations,
                                                               including all drivers, shall be assigned to Code
                                                               8232.
DOOR, DOOR FRAME, OR SASH ERECTION-METAL OR            5102    Installation of storm doors or storm sash to be
METAL COVERED                                                  separately rated as Code 5645-Carpentry.
                                                               Overhead door installation to be separately rated as
                                                               Code 3724-Millwright work.
DOOR, DOOR FRAME, OR SASH MFG-WOOD-METAL               3066
COVERED
DORMITORY - OPERATION BY SCHOOL                        9101

DOUGHNUT MFG & DRIVERS                                 2003

DOUGHNUT SHOP-RETAIL                                   9083    Applies to shops engaged in the preparation and
                                                               sale of doughnuts, coffee, or other items for
                                                               consumption on or away from the premises. If the
                                                               shop does not qualify as Code 9083-Restaurant:
                                                               Fast Food, classify as Code 9082-Restaurant NOC.
DRAFTING EMPLOYEES                                     8810    Applies to employees engaged exclusively in
                                                               drafting and confined to office work. The entire
                                                               payroll of any such employees exposed to any
                                                               other operations shall be assigned to the highest
                                                               rated classification of operations to which they are
                                                               exposed.
DRAIN TILE LAYING - DOMESTIC                           6319

DRAPERIES OR CURTAINS INSTALLATION IN PUBLIC           5102
BUILDINGS FROM A HEIGHT WHICH CANNOT BE REACHED
FROM THE FLOOR OR WITH STEPLADDERS
DRAPERIES OR CURTAINS INSTALLATION IN PUBLIC           9521
BUILDINGS FROM FLOOR OR STEPLADDERS
DRAPERIES OR CURTAINS MFG-FROM CLOTH, PAPER, OR        2501
PLASTIC-CUTTING AND SEWING
DREDGING ALL TYPES: COVERAGE UNDER ADMIRALTY           7333
LAW: PROGRAM I
DREDGING ALL TYPES: COVERAGE UNDER ADMIRALTY           7335
LAW: PROGRAM II-STATE ACT BENEFITS
DREDGING FOR MATERIALS ON NON-NAVIGABLE WATERS         4000    Includes incidental shore operations.
& DRIVERS
DRESS FORM MFG                                         4038    Applies to papier-mache or plaster forms.

DRESS PATTERN MFG-PAPER                                4282    Includes designers, drafting employees, and
                                                               cutters. Magazine printing to be separately rated as
                                                               Code 4299-Printing.
DRESSMAKING OR TAILORING-CUSTOM EXCLUSIVELY            2503    Not mfg. Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 2503 are
                                                               conducted as a separate and distinct business.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                            Page        43


PHRASEOLOGY                                              CLASS    DESCRIP
DRILL BITS - METAL OR WOOD WORKING                       3113

DRILLING NOC & DRIVERS                                   6204    Shall not be assigned at a single job or location to a
                                                                 risk engaged in operations described by another
                                                                 classification.
DRILLING OR REDRILLING OF OIL OR GAS WELLS &             6235
INSTALLATION OF CASING, DRIVERS
DRIVERS, CHAUFFEURS, MESSENGERS, AND THEIR               7380    Applies to employees engaged in such duties on or
HELPERS NOC-COMMERCIAL                                           in connection with a vehicle. This classification
                                                                 also includes garage employees and employees
                                                                 using bicycles in their operations. Duties include,
                                                                 but are not limited to, delivering products owned by
                                                                 the employer. Code 7380 does not apply when the
                                                                 basic classification wording includes drivers,
                                                                 chauffeurs and their helpers. If a separate legal
                                                                 entity is established for delivery of products owned
                                                                 by the employer, assign exposure to Code 7228 or
                                                                 Code 7229. Subject to Rule IV.B. Messenger and
                                                                 courier deliveries of owned documents or goods
                                                                 made by foot or public transportation are assigned
                                                                 to the governing class code.
DRIVING GOLF RANGE                                       9016    See recreation.

DRIVING SCHOOL - AUTO - ALL OTHER EMPLOYEES              9101

DRIVING SCHOOL - AUTO - PROFESSIONAL EMPLOYEES           8868

DRUG & ALCOHOL CONSELING CENTERS                         8832    No patient care.

DRUG & ALCOHOL COUNSELING CENTERS - PATIENT              9040
CARE - ALL OTHER EMPLOYEES
DRUG & ALCOHOL COUNSELING CENTERS - PATIENT              8833
CARE - PROFESSIONALS
DRUG, MEDICINE OR PHARMACEUTICAL PREPARATION             4611    Codes 4611 and 4825-Drug, medicine or
COMPOUNDING OR BLENDING-NO MFG OF INGREDIENTS                    pharmaceutical preparation MFG includes MFG of
                                                                 ingredients shall not be assigned to the same risk
                                                                 unless the operations described by these
                                                                 classifications are conducted as separate and
                                                                 distinct businesses. Metal container mfg. to be
                                                                 separately rated as Code 3220.
DRUG, MEDICINE OR PHARMACEUTICAL PREPARATION FG          4825    Codes 4825 and 4611-Drug, medicine or
INCLUDES MFG OF INGREDIENTS                                      pharmaceutical preparation-compounding or
                                                                 blending-no MFG of ingredients shall not be
                                                                 assigned to the same risk unless the operations
                                                                 described by these classifications are conducted as
                                                                 separate and distinct businesses. Mfg. of metal
                                                                 containers to be separately rates as Code 3220.
DRUMS - FIBER                                            4240

DRY DOCK CONSTRUCTION - FLOATING                         6801

DRY ICE DEALERS - WHOLESALE                              8018

DRYER MFG - COMMERCIAL                                   3076

DRYER MFG - DOMESTIC                                     3179

DRYWALL CONSTRUCTION                                     5445
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                            Page        44


PHRASEOLOGY                                              CLASS    DESCRIP
DUCK CLOTH MFG                                           2501

DUDE RANCHES - CATTLE RANCHES & DRIVERS                  0006

DUDE RANCHES - NOT CATTLE RANCHES &                      9052
SALESPERSONS, DRIVERS - ALL-YEAR OPERATIONS &
SEASONAL
DUMBWAITERS - INSTALLATION                               5160

DUMP REFUGE                                              7590

DUPLICATING MACHINE MFG                                  3574

DUPLICATION AND REPLICATION SERVICE OF                   4360
PRERECORDED AUDIO, VIDEO OR DATA
DYE OR DYE INTERMEDIATE MFG                              4828    Assign to the appropriate chemical Code 4828 or
                                                                 4829.
EARMUFF MFG - INCLUDING INCIDENTAL METAL                 2501

EARTH FILLING IN                                         6045

EGG DEALER-WHOLESALE                                     8018    Includes grading, candling, and packing.

EGG DRYING - INCLUDING BREAKING                          2065

EGG DRYING - NO BREAKING                                 6504

ELECTRIC BLANKET SERVICE OR REPAIR                       9519

ELECTRIC FENCE CONTROL UNIT MFG                          3179

ELECTRIC HEATING PAD MFG                                 3179

ELECTRIC LIGHT OR POWER CO. NOC-ALL EMPLOYEES &          7539    Includes store employees and meter readers.
DRIVERS                                                          Construction of buildings, dams, or reservoirs to be
                                                                 separately rated.
ELECTRIC LIGHT OR POWER COOPERATIVE-REA                  7540    Includes store employees, meter readers.
PROJECT ONLY-ALL EMPLOYEES & DRIVERS                             Construction of buildings, dams or reservoirs to be
                                                                 separately rated. Superintendents, easement
                                                                 solicitors and project coordinators from the time of
                                                                 project initiation to the energizing of any portion of
                                                                 the system to be assigned to Code 8742 real estate
                                                                 agency.
ELECTRIC LIGHT OR POWER LINE CONSTRUCTION &              7538    Codes 7539-Electric light or power company and
DRIVERS                                                          7540-Electric light or power cooperative shall not be
                                                                 assigned at the same job or location to which Code
                                                                 7538 applies.
ELECTRIC LIGHT, POWER, TELEPHONE, TELEGRAPH OR           6217    Contractors engaged exclusively in clearing existing
ALARM CONSTRUCTION BY CONTRACTORS                                right of ways.
ELECTRIC LIGHT, POWER, TELEPHONE, TELEGRAPH OR           7538    Contractors engaged in clearing of right of ways,
ALARM CONSTRUCTION BY CONTRACTORS                                erecting poles, and stringing lines.
ELECTRIC LIGHT, POWER, TELEPHONE, TELEGRAPH OR           7538    Contractors engaged in erection of poles
ALARM CONSTRUCTION BY CONTRACTORS                                exclusively.
ELECTRIC MOTOR REWINDING                                 3643
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page        45


PHRASEOLOGY                                             CLASS    DESCRIP
ELECTRIC OR GAS LIGHTING FIXTURES MFG                   3180    Codes 3180 and 3643-Electric power or
                                                                transmission equipment mfg and 3179-Electrical
                                                                apparatus mfg NOC shall not be assigned to the
                                                                same risk unless the operations described by these
                                                                classifications are conducted as separate and
                                                                distinct businesses.
ELECTRIC POWER OR TRANSMISSION EQUIPMENT MFG            3643    Includes the MFG or repair of motors, generators,
                                                                converters, transformers, switchboards, circuit
                                                                breakers, switches, or switchboard apparatus or
                                                                incidental equipment.
ELECTRIC RAZOR MFG OR REPAIR                            3179

ELECTRICAL APPARATUS INSTALLATION OR REPAIR &           3724    Code 3724 shall not be assigned to employees of
DRIVERS                                                         insureds engaged in the installation or repair of
                                                                electrical apparatus on the premises of the insured.
                                                                Such payroll must be included in the governing
                                                                classification. Erection of poles, stringing of wires,
                                                                installation of service transformers on poles or on
                                                                the outside of buildings or the making of service
                                                                connections to be separately rated as Code 7538
                                                                electric light or power line construction.
ELECTRICAL APPARATUS MFG NOC                            3179    Includes electrical fixtures or appliances. Codes
                                                                3179 and 3643-Electric power or transmission
                                                                equipment MFG shall not be assigned to the same
                                                                risk unless the operations described by these
                                                                classifications are conducted as separate and
                                                                distinct businesses.
ELECTRICAL CORD SET, RADIO, OR IGNITION HARNESS         3681
ASSEMBLY
ELECTRICAL HARDWARE STORES - RETAIL                     8010

ELECTRICAL HARDWARE STORES - WHOLESALE                  8018

ELECTRICAL WIRING-WITHIN BUILDINGS & DRIVERS            5190    Includes installation or repair of fixtures or
                                                                appliances. Installation of electrical machinery or
                                                                auxiliary apparatus to be separately rated as Code
                                                                3724-Electrical apparatus installation or repair.
ELECTRO PHYSICAL THERAPY EQUIPMENT MFG                  3685

ELECTRO STATIC PAINTING - OUTSIDE                       5474

ELECTROPLATING                                          3372    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 3372 are
                                                                conducted as a separate and distinct business.
ELECTROTYPING                                           4299    Codes 4299-Printing and lithographing and
                                                                4304-Newspaper publishing shall not be assigned
                                                                to the same risk unless the operations described by
                                                                these classifications are conducted as separate
                                                                and distinct businesses.
ELEVATOR - GRAIN - TYPE REPAIR SANDING ETC.             5469

ELEVATOR ENTRANCE AND DOOR INSTALLATION                 5102

ELEVATOR ERECTION OR REPAIR                             5160

ELEVATOR INSPECTING                                     8720
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page        46


PHRASEOLOGY                                             CLASS    DESCRIP
ELEVATOR OR ESCALATOR MFG                               3042

ELEVATOR SERVICING - OILING, ADJUSTING &                5160
MAINTENANCE
EMBOSSING (PAPER) & DIE CUTTING                         4279

EMBROIDERY MFG                                          2388

EMERY CLOTH MFG                                         1860

EMERY WORKS & DRIVERS                                   1747    Applies to crushing or grinding. Digging, mining, or
                                                                quarrying to be separately rated.
ENAMEL OR AGATE WARE MFG                                3224

ENAMELED IRONWARE MFG                                   3081

ENAMELING & SANDING - IND - OPERATIONS                  9501

ENGINE - INSTALLATION                                   3724

ENGINE MFG - OUTBOARD MOTORS                            3827

ENGINEERS - SAFETY                                      8742

ENGRAVING                                               4352

ENGRAVING - MFG WAX ENGRAVING -NPD WITH 4350            4299

ENVELOPE MFG                                            4251

ENZYME MFG - CHEESE                                     6504

EPOXY MFG                                               4558

ESCORT SERVICE                                          8742

ESSENTIAL OILS MFG & DISTILLATION                       4825

ETHANOL MFG                                             4740

EXCAVATION & DRIVERS                                    6217    Includes burrowing, filling, or backfilling. Grading or
                                                                excavation in connection with street or road
                                                                construction, dam or lock construction, tunneling,
                                                                pile driving, shaft sinking, caisson or cofferdam
                                                                work to be separately rated.
EXCELSIOR MFG                                           2731

EXERCISE OR HEALTH INSTITUTE & CLERICAL                 9063

EXHIBITIONS                                             9016    See Amusement Park.

EXPEDITER                                               8601

EXPLOSIVES DISTRIBUTORS & DRIVERS                       4777    Includes the preparation of blasting agents and the
                                                                distribution of high explosives. Blasting operations
                                                                to be separately rated as Code 6235. No high
                                                                explosives manufacturing.
EXPLOSIVES OR AMMUNITION MFG CARTRIDGE MFG OR           3574    Includes MFG of components, other than cartridge
ASSEMBLY-SMALL ARMS                                             case MFG, mixing of fulminate, charging, or
                                                                loading. Explosive or fulminate MFG to be
                                                                separately rated.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                            Page       47


PHRASEOLOGY                                              CLASS    DESCRIP
EXPLOSIVES OR AMMUNITION MFG CARTRIDGE OR SHELL          3315    Insertion of percussion caps or primers, loading, or
CASE MFG-METAL                                                   testing with explosives to be separately rated.
EXPLOSIVES OR AMMUNITION MFG NOC & DRIVERS               4771    Includes the following operations whether
                                                                 conducted by individual enterprises or as combined
                                                                 multiple enterprises: bag loading-propellant
                                                                 charges; black powder MFG; cap, primer, fuse,
                                                                 booster, or detonator assembly; cartridge charging
                                                                 or loading; firework mfg; high explosives mfg;
                                                                 projectile, bomb, mine, or grenade loading;
                                                                 projectile or shell mfg; shell case loading and
                                                                 smokeless powder mfg - single base. Code 0771
                                                                 shall be assigned in conjunction with this code to
                                                                 reflect the non-ratable catastrophe loading.
                                                                 Premium generated by Code 0771 is not subject to
                                                                 experience rating or retrospective rating.
EXPLOSIVES OR AMMUNITION MFG PROJECTILE OR               3632    Includes incidental nosing in. Not cartridge or shell
SHELL MFG                                                        case MFG Forging or casting of shapes or loading
                                                                 or testing with explosives to be separately rated.
EXTERMINATOR                                             9014    Includes termite control. Carpentry repair or use of
                                                                 poisonous gases to be separately rated.
EXTRACT MFG                                              4825    Applies to dyewood, licorice, tanning, perfumery,
                                                                 medicinal, or flavoring extract MFG Includes
                                                                 distillation of essential oils.
EXTRUSIONS ALUMINUM MFG                                  3227

EYEGLASS OR EYEGLASS FRAME MFG                           4150

EYELET MFG                                               3270

FABRIC COATING - RUBBER OR PLASTIC                       4410

FABRIC COATING OR IMPREGNATING NOC                       4493    Includes the coating or impregnating of fabrics with
                                                                 oils, varnishes, lacquers, plastics, or rubber.
FACTORY BUILT - HOME ERECTION - WOOD                     5403    Construction work performed at the job site by
                                                                 other than the erection crew to be separately rated.
FARM ANIMAL RAISING & DRIVERS                            0170    Applies to fur-bearing animals including mink,
                                                                 chinchilla and fox.
FARM BERRY OR VINEYARD & DRIVERS                         0079    Applies to all acreage devoted to the raising of all
                                                                 berries, grapes (all types), or hops.
FARM DAIRY & DRIVERS                                     0006    Processing of raw milk received from others and
                                                                 MFG of butter, cheese, and ice cream to be
                                                                 separately rated.
FARM FIELD CROPS & DRIVERS                               0006

FARM FISH HATCHERY & DRIVERS                             0113

FARM FLORIST & DRIVERS                                   0035    Applies to all acreage or facilities devoted to the
                                                                 raising and cultivating of potted houseplants,
                                                                 freshcut flowers, and flower bulbs- raising and
                                                                 harvesting of annuals, perennials, or other bedding
                                                                 plants used in garden beds or as ground covers-
                                                                 growing, harvesting, and processing of algae-
                                                                 hydroponic vegetable growing and mushroom
                                                                 farming. Wholesale or retail sales conducted from
                                                                 the farm location are also assigned to Code 0035.
FARM GARDENING-MARKET OR TRUCK & DRIVERS                 0008
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                              Page         48


PHRASEOLOGY                                            CLASS    DESCRIP
FARM GOAT OR SHEEP RAISING & DRIVERS                   0006

FARM LABOR IN CONJUNCTION WITH ASYLUMS                 9040

FARM LIVESTOCK OR CATTLE RAISING NOC & DRIVERS         0006

FARM MACHINERY DEALER-ALL OPERATIONS & DRIVERS         8116    Includes demonstration.

FARM MACHINERY OPERATION-BY CONTRACTOR &               0050    Sales or manufacturing of merchandise, machinery
DRIVERS                                                        or equipment to be separately rated.
FARM NOC & DRIVERS                                     0006    For the purpose of the application of workers
                                                               compensation rates, a farm is defined as any
                                                               parcel(s) of land used for the purpose of
                                                               agriculture, horticulture, viticulture, dairying or stock
                                                               or poultry raising, as a business or commercial
                                                               venture. A division of payroll may be allowed for
                                                               each separate and distinct type of commercial farm
                                                               operation as described by the manual
                                                               classifications described herein, provided that
                                                               separate records of payrolls are maintained. Each
                                                               classification includes all employees of whatever
                                                               nature, other than domestic workers including
                                                               drivers and all normal repair and maintenance of
                                                               buildings or equipment performed by the
                                                               employees of the insured. Such activities as the
                                                               maintenance of cows, hogs, or fowl for family use;
                                                               a family orchard or truck garden; and hay or grain
                                                               crop raised for the purpose of maintaining work
                                                               animals on the farm shall be considered usual and
                                                               incidental to the operation of any type of farm.
FARM NURSERY EMPLOYEES & DRIVERS                       0005    Applies to all acreage or facilities devoted to the
                                                               propagation of trees, shrubs, plants, or flowering
                                                               shrubs or plants not included under Code 0035.
                                                               Operations involve planting, fertilizing, watering,
                                                               trimming, potting and repotting plants, and
                                                               transplanting at the nursery location. Additionally,
                                                               these insureds may deliver their products to
                                                               customers and also plant these products at their
                                                               customers' location(s). Wholesale or retail sales
                                                               conducted from the nursery location and sod
                                                               dealers, who do not grow sod, are also assigned to
                                                               Code 0005. Refer to Code 0042 for sod growing
                                                               and harvesting operations.
FARM ORCHARD OR GROVE & DRIVERS                        0016    Applies to all acreage or facilities devoted to the
                                                               raising of fruit, nuts, or avocados. Crops including,
                                                               but not limited to, apples, apricots, bananas, black
                                                               walnuts, cherries, coffee, English walnuts, figs,
                                                               filberts, macadamia nuts, nectarines, nuts, papaya,
                                                               peaches, pears, plums, prunes, walnuts, and other
                                                               orchard grown crops are also assigned to Code
                                                               0016.
FARM PIGS                                              0006

FARM POULTRY OR EGG PRODUCER & DRIVERS                 0034    Including, but not limited to, the operation of
                                                               apiaries or aviaries, or raising of chickens, ducks,
                                                               emu, geese, pheasants, pigeons and turkeys.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page        49


PHRASEOLOGY                                              CLASS    DESCRIP
FARM PRODUCTS - RAISING, HARVESTING AND                  0008    The following farm products are included under
PREPARING FOR MARKET, HAY ALFALFA, ALL CEREAL                    Code 0008: mint, potatoes, beets, sugar, onions,
GRAINS SUCH AS WHEAT, BARLEY, RICE, CORN AND                     dry pumpkins, ginseng, peas, dry squash, melons.
FEEDING OF FOWL AND LIVESTOCK & DRIVER
FARM PRODUCTS - RAISING, HARVESTING AND                  0006    The following farm products are included under
PREPARING FOR MARKET, HAY, ALFALFA, ALL CEREAL                   Code 0006: alfalfa, dairy farms, hay, stock farms,
GRAINS SUCH AS WHEAT, BARLEY, RICE, CORN AND                     barley, dill, hogs, sheep, beans (dry), garlic, horses,
FEEDING OF FOWL AND LIVESTOCK - INCLUDING DRIVER                 sugarcane, mustard, timothy, goats, oats, wheat,
                                                                 cattle, grass seed, rice, clover, grain, rye, corn.
FARM TREE OR SHRUB & DRIVERS                             0005    Including planting

FEATHER DYEING & DRIVERS                                 2586

FEATHER OR FLOWER MFG-ARTIFICIAL                         2534

FEATHER PILLOW MFG                                       2501    No mattress or box spring MFG

FEATHERS- WASHING, STEAMING, CLEANING &                  8103
RENOVATING
FEED LOTS- COMMERCIAL & DRIVERS                          8288    Does not apply to risks operating farms or ranches
                                                                 or engaged in butchering or packing house
                                                                 operations.
FEED MFG - PORTABLE & DRIVERS                            0050

FEED, FERTILIZER, HAY, OR GRAIN DEALER & LOCAL           8215    Includes incidental blending. Application of fertilizer
MANAGERS, DRIVERS-NO MFG                                         by use of farm machinery or equipment to be
                                                                 separately rated under Code 0050. Fertilizer MFG
                                                                 to be separately rated under Code 4583.
FELDSPAR MINING & DRIVERS                                1624

FELTING MFG                                              2288

FENCE - ERECTION - WOOD                                  5645

FENCE ERECTION - METAL                                   6400

FENCE MFG-WOOD, PICKET & DRIVERS                         2802

FERRIES COVERAGE UNDER ADMIRALTY LAW PROGRAM I           7016    Includes dock employees.

FERRIES COVERAGE UNDER ADMIRALTY LAW PROGRAM             7024    Includes dock employees.
II-STATE ACT BENEFITS
FERRIES PROGRAM II STATE ACT                             7024    Includes dock employees.

FERTILIZER - LIQUID - LAWN & TREE APPLICATION            0042

FERTILIZER - LIQUID- LAWN- DISTRIBUTION                  8350

FERTILIZER APPLICATION - SPECIALIST & DRIVERS            0050

FERTILIZER MFG & DRIVERS                                 4583    Not rendering or garbage works. Includes
                                                                 manufacturing plants solely engaged in the wet or
                                                                 dry mixing of fertilizers. Fertilizer dealer to be
                                                                 separately rated under Code 8215. Codes 4583
                                                                 and 2089-Packing house shall not be assigned to
                                                                 the same risk unless the operations described by
                                                                 these classifications are conducted as separate
                                                                 and distinct businesses.
FIBER FURNITURE                                          2913
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page        50


PHRASEOLOGY                                             CLASS    DESCRIP
FIBER GOODS MFG                                         4263    Fiberboard MFG to be separately rated as Code
                                                                4239-Paper MFG
FIBERBOARD MFG                                          4239

FILE MFG                                                3118

FILING FOLDERS OR INDEXING DEVICES MFG                  4251

FILM EXCHANGE & CLERICAL                                4362    Includes projection rooms. Film exchanges located
                                                                at motion picture studios to be separately rated as
                                                                Code 4360-Motion picture.
FILM PRINT SHOPS-ALL EMPLOYEES & CLERICAL,              4361    Includes developing and printing of film.
SALESPERSONS, DRIVERS
FILTER (CLOTH) FOR DAIRY INDUSTRY                       2501

FILTERS - REPLACEMENT ONLY                              9521

FILTERS MFG - CAR                                       3146

FIRE ALARM INSTALLATION OR REPAIR & DRIVERS             7605

FIRE ALARM SYSTEM (SIREN) MFG                           3179

FIRE ALARM TELEPHONE OR TELEGRAPH LINE                  7601    Code 7600-Telephone or telegraph company shall
CONSTRUCTION & DRIVERS                                          not be assigned at the same job or location to
                                                                which Code 7601 applies.
FIRE DEPARTMENT - VOLUNTEER                             7709    Population of area served is based on the latest
                                                                available census data, and includes not only the
                                                                population of the city, town township, etc. where the
                                                                department is located, but also the population of
                                                                any area serviced under a fire protection contract or
                                                                similar agreement. The premiums on the fire
                                                                department shall be charged in addition to the
                                                                premium charged for all other operations insured
                                                                under this policy. Includes volunteer firefighters
                                                                who also perform emergency medical services.
                                                                Separately rate employees who perform only EMS
                                                                duties and no firefighting to Code 7705 or 7710.
                                                                Separately rate nonvolunteer firefighters and
                                                                drivers to Code 7704.
FIRE DOOR FABRICATION - IRON OR STEEL & DRIVERS         3040

FIRE DOOR INSTALLATION - INSIDE BUILDINGS               5102

FIRE DOOR INSTALLATION - OUTSIDE BUILDINGS              5040

FIRE ESCAPES - INSIDE BUILDINGS                         5102

FIRE ESCAPES - OUTSIDE BUILDINGS                        5040

FIRE EXTINGUISHER - SERVICE OR RECHARGE & DRIVERS       7380

FIRE EXTINGUISHER MFG & ASSEMBLY                        4635

FIRE PATROL OR PROTECTIVE CORPS & DRIVERS               7704    Not salvage operations.

FIRE PROOF SHUTTER ERECTION & REPAIR                    5040

FIRE PROOF TILE SETTING                                 5022
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page         51


PHRASEOLOGY                                              CLASS    DESCRIP
FIRE TRUCK MFG                                           3808

FIREFIGHTERS & DRIVERS - NON-VOLUNTEER                   7704

FIREMAN (STATIONERY ENGINEER)                            9015

FIREPLACE CONSTRUCTION                                   5022

FIREPLACE CONSTRUCTION - TILE                            5348

FIREPROOF CONSTRUCTION - WIRE LATH & CONCRETE            5480

FIREPROOF EQUIPMENT MFG                                  3076    Includes metal furniture, filing equipment, and
                                                                 incidental woodworking. Separately rate: MFG of
                                                                 fireproof doors or shutters that are wood, covered
                                                                 with metal, or structural or reinforcing materials.
FIREWORKS EXHIBITION & DRIVERS                           9180

FIREWORKS MFG                                            4771    See Explosives.

FISH CURING                                              2101    Applied to shore or dock work only.

FISH FLY TYING                                           2534

FISH OIL MFG                                             4665

FISHING ROD AND TACKLE MFG                               4902

FISHING VESSELS NOC COVERAGE UNDER ADMIRALTY             7016    Includes packing, curing, or shipping fish and repair
LAW: PROGRAM I                                                   of nets or boats
FISHING VESSELS NOC COVERAGE UNDER ADMIRALTY             7024    Includes packing, curing, or shipping fish and repair
LAW: PROGRAM II-STATE ACT BENEFITS                               of nets or boats
FLAGS & BUNTING ERECTION                                 5102

FLAME PROOFING DRAPERIES                                 9521

FLAME SPRAYING METAL                                     3632

FLASHLIGHT MFG OR ASSEMBLING                             3648

FLAX SPINNING AND WEAVING                                2220

FLAX STRAW - BALED - BUYING STORING & SELLING            8215

FLINT OR SPAR GRINDING AND DRIVERS                       1752

FLOODLIGHTING OF STADIUMS, PARKS & DRIVERS               7538

FLOODLIGHTS-ERECTION OF TEMPORARY FLOODLIGHTS            3724
& DRIVERS
FLOOR - LAYING - MASTIC FLOOR MIX & DRIVERS              5221

FLOOR COVERING - RETAIL - SAMPLES ONLY - NO              8017
INSTALLATION OR DELIVERY
FLOOR COVERING INSTALLATION - RESILIENT FLOORING -       5478    Ceramic tile, mosaic, and indoor stone to be
CARPET AND LAMINATE FLOORING                                     separately rated to Code 5348. Refer to Code 5437
                                                                 for the installation of wood flooring requiring cutting,
                                                                 sanding, drilling and attaching using nails, screws
                                                                 or pegs.
FLOOR COVERINGS - RETAIL - INCLUDING INSTALLATION        8044
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                             Page        52


PHRASEOLOGY                                           CLASS    DESCRIP
FLOOR LAYING - LINOLEUM, ASPHALT, RUBBER OR           5478    Applies to the installation of carpet, linoleum, vinyl,
COMPOSITION TILING                                            asphalt, or rubber tiling. Stone, mosaic, terrazzo, or
                                                              ceramic tile work to be separately rated to Code
                                                              5348 if performed inside or Code 5022 if performed
                                                              outside.
FLOOR LAYING - TILE -CERAMIC                          5348

FLOOR SANDING OR SCRAPING - WOOD FLOORS               2812    Refer to Code 5478 for laminate wood flooring such
                                                              as engineered wood flooring installed using
                                                              glue-down or interlocking methods. Not applicable
                                                              to contractors who perform any other carpentry
                                                              operations at the same job or location.
FLOOR WAXING OR POLISHING                             9014

FLOORING MFG - WOOD                                   2731

FLOORING SURFACING MACHINE MFG                        3632

FLOORS - WAXING & POLISHING MFG                       4557

FLORESCENT LIGHT FIXTURE BALLAST REMOVAL              8500
CONTAINING PCB'S
FLOUR MIXING AND BLENDING-NO MILLING                  6504

FLUORESCENT LIGHT BULB INSTALLATION & CLEANING        5190

FLUORSPAR MINING                                      1164

FLUX PASTE MFG                                        4557

FLY PAPER MFG - NO PAPER MAKING                       4250

FOGGER MECHANICAL                                     3643

FOOD PROCESSING EQUIPMENT MFG                         3632

FOOD SUNDRIES MFG NOC                                 6504    No cereal milling. Includes cleaning, grinding,
                                                              sorting, or mixing of coffee, sugars, confections,
                                                              pastry flours, spices, or nuts.
FOOTBALL, SOCCER, VOLLEYBALL OR BASKETBALL MFG        2688
(BLADDER MFG TO BE SEPARATELY RATED)
FOR REPORTING NON RATABLE PORTION OF RATE FOR         0773
CODE 4773
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0770
CODE 4770
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0771
CODE 4771
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0774
CODE 4774
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0775
CODE 4775
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0776
CODE 4776
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0779
CODE 4779
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0799
CODE 4779
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                          Page       53


PHRASEOLOGY                                           CLASS    DESCRIP
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         0763
CODE 7323
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         7445
CODE 7405
FOR REPORTING NON-RATABLE PORTION OF RATE FOR         7453
CODE 7431
FOREST FIRE FIGHTING & DRIVERS                        7704    Applies to organizations serving the public through
                                                              firefighting and related fire protection services.
                                                              Includes firefighters who also perform emergency
                                                              medical services. Separately rate employees who
                                                              perform only EMS duties and no firefighting to
                                                              Code 7705 or 7710. Separately rate volunteer
                                                              firefighters and drivers to Code 7709.
FOREST RANGERS                                        7720

FORGING WORK-DROP OR MACHINE                          3110    Includes trimming. The machining of forgings or die
                                                              making operations shall be assigned to Code
                                                              3632-Machine shop.
FOUNDRY - LARGE EQUIPMENT DEALERS                     8107

FOUNDRY - MALLEABLE IRON                              3086

FOUNDRY FERROUS-NOC                                   3081

FOUNDRY NONFERROUS                                    3085

FOUNDRY PASTE MFG                                     1747

FOUNDRY STEEL CASTINGS                                3082

FOWL PROCESSING PRE-COOKING                           2095

FRATERNAL SOCIETY & CLERICAL                          9061

FREEZING VEGETABLES WHEN PROCESS IS THE SAME AS       2111
CANNING.
FREIGHT HANDLING NOC COVERAGE UNDER STATE ACT         7360    These classifications include freight checkers.
ONLY                                                          Stevedoring to be separately rated; drivers to be
                                                              separately rated as Codes 7228 and 7229-Trucking
                                                              NOC.
FREIGHT HANDLING NOC COVERAGE UNDER U.S. ACT          7350    These classifications include freight checkers.
                                                              Stevedoring to be separately rated; drivers to be
                                                              separately rated as Codes 7228 and 7229-Trucking
                                                              NOC.
FREIGHT HANDLING-PACKING, HANDLING, OR SHIPPING       7360    These classifications include freight checkers.
EXPLOSIVES OR AMMUNITION-UNDER CONTRACT                       Stevedoring of explosives or ammunition to be
COVERAGE UNDER STATE ACT ONLY                                 separately rated to the appropriate stevedoring
                                                              classification. Drivers to be separately rated as
                                                              Codes 7228 and 7229-Trucking-hauling explosives
FREIGHT HANDLING-PACKING, HANDLING, OR SHIPPING       7350    These classifications include freight checkers.
EXPLOSIVES OR AMMUNITION-UNDER CONTRACT                       Stevedoring of explosives or ammunition to be
COVERAGE UNDER U.S. ACT                                       separately rated to the appropriate stevedoring
                                                              classification. Drivers to be separately rated as
                                                              Codes 7228 and 7229-Trucking-hauling explosives
FRIT MFG                                              1438

FROZEN BAKERY PRODUCTS MFG. AND DRIVERS               2003
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                              Page     54


PHRASEOLOGY                                              CLASS    DESCRIP
FRUIT EVAPORATING OR PRESERVING                          2112    Includes jam, jelly, or cooked fruit syrup MFG. No
                                                                 canneries. No fruit juice MFG. Can MFG to be
                                                                 separately rated as Code 3220.
FRUIT JUICE MFG AND DRIVERS                              2143    Includes incidental fruit preserving or bottling. Can
                                                                 MFG to be separately rated as Code 3220.
FRUIT PACKING                                            2105    Fruit evaporating or preserving to be separately
                                                                 rated as Code 2112. Canneries to be separately
                                                                 rated as Code 2111.
FUEL AND MATERIAL DEALER NOC & LOCAL MANAGERS,           8232    No secondhand building materials or lumber.
DRIVERS                                                          Applicable to risks dealing in at least three of the
                                                                 following classifications of materials: 1. Coal, fuel
                                                                 oil, wood, or ice. 2. New building materials
                                                                 including lumber. 3. Hay, grain, feed, or seed 4.
                                                                 Agricultural implements.
FUEL INJECTION DEVICE MFG                                3581    Includes the manufacture of devices used in
                                                                 vehicles or other equipment to monitor, meter or
                                                                 distribute fuel such as, but not limited to,
                                                                 carburetors, fuel pumps, super chargers, turbo
                                                                 chargers and throttle bodies.
FUEL PUMP MFG - AUTO                                     3581

FULFILLMENT CENTERS                                      8010    See Packaging-Contract.

FUNERAL DIRECTOR & DRIVERS                               9620

FUR CLOTHING - CLEANING, TUMBLING, GLAZING,              2586
COMBING
FUR CLOTHING MFG                                         2501    Preparation of skins to be separately rated.

FUR COAT OR JACKET MFG - CUSTOM MADE                     2503

FUR DRESSING OR DYEING                                   2600

FUR PASTERS - PASTING FUR ON PAPER                       2623

FUR PROCESSING - PREPARING SKINS                         2600

FURNACE CLEANING - SUCTION METHOD                        9014

FURNACE INSTALLATION - HOT AIR                           5537

FURNACE INSTALLATION - HOT WATER OR STEAM &              5183
DRIVERS
FURNACE MFG OIL OR GAS FIRED                             3169

FURNISHING GOODS MFG NOC                                 2501    Includes wearing apparel, draperies, or household
                                                                 furnishings from textile fabrics.
FURNITURE ASSEMBLY-WOOD-FROM MANUFACTURED                2881    Includes finishing. Codes 2881 and 2883-Furniture
PARTS                                                            MFG and 2735-Furniture stock MFG shall not be
                                                                 assigned to the same risk unless the operations
                                                                 described by these classifications are conducted as
                                                                 separate and distinct businesses.
FURNITURE FRAME MFG                                      2883

FURNITURE MFG - WROUGHT IRON & DRIVERS                   3041

FURNITURE MFG-METAL                                      3076
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                               Page    55


PHRASEOLOGY                                             CLASS    DESCRIP
FURNITURE MFG-WOOD-NOC                                  2883    Includes assembling or finishing.

FURNITURE MOVING & STORAGE, DRIVERS                     8293

FURNITURE OR FIXTURES INSTALLATION-PORTABLE NOC         5146    Applies to installation in offices or stores.

FURNITURE PAINTING OR STAINING, NO MFG & DRIVERS        9501

FURNITURE RENTAL-CHAIRS, COAT RACKS, DISHES &           8044
DRIVERS
FURNITURE STOCK MFG                                     2735

FURNITURE UPHOLSTERING                                  9522

FURRIERS - REPAIRING OR REMODELING - NOT CUSTOM         2503
WORK
FUSE MFG HOUSEHOLD                                      3648

GALLERY - ART - ALL OTHER EMPLOYEES                     9101

GALLERY - ART - PROFESSIONAL EMPLOYEES                  8868

GALVANIZING OR TINNING-NOT ELECTROLYTIC                 3373    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 3373 are
                                                                conducted as a separate and distinct business.
GAME RESERVE - SHOOTING                                 9180

GAMES                                                   9016    See Recreational Facilities.

GARAGES - OPERATED BY HOTELS                            9052

GARBAGE ASHES OR REFUSE COLLECTION & DRIVERS            9403    Reduction, rendering, or fertilizer plants to be
                                                                separately rated.
GARBAGE DISPOSAL UNIT MFG                               3188

GARBAGE WORKS                                           7590    Applies to reduction or incineration. Drivers to be
                                                                separately rated as Code 9403-Garbage collection.
GARMENT RACK INSTALLATION                               5437

GARMENT RACK MFG - METAL                                3076

GAS BENCH AND RETORT INSTALLATION & DRIVERS             3724

GAS CO.-NATURAL GAS-LOCAL DISTRIBUTION & DRIVERS        7502    Applies to all operations including store employees
                                                                and meter readers. Separately rate: drilling or
                                                                operation of wells, construction or operation of
                                                                cross-country pipelines, or construction of buildings
                                                                or gasholders.
GAS DEALER-LIQUEFIED PETROLEUM GAS & DRIVERS            8350    Applies to all operations including store employees;
                                                                installation, servicing, or repair of customers'
                                                                equipment or appliances. Distribution by gas mains
                                                                or piping from central tanks to be separately rated
                                                                as Code 7502-Gas distributing.
GAS ENGINE IGNITION APPARATUS MFG                       3648

GAS HOLDER - ERECTION                                   5040

GAS HOLDER - PAINTING                                   5037
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page       56


PHRASEOLOGY                                            CLASS    DESCRIP
GAS HOLDER MFG                                         3620

GAS LAMP CLEANING                                      9014

GAS MAIN OR CONNECTION CONSTRUCTION & DRIVERS          6319    Includes tunneling at street crossings when not
                                                               performed under air pressure. All other tunneling to
                                                               be separately rated. Separately rate: the
                                                               construction of pipelines between natural gas
                                                               producing fields and points of connection with local
                                                               distributing systems. Such cross-country pipeline
                                                               construction shall be rated as code 6233 - Oil or
                                                               Gas Pipeline Construction. Code 7502 - Gas
                                                               Company shall not be assigned at the same job or
                                                               location to which Code 6319 applies.
GAS METER MFG                                          3574

GAS OR GASOLINE ENGINE MFG                             3827    Foundry operations to be separately rated.

GAS OR OIL BURNER INSTALLATION COMMERCIAL &            3724
DRIVERS
GAS OR OIL BURNER INSTALLATION-DOMESTIC &              5183
DRIVERS
GAS OR OIL LEASE OPERATOR-NATURAL GAS-ALL              1320    Separately rate: erecting or dismantling of derricks;
OPERATIONS & DRIVERS                                           drilling, installation or recovery of casing; well
                                                               shooting; cementing; tank building; topping
                                                               operations; or gasoline recovery.
GAS TANK MFG - LARGE                                   3620

GAS TANK MFG - SMALL                                   3066

GAS WORKS & DRIVERS                                    7502    Applies to all operations including store employees
                                                               and meter readers. Construction of buildings or
                                                               gasholders to be separately rated.
GAS, STEAM AND HOT WATER APPARATUS - SUPPLIES,         8111
DEALERS & DRIVERS
GASKET OR WASHER MFG - NOT METAL                       2651

GASOLINE OR OIL SUPPLY STATIONS - MAINTENANCE BY       8387    Stores to be separately rated.

GASOLINE OR OIL DEALER & DRIVERS                       8350    Retail gasoline stations to be separately rated as
                                                               Code 8381 or 8387 - Automobile Service Stations &
                                                               Drivers.
GASOLINE PUMP INSTALLATION & DRIVERS                   5183

GASOLINE RECOVERY & DRIVERS                            4740    Applies to recovery from casing head or natural
                                                               gas.
GASOLINE STATION - RETAIL & DRIVERS NOC                8387    Includes retail diesel stations. Codes 8387 and
                                                               8391- Automobile garage, sales or service agency
                                                               and Code 8392-Automobile storage garage shall
                                                               not be assigned to the same risk unless the
                                                               operations described by these classifications are
                                                               conducted as separate and distinct businesses.
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page        57


PHRASEOLOGY                                             CLASS    DESCRIP
GASOLINE STATION - RETAIL - SELF-SERVICE                8381    Codes 8381 and 8387-Gasoline station NOC,
                                                                8391- Automobile garage, sales or service agency
                                                                or Code 8392-Automobile storage garage shall not
                                                                be assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses. Applies to retail
                                                                gasoline stations where the customer pumps the
                                                                gasoline. The employee exposure is that of a
                                                                cashier in a physically separate structure who
                                                                controls the pumps by remote control and receives
                                                                payment from the customer. Gasoline stations with
                                                                both full service and self-service operations shall be
                                                                assigned to Code 8387.
GAUGE - LIQUID OR OIL                                   3634

GAUGE PRESSURE - DIAL                                   3685

GAUGE PRESSURE - STEAM OR AIR                           3685

GEAR MFG OR GRINDING                                    3635    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 3635 are
                                                                conducted as a separate and distinct business.
GELATINE MFG - NOT FOOD                                 4653

GELATINE MFG - REFINED FOOD PRODUCT                     6504

GENERATOR BRUSH MFG                                     3643

GEOPHYSICAL EXPLORATION NOC-ALL EMPLOYEES &             7380    Core drilling to be separately rated as Code
DRIVERS                                                         6204-Drilling NOC.
GEOPHYSICAL EXPLORATION SEISMIC-ALL EMPLOYEES &         8606
DRIVERS
GINSENG GROWING - PLANTING, CULTIVATING, AND            0008
HARVESTING
GLASS MERCHANT                                          4130    Includes bending, grinding, beveling, or silvering of
                                                                plate glass.
GLASS MFG & DRIVERS                                     4101    Includes the MFG of blown sheet window, polished
                                                                plate, ribbed, rolled, colored, figured, or wire glass.
                                                                Digging or quarrying to be separately rated.
GLASS MFG-CUT                                           4113

GLASS WINDOW MFG-STAINED                                4133    Includes glass MFG

GLASSWARE MFG NO AUTOMATIC BLOWING MACHINES             4111    Digging or quarrying to be separately rated.

GLASSWARE MFG NOC                                       4114    Digging or quarrying to be separately rated.

GLAZIER-AWAY FROM SHOP & DRIVERS                        5462

GLOVE LINING MFG                                        2670

GLOVE MFG-LEATHER OR TEXTILE                            2670    Tanning of leather or MFG of textile fabric to be
                                                                separately rated.
GLOVE OR MITTEN MFG-KNIT                                2362    Yarn MFG to be separately rated.

GLUCOSE MFG                                             4703
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page        58


PHRASEOLOGY                                              CLASS    DESCRIP
GLUE MFG & DRIVERS                                       4653    Shall not be assigned to a risk engaged in
                                                                 operations described by another classification
                                                                 unless the operations subject to Code 4653 are
                                                                 conducted as a separate and distinct business.
GOLD LEAF MFG                                            3383

GOLF BALL MFG - RUBBER                                   4902

GOLF CART MFG OR ASSEMBLY - ENTIRE VEHICLE               3865

GOLF CLUB HEADS AND/OR SHAFT MFG - WOOD                  2841

GOLF CLUBS-MFG OR ASSEMBLING                             4902

GOLF COURSE, NOT MINIATURE-PUBLIC OR PRIVATE             9060

GOLF COURSES - OPERATED BY HOTELS                        9052

GOLF DRIVING RANGES                                      9016

GRADING OF LAND NOC & DRIVERS                            6217    Includes burrowing, filling, or backfilling. Separately
                                                                 rate: mass rock excavation, grading, or excavation
                                                                 in connection with street or road construction, pile
                                                                 driving, shaft sinking, caisson or cofferdam work.
GRAIN - SHELLING ON FARM - UNDER CONTRACT                0050

GRAIN - TRIMMERS                                         7317

GRAIN BIN / SILO - GLASS FUSED TO STEEL & DRIVERS        5538

GRAIN BIN / SILO - METAL & DRIVERS                       5538

GRAIN BIN / SILO BUILDING - SHOP - SHEET METAL           3066

GRAIN ELEVATOR OPERATION & LOCAL MANAGERS,               8304    Floating elevators to be separately rated under the
DRIVERS                                                          appropriate vessel classification.
GRAIN MILLING                                            2014

GRAIN OR FEED MILLING                                    2014    Field crops such as wheat, oats, barley, rye, rice, or
                                                                 corn and the preparation of cereal or compound
                                                                 feeds for livestock is contemplated. Grain storage
                                                                 away from the milling plant or grain storage that is
                                                                 not directly connected to the plant by a piping or
                                                                 conveyor system to be separately rated as Code
                                                                 8304 - Grain Elevator Operation and Local
                                                                 Managers, Drivers.
GRANDSTANDS OR BLEACHERS ERECTION - PORTABLE -           5102
METAL
GRANITE CUTTING OR POLISHING AND DRIVERS                 1808

GRAPHITE MFG-NOT ARTIFICIAL & DRIVERS                    1452    Artificial graphite MFG rated as Code 1430-Lead
                                                                 MFG
GRATES - INSTALLATION OR REPLACING IN BOILERS            3724
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page       59


PHRASEOLOGY                                            CLASS    DESCRIP
GREASE OR OIL MIXING OR BLENDING                       4712    Codes 4712 and 4740 - Oil refining or Code 8350 -
                                                               Oil or gasoline dealer must not be assigned to the
                                                               same risk unless the operations described by these
                                                               classifications are conducted as separate and
                                                               distinct businesses. No rendering or petroleum
                                                               refining.
GREENHOUSE ERECTION-ALL OPERATIONS                     5402

GRILLS                                                 3169

GRINDERS - PRECISION TOOL GRINDERS & SHARPENERS        3113

GRINDERS MACHINE MFG                                   3632

GRINDING - EMERY WHEELS                                1747

GRINDING IRON OXIDE                                    4558

GRINDSTONE MFG - NO QUARRYING                          1808

GROCERY, TEA OR COFFEE DEALER-RETAIL                   8006    Applies to house-to-house sale of coffee, tea, or
                                                               groceries and includes incidental stores or
                                                               warehouses.
GROUP HOMES - ALL EMPLOYEES AND SALESPERSONS,          8842    Includes group homes, group foster homes,
DRIVERS                                                        halfway houses that provide rehabilitation services,
                                                               shelters, and independent supportive living homes
                                                               for mentally, physically, or emotionally challenged
                                                               individuals. Juvenile detention centers, "boot
                                                               camps", and halfway houses for convicts are to be
                                                               separately rated to Code 7720. Detoxification,
                                                               treatment, and rehabilitation of alcoholics or
                                                               narcotic addicts are separately rated to the
                                                               appropriate hospital classification codes.
GROUTING - DRILLING OF HOLES & DRIVERS                 6204

GROUTING - PLACING OF CEMENT OR PLASTIC                5213
COMPOUND
GUARDS - BANKS AND TRUST COMPANIES                     9015

GUARDS - LIFE GUARDS                                   7720

GUARDS - WATCHMEN                                      7720

GUIDES - TOUR - TRAVELING                              9016

GUMMED TAPE MFG                                        4279

GUMMING & LABELING MACHINE MFG                         3548

GUMMING MACHINE INSTALLATION                           5191

GUN ASSEMBLY ON TURRET                                 3632    Including machinery

GUNITING - NOT CHIMNEYS - ALL OPERATIONS & DRIVERS     5213    Guniting on chimneys to be separately rated as
                                                               Code 5000 - Chimney construction.
GUNSTOCK MFG                                           2841

GYMNASIUMS - HEALTH CLUBS                              9063
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page        60


PHRASEOLOGY                                             CLASS    DESCRIP
HAIR - PREPARATION FOR BRUSH MFG DEHAIRING              2600
SEPARATELY RATED
HAIR GOODS MFG                                          2534    Applies to products made from human hair.

HAMMERCRAFT WORK                                        3066

HAMMOCK MFG                                             2501

HAND BILL DISTRIBUTION                                  8745

HAND TRUCK MFG                                          3865

HANDKERCHIEF MFG                                        2501

HARDWARE MFG NOC                                        3146

HARNESS OR SADDLE MFG                                   4902

HARVESTING CRANBERRIES - CONTRACTOR                     0050

HAT BLOCK MFG                                           2841

HAT CHECK STANDS                                        8017

HAT CLEANING                                            8017

HAT MFG                                                 2501    Includes blowing, starting, or forming of hat shapes.
                                                                Hatters' fur MFG to be separately rated as Code
                                                                2623.
HATTERS FUR MFG                                         2623

HAULING EXPLOSIVES OR AMMUNITION-LOCAL HAULING          7228
ONLY-ALL EMPLOYEES & DRIVERS
HAY BALING & DRIVERS                                    0050

HAY DRYING                                              2014

HAZARD WASTE REMOVAL & DRIVERS                          9403

HEALTH OR EXERCISE INSTITUTE & CLERICAL                 9063

HEALTH SPA OR STEAM BATH NOC & CLERICAL                 9063

HEAT EXCHANGER MFG.                                     3807

HEAT TREATING-METAL                                     3307    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 3307 are
                                                                conducted as a separate and distinct business.
HEATER INDUCTION REPAIR - OUTSIDE                       3724

HEATER INDUCTION REPAIR - SHOP                          3175

HEATER INSTALLATION - OIL BURNING                       5183

HEATER MFG OIL BURNING                                  3169

HEATING AND AIR-CONDITIONING DUCTWORK - SHOP AND        5537
OUTSIDE AND DRIVERS - FURNACE AND DUCTWORK
INSTALLATION, SERVICE AND REPAIR
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                              Page         61


PHRASEOLOGY                                             CLASS    DESCRIP
HEATING, VENTILATION, AIR-CONDITIONING AND              5537    Includes all aspects of air-conditioning and heating
REFRIGERATION SYSTEMS - INSTALLATION, SERVICE AND               installation and repair. Division of payroll between
REPAIR - SHOP, YARD AND OUTSIDE AND DRIVERS                     5537 and any other contracting classification is not
                                                                permitted when all or a majority portion of the work
                                                                for an HVAC contract is performed by a single
                                                                contractor.
HEEL COVERING - CLOTH, PLASTIC SHEETS, LEATHER,         2651
ETC
HEEL COVERING - PYROXYLIN PLASTIC                       4452

HEEL MFG - WOOD                                         2841

HEMP GROWING                                            0006

HOD HOIST OR CONSTRUCTION ELEVATOR                      9529    Such operations performed by contractors who
INSTALLATION, REPAIR OR REMOVAL & DRIVERS                       erect, repair or remove hod hoists or construction
                                                                elevators as an incidental part of their construction
                                                                work are to be included in the classification with
                                                                which the work is associated.
HOME FOR AGED-ALL EMPLOYEES                             8829

HOME, PUBLIC, AND TRAVELING HEALTHCARE - ALL            8835
EMPLOYEES
HOMEMAKER SERVICE - PHYSICAL ASSISTANCE                 8835    Applies to businesses or individuals providing
                                                                homemaker and companion services, while
                                                                physically assisting, convalescents, aged, acutely
                                                                or chronically ill, or disabled persons in the activities
                                                                of daily living.
HONE OR OIL STONE MFG & DRIVERS                         1807    Quarrying to be separately rated.

HONEY PROCESS                                           6504

HORN GOODS MFG-FABRICATED PRODUCTS MFG                  4452    Applies to the MFG of horn goods by such
                                                                operations as machining, bending, buffing, or
                                                                polishing.
HORSE SHOW OPERATION BY OWNER OR LESSEE &               9016    Includes musicians and box office employees.
DRIVERS                                                         Operation or maintenance of amusement devices
                                                                to be separately rated as Code 9180-Amusement
                                                                device operation NOC.
HORSE SHOW STABLE EMPLOYEES & DRIVERS                   8279

HORSERADISH MFG                                         6504

HORSESHOE MFG                                           3146    Steelmaking or rolling mills to be separately rated.

HOSE MFG - WOVEN FIRE HOSE FROM LINEN THREAD            2402

HOSIERY DYEING & FINISHING                              2361

HOSIERY MFG                                             2361    Yarn MFG to be separately rated.

HOSPITAL ALL OTHER THAN PROFESSIONAL EMPLOYEES          9040

HOSPITAL PROFESSIONAL EMPLOYEES                         8833    Independent medical testing labs that analyze
                                                                medical specimens are assigned to Code 4511.
                                                                Testing labs that are independent but part of a
                                                                hospital must be also classified to Code 8833.
HOSPITAL-VETERINARY & DRIVERS                           8831
                                      WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                              Page     62


PHRASEOLOGY                                               CLASS    DESCRIP
HOT WATER HEATER MFG                                      3175

HOTEL ALL OTHER EMPLOYEES & SALESPERSONS,                 9052
DRIVERS
HOTEL AND RESTAURANT KITCHEN EQUIPMENT MFG -              3076
SHEET METAL
HOTEL RESTAURANT EMPLOYEES                                9058

HOTHOUSE ERECTION-ALL OPERATIONS                          5402

HOUSE CONNECTIONS - INCLUDING TRENCHING ETC.              6319

HOUSE FURNISHINGS INSTALLATION NOC &                      9521    Installation of carpet, linoleum, vinyl, asphalt, or
UPHOLSTERING                                                      rubber floor tile to be separately rated to Code
                                                                  5478.
HOUSE TRAILERS - COURTS                                   9015

HOUSE TRAILERS - SERVICE                                  8391

HOUSEHOLD AND COMMERCIAL                                  9519    Includes shop or outside employees and incidental
APPLIANCES-ELECTRICAL-INSTALLATION, SERVICE OR                    parts department employees. Electrical wiring to be
REPAIR & DRIVERS                                                  separately classified to Code 5190. Television,
                                                                  radio, video, and audio equipment installation,
                                                                  sales, service, or repair to be separately classified
                                                                  to Code 8010.
HOUSEHOLD FURNISHINGS OR WEARING APPAREL                  8008    Applies to the house-to-house sale of
DEALER-RETAIL                                                     miscellaneous wearing apparel and household
                                                                  furnishings. Includes the collection of installment
                                                                  payments and incidental stores or warehouses.
                                                                  Also applies to the house-to-house sale of jewelry,
                                                                  furniture or appliances. However, if the principal
                                                                  business is the sale for furniture, stoves, ranges,
                                                                  refrigerators, separately rate as Code 8044 - Store
                                                                  - Furniture.
HOUSING AUTHORITY & CLERICAL, SALESPERSONS,               9033    Applies to all employees of housing authorities
DRIVERS                                                           operating completed public housing projects. New
                                                                  construction and major alteration work to be
                                                                  separately rated.
HUB & SPOKE MFG - WOOD                                    2841

HUMANE SOCIETY                                            8831

HUMUS DIGGING & BAGGING & DRIVERS                         4000

HYBRID CORN SEED - FARM LABOR INCLUDING                   0006
HARVESTING
HYBRID CORN SEED - PLANT OPERATION                        8102

HYDRAULIC LINE (LINE ONLY) CLEANING                       5183

ICE CREAM CABINET INSTALLATION & SERVICE - BY             5190
CONTRACT
ICE CREAM CABINET INSTALLATION AND SERVICE - BY ICE       2039
CREAM MANUFACTURERS
ICE CREAM CABINET MFG - METAL                             3076

ICE CREAM CONE MFG                                        2001
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                         Page       63


PHRASEOLOGY                                             CLASS    DESCRIP
ICE CREAM MAKING MACHINERY                              3559

ICE CREAM MIX MFG - COOKED                              2065

ICE CREAM VENDORS - MOBILE & DRIVERS                    7380

ICE DEALER & DRIVERS                                    8203

ICE HARVESTING & STORING, DRIVERS                       8203

ICE MFG - CRUSHED & BLOCK                               8203

ICE SKATING SCHOOL - NON PROFESSIONAL                   9101

ICE SKATING SCHOOL - PROFESSIONAL                       8868

ICE SURFACING MACHINE MFG                               3507

ICE-CREAM MFG & DRIVERS                                 2039

ICE-SKATING RINK OPERATION & DRIVERS                    9016    Applies to the operation of ice-skating rinks by
                                                                owners or lessees and includes musicians and box
                                                                office employees. Operation or maintenance of
                                                                amusement devices to be separately rated as Code
                                                                9180-Amusement device operation NOC.
ICING & REICING REFRIGERATOR CARS - NOT ICE             7360
DEALERS
IDENTIFICATION PINS                                     3131

IMPREGNATING MATERIAL FOR FIRE, WATER, ETC              4239
PROOFING
INCANDESCENT LAMP MFG                                   4112

INCENSE MFG                                             4825

INCINERATORS                                            3175

INCUBATOR MFG - METAL                                   3076

INCUBATOR MFG - WOOD                                    2812

INK MFG                                                 4557

INKED RIBBON PREPARATION                                4251    Paper Mfg to be separately rated as Code 4239.

INSECTICIDES (D.D.T.)                                   4828

INSPECTING FRUITS & VEGETABLES                          8102

INSPECTION OF RISKS FOR INSURANCE OR VALUATION          8720
PURPOSES NOC
INSPECTORS, SAMPLERS, OR WEIGHERS OF                    8719    These classifications include mending or repacking
MERCHANDISE ON VESSELS OR DOCKS OR RAILWAY                      of damaged containers. Operation of warehouses
STATIONS OR WAREHOUSES COVERAGE UNDER STATE                     to be separately rated.
ACT ONLY
INSPECTORS, SAMPLERS, OR WEIGHERS OF                    8709    These classifications include mending or repacking
MERCHANDISE ON VESSELS OR DOCKS OR RAILWAY                      of damaged containers. Operation of warehouses
STATIONS OR WAREHOUSES COVERAGE UNDER U.S. ACT                  to be separately rated.
INSTRUMENT MFG - AIRPLANE                               3685
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page        64


PHRASEOLOGY                                            CLASS    DESCRIP
INSTRUMENT MFG - SURVEYORS                             3685

INSTRUMENT MFG NOC                                     3685    Applies to professional or scientific instruments.

INSULATION MFG - FIBERGLASS                            1699

INSULATION STEAM PIPE OR BOILER & DRIVERS              5183    Includes shop. Applies to the use of cork, asbestos,
                                                               or other non-conducting materials.
INSULATION WORK NOC & DRIVERS                          5479    Includes the installation or application of acoustical
                                                               or thermal insulating materials in buildings or within
                                                               building walls. Applies only when insulation or
                                                               acoustical work is performed as a separate
                                                               operation; not part of, or incidental to, any other
                                                               construction operation performed by the same
                                                               contractor at the same job or location.
INSURANCE COMPANIES - ALL OTHER INSPECTORS             8720

INSURANCE COMPANIES - CLAIMS ADJUSTER                  8742

INSURANCE COMPANIES - REAL ESTATE INSPECTORS           8721

INTERCOMMUNICATION SYSTEMS INSTALLATION OR             7605
REPAIR & DRIVERS
INTERIOR DECORATORS - HOUSE FURNISHINGS                9521    No installation - 8742
INSTALLATION
IRON & SCRAP DEALERS - BRIQUETTS MFG                   8264

IRON OR STEEL ERECTION CONSTRUCTION OF                 5069
DWELLINGS NOT OVER TWO STORIES IN HEIGHT
IRON OR STEEL ERECTION DOOR, DOOR FRAME, OR SASH       5102    Installation of storm doors or storm sash to be
ERECTION-METAL OR METAL COVERED                                separately rated as Code 5645-Carpentry.
                                                               Overhead door installation to be separately rated as
                                                               Code 3724-Millwright work.
IRON OR STEEL ERECTION FRAME STRUCTURES                5040

IRON OR STEEL ERECTION FRAME STRUCTURES NOT            5059    Code 5040-Iron or steel: erection-frame structures
OVER TWO STORIES IN HEIGHT                                     shall not be assigned at the same job or location to
                                                               which Code 5059 applies.
IRON OR STEEL ERECTION IRON, BRASS OR                  5102
BRONZE-DECORATIVE OR ARTISTIC
IRON OR STEEL ERECTION IRON, BRASS OR                  5102
BRONZE-NONSTRUCTURAL-INTERIOR
IRON OR STEEL ERECTION IRON-EXTERIOR                   5040    Includes work on balconies, fire escapes,
                                                               staircases, and fireproof shutters.
IRON OR STEEL ERECTION METAL BRIDGES                   5040

IRON OR STEEL ERECTION NOC                             5057

IRON OR STEEL ERECTION RADIO, TELEVISION OR WATER      5040
TOWERS, SMOKESTACKS, OR GASHOLDERS
IRON OR STEEL ERECTION STEEL FRAME-INTERIOR-LIGHT      5645
GAUGE STEEL: BY CARPENTRY CONTRACTORS IN
CONNECTION WITH THE CONSTRUCTION OF DETACHED
ONE- OR TWO-FAMILY DWELLINGS
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                             Page        65


PHRASEOLOGY                                            CLASS    DESCRIP
IRON OR STEEL ERECTION STEEL FRAME-INTERIOR-LIGHT      5651
GAUGE STEEL: BY CARPENTRY CONTRACTORS IN
CONNECTION WITH THE CONSTRUCTION OF DWELLINGS
THREE STORIES OR LESS DESIGNED PRIMARILY FOR
MULTIPLE DWELLING OCCUPANCY
IRON OR STEEL ERECTION STEEL FRAME-INTERIOR-LIGHT      5445
GAUGE STEEL: BY CONTRACTORS ENGAGED IN
WALLBOARD INSTALLATION & DRIVERS
IRON OR STEEL ERECTION STEEL FRAME-INTERIOR-LIGHT      5403
GAUGE STEEL: BY OTHER CARPENTRY CONTRACTORS
IRON OR STEEL ERECTION STEEL FRAME-INTERIOR-LIGHT      5102
GAUGE STEEL: BY SPECIALIST CONTRACTOR
IRON OR STEEL FABRICATION: IRONWORKS OR                3030    Applies to fabricating or assembling structural iron
STEELWORKS-SHOP-STRUCTURAL & DRIVERS                           or steel. Blast furnace or converter operation,
                                                               casting of steel, or rolling mills to be separately
                                                               rated.
IRON OR STEEL FABRICATION:                             3041    Applies to the mfg, fabricating, or assembling of
IRONWORKS-SHOP-DECORATIVE OR ARTISTIC &                        decorative or artistic brass, bronze, or ironwork.
FOUNDRIES, DRIVERS                                             Codes 3041 and 3040-Ironworks shall not be
                                                               assigned to the same risk unless the operations
                                                               described by these classifications are conducted as
                                                               separate and distinct businesses.
IRON OR STEEL FABRICATION:                             3040    No fabricating or assembling structural iron or steel.
IRONWORKS-SHOP-ORNAMENTAL & DRIVERS                            Includes fabricating, assembling or mfg ornamental
                                                               brass, bronze or ironwork, railings, balconies, fire
                                                               escapes, staircases, iron shutters, or other
                                                               nonstructural ironwork or steelwork. Blast furnace
                                                               or converter operation, casting of steel, rolling mills
                                                               to be separately rated.
IRON OR STEEL MANUFACTURING STEELMAKING &              3004    Applies to electric or open hearth furnaces,
DRIVERS                                                        Bessemer or crucible processes. Includes blooming
                                                               mills or forging or rolling mills. Blast furnace
                                                               operation to be separately rated.
IRON OR STEEL MANUFACTURING: ROLLING MILL &            3018    Applies to all iron or steel rolling mills with or
DRIVERS                                                        without puddling furnaces. Separately rate:
                                                               steelmaking & blast furnace operation. Not
                                                               applicable to rolling mills in plants operating open
                                                               hearth, Bessemer, electric, or crucible steel
                                                               furnaces.
IRON OR STEEL MERCHANT & DRIVERS                       8106    Not applicable to junk dealers or iron or steel scrap
                                                               dealers.
IRON OR STEEL SCRAP DEALER & DRIVERS                   8265    Wrecking or salvaging to be separately rated. Shall
                                                               not be assigned to a risk engaged in operations
                                                               described by another classification unless the
                                                               operations subject to Code 8265 are conducted as
                                                               a separate and distinct business.
IRON ORE EXPLORATION                                   6204

IRRIGATION OR DRAINAGE SYSTEM CONSTRUCTION &           6229    Pile driving, dredging, tunneling, or dam or sewer
DRIVERS                                                        construction to be separately rated.
IRRIGATION OR DRAINAGE SYSTEMS OR CANAL                0251
MAINTENANCE & DRIVERS
IRRIGATION SYSTEMS - WELL                              5057
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page        66


PHRASEOLOGY                                             CLASS    DESCRIP
IRRIGATION WORKS OPERATION & DRIVERS                    0251    Code 0251 and the farm classifications shall not be
                                                                assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses. Irrigation system
                                                                construction to be separately rated as Code 6229.
ISINGLASS MFG & DRIVERS                                 4653

IVORY OR BONE GOODS MFG                                 4452

JACK MANUFACTURING - HYDRAULIC                          3612

JACK MANUFACTURING - NOT HYDRAULIC                      3146

JALOUSIE OR JALOUSIE SCREEN ERECTION                    5645

JALOUSIE OR JALOUSIE SCREEN MFG - METAL OR GLASS        3076

JELLY MFG                                               2112

JETTY OR BREAKWATER CONSTRUCTION-ALL                    6005    Includes the construction of jetties, breakwaters,
OPERATIONS TO COMPLETION & DRIVERS                              seawalls, groynes, dikes, revetments, etc. A jetty
                                                                involves substantially more construction than either
                                                                a dike or a levee in that it must extend into a body
                                                                of water. River work is also included in this
                                                                classification.
JEWELRY MFG                                             3383

JEWELRY PLASTIC JEWELRY MFG FROM SHEETS & RODS          4452

JIGSAW PUZZLES STATUES MFG - WOOD                       2812

JIGSAW PUZZLES & PICTORIAL STATUES - MFG PAPER          4279

JOBBERS - ALL TYPES OTHER THAN MACHINERY                8018

JUDGING (CONTEST - ANIMAL)                              8720

JUKE BOXES - INSTALLATION, SERVICE & REPAIR             5192

JUNK DEALER & DRIVERS                                   8263    Applicable only to those risks engaged in collecting
                                                                or handling a miscellaneous line of secondhand
                                                                materials, such as bottles, rags, paper, bones,
                                                                rubber, nonferrous scrap metals and, in addition,
                                                                ferrous scrap metals. Risks primarily engaged in
                                                                collecting or handling ferrous scrap metals shall be
                                                                assigned to Code 8265. Wrecking or salvaging to
                                                                be separately rated. Shall not be assigned to a risk
                                                                engaged in operations described by another
                                                                classification unless the operations subject to Code
                                                                8263 are conducted as a separate and distinct
                                                                business.
JUTE OR HEMP SPINNING AND WEAVING                       2220

JUVENILE DETENTION CENTER - ALL EMPLOYEES AND           7720    Includes halfway houses, juvenile detention
SALESPERSONS, DRIVERS                                           centers, "boot camps", or homes for convicts.
                                                                Refer to Code 8842 for group homes, group foster
                                                                homes, halfway houses that provide rehabilitation
                                                                services, shelters, and independent supportive
                                                                living homes for mentally, physically, or emotionally
                                                                challenged individuals.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page      67


PHRASEOLOGY                                            CLASS    DESCRIP
KAR KART MFG (GO CARTS)                                3612

KENNELS BOARDING & BREEDING - DOG & CAT & DRIVERS      8831

KITCHEN UTENSIL MFG                                    3400

KITE MFG - SILK - INCLUDING FRAMES NO WOODWORKING      2501
MACHINERY
KNIT GOODS MFG NOC                                     2362    Yarn MFG to be separately rated.

KNITTING MACHINE MFG                                   3515

LAB ANIMAL RAISING                                     0170    Including mice, rats and hamsters

LABEL MFG- SILK SCREEN PRINTING                        4352

LABEL MFG-GUMMING, VARNISHING, CUTTING, ETC.           4251

LABEL MFG-WOVEN LABELS                                 2380

LABOR UNION-ALL EMPLOYEES                              8755    Includes business agents and organizers.

LABORATORIES IN CONNECTION WITH WHOLESALE              8018
STORES
LABORATORIES-TESTING MATERIALS                         4511

LACQUER OR SPIRIT VARNISH MFG                          4439    Includes mixing of thinners or solvents but not
                                                               nitrocellulose MFG Assign risks engaged in the
                                                               MFG of nitrocellulose, thinners, or solvents to the
                                                               appropriate chemical Code 4828 or 4829.
LADDER-MFG-METAL                                       3076

LADDER-MFG-WOOD                                        2802

LAMINATED COUNTERTOP MFG                               2916

LAMINATED WOOD BUILDING BEAM & COLUMN ERECTION         5040

LAMINATED WOOD BUILDING BEAMS AND COLUMNS MFG          2802
& DRIVERS
LAMP OR PORTABLE LANTERN MFG                           3223    Shall not be assigned to a risk engaged in the
                                                               operations described by another classification
                                                               unless the operations subject to Code 3223 are
                                                               conducted as a separate and distinct business.
LAMP-METAL-METAL & GLASS ASSEMBLING-ELECTRIC           3180
FLOOR & TABLE
LAMP-SHADE FRAME MFG-WIRE                              3257

LAMP-SHADE-PARCHMENT OR TEXTILE (FRAME SEP.            2501
RATED)
LANDSCAPE GARDENING & DRIVERS                          0042    Includes grass cutting, weed control, and lawn
                                                               spraying. This classification does not apply to a
                                                               risk whose principal business is tree pruning or
                                                               exterminating.
LANDSCAPING-ROAD WORK                                  5507
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page     68


PHRASEOLOGY                                            CLASS    DESCRIP
LARD REFINING                                          4683    Codes 4683 and 2089-Packing house shall not be
                                                               assigned to the same risk unless the operations
                                                               described by these classifications are conducted as
                                                               separate and distinct businesses.
LAST OR SHOE FORM MFG                                  2790

LATH MFG-WOOD                                          2710

LATHING & DRIVERS                                      5443    Metal lathing used as reinforcement for concrete
                                                               shall be assigned to the appropriate concrete
                                                               construction classification.
LAUNDRY MACHINERY MFG-COMMERCIAL OR                    3632
HOUSEHOLD
LAUNDRY NOC & ROUTE SUPERVISORS, DRIVERS               2585    Collecting or distributing stores, no laundering at
                                                               the same location, to be rated as Code
                                                               8017-Store-retail NOC.
LAUNDRY SELF-SERVICE                                   8017

LAW OFFICE-ALL EMPLOYEES & CLERICAL, MESSENGERS,       8820    Shall not be assigned to a risk engaged in
DRIVERS                                                        operations described by another classification
                                                               unless the operations subject to Code 8820 are
                                                               conducted as a separate and distinct business.
LAWN MAINTENANCE-COMMERCIAL OR DOMESTIC &              0042    Includes grass cutting, weed control, and lawn
DRIVERS                                                        spraying. This classification does not apply to a
                                                               risk whose principal business is tree pruning, tree
                                                               spraying, or exterminating.
LAWN MOWER MFG                                         3612

LAWN SPRINKLER SYSTEM                                  5183    Irrigation and drainage system construction to be
INSTALLATION-UNDERGROUND AND DRIVERS                           separately rated as Code 6229.
LEAD MFG & DRIVERS                                     1430    Includes red or white lead.

LEAD PAINT REMOVAL-ONLY                                5474

LEAD WORKS & DRIVERS                                   3027    Includes sheet, pipe, or shot. Smelting to be
                                                               separately rated.
LEATHER BELTING INSTALLATION OR REPAIR                 3724

LEATHER BELTING MFG                                    2688

LEATHER DRESSING MFG-TANNING LIQUIDS                   4557

LEATHER DRESSING ONLY                                  2623

LEATHER GOODS MFG NOC                                  2688

LEATHER MFG IMITATION                                  4493

LEATHER MFG PATENT OR ENAMEL                           2623

LEATHER MFG. - INCLUDING TANNING, LEATHER              2623    Includes processing of patent or enamel leather.
EMBOSSING, AND WOOL PULLING
LEATHER SKIVING                                        2688

LEATHER UPPERS MFG                                     2651

LENS MFG-GROUND                                        4150
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page        69


PHRASEOLOGY                                             CLASS    DESCRIP
LETTER SERVICE SHOP                                     8800    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 8800 are
                                                                conducted as a separate and distinct business.
LEVEE CONSTRUCTION-ALL OPERATIONS TO                    6045
COMPLETION & DRIVERS
LEVEL MFG-EXPENSIVE-PRECISION                           3685

LEVEL MFG-INEXPENSIVE- HARDWARE STORE TYPE              3146

LICORICE EXTRACT MFG                                    4825

LIFE JACKET MFG                                         4902

LIFT TRUCK DEALERS                                      8391

LIGHT BULB CHANGING-STREET LIGHTS                       5102

LIGHT FIXTURES MFG                                      3180

LIGHT PACKAGING, MAILING, COPYING, SORTING, STORE       8015
FRONT, MAIL BOXES, ETC.
LIGHT PRISMS IN SIDEWALKS-INSTALLATION OR REPAIR        5221

LIGHTING OUTFITS FOR CHRISTMAS TREES ASSEMBLING         3681

LIGHTING PLANTS INSTALLATION                            5190

LIGHTNING ROD ERECTION AND INSTALLATION - CHIMNEY       5000

LIGHTNING ROD ERECTION AND INSTALLATION -               5551
RESIDENCE
LIGHTNING ROD MFG (NOT WIRE)                            3146

LIME HAULING & SPREADING-BY CONTRACT                    0050

LIME MFG                                                1642    Excavation or digging, mining, or quarrying to be
                                                                separately rated.
LIMESTONE NOC                                           1655    Includes construction, repair or maintenance of all
                                                                buildings, structures or equipment. This
                                                                classification to be used in production of aggregate
                                                                (in which the crushing of stone shall be included)
                                                                and in production of stone for lime burning, also for
                                                                later crushing and pulverizing in connection with
                                                                lime manufacturing for soil improvement purposes.
LIMOUSINE CO                                            7380

LINEN CLOTH MFG                                         2220

LINEN THREAD MFG                                        2220

LINGERIE MFG                                            2501

LININGS-SEWING INTO COATS BY HAND                       2501

LINOLEUM MFG                                            4493
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                            Page       70


PHRASEOLOGY                                              CLASS    DESCRIP
LINOTYPE OR HAND COMPOSITION                             4299    Shall not be assigned to a risk engaged in
                                                                 operations described by another classification
                                                                 unless the operations subject to Code 4308 are
                                                                 conducted as a separate and distinct business.
LIQUEFIED PETROLEUM GAS                                  8350    See Gas Distributing.

LITHOGRAPH MOUNTING & FINISHINGS                         4279

LITHOGRAPHING                                            4299    Includes incidental assembling, stapling or binding
                                                                 of circulars, pamphlets, or catalogues. Artists,
                                                                 designers, proofreaders, editors, or clerical office
                                                                 employees to be separately rated as Code
                                                                 8810-Clerical. Reporters, advertising, or circulation
                                                                 solicitors to be separately rates as Code 8742.
LITHOGRAPHING STONE MFG - NO QUARRYING & DRIVERS         1808

LIVERY OR BOARDING STABLE-NOT SALES STABLE &             8279
DRIVERS
LIVESTOCK DEALER OR COMMISSION MERCHANT &                8288    Not operating farms or ranches.
SALESPERSONS, DRIVERS
LOCK INSTALLATION IN NEW BUILDINGS                       5437

LOCK MFG                                                 3146

LOCKSMITH-SHOP AND OUTSIDE LOCOMOTIVE WORKS              8010

LOG & PULPWOOD LOADING AT SIDING                         2702

LOG SCALERS                                              0108

LOG SCALERS-BUYERS-NO SCALING, CRUISING, ETC             8742

LOG SCALERS-TRUCKERS, ETC (7229 LONG HAUL)               7228

LOGGING OR LUMBERING                                     2709    Mechanized Equipment Operations and Drivers -
                                                                 Code 2709 is restricted to only those employees
                                                                 who operate equipment that includes, but is not
                                                                 limited to, feller-bunchers, harvesters, processors,
                                                                 grapple skidders, forwarders, de-limbers, slashers
                                                                 and loaders where the operator does not leave the
                                                                 cab of the machine in the performance of his/her
                                                                 duties in the logging operations except for repair
                                                                 and maintenance of equipment. Code 2709 is
                                                                 available for division of payroll with Code 2702
                                                                 Logging or Lumbering: Non-mechanized Equipment
                                                                 Operations and Drivers provided proper payroll
                                                                 records are kept for those employees when
                                                                 operating qualifying equipment. If a separate legal
                                                                 entity is established for haulers of raw forest
                                                                 products, assign to Code 7228 or 7229. Assign
                                                                 Code 0108 to timber cruisers.
                                 WISCONSIN COMPENSATION RATING BUREAU
11/30/10                               CLASS CODE DESCRIPTIONS                                            Page     71


PHRASEOLOGY                                          CLASS    DESCRIP
LOGGING OR LUMBERING                                 2702    Non-mechanized Equipment Operations and
                                                             Drivers - Code 2702 is applicable to the operations
                                                             at any logging site which does not meet the
                                                             qualifications for Code 2709. Equipment used in
                                                             non-mechanized logging operations include, but is
                                                             not limited to, chain saws, buck saws, axes,
                                                             horses, farm tractors, cable skidders, winches and
                                                             other home made equipment that requires the
                                                             operator to be in physical contact with trees and
                                                             raw forest products while harvesting them. Code
                                                             2702 is available for division of payroll with Code
                                                             2709 Logging or Lumbering: Mechanized
                                                             Equipment Operations and Drivers provided proper
                                                             payroll records are kept for those employees when
                                                             operating qualifying equipment. If a separate legal
                                                             entity is established for haulers of raw forest
                                                             products, assign to Code 7228 or 7229. Assign
                                                             Code 0108 to timber cruisers. When a logging
                                                             contractor engages employees who furnish trucks,
                                                             tractors or horses, the following percentage of
                                                             payments to such employees shall constitute
                                                             payroll for premium determination. Contracted
                                                             Work % of Gross Payment: Skid only - 40%; Cut
                                                             and skid logs or pulpwood - 55%; Mechanized
                                                             felling or processor - 33 1/3%; Slashing operations
                                                             - 33 1/3%; Haul logs or pulpwood - 33 1/3%; Cut,
                                                             skid and haul logs or pulpwood - 60%.
LOOM HARNESS OR REED MFG                             3515

LOOSE-LEAF LEDGER OR NOTEBOOK MFG                    4251    MFG of metal rings, posts, screws, separators, or
                                                             fittings to be separately rated.
LUGGAGE CARRIER MFG                                  3146

LUGGAGE MFG                                          2683    Applies to the MFG of traveling bags and hand
                                                             luggage. Trunk MFG to be separately rated as
                                                             Code 2883.
LUMBER INSPECTORS BOARD-NOT STANDING OR LOGS         8719

LUMBERYARD-NEW MATERIALS ONLY ALL OTHER              8232
EMPLOYEES & YARD, WAREHOUSE, DRIVERS
LUMBERYARD-NEW MATERIALS ONLY STORE EMPLOYEES        8058

MACARONI MFG                                         2002

MACHINE SHOP NOC                                     3632    Foundry operations to be separately rated.

MACHINERY DEALER NOC-STORE OR YARD & DRIVERS         8107    Operations away from premises, other than
                                                             demonstration or repair, to be separately rated.
MACHINERY OR EQUIPMENT ERECTION OR REPAIR NOC &      3724    Code 3724 shall not be assigned to employees of
DRIVERS                                                      insureds engaged in such work on the premises of
                                                             the insured. Such payroll must be included in the
                                                             governing classification.
MACHINING METAL STAMPINGS                            3632

MAGNESITE MFG                                        1701

MAGNESIUM METAL MFG-ALL OPERATIONS & DRIVERS         1438    Milling or grinding of magnesium metal, mining, or
                                                             quarrying to be separately rated.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page         72


PHRASEOLOGY                                              CLASS    DESCRIP
MAGNETIC AND OPTICAL RECORDING MEDIA MFG                 4431    Includes audio or visual recording media mfg. and
                                                                 recording tape or disk mfg.
MAGNETO MFG                                              3648

MAIL ORDER HOUSES                                        8018

MAIL, PARCEL, OR PACKAGE DELIVERY AND COURIER OR         7231    Applies to couriers, messengers, and others who
MESSENGER SERVICE COMPANIES - ALL EMPLOYEES AND                  deliver nonowned envelopes, parcels or packages
DRIVERS                                                          exclusively for local delivery. Mail, parcels, or
                                                                 packages, as shown in the classification
                                                                 phraseology, refers to those items where the
                                                                 delivery tariff or charge is allocable to the individual
                                                                 envelope, parcel, or package. This classification
                                                                 would not be applicable to truckers hauling
                                                                 packaged goods or merchandise where the
                                                                 haulage or transport charge is based on a truckload
                                                                 or partial truckload, the cumulative weight of the
                                                                 packages and/or parcels being transported or a flat
                                                                 contract price for the consignment. The term
                                                                 "local" is intended to limit the radius of operations to
                                                                 that which would permit a driver to complete the
                                                                 assigned deliveries and return to the point of
                                                                 dispatch within the normal workday.
MAILING & ADDRESSING MACHINES                            3574

MAILING OR ADDRESSING CO.                                8800    Shall not be assigned to a risk engaged in
                                                                 operations described by another classification
                                                                 unless the operations subject to Code 8800 are
                                                                 conducted as a separate and distinct business.
MAILING OR ADDRESSING MACHINE - INSTALLATION             5191

MAILING OR PAPER TUBE MFG                                4279

MALT HOUSE & DRIVERS                                     2121

MALTED MILK MFG - FROM POWERED MILK, SUGAR, MALT,        6504
COCOA
MALTED MILK MFG - INCLUDING DEHYDRATION OF MILK          2065

MANTLE MFG - GRANITE - NO QUARRYING                      1808

MANTLE MFG - MARBLE OR SLATE - NO QUARRYING              1807

MANUFACTURING WOOD PAINTING, SPRAYING,                   9501
SANDBLASTING WITH OR WITHOUT POWER MACHINERY &
DRIVERS
MANURE DEALERS                                           9403

MAP MFG - PRINTED                                        4299

MAP MFG - RELIEF - MADE OF PLASTER                       4038

MAPLE SYRUP COLLECTING & REFINING                        2021

MARBLE CUTTING OR POLISHING AND DRIVERS                  1807
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                          Page       73


PHRASEOLOGY                                           CLASS    DESCRIP
MARINA & DRIVERS COVERAGE UNDER STATE ACT ONLY:       6836    Applicable to waterfront operations including the
                                                              operation of boat docks, storage facilities, repair
                                                              shops, or marine railways. Also applicable to the
                                                              repair of boats and engines, including the sale of
                                                              parts or accessories, dockside snack bars, and all
                                                              dockside employees except that the operation of
                                                              showrooms in towns, motels, restaurants,
                                                              swimming pools, bowling lanes and other
                                                              recreational facilities shall be separately rated.
                                                              Sale of boats is to be separately rated under Code
                                                              8748.
MARINA & DRIVERS: COVERAGE UNDER U.S. ACT             6826

MARINE APPRAISER OR SURVEYOR                          8720

MARINE RAILWAY OPERATION & DRIVERS COVERAGE           6872
UNDER U.S. ACT
MARL DIGGING                                          4000

MARL MFG                                              4583

MASONIC TEMPLE ASSOCIATIONS                           9061

MASONRY NOC                                           5022

MATCH MFG                                             4279    Lumbering operations to be separately rated as
                                                              Code 2702-Logging or lumbering.
MATERIAL HANDLING EQUIPMENT MFG                       3507

MATTRESS OR BOX SPRING MFG                            2570    Includes pillow, quilt, or cushion mfg. Separately
                                                              rate the mfg of wire springs or excelsior.
MAUSOLEUMS & MONUMENTS IN CEMETERIES -                5022
ERECTION
MAYONNAISE MFG                                        6504

MEAT COOKING WITH INCIDENTAL CANNING                  2095

MEAT CUTTER - SLICERS OR GRINDERS- SERVICE OR         5191
REPAIR
MEAT CUTTER EQUIPMENT MFG                             3632

MEAT PRODUCTS MFG NOC                                 2095    Codes 2095 and 2089-Packing house shall not be
                                                              assigned to the same risk unless the operations
                                                              described by these classifications are conducted as
                                                              separate and distinct businesses. No butchering or
                                                              handling of livestock.
MEDICAL DIAGNOSTIC LAMP MFG                           3685

MEDICINAL EXTRACT MFG                                 4825

MEDICINE, DRUG OR PHARMACEUTICAL PREPARATION NO       4611    Applies to compounding, blending, or packing
MFG OF INGREDIENTS                                            operations only. Codes 4611 and 4825-Drug,
                                                              medicine or pharmaceutical preparation and
                                                              Chemical Mfg NOC shall not be assigned to the
                                                              same risk unless the operations described by these
                                                              classifications are conducted as separate and
                                                              distinct businesses. Metal container mfg to be
                                                              separately rated as Code 3220 - Can mfg.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                            Page       74


PHRASEOLOGY                                              CLASS    DESCRIP
MELBA TOAST MFG - NO BAKING OF BREAD                     6504

MERCHANT POLICE                                          7720

MERCURY RECOVERY                                         1438

METAL BINS - BUTLER TYPE                                 5538

METAL BINS ERECTION - SMALL FILE TYPE                    5146

METAL CEILING OR WALL COVERING INSTALLATION &            5538
SHOP, DRIVERS
METAL CEILING OR WALL COVERING MFG                       3066

METAL CLEANING - PICKELING                               3372

METAL COATING - WELDING METHOD                           3365

METAL DRUMS OR BARRELS                                   8106

METAL FINISHING                                          3372

METAL GIFT ITEMS MFG - CANDLESTICKS ETC                  3315

METAL GOODS ASSEMBLY - NO MACHINING                      3113

METAL NAMEPLATE LETTERING                                4299

METAL SALT MIXING                                        4558

METAL SASH INSTALLATION - COMMERCIAL                     5102

METAL SASH INSTALLATION - DOMESTIC                       5645

METAL SCRAP DEALER & DRIVERS - NONFERROUS                8500    Includes the collection and reduction of nonferrous
                                                                 scrap metals. No collecting or handling of scrap
                                                                 iron or steel. Shall not be assigned to a risk
                                                                 engaged in operations described by another
                                                                 classification unless the operations subject to Code
                                                                 8500 are conducted as a separate and distinct
                                                                 business.
METAL SPINNING                                           3315

METAL SPRAYING - METALLIZING                             3365

METAL STAMPED GOODS MFG - NOC                            3400

METAL STAMPING MFG NOC                                   3400    Applicable to mass production manufacturing of
                                                                 stamped metal articles including, but not limited to,
                                                                 license plates, tags, toys, pie plates, buckets, and
                                                                 wastebaskets.
METER - ELECTRIC - INSTALLING, REPAIRING & TESTING       5190
INCLUDING SHOP
METER - WATER & GAS                                      3634

MICA GRINDING                                            1752

MICROFILM - DEVELOPING EQUIPMENT                         4361

MICROFILM - NO DEVELOPING EQUIPMENT                      8810
                                      WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                            Page      75


PHRASEOLOGY                                               CLASS    DESCRIP
MILITARY RESERVATION CONSTRUCTION: CARPENTRY              5651    The following classifications are applicable only to
                                                                  the construction or repair of buildings designed for
                                                                  the housing, welfare, and keep of personnel:
                                                                  Carpentry - 5651; Concrete Construction - Not
                                                                  Monolithic Concrete Building Construction - 5215;
                                                                  Iron or Steel Erection - Not Over Two Stories in
                                                                  Height - 5069. All other operations in the
                                                                  construction or repair of such buildings and all
                                                                  other construction or repair in connection with
                                                                  military reservations shall be assigned to
                                                                  appropriate manual classifications.
MILITARY RESERVATION CONSTRUCTION: CONCRETE               5215    The following classifications are applicable only to
CONSTRUCTION-NOT MONOLITHIC CONCRETE BUILDING                     the construction or repair of buildings designed for
CONSTRUCTION                                                      the housing, welfare, and keep of personnel:
                                                                  Carpentry - 5651; Concrete Construction - Not
                                                                  Monolithic Concrete Building Construction - 5215;
                                                                  Iron or Steel Erection - Not Over Two Stories in
                                                                  Height - 5069. All other operations in the
                                                                  construction or repair of such buildings and all
                                                                  other construction or repair in connection with
                                                                  military reservations shall be assigned to
                                                                  appropriate manual classifications.
MILITARY RESERVATION CONSTRUCTION: IRON OR STEEL          5069    The following classifications are applicable only to
ERECTION-NOT OVER TWO STORIES IN HEIGHT                           the construction or repair of buildings designed for
                                                                  the housing, welfare, and keep of personnel:
                                                                  Carpentry - 5651; Concrete Construction - Not
                                                                  Monolithic Concrete Building Construction - 5215;
                                                                  Iron or Steel Erection - Not Over Two Stories in
                                                                  Height - 5069. All other operations in the
                                                                  construction or repair of such buildings and all
                                                                  other construction or repair in connection with
                                                                  military reservations shall be assigned to
                                                                  appropriate manual classifications.
MILITARY TANK HULL MFG OR ASSEMBLY                        3620    Includes armor plate cutting, forming, or heat
                                                                  treating. Steel MFG or foundries to be separately
                                                                  rated.
MILK BOTTLE CAP MFG - PAPER - INCLUDING PRINTING          4279

MILK BOTTLE CAPPING MACHINE MFG                           3559

MILK BOTTLE EXCHANGE-ALL EMPLOYEES & DRIVERS              2070    Shall not be assigned to a risk engaged in
                                                                  operations described by another classification
                                                                  unless the operations subject to Code 2070 are
                                                                  conducted as a separate and distinct business.
MILK COOLING UNITS - NOT SELF CONTAINED                   3724

MILK COOLING UNITS - SELF CONTAINED                       5190

MILK DEPOT OR MILK DEALER & ROUTE SUPERVISORS,            2070    Includes preparation of products for distribution.
DRIVERS                                                           Ice-cream MFG to be separately rated as Code
                                                                  2039.
MILK PRODUCTS MFG NOC                                     2065

MILK TESTING ASSOCIATIONS                                 4511

MILKING MACHINE INSTALLATION                              5183
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                             Page      76


PHRASEOLOGY                                            CLASS    DESCRIP
MILKING MACHINE MFG                                    3188

MILL SUPPLY DEALER                                     8018

MILLINERY MFG                                          2501    Applies to ladies trimmed hats.

MILLINERY STORES - RETAIL                              8008

MILLINERY STORES - WHOLESALE                           8032

MILLWRIGHT WORK NOC & DRIVERS                          3724    Applies to the erection or repair of machinery or
                                                               equipment. Code 3724 shall not be assigned to
                                                               employees of insureds engaged in millwright work
                                                               on the premises of the insured. Such payroll must
                                                               be included in the governing classification.
MINERAL WOOL MFG                                       1699

MINIATURE RAILROADS, INCLUDING ENGINE - NO TRACKS-     3881
MFG
MINING NOC-NOT COAL SURFACE & DRIVERS                  1165    Includes construction, repair, or maintenance of all
                                                               buildings, structures, or equipment and the
                                                               installation of machinery. Does not contemplate
                                                               mining with shafts, tunnels, or drifts. Codes 1165
                                                               and 1164-Mining NOC-underground shall not be
                                                               assigned to the same risk unless the operations
                                                               described by these classifications are conducted as
                                                               separate and distinct businesses.
MINING NOC-NOT COAL UNDERGROUND & DRIVERS              1164    Includes construction, repair, or maintenance of all
                                                               buildings, structures, or equipment and the
                                                               installation of machinery. Contemplates mining with
                                                               shafts, tunnels, or drifts.
MIRROR MFG                                             4131    Codes 4131 and 4130-Glass merchant shall not be
                                                               assigned to the same risk unless the operations
                                                               described by these classifications are conducted as
                                                               separate and distinct businesses. MFG of glass,
                                                               frames, backs, or handles to be separately rated.
MITER BOX MFG - WOOD                                   2802

MOBILE CRANE AND HOISTING SERVICE                      9534    Includes yard employees. This classification shall
CONTRACTORS-NOC-ALL OPERATIONS & DRIVERS                       apply to hoisting or lifting operations requiring the
                                                               use of mobile hoisting equipment, block and fall,
                                                               jacks, shoring timbers, rollers, ropes, and cables
                                                               including transportation of such equipment to and
                                                               from work sites.
MOBILE HOME - SALES - ALL OTHER EMPLOYEES &            8391
DRIVERS
MOBILE HOME - WINDSTORM TIE-DOWN INSTALLATION BY       8391
DEALER & DRIVER
MOBILE HOME - WINDSTORM TIE-DOWN INSTALLATION BY       8387
SPECIALIST CONTRACTOR & DR
MOBILE HOME DEALERS: SALESPERSONS                      8748

MOBILE HOME DELIVERY BY SPECIALIST CONTRACTOR -        8391
INCLUDING ON-SITE PLACEMENT, HOOKUP OF PLUMBING
AND ELECTRICAL SYSTEMS AND INCIDENTAL
INSTALLATION ACTIVITIES AND DRIVERS
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                           Page     77


PHRASEOLOGY                                              CLASS    DESCRIP
MOBILE HOME REPAIR - BY DEALER OR SPECIALIST             8391
CONTRACTOR
MOBILE HOMES MFG                                         3824

MODEL MFG.                                               2790

MODELING - NO SCHOOL                                     9156

MODULAR HOME - CARPENTRY                                 5645

MODULAR HOME DELIVERY AND SET UP                         8391

MODULAR HOME MFG                                         2802

MODULAR PARTITION OR WORKSTATION INSTALLATION            5146

MONOLITHIC FILLER INST - IN ACETYLINE TANKS              4036

MONUMENT DEALER & DRIVERS                                1803    Includes incidental stonecutting, polishing and
                                                                 erection of stones at cemetery site.
MONUMENTS-CEMETERY-ERECTION EXCLUSIVELY AND              5221
DRIVERS
MOP HEAD MFG - FROM COTTON WASTE                         2220

MOP MFG - ASSEMBLING ONLY                                2835

MORTAR MFG - NO QUARRYING                                4036

MOSQUITO EXTERMINATION COMMISSIONS - AERIAL              7420
SPRAYING
MOSQUITO NETTING - CUTTING, SEWING                       2501

MOSQUITO SPRAYING                                        0050

MOSS DEALERS - NO HARVESTING                             0035

MOSS HARVESTING                                          0042

MOTEL, MOTOR COURT, TOURIST COURT, OR CABIN ALL          9052
OTHER EMPLOYEES & SALESPERSONS, DRIVERS
MOTEL, MOTOR COURT, TOURIST COURT, OR CABIN              9058
RESTAURANT EMPLOYEES
MOTH PROOFING                                            9521

MOTION PICTURE DEVELOPMENT OF NEGATIVES,                 4360    Marketing of the product through film exchanges at
PRINTING, AND ALL SUBSEQUENT OPERATIONS                          locations other than the studio to be separately
                                                                 rated as Code 4362-Motion picture-film exchange.
MOTION PICTURE FILM EXCHANGE & PROJECTION                4362    Applies to film exchanges not located at motion
ROOMS, CLERICAL                                                  picture studios.
MOTION PICTURE PRODUCTION-IN STUDIOS OR                  7610
OUTSIDE-ALL OPERATIONS UP TO THE DEVELOPMENT OF
NEGATIVES & CLERICAL, DRIVERS
MOTION PICTURE PROJECTOR MFG                             4923

MOTOR CYCLE RACERS NOC & DRIVERS                         9180

MOTOR CYCLE SALES                                        8748

MOTOR CYCLE SERVICE                                      8391
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                          Page        78


PHRASEOLOGY                                           CLASS    DESCRIP
MOTOR FRACTIONAL HORSEPOWER                           3179

MOTORCYCLE MFG OR ASSEMBLY                            3851

MOULDING SAND PRODUCTION                              6217

MOULDS MFG - MACHINED METAL MOULDS FOR PLASTIC        3113
AND WHITE METAL CASTINGS
MUCILAGE OR PASTE MFG                                 4557

MUD JACKING - HIGHWAYS                                5507

MUD JACKING - PARKING LOTS, DRIVEWAYS, SIDEWALKS      5221

MUFFLER INSTALLATION OR REPAIR & DRIVERS              8387

MUFFLER MFG - CAR                                     3400

MUNICIPAL OPERATIONS - CITY                           9412    Including but not necessarily confined to the
                                                              following: Street and sewer cleaning and snow
                                                              removal; Parks and parkway-including tree pruning
                                                              and spraying; Janitors and watchguards; Garbage,
                                                              ashes or refuse collection; Garbage work; Sewage
                                                              disposal plants; Professors and teachers in
                                                              colleges and schools not separately covered under
                                                              board of education, such as county normal schools,
                                                              county superintendent of schools, etc.; All other
                                                              employees in connection with above; Hospitals for
                                                              insane, convalescent homes and homes for aged;
                                                              County farms; Material and storage yards for
                                                              housing and storing material and equipment and
                                                              wood yards; Ordinary alterations, repairs and
                                                              maintenance of city property and equipment;
                                                              Cemeteries; Installation, repair and maintenance of
                                                              road and traffic, etc.; Signs-including painting of
                                                              signs on roads and streets; Athletic enterprises and
                                                              playgrounds; Inspectors and commissioners-board
                                                              of health, electrical, building, etc.; Laboratory
                                                              workers, investigators, meter readers, welfare
                                                              workers, visiting nurses, etc.; All drivers and
                                                              chauffeurs in connection with all of the
                                                              aforementioned operations. Separately rate: Street
                                                              and road construction and repair; boards of
                                                              education; police officers, firefighters; hospitals
                                                              other than those for aged and insane; construction
                                                              or extraordinary alteration or repairs of buildings;
                                                              construction and operation of electric light, water,
                                                              and gas utilities; sewer construction; bridge
                                                              building; golf courses; and other operations not
                                                              common to municipalities with more than nominal
                                                              payroll.
                                 WISCONSIN COMPENSATION RATING BUREAU
11/30/10                               CLASS CODE DESCRIPTIONS                                          Page        79


PHRASEOLOGY                                          CLASS    DESCRIP
MUNICIPAL OPERATIONS - COUNTY AND TOWN               9413    Including but not necessarily confined to the
                                                             following: Street and sewer cleaning and snow
                                                             removal; Parks and parkway-including tree pruning
                                                             and spraying; Janitors and watchguards; Garbage,
                                                             ashes or refuse collection; Garbage work; Sewage
                                                             disposal plants; Professors and teachers in
                                                             colleges and schools not separately covered under
                                                             board of education, such as county normal schools,
                                                             county superintendent of schools, etc.; All other
                                                             employees in connection with above; Hospitals for
                                                             insane, convalescent homes and homes for aged;
                                                             County farms; Material and storage yards for
                                                             housing and storing material and equipment and
                                                             wood yards; Ordinary alterations, repairs and
                                                             maintenance of city property and equipment;
                                                             Cemeteries; Installation, repair and maintenance of
                                                             road and traffic, etc.; Signs-including painting of
                                                             signs on roads and streets; Athletic enterprises and
                                                             playgrounds; Inspectors and commissioners-board
                                                             of health, electrical, building, etc.; Laboratory
                                                             workers, investigators, meter readers, welfare
                                                             workers, visiting nurses, etc.; All drivers and
                                                             chauffeurs in connection with all of the
                                                             aforementioned operations. Separately rate: Street
                                                             and road construction and repair; boards of
                                                             education; police officers, firefighters; hospitals
                                                             other than those for aged and insane; construction
                                                             or extraordinary alteration or repairs of buildings;
                                                             construction and operation of electric light, water,
                                                             and gas utilities; sewer construction; bridge
                                                             building; golf courses; and other operations not
                                                             common to municipalities with more than nominal
                                                             payroll.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page        80


PHRASEOLOGY                                            CLASS    DESCRIP
MUNICIPAL OPERATIONS - VILLAGE                         9414    Including but not necessarily confined to the
                                                               following: Street and sewer cleaning and snow
                                                               removal; Parks and parkway-including tree pruning
                                                               and spraying; Janitors and watchguards; Garbage,
                                                               ashes or refuse collection; Garbage work; Sewage
                                                               disposal plants; Professors and teachers in
                                                               colleges and schools not separately covered under
                                                               board of education, such as county normal schools,
                                                               county superintendent of schools, etc.; All other
                                                               employees in connection with above; Hospitals for
                                                               insane, convalescent homes and homes for aged;
                                                               County farms; Material and storage yards for
                                                               housing and storing material and equipment and
                                                               wood yards; Ordinary alterations, repairs and
                                                               maintenance of city property and equipment;
                                                               Cemeteries; Installation, repair and maintenance of
                                                               road and traffic, etc.; Signs-including painting of
                                                               signs on roads and streets; Athletic enterprises and
                                                               playgrounds; Inspectors and commissioners-board
                                                               of health, electrical, building, etc.; Laboratory
                                                               workers, investigators, meter readers, welfare
                                                               workers, visiting nurses, etc.; tribal operations of
                                                               Native Americans; All drivers and chauffeurs in
                                                               connection with all of the aforementioned
                                                               operations. Separately rate: Street and road
                                                               construction and repair; boards of education; police
                                                               officers, firefighters; hospitals other than those for
                                                               aged and insane; construction or extraordinary
                                                               alteration or repairs of buildings; construction and
                                                               operation of electric light, water, and gas utilities;
                                                               sewer construction; bridge building; golf courses;
                                                               and other operations not common to municipalities
                                                               with more than nominal payroll.
MUSEUM-PUBLIC - PROFESSIONAL EMPLOYEES &               8810
CLERICAL
MUSHROOM RAISING - FARM                                0008

MUSHROOM RAISING - GREENHOUSE                          0035

MUSIC ROLL MFG-PERFORATED PAPER                        4282    Paper MFG to be separately rated as Code 4239.

MUSIC STORE - INCLUDING PIANOS                         8044

MUSIC STORE- EXCLUDING PIANOS                          8017

MUSICAL INSTRUMENT MFG METAL-NOC                       3383

MUSICAL INSTRUMENT MFG WOOD-NOC                        2923

NAIL MFG                                               3270    Steelmaking or rolling mills to be separately rated.

NAILHEAD OR METAL ORNAMENTATION MFG                    3131

NAILHEAD ORNAMENTATION ATTACHING NAILHEADS OR          2388
SIMILAR ARTICLES TO TEXTILE FABRICS BY MEANS OF
FOOT PRESSES
NAME PLATE MFG                                         3131

NECKTIE MFG - KNITTED                                  2362
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page        81


PHRASEOLOGY                                            CLASS    DESCRIP
NECKTIE MFG - NOT KNITTED                              2501

NEEDLE MFG                                             3119

NEIGHBORHOOD HOUSES                                    9063

NET MFG                                                2380    Not applicable to wire nets. Cordage or twine MFG
                                                               to be separately rated.
NEWS AGENT OR DISTRIBUTOR OF MAGAZINES OR              8745
OTHER PERIODICALS-NOT RETAIL DEALER &
SALESPERSONS, DRIVERS
NEWS BUTCHERS                                          8017

NEWSPAPER PUBLISHING                                   4304    Artists, designers, proofreaders, editors, or clerical
                                                               office employees to be separately rated as Code
                                                               8810 - Clerical. Reporters, advertising, or
                                                               circulation solicitors to be separately rated as Code
                                                               8742 - Salespersons. News carriers shall be
                                                               assigned to the governing classification of the risk
                                                               by which they are employed, except that news
                                                               carriers using motor vehicles in connection with
                                                               their operations shall be separately rated as Code
                                                               7380 - Drivers and those delivering on foot or using
                                                               bicycles shall be assigned to Code 4304.
NOTEBOOK OR LOOSE-LEAF LEDGER MFG                      4251    MFG of metal rings, posts, screws, separators, or
                                                               fittings to be separately rated.
NUMBERING MACHINE MFG                                  3574

NURSERY-DAY ALL OTHER EMPLOYEES & DRIVERS              9059

NURSERY-DAY PROFESSIONAL EMPLOYEES & CLERICAL          8869

NUT CLEANING OR SHELLING                               6504

NUT OR BOLT MFG                                        3132    Steelmaking or rolling mills to be separately rated.

NYLON TEXTILE FIBER MFG                                2305

OAKUM MFG                                              8264

OFFICE MACHINE INSTALLATION, INSPECTION,               5191    Includes shop. MFG operations to be separately
ADJUSTMENT, OR REPAIR                                          rated.
OFFICE OR FACTORY COST SYSTEMATIZER,                   8803
ACCOUNTANT OR AUDITOR-TRAVELING
OIL BURNER MFG                                         3634

OIL CLOTH MFG                                          4493

OIL FILTER INSERT MFG                                  4243

OIL MFG VEGETABLE NOC                                  4683

OIL MFG VEGETABLE-SOLVENT EXTRACTION PROCESS           4686    MFG of cottonseed oil to be separately rated as
                                                               Code 4670.
OIL OR ARTESIAN WELL TOOLS MFG                         3126

OIL OR GAS BURNER INSTALLATION NOC & DRIVERS           3724
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                             Page        82


PHRASEOLOGY                                            CLASS    DESCRIP
OIL OR GAS LEASE WORK NOC-BY CONTRACTOR &              6216    Includes the clearing of land, building of lease
DRIVERS                                                        roads, slush pits, levees or fire walls; the laying or
                                                               taking up of flow lines and water lines; installing of
                                                               central pumping units; and lease beautification
                                                               work. Separately rate: pipeline construction, tank
                                                               building; rig or derrick erecting or dismantling;
                                                               installation or recovery of casing; drilling,
                                                               cementing, cleaning and swabbing of wells or well
                                                               shooting. Not lease operation.
OIL OR GAS PIPELINE CONSTRUCTION & DRIVERS             6233    Pile driving, dredging, or tunneling to be separately
                                                               rated.
OIL OR GAS PIPELINE OPERATION & DRIVERS                7515    Construction, operation of wells, or oil refining to be
                                                               separately rated.
OIL OR GAS WELL: ACIDIZING-ALL EMPLOYEES & DRIVERS     6206    Code 6235-Oil or gas well drilling or redrilling shall
                                                               not be assigned at the same job or location to
                                                               which Code 6206 applies.
OIL OR GAS WELL: CEMENTING & DRIVERS                   6206    Code 6235-Oil or gas well drilling or redrilling shall
                                                               not be assigned at the same job or location to
                                                               which Code 6206 applies.
OIL OR GAS WELL: DRILLING OR REDRILLING & DRIVERS      6235    Includes installation of casing.

OIL OR GAS WELL: INSTRUMENT LOGGING OR SURVEY          6237
WORK & DRIVERS
OIL OR GAS WELL: SHOOTING & DRIVERS                    6235

OIL OR GAS WELL: SPECIALTY TOOL OPERATION NOC-BY       6213    Applicable to concerns or contractors who lease to
CONTRACTOR-ALL EMPLOYEES & DRIVERS                             drilling contractors, with supervisory employees,
                                                               special drilling, baling, fishing or casing-cutting
                                                               tools. Specialty well tool concerns or contractors
                                                               that furnish complete operating crews with such
                                                               equipment shall be assigned to Code 6235.
OIL OR GAS WELL: SUPPLIES OR EQUIPMENT                 8107
DEALER-NEW-STORE OR YARD ONLY & DRIVERS
OIL OR GAS WELL: SUPPLIES OR EQUIPMENT                 8204    Includes incidental reconditioning or repairing.
DEALER-USED & LOCAL MANAGERS, DRIVERS                          Installation, erection, dismantling, or salvage
                                                               operations to be separately rated.
OIL OR GREASE MIXING OR BLENDING                       4557    Codes 4557 and 4740-Oil refining or 8350-Oil or
                                                               gasoline dealer shall not be assigned to the same
                                                               risk unless the operations described by these
                                                               classifications are conducted as separate and
                                                               distinct businesses. No rendering or petroleum
                                                               refining. Can mfg. to be separately rated as Code
                                                               3220.
OIL RECLAIMING OF USED MOTOR OIL - FILTERS ETC         4740

OIL REFINING-PETROLEUM & DRIVERS                       4740    Oil producing to be separately rated.

OIL RIG OR DERRICK ERECTING OR DISMANTLING-ALL         5057    The following two classes include the construction
OPERATIONS METAL                                               of foundations or structures and the installation of
                                                               equipment.
OIL RIG OR DERRICK ERECTING OR DISMANTLING-ALL         5403    The following two classes include the construction
OPERATIONS WOOD                                                of foundations or structures and the installation of
                                                               equipment.
OIL SLICK REMOVAL ON FEDERAL WATERS                    7335
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                              Page         83


PHRASEOLOGY                                              CLASS    DESCRIP
OIL SLICK REMOVAL ON INLAND WATERS                       4000

OIL STILL ERECTION OR REPAIR                             3719    Applies to the erection or repair of oil stills and
                                                                 incidental structures or connections which are
                                                                 integral parts of the distillation units such as control,
                                                                 pump, and compressor houses. Separately rate the
                                                                 erection or repair of office buildings, warehouses,
                                                                 storage tanks, power plants, or other structures
                                                                 incidental to an oil refinery but not integral parts of
                                                                 the distillation units, chimney construction, and pile
                                                                 driving.
OIL STILL PIPE INSULATION                                5184

OIL STOVE MFG - NO MFG                                   3169

OIL WELL DRILLING RIGS-WAREHOUSING AND SALES &           8106
DRIVERS
OILING OF ROADS & DRIVERS                                5507    Delivery and spreading of oil in conjunction with the
                                                                 spreading of sand or gravel by oil distributors
OILING OF ROADS & DRIVERS DELIVERY AND SPREADING         8350
OF OIL ON ROADS BY OIL DISTRIBUTORS
OLIVES - HANDLING, SORTING, CURING & PACKING             6504

OPTICAL GOODS MFG NOC                                    4150

OPTICAL STORES                                           8013    Surface grinding of lens to be separately rated as
                                                                 Code 4150-Optical goods MFG NOC.
ORCHESTRA - CONTRACTING OR JOBBING                       9894

ORE DOCK OPERATION & STEVEDORING                         7313    Applies to operation by means of mechanical
                                                                 apparatus. Not applicable to contract stevedores.
ORE MILLING OR MINING MACHINERY MFG                      3507

ORE MILLING/WASHING & DRIVERS                            1452    Includes concentration or amalgamation. Codes
                                                                 1452 and 1430 or 1438-Smelting, sintering, or
                                                                 refining shall not be assigned to the same risk
                                                                 unless the operations described by these
                                                                 classifications are conducted as separate and
                                                                 distinct businesses.
ORGAN BUILDING & INSTALLATION                            2923

ORPHANAGE PROESSIONAL EMPLOYEES & CLERICAL               8868

ORPHANAGE - ALL OTHER                                    9101

OUTBOARD MOTORS - MFG, SERVICE & REPAIR                  3827

OUTBOARD MOTORS SERVICE & REPAIR ON WATER -              7090
FEDERAL WATER
OUTBOARD MOTORS SERVICE & REPAIR ON WATER -              6824
STATE WATER
OVEN MFG - METAL INDUSTRIAL DRYING OVENS                 3076

OVERHEAD CRANE MFG                                       3507

OXYGEN OR HYDROGEN MFG & DRIVERS                         4635    Includes tank charging.
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                            Page      84


PHRASEOLOGY                                             CLASS    DESCRIP
OXYGEN THERAPY SERVICE- DELIVERY, SETTING UP &          5191
OPERATING EQUIPMENT
PACKAGE CONSOLIDATORS - RECEIVING,                      8010
CONSOLIDATING & SHIPPING SMALL PACKAGES FOR
OTHERS
PACKAGING - HEAVY                                       7360

PACKING AT A STORE FOR CUSTOMERS                        8010

PACKING CASE MFG                                        2759

PACKING HOUSE-ALL OPERATIONS                            2089    Includes butchering, the handling of livestock,
                                                                preparation of dressed meat, rendering, washing
                                                                the casings, salting of hides or cooking of offal.
                                                                Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 2089 are
                                                                conducted as a separate and distinct business.
PACKING MACHINE MFG                                     3632

PAINT AND OTHER AEROSOL PRODUCTS CAN FILLING            2111

PAINT BRUSH CLEANING                                    2586

PAINT IRON OXIDE                                        4558

PAINT MFG                                               4558    Pigment or lead compound Mfg to be separately
                                                                rated.
PAINT ROLLER - HANDLE & PAINT ROLLER PAN                3146

PAINT ROLLER MFG - SHEEPSKIN OR CLOTH - ROLLER          2835
ONLY
PAINT STORES - RETAIL WITH GLASS                        8010

PAINTING - POWDER PAINTING - OVEN                       9501

PAINTING AUTOMOBILE OR CARRIAGE BODIES                  9505    Codes 9505 and 3808-Automobile Mfg shall not be
                                                                assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses.
PAINTING ELECTROSTATICLY                                5474

PAINTING METAL BRIDGES & SHOP OPERATIONS,               5037
DRIVERS
PAINTING METAL STRUCTURES-OVER TWO STORIES IN           5037    Includes shop operations. The painting of metal
HEIGHT & DRIVERS                                                storage tanks, fire escapes, staircases, balconies,
                                                                shutters, window frames, or sash to be separately
                                                                rated as Code 5474-Painting or paperhanging
                                                                NOC.
PAINTING OR PAPERHANGING NOC & SHOP OPERATIONS,         5474    Includes the painting of metal storage tanks, fire
DRIVERS                                                         escapes, staircases, balconies, shutters, window
                                                                frames, or sash. Painting ship hulls, metal
                                                                structures over two stories in height, or bridges to
                                                                be separately rated.
PAINTING SHIP HULLS: COVERAGE UNDER STATE ACT           6884
ONLY
PAINTING SHIP HULLS: COVERAGE UNDER U.S. ACT            6874
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page        85


PHRASEOLOGY                                              CLASS    DESCRIP
PAINTING SHOP ONLY & DRIVERS                             9501    Shall not be assigned to a risk engaged in
                                                                 operations described by another classification
                                                                 unless the operations subject to Code 9501 are
                                                                 conducted as a separate and distinct business.
PALLET, BOX OR BOX SHOOK MFG-WOODEN                      2759

PANEL MFG - VENEER (NO VENEER MFG)                       2916

PAPER BOX MACHINERY MFG                                  3632

PAPER COATING                                            4250    No building, roofing, or felt preparation.

PAPER COLLATING                                          8800

PAPER CORRUGATING OR LAMINATING                          4250    Codes 4250 and 4244-Corrugated or fiberboard
                                                                 container Mfg shall not be assigned to the same
                                                                 risk unless the operations described by these
                                                                 classifications are conducted as separate and
                                                                 distinct businesses. Paper MFG to be separately
                                                                 rated as Code 4239.
PAPER CREPEING                                           4250    Paper MFG to be separately rated as Code 4239.

PAPER FOLDING MANUFACTURING MACHINES                     3632

PAPER GOODS MFG NOC                                      4279    Paper MFG to be separately rated as Code 4239.

PAPER MACHE GOODS MFG                                    4263

PAPER MFG                                                4239    Includes card, bristol, paper, straw, fiber, or leather
                                                                 board. Refer to Code 4206 or Code 4207 for pulp
                                                                 mfg.
PAPER OILING, PARAFFINING, PARCHMENTIZING, OR            4250    Paper MFG to be separately rated as Code 4239.
WAXING
PAPER OR FIBERGLASS FILTER MFG                           4243

PAPER OR FOIL GOODS MFG - PRINTED                        4279

PAPER RULING                                             4299

PAPER SHEETING OR SLITTING & WINDING                     4279

PAPER SHREDDING ONLY                                     8264

PAPER STOCK OR RAG DEALER-USED & DRIVERS                 8264    No collecting or handling scrap iron or steel.
                                                                 Laundry operations to be separately rated as Code
                                                                 2585-Laundry NOC. Shall not be assigned to a risk
                                                                 engaged in operations described by another
                                                                 classification unless the operations subject to Code
                                                                 8264 are conducted as a separate and distinct
                                                                 business.
PAPER TRIM MANUFACTURING                                 4279

PAPER TUBE MFG                                           4279

PAPER TWINE MFG                                          4279
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page       86


PHRASEOLOGY                                            CLASS    DESCRIP
PAPERHANGING & DRIVERS                                 5491    Applies only to insureds engaged exclusively in
                                                               paperhanging. Code 5474-Painting or
                                                               paperhanging NOC shall not be assigned at the
                                                               same job or location to which Code 5491 applies.
                                                               Insureds engaged in general painting or interior
                                                               decorating to be separately rated.
PARACHUTE MFG                                          2501    Hardware separately rated.

PARK NOC-ALL EMPLOYEES & DRIVERS                       9102    Operation, care, and maintenance of amusement
                                                               devices to be separately rated as Code
                                                               9180-Amusement device operation NOC.
PARKING LOT - PAINTING                                 5474

PARKING METER INSTALLATION, SERVICE, OR REPAIR &       5192
SALESPERSONS, DRIVERS
PARQUET FLOOR MFG                                      2731

PARTICLEBOARD MFG                                      4239

PARTITION INSTALLATION-METAL                           5146

PARTS WASHING MACHINES FOR FILLING STATIONS            5183

PASTE OR MUCILAGE MFG                                  4557

PATROL, PHOTOGRAPHY, MAPPING, OR SURVEY WORK -         7403
ALL OTHER EMPLOYEES & DRIVERS
PATROL, PHOTOGRAPHY, MAPPING, OR SURVEY WORK -         7422
FLYING CREW
PATTERNMAKING NOC                                      2790    MFG of metal jigs, fixtures, or dies to be separately
                                                               rated. Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 2790 are
                                                               conducted as a separate and distinct business.
PAVING - WOOD BLOCK - INTERIOR                         5221

PAVING OR REPAVING FLOORS, DRIVEWAYS, YARDS, OR        5221    Codes 5215-Concrete work incidental to the
SIDEWALKS & DRIVERS                                            construction of private residences and
                                                               5222-Concrete construction in connection with
                                                               bridges or culverts shall not be assigned at the
                                                               same job or location to which Code 5221 applies.
                                                               Self-bearing floors, airport runways, warming
                                                               aprons, street or road construction to be separately
                                                               rated.
PAVING STREETS OR ROAD                                 5507

PAWN SHOP                                              8017

PEA DEVEINING                                          2111

PEANUT BUTTER MFG                                      6504

PEANUT HANDLING                                        8102    Applies to cleaning, grading, or shelling. Hull
                                                               grinding or MFG of oil to be separately rated.
PEAT DIGGING & DRIVERS - DIGGING, PROCESSING &         4583
PACKAGING - ALL OPERATIONS
PEAT DIGGING - DIGGING ONLY                            4000
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page        87


PHRASEOLOGY                                            CLASS    DESCRIP
PEG & SKEWER MFG - WOOD                                2841

PEN MFG                                                4432    Includes the manufacture of all types of handwriting
                                                               implements that use ink or similar fluids.
PEN POINT MFG                                          3119

PENCIL MFG-MECHANICAL                                  4432

PENCIL PENHOLDER OR CRAYON MFG                         2942

PENCIL STOCK MFG-WOOD                                  2735

PENICILLIN MFG                                         4825

PENNY ARCADES                                          8017

PERFORATED METAL MFG                                   3400

PERFUMERY & FLAVORING ESSENCE MFG                      4825

PERLITE MILLING & HEATING                              1452

PERMANENT WAVE PAD MFG                                 2501

PET GROOMING OR TRAINING AND DRIVERS                   8831

PHARMACEUTICAL OR SURGICAL GOODS MFG NOC               4693

PHONOGRAPH RECORD MFG                                  4431

PHONOGRAPH RECORDS - RECORDING ON MASTER&              7610
DISKS & TAPES
PHOTO FILMS & DRY PLATES MFG                           4923

PHOTOENGRAVING                                         4351

PHOTOGRAPHER-ALL EMPLOYEES & CLERICAL,                 4361    Includes incidental retail store and photo
SALESPERSONS, DRIVERS                                          processing employees. As respects aerial
                                                               photography, the payroll of all members of the flying
                                                               crew and aircraft ground employees shall be
                                                               assigned to the appropriate aircraft flying and
                                                               ground classification.
PHOTOGRAPHERS - NEWSPAPER                              8742

PHOTOGRAPHERS - NEWSPAPER - COMPOSITION                8810

PHOTOGRAPHIC EQUIPMENT MFG                             3685

PHOTOGRAPHIC SUPPLIES MFG                              4923    Chemical manufacturing plants or manufacturers of
                                                               nonsafety film to be separately rated.
PHOTOSTAT PRODUCTION                                   4361

PHYSICAL THERAPISTS & SPEECH THERAPISTS - IN & OUT     8835

PHYSICAL THERAPISTS & SPEECH THERAPISTS - IN ONLY      8832
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page      88


PHRASEOLOGY                                              CLASS    DESCRIP
PHYSICIAN & CLERICAL                                     8832    Employees engaged in any type of service in or
                                                                 about premises, other than premises used for
                                                                 professional purposes, are to be separately rated.
                                                                 Does not apply where inpatient overnight care is
                                                                 provided. Independent medical testing labs that
                                                                 analyze medical specimens are assigned to Code
                                                                 4511. Testing labs that are not independent but
                                                                 part of a medical facility or physician's office must
                                                                 be also classified to Code 8832.
PHYSICIAN - EMERGENCY AT HOSPITAL - NOT EMPLOYED         8832

PIANO CASE MFG                                           2883    Codes 2883 and 2923-Piano MFG shall not be
                                                                 assigned to the same risk unless the operations
                                                                 described by these classifications are conducted as
                                                                 separate and distinct businesses.
PIANO MFG                                                2923    Includes assembling or finishing operations and
                                                                 MFG of the piano action. Also applies to player
                                                                 pianos.
PIANO TUNING - AWAY FROM SHOP                            5191

PIANO WIRING MFG - NO WIRE DRAWING                       3257

PICKLE MFG                                               2110

PICKLE SALT OT BRINING STATIONS                          8209

PICKLED PIGS FEET                                        6504

PICTURE FRAME - MOULDING MFG - WOOD                      2731

PICTURE FRAME ASSEMBLING-NO MANUFACTURING OR             2881
PARTS
PICTURE WIRE - NO WIRE DRAWING                           3257

PIER INSTALLATION - DOMESTIC                             5403

PIER MFG - REMOVABLE                                     3076

PIGMENT GRINDING FROM ORE                                4558

PIGMENT MFG                                              4558
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                           Page        89


PHRASEOLOGY                                              CLASS    DESCRIP
PILE DRIVING                                             6003    Includes pile driving operations including, but not
                                                                 limited to, hammer driving and water jet driving only
                                                                 in conjunction with pile driving. All other water jet
                                                                 operations are assigned to the appropriate drilling
                                                                 code. This process may be done in conjunction with
                                                                 building foundations, all types of marine docks,
                                                                 boardwalks, piers, boathouses, seawalls, groynes
                                                                 (groins), jetties, breakwater and timber wharfs. The
                                                                 manufacturing of concrete piles at the job location
                                                                 or the pouring of concrete into hollow steel piles
                                                                 must be separately rated under the appropriate
                                                                 concrete construction code. Pile driving operations
                                                                 performed in connection with caisson work to be
                                                                 separately rated as Code 6252. The use of Code
                                                                 6003 is allowed when pile driving is performed on
                                                                 any marine or non-marine construction. For
                                                                 construction where an employer obtains coverage
                                                                 under the United States Longshore and
                                                                 Harborworkers Act, use the state-approved factor
                                                                 found in the state pages.
PILE FABRIC MFG                                          2300    Separately rate the carding process under Code
                                                                 2211
PILING (NEW IN EXISTING BUILDINGS)                       5703

PILLOW, QUILT, OR CUSHION MFG                            2501    No mattress or box spring MFG

PIN MFG                                                  3270

PIN MFG - PRECISION                                      3635

PINBALL MACHINE-INSTALLATION, SERVICE, OR REPAIR &       5192
SALESPERSONS, DRIVERS
PIPE BENDING AND CUTTING                                 3111    Shall not be assigned to a risk engaged in
                                                                 operations described by another classification
                                                                 unless the operations subject to Code 3111 are
                                                                 conducted as a separate and distinct business.
PIPE CLEANER MFG                                         2380

PIPE MFG-WOODEN, TOBACCO                                 2841

PIPE OR TUBE MFG IRON OR STEEL-& DRIVERS                 3028    Iron or steelmaking to be separately rated. Soil pipe
                                                                 foundries shall be rated as Code
                                                                 3081-Foundry-ferrous NOC.
PIPE OR TUBE MFG LEAD & DRIVERS                          3027    Smelting to be separately rated.

PIPE OR TUBE MFG NOC & DRIVERS                           3022

PIPELINE OR GAS WELL                                     6233    See Oil or gas.

PISTON PIN MFG                                           3635

PIZZA PIES COOKED & SOLD                                 9083

PIZZA PIES MFG & FROZEN                                  2003

PIZZA PIES MFG - PURCHASED CRUSTS - NO BAKING            6504
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page        90


PHRASEOLOGY                                             CLASS    DESCRIP
PLANING OR MOLDING MILL                                 2731    Applicable to risks whose principal product is
                                                                dressed lumber, flooring, or unassembled millwork.
                                                                All yard operations including all drivers and their
                                                                helpers shall be assigned to the appropriate yard
                                                                classification, Code 8232. Lumberyards, building
                                                                material dealers, or fuel and material dealers to be
                                                                separately rated.
PLANOGRAPH WORK                                         4351

PLANT RENTAL                                            8001

PLAQUE DECORATIVE OR RELIGIOUS                          2881

PLAQUE DESIGNING & MFG OUT OF NON-FERROUS               3146
METALS
PLASTER BOARD - ERECTION                                5445

PLASTER BOARD - PAINTING                                5474

PLASTER BOARD - PLASTERING                              5480

PLASTER BOARD - TAPING                                  5480

PLASTER FORM MFG                                        4038

PLASTER MILL                                            1701    Quarrying to be separately rated.

PLASTER OR STAFF MIXING & DRIVERS                       4036    No crushing or grinding. Shall not be assigned to a
                                                                risk engaged in operations described by another
                                                                classification unless the operations subject to Code
                                                                4036 are conducted as a separate and distinct
                                                                business.
PLASTER STATUARY OR ORNAMENT MFG                        4038

PLASTERBOARD OR PLASTER BLOCK MFG & DRIVERS             4036    Quarrying, crushing, or grinding to be separately
                                                                rated as Code 1624-Quarry NOC.
PLASTERING NOC & DRIVERS                                5480

PLASTIC - FABRICATED PRODUCTS MFG NOC                   4452    Applicable to the manufacturing of plastic goods by
                                                                such operations as machining, bending, buffing, or
                                                                polishing, using raw materials in the form of sheets,
                                                                rods, or tubes. Also applicable to the manufacture
                                                                of plastic goods by dipping, and by laminating liquid
                                                                plastic impregnated fibers with the use of brush or
                                                                spray, either in or over a mold or form. Not
                                                                applicable to any operations properly assignable to
                                                                Chemical Codes 4828 or 4829.
PLASTIC - SWIMMING POOL - EXCAVATION &                  6217
INSTALLATION
PLASTIC ARMOUR APPLICATION                              5213

PLASTIC BOAT BUILDING                                   4452

PLASTIC COATING OF METAL PARTS                          9501

PLASTIC FLOOR COVERING - APPLICATION WITH PAINT         5474
ROLLER
PLASTIC GOODS ASSEMBLING - PLASTIC PATTERNS             4452
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page        91


PHRASEOLOGY                                             CLASS    DESCRIP
PLASTIC MESH BAG MFG FOR POTATO & ONIONS AND ANY        2380
OTHER VEGETABLES
PLASTIC PATTERN MFG                                     4452

PLASTICS MFG LAMINATED MOLDED PRODUCTS NOC              4452    Applicable to risks laminating liquid plastic,
                                                                impregnated fibers with the use of brush or spray
                                                                either in or over a mold or form.
PLASTICS MFG MOLDED PRODUCTS NOC                        4484    Applicable to the MFG of plastic goods by injection
                                                                or compression molding. Includes die making and
                                                                all the machining, finishing, assembling, and
                                                                forming operations in connection with the molded
                                                                products. Not applicable to any operations properly
                                                                assignable to chemical codes 4828 or 4829.
PLASTICS MFG SHEETS, RODS, OR TUBES                     4459    Includes the mixing or grinding of molding
                                                                materials. Not applicable to the nitration of cellulose
                                                                or to any operations properly assignable to
                                                                chemical Code 4828 or 4829.
PLAYGROUND EQUIPMENT - METAL ERECTION                   3724

PLAYGROUND EQUIPMENT - METAL MFG                        3076

PLAYING CARDS MFG                                       4299    Paper or cardboard MFG to be separately rated as
                                                                Code 4239.
PLEATING AND STITCHING OR TUCKING                       2501

PLUMBERS' SUPPLIES DEALER & DRIVERS                     8111    No MFG Applies to wholesale or retail dealers of
                                                                gas, steam, or hot water equipment. Shall not be
                                                                assigned to a risk engaged in operations described
                                                                by another classification unless the operations
                                                                subject to Code 8111 are conducted as a separate
                                                                and distinct business.
PLUMBERS' SUPPLIES MFG NOC                              3188    Not applicable to any risk whose operations are
                                                                substantially described by other classifications in
                                                                this manual.
PLUMBING NOC & DRIVERS                                  5183    Applicable to gas, steam, hot water, or other types
                                                                of pipe fitting. Includes house connections and
                                                                shop operation. Automatic sprinkler installation to
                                                                be separately rated as Code 5188.
PLUSH OR VELVET MFG                                     2300

PLYWOOD DEALERS                                         8235

PLYWOOD MFG                                             2915    Includes veneer MFG

PLYWOOD MFG                                             2916    No Veneer MFG

POCKETBOOK FRAME MFG                                    3146

POCKETBOOK MFG                                          2688    From leather, vinyl or imitation leather

POLE (STREET LIGHT) INSTALLATION                        3724

POLE BUILDING ERECTION                                  5086

POLE PRESERVING - IN GROUND                             5474
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page      92


PHRASEOLOGY                                             CLASS    DESCRIP
POLE, POST, OR TIE YARD & DRIVERS                       2960    Includes preserving operations. Codes 2960 &
                                                                8232-Lumberyard or 2702 & 2709-Logging or
                                                                lumbering shall not be assigned to the same risk
                                                                unless the operations described by these
                                                                classifications are conducted as separate and
                                                                distinct businesses.
POLICE OFFICERS & DRIVERS                               7720

POLISH OR DRESSING MFG                                  4557    Applies to shoe, stove, harness, furniture,
                                                                automobile, or metal polish or dressing MFG Can
                                                                MFG to be separately rated as Code 3220.
POLISHING AND BUFFING - METAL ARTICLES                  3372

POLYESTER TEXTILE FIBER MFG                             2305

POLYURETHANE FOAM PRODUCTS MFG                          4452

PONY RIDES                                              9180

PONY RIDES - CARE & MAINTENANCE OF TRACK ETC.           9016

POPCORN MFG                                             6504

POPSICILE STICK & TONGUE DEPRESSOR MFG                  2942

PORCELAIN ELECTRIC SOCKET MFG                           4062

PORCELAIN FRIT MFG                                      1438

PORCH SHADE - METAL ASSEMBLY                            3076

PORCH SHADE MFG - WOOD - INSTALLATION                   9521

PORTABLE RESIDENCE ERECTION - PREFAB                    5645

PORTABLE SAW MILLS                                      2710

PORTAGE BOATS                                           7027

PORTERS                                                 9052

POST PEELING IN CONNECTION WITH LOGGING                 2702

POST PEELING IN CONNECTION WITH SAW MILLING             2710

POTATO CHIP MFG                                         6504

POTATO FARMING - NO ANIMAL HUSBANDRY - ALL              0008
OPERATIONS
POTATO FLOUR MFG                                        2014

POTTERY MFG CHINA OR TABLEWARE                          4053    Mining, quarrying, or clay digging to be separately
                                                                rated.
POTTERY MFG EARTHENWARE-GLAZED OR                       4061    Codes 4061 and 4062-Pottery Mfg-Porcelain
PORCELAIN-HAND MOLDED OR CAST                                   Ware-mechanical press forming shall not be
                                                                assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses. Mining,
                                                                quarrying, or clay digging to be separately rated.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                             Page      93


PHRASEOLOGY                                            CLASS    DESCRIP
POTTERY MFG PORCELAIN WARE-MECHANICAL PRESS            4062    Mining, quarrying, or clay digging to be separately
FORMING                                                        rated.
POWDER (OFFSET SPRAY POWDER) MFG                       4557

POWDER PUFF MFG                                        2501

POWER TOOL MFG                                         3179

PRE CAST ROOF & FLOOR SLAB INSTALLATION                5213

PRECIOUS METALS DEALER                                 8013

PRECIOUS STONE SETTING                                 8013    Includes making of mountings. Shall not be
                                                               assigned to a risk engaged in operations described
                                                               by another classification unless the operations
                                                               subject to Code 8013 are conducted as a separate
                                                               and distinct business.
PRECISION MACHINED PARTS MFG NOC                       3629    Applies only to risks where the plans or
                                                               specifications require that not less than 50% of all
                                                               machining operations performed by the risk shall
                                                               be held to final tolerances of .001 or closer. Shall
                                                               not be assigned to a risk engaged in operations
                                                               described by another classification unless the
                                                               operations subject to 3629 are conducted as a
                                                               separate and distinct business.
PREFABRICATED HOUSE MFG-WOOD & DRIVERS                 2802    Applicable to shop work. Installation to be
                                                               separately rated.
PREFABRICATED LOG HOUSE OR CABIN MFG & DRIVERS         2960

PRESSED LOGS & BRIQUETTES                              4263

PRESSURE CANNING                                       2111

PRETZEL BAKING                                         2003

PRINTED CIRCUIT MFG                                    3681

PRINTERS POLLERS MFG                                   4484

PRINTING                                               4299    Includes incidental assembling, stapling, or binding
                                                               of circulars, pamphlets, or catalogues. Artists,
                                                               designers, proofreaders, editors, or clerical office
                                                               employees to be separately rated as Code
                                                               8810-Clerical; reporters, advertising, or circulation
                                                               solicitors to be separately rated as Code 8742.
PRINTING - MAKING OFFSET PRINTING PLATES               4351

PRINTING OR BOOKBINDING MACHINE MFG                    3548

PRINTING STRIP MFG                                     4299

PRISON CELL ERECTION - STEEL                           5102

PRODUCE DEALERS                                        8006    Fruit, vegetable, groceries; no fresh meat.

PRODUCE DEALERS                                        8031    Fresh meat exceeds 65% of sales.
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page       94


PHRASEOLOGY                                             CLASS    DESCRIP
PRODUCE DEALERS                                         8209    Vegetable packing- no canneries, buying or
                                                                collecting from growers, sorting, grading packing &
                                                                otherwise preparing vegetable for transportation to
                                                                market, wholesalers or large retailers, in large lots.
PRODUCE DEALERS                                         8018    Egg dealer, including candling.

PROTECTIVE CRIB BUILDING - MARINE                       6005

PUBLIC LIBRARY OR MUSEUM ALL OTHER EMPLOYEES            9101

PUBLIC LIBRARY OR MUSEUM PROFESSIONAL                   8810
EMPLOYEES & CLERICAL
PULLEY BLOCK MFG - WOOD                                 2841

PULP MFG CHEMICAL PROCESS                               4207    Logging or lumbering to be separately rated.

PULP MFG GROUND WOOD PROCESS                            4206    Logging or lumbering to be separately rated.

PULPWOOD OR TIMBER BUYERS - IN WOODS                    0108

PUMP INSTALLATION DOMESTIC & DRIVERS                    5183

PUMP INSTALLATION NOC & DRIVERS                         3724

PUMP MFG                                                3612    Foundry operations to be separately rated.

PUNCH MFG - FOR MARKING METAL                           3113

PUSH CARTS - STORAGE & RENTAL                           8392

PUTTY MFG - BLENDING & COLORING                         4558

PYROGRAPHY                                              2812

PYROMETER MFG                                           3685

PYROXYLIN MFG                                           4459    Applicable to the nitration of cellulose to produce
                                                                soluble cotton for the preparation of lacquers or
                                                                pyroxylin plastics. The nitration of cellulose for the
                                                                MFG of explosives to be separately rated.
QUARRY CEMENT ROCK-SURFACE & DRIVERS                    1654    Includes construction, repair, or maintenance of all
                                                                buildings, structures, or equipment, installation of
                                                                machinery; and is applicable only to surface
                                                                quarries operated by cement manufacturers,
                                                                provided that at least 75% of the stone quarried is
                                                                used in the actual cement mfg. If more than 25%
                                                                of the quarry output is used for other than cement
                                                                mfg, such operations shall then be classified under
                                                                code 1624 - Quarry NOC.
QUARRY LIMESTONE-SURFACE & DRIVERS                      1655

QUARRY NOC & DRIVERS                                    1624    Includes operation of crushers; construction, repair,
                                                                or maintenance of all buildings, structures, or
                                                                equipment; installation of machinery.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page        95


PHRASEOLOGY                                            CLASS    DESCRIP
QUICK PRINTING-COPYING OR DUPLICATING SERVICE-ALL      8015    Applies to risks that provide reproductions by
EMPLOYEES & CLERICAL, SALESPERSONS, DRIVERS                    means of offset-type duplicators on paper sizes
                                                               less than 18 x 23 inches. The reproduction by
                                                               means of electrostatic-type devices, digital or
                                                               non-impact imaging on paper of any size is also
                                                               included. Additional operations performed by such
                                                               risks in support of quick printing or copying services
                                                               such as binding, collating, corner rounding, cutting,
                                                               distribution, folding, scoring, laminating, mailing,
                                                               numbering, padding, perforating, foil embossing,
                                                               shrink-wrapping, stapling, automated plate making
                                                               and similar type activities are included in this
                                                               classification.
RACE TRACK OPERATION - CAR & MOTORCYCLE                9180    Includes racers, car maintenance, flagmen.

RACE TRACK OPERATION - CAR & MOTORCYCLE                9016    Includes ticket sellers & stand maintenance.

RACETRACK OPERATION HORSE OR DOG ALL OTHER             9016
EMPLOYEES INCLUDING STARTERS AND THEIR
ASSISTANTS, DRIVERS
RACETRACK OPERATION HORSE OR DOG PARI-MUTUEL           8810
CLERKS, CASHIERS, AND CLERICAL OFFICE EMPLOYEES
RACETRACK OPERATION HORSE OR DOG RACING                8720
OFFICIALS OTHER THAN STARTERS OR THEIR
ASSISTANTS
RACETRACK OPERATION HORSE OR DOG STABLE HANDS          8279
OR KENNEL EMPLOYEES & DRIVERS
RACING - SNOWMOBILE                                    9180

RADIATOR CABINET OR SHIELD MFG - METAL                 3076

RADIATOR OR HEATER MFG                                 3175    Applies to cast iron radiators or heaters.

RADIO & TV TOWER TRANSMITTER SERVICE                   5040

RADIO INSTALLATION - AUTO                              8387

RADIO OR TELEVISION BROADCASTING STATION-ALL           7610    Includes players, entertainers, or musicians.
EMPLOYEES & CLERICAL, DRIVERS
RADIO OR TELEVISION SALES, SERVICE OR INSTALLATION     8010
INCLUDING ANTENNA - SALES ONLY
RADIO OR TELEVISION SET INSTALLATION, SERVICE OR       9519    Includes shop or outside employees, incidental
REPAIR & DRIVERS                                               parts department employees, erection of antennae.
                                                               Electrical wiring or tower erection to be separately
                                                               rated.
RADIO STORES - NO INSTALLATION, REPAIR OR DELIVERY     8017

RAIL CAR CLEANING - FREIGHT                            5610

RAILING - HOUSE - METAL ERECTION                       5102

RAILROAD OPERATION: SALESPERSONS, COLLECTORS           8734    Outside Program II - State Act
OR MESSENGERS - OUTSIDE
RAILROAD CONSTRUCTION LAYING OR RELAYING OF            7855
TRACKS OR MAINTENANCE OF WAY BY CONTRACTOR-NO
WORK ON ELEVATED RAILROADS & DRIVERS
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page        96


PHRASEOLOGY                                             CLASS    DESCRIP
RAILROAD CONSTRUCTION-ALL OPERATIONS INCLUDING          6704
CLERICAL, SALESPERSONS & DRIVERS COVERAGE
UNDER THE FEDERAL EMPLOYERS' LIABILITY ACT FELA):
PROGRAM II-STATE ACT BENEFITS
RAILROAD CONSTRUCTION-ALL OPERATIONS INCLUDING          6703
CLERICAL, SALESPERSONS & DRIVERS COVERAGE
UNDER THE FEDERAL EMPLOYERS' LIABILITY ACT FELA):
PROGRAM II-USL&HW ACT BENEFITS
RAILROAD OPERATION - SALESPERSON, COLLECTORS OR         8738    Outside Program II - USL Act
MESSENGERS
RAILROAD OPERATION ALL OTHER EMPLOYEES &                7382
DRIVERS
RAILROAD OPERATION NOC-ALL EMPLOYEES & DRIVERS          7133    All employees connected with the operation or
                                                                maintenance of automobile bus lines shall be rated
                                                                as Code 8385 or 7382-Bus co.
RAILROAD OPERATION STREET: YARD EMPLOYEES               8385

RAILROAD OPERATION-ALL EMPLOYEES INCLUDING              7153
DRIVERS COVERAGE UNDER THE FEDERAL EMPLOYERS'
LIABILITY ACT FELA): PROGRAM II-STATE ACT BENEFITS
RAILROAD OPERATION-ALL EMPLOYEES INCLUDING              7152
DRIVERS COVERAGE UNDER THE FEDERAL EMPLOYERS'
LIABILITY ACT FELA): PROGRAM II-USL&HW ACT BENEFITS
RAILROADS OR HIGHWAY - CLEARING BRUSH & WEEDS           5507

RAT POISON                                              4828

RATTAN, WILLOW, OR TWISTED FIBER PRODUCTS MFG           2913    Includes upholstering.

RAYON MFG                                               2305    Pyroxylin mfg to be separately rated as Code 4459.

RAZOR MFG NOC                                           3122

RAZOR MFG SAFETY                                        3270

RE-BABBITING BEARINGS                                   3085

REAL ESTATE AGENCY - OUTSIDE EMPLOYEES AND              8721    Care, custody and maintenance or construction
COLLECTORS                                                      work to be separately rated.
REAL ESTATE APPRAISAL COMPANY-OUTSIDE                   8721
EMPLOYEES
REAMER MFG                                              3113

RECREATIONAL FACILITIES OR AMUSEMENT DEVICES            9180    Includes pony rides, ski tows.

RECREATIONAL FACILITIES OR AMUSEMENT DEVICES            9016    Includes archery ranges, ball or dart throwing,
                                                                baseball batting ranges, miniature golf courses, golf
                                                                driving ranges, shooting galleries using air rifles (no
                                                                fire arms), public tennis courts (not municipal),.
RECREATIONAL FACILITIES OR AMUSEMENT DEVICES            8017    Includes penny arcades, skeet ball alleys.

RECREATIONAL VEHICLE CAMPGROUNDS OR PARKS               9015

REDI-WHIP PACKAGING                                     6504

REDUCING PALACE                                         9063

REFACTORY MATERIALS & FLAME SPRAY POWDER MFG            4061
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page        97


PHRASEOLOGY                                             CLASS    DESCRIP
REFORESTATION                                           5507

REFRACTORY POWDER MFG                                   1747    Includes sand and silica

REFRACTORY PRODUCTS MFG & DRIVERS                       4024    Includes the mfg of firebricks, boiler or stoker tiles,
                                                                special refractory shapes, enameled bricks, retorts,
                                                                flue linings, muffles, crucibles, and similar products
                                                                manufactured from refractory clays with or without
                                                                other refractory materials. Clay digging, mining, or
                                                                quarrying to be separately rated.
REFRIGERATED SHOW CASE MFG - METAL                      3076

REFRIGERATED SHOW CASE MFG - WOOD                       2812

REFRIGERATION - COMMERCIAL - INSTALLATION -             3724    Compressors
REPAIRS, CLEANING, OILING, OR ADJUSTING
REFRIGERATION COMMERCIAL PIPE FITTING INCLUDING         5183
THE INSTALLATION OF TUBING & DRIVERS
REFRIGERATION DOMESTIC: CLEANING, OILING, OR            9519
ADJUSTING & DRIVERS
REFRIGERATION DOMESTIC: INSTALLATION, SERVICE, OR       9519
REPAIR & DRIVERS
REFRIGERATOR CAR LOADING OR UNLOADING                   7360    Includes caring for freight in cars during transit.
                                                                Stevedoring to be separately rated. Drivers to be
                                                                separately rated as Codes 7228 and
                                                                7229-Trucking.
REFRIGERATOR CAR REPAIR                                 3724

REFRIGERATOR CARS - RENOVATING                          7133

REFRIGERATOR INSTALLATION & SERVICE - COMMERCIAL        5190
- SELF CONTAINED, DOMESTIC
REFRIGERATOR MFG - REFRIGERATING COMPRESSOR             3612
ONLY
REFRIGERATOR MFG - WOOD - WALK-IN                       2802    Installation to be separately rated under code 5403.

REFRIGERATOR MFG-METAL-DOMESTIC OR COMMERCIAL           3076
ALL OTHER OPERATIONS
REFRIGERATOR MFG-METAL-DOMESTIC OR COMMERCIAL           3179
MANUFACTURING OR ASSEMBLING THE REFRIGERATING
UNIT
REFRIGERATOR, STOVE, WASHING MACHINE SERVICE OR         9519    Includes incidental shop & drivers.
REPAIR
REFUGE - DUMP                                           7590

RELIGIOUS ORGANIZATION ALL OTHER EMPLOYEES              9101

RELIGIOUS ORGANIZATION PROFESSIONAL EMPLOYEES &         8868    Includes clergy, assistants, organist, and choir
CLERICAL                                                        members.
RENDERING WORKS NOC & DRIVERS                           4665    No garbage reduction. Codes 4665 and
                                                                4583-Fertilizer MFG or 2089-Packing house shall
                                                                not be assigned to the same risk unless the
                                                                operations described by these classifications are
                                                                conducted as separate and distinct businesses.
RENNET MFG                                              4611
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                          Page        98


PHRASEOLOGY                                            CLASS    DESCRIP
RENTAL OR SALES AND INSTALLATION OF TRAFFIC            9554    9554 does not apply to in shop repair. Apply to
BARRICADES AND SIMILAR TRAFFIC CONTROL DEVICES                 3064
RESIDENTIAL CLEANING SERVICES BY CONTRACTOR -          0917    Applicable to employers furnishing employees
INSIDE                                                         under contract for domestic service performed
                                                               inside customer's residence and includes operation
                                                               of training schools.
RESIN MFG                                              4561

REST HOME-ALL EMPLOYEES                                8829

RESTAURANT & BOWLING ALLEYS - CHURCHES &               9101
SCHOOLS
RESTAURANT & BOWLING ALLEYS - CLUBS                    9061

RESTAURANT NOC                                         9082    Includes musicians or entertainers. Restaurants
                                                               operated by a hotel or motel to be separately rated
                                                               as Code 9058. Shall not be assigned to a risk
                                                               engaged in operations described by another
                                                               classification unless the operations subject to Code
                                                               9082 are conducted as a separate and distinct
                                                               business.
RESTAURANT: FAST FOOD                                  9083    Applicable to risks that prepare and serve food and
                                                               beverages for on or off premises consumption.
                                                               Shall not be assigned to a risk that employs wait
                                                               staff. Includes musicians or entertainers.
                                                               Restaurants operated by a hotel or motel to be
                                                               separately rated as Code 9058. Shall not be
                                                               assigned to a risk engaged in operations described
                                                               by another classification unless the operations
                                                               subject to Code 9083 are conducted as a separate
                                                               and distinct business.
RETIREMENT LIVING CENTERS ALL OTHER EMPLOYEES &        8826    Separately classify all health care employees to
SALESPERSONS, DRIVERS                                          Code 8824 and all food service employees to Code
                                                               8825.
RETIREMENT LIVING CENTERS FOOD SERVICE                 8825    Not applicable to independently operated
EMPLOYEES                                                      restaurants. Separately classify health care
                                                               employees to Code 8824 and all other employees
                                                               to Code 8826.
RETIREMENT LIVING CENTERS HEALTH CARE EMPLOYEES        8824    Applies to all employees providing medical, nursing,
                                                               or personal care to residents including but not
                                                               limited to physicians, nurses, therapists,
                                                               technicians, pharmacists, dieticians, aides, and
                                                               orderlies. Not applicable to nursing homes or
                                                               hospitals. Separately classify food service
                                                               employees and all other employees engaged in
                                                               non-health care activities.
RIBBON MFG                                             2302

RIDING ACADEMY OR CLUB & DRIVERS                       8279

RIVET MFG                                              3270

ROAD OILING                                            8350    Applies when performed by oil distributors as an
                                                               incidental operation.
ROAD OILING - NO DISTRIUBTION                          9402
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                              Page      99


PHRASEOLOGY                                             CLASS    DESCRIP
ROAD OR STREET MAKING MACHINERY MFG                     3507

ROAD WORK - LANDSCAPING                                 5507

ROADS - OILING - DELIVERY AND SPREADING OF OIL IN       5507
CONJUNCTION WITH THE SPREADING OF SAND OR
GRAVEL BY OIL DISTRIBUTORS & DRIVERS
ROCK CRUSHING FOR TERRAZZO                              1710

ROCK EXCAVATION & DRIVERS                               6217    Not tunneling or street or road construction.

ROCK WOOL MFG                                           1699    Excavation or digging, dredging, mining, or
                                                                quarrying to be separately rated.
ROD SETTING: BRIDGE                                     5222

RODEO - HORSE SHOWS - ALL OTHER EMPLOYEES               9016

RODEO - HORSE SHOWS - CONTESTANTS & STABLEMENT          8279

ROLLER DERBY                                            9182

ROLLER SKATING THEATRICAL PERFORMANCES - ALL            9154
OTHER EMPLOYEES
ROLLER SKATING THEATRICAL PERFORMANCES -                9156
PLAYER, ENTERTAINERS OR MUSICIANS
ROLLER-SKATING RINK OPERATION                           9093    Ice-skating rink operation is assigned to Code
                                                                9016, and includes musicians and box office
                                                                employees.
ROLLING MILL NOC & DRIVERS                              3027    Applicable to brass, copper, or other soft metals.
                                                                Not copper coated steel bars. Wire drawing,
                                                                steelmaking, or iron or steel rolling to be separately
                                                                rated.
ROOF TRUSS MFG - WOOD, AND DRIVERS                      2802

ROOFING - SHINGLE APPLICATION - NEW CONSTRUCTION        5545    Applies to residences for occupancy by one or two
                                                                families and private garages in connection
                                                                therewith.
ROOFING ALL KINDS & DRIVERS                             5551

ROOFING COMPOUND MFG - ASPHALT & ASBESTOS               4741

ROOFING GRANULES MFG                                    1752    Digging, mining or quarrying to be separately rated.

ROOFING SLATE MFG OR SLATE SPLITTING & DRIVERS          1624    Includes quarrying; construction, repair, or
                                                                maintenance of all buildings, structures, or
                                                                equipment; installation of machinery.
ROOMING HOUSES OR BOARDING HOUSES &                     9052
SALESPERSONS, DRIVERS
ROOT BEER STAND - WITH FOOD, CAR HOP                    9083

RUBBER BELT MFG                                         4410

RUBBER DOOR MAT MFG                                     4410

RUBBER GARMENTS MFG                                     2501

RUBBER GOODS MFG NOC                                    4410
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page 100


PHRASEOLOGY                                            CLASS    DESCRIP
RUBBER RECLAIMING                                      4410

RUBBER STAMP MFG OR ASSEMBLY                           4299    MFG of frames, backs, or handles to be separately
                                                               rated.
RUBBER STOCK DEALER-USED & DRIVERS                     8264    No collecting or handling of scrap iron or steel.
                                                               Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 8264 are
                                                               conducted as a separate and distinct business.
RUBBER TILE INSTALLATION                               9521

RUBBER TILE MFG                                        4410

RUBBER TIRE DEALER - RETAIL & DRIVERS                  8387    Includes repairing, vulcanizing, and the adjustment
                                                               of tires to vehicles away from the premises of
                                                               insured. Codes 8387 and 8391 - Automobile
                                                               garage, sales or service agency or 8392 -
                                                               Automobile storage garage shall not be assigned to
                                                               the same risk unless the operations described by
                                                               these classifications are conducted as separate
                                                               and distinct businesses. Store employees to be
                                                               separately rated under code 8046.
RUBBER TIRE MFG                                        4420    Tire recapping to be separately rated.

RUG AND MATTING MFG - FIBRE                            2220

RUG MFG BRAIDED                                        2402

RUG STORAGE                                            8293

SADDLE SOAP MFG                                        4720

SAFE MFG OR REPAIRING                                  3507

SAFE MOVING - WALL SAFE                                3724

SAFETY ENGINEERS                                       8720

SAILING SCHOOL - FEDERAL WATERS                        7090

SAILING SCHOOL - STATE INLAND WATER                    6824

SAILMAKING                                             2501    Applies to shop operations.

SALES STABLE & SALESPERSONS, DRIVERS                   8288

SALESMAN - TRIMMING WINDOWS - N.P.D.                   9521
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                           Page 101


PHRASEOLOGY                                              CLASS    DESCRIP
SALESPERSONS, OR COLLECTORS, OUTSIDE                     8742    Applies to employees engaged in such duties away
                                                                 from the employer's premises. This classification
                                                                 shall not apply to employees who deliver
                                                                 merchandise. Any salespersons whose duties
                                                                 include occasional courtesy delivery of a nominal
                                                                 quantity of the merchandise sold shall still be
                                                                 classified as salespersons. Employees who deliver
                                                                 merchandise shall be assigned to the classification
                                                                 applicable in that risk to drivers even though they
                                                                 also collect or sell. If they walk or use public
                                                                 transportation, they shall be assigned to the
                                                                 governing classification. Code 8742 does not apply
                                                                 when the basic classification wording includes
                                                                 outside salespersons and collectors.
SALESPERSONS, OR COLLECTORS, OUTSIDE                     8742    Subject to Rule IV.B. Coverage Under the Federal
                                                                 Employers Liability Act (FELA)
SALT, BORAX, OR POTASH PRODUCING OR REFINING &           4568    Includes driving of wells and pumping. Mining to be
DRIVERS                                                          separately rated as Code 1164.
SALVAGE OPERATION NO WRECKING OR ANY                     5705    Applies to the removing, sorting, reconditioning,
STRUCTURAL OPERATIONS                                            and distributing of merchandise in damaged
                                                                 buildings, including incidental operations away from
                                                                 such buildings.
SALVAGE OPERATION OPERATIONS-MARINE: COVERAGE            7394
UNDER ADMIRALTY LAW: PROGRAM I
SALVAGE OPERATION OPERATIONS-MARINE: COVERAGE            7395
UNDER ADMIRALTY LAW: PROGRAM II-STATE ACT
BENEFITS
SALVAGING LOGS FROM LAKE & RIVER BOTTOMS                 2702

SAMPLE CARD MFG                                          4279

SAND BLASTING OF CARS FOR PAINTING                       5469

SAND CORE MFG & BAKED                                    4038

SAND OR GRAVEL DIGGING & DRIVERS                         4000    Includes construction, repair, or maintenance of all
                                                                 buildings, structures or equipment and the
                                                                 installation of machinery. No canal, sewer, or cellar
                                                                 excavation or underground mining.
SANDPAPER MFG                                            1860

SANDWICH PREPARATION FOR VENDING MACHINES                9083

SANDWICH SPREAD MFG                                      6504

SANITARIUM ALL OTHER EMPLOYEES                           9040

SANITARIUM PROFESSIONAL EMPLOYEES                        8833

SANITARY DISTRICTS                                       9410

SANITATION SERVICE - DRIVERS                             7380

SANITATION SERVICE IN BUILDINGS                          9014
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page 102


PHRASEOLOGY                                            CLASS    DESCRIP
SASH, DOOR, OR ASSEMBLED MILLWORK DEALER &             8235    Includes incidental assembling, glazing, or mfg of
DRIVERS                                                        special sizes. Applicable only to concerns that buy
                                                               and sell finished millwork exclusively including
                                                               incidental assembling or glazing or incidental MFG
                                                               of special sizes), such as finished flooring, doors,
                                                               frames, sash, screens, moldings, baseboards, stair
                                                               trim, columns, paneling, cupboards, shelving or
                                                               furniture such as kitchen cabinets, ironing boards,
                                                               breakfast sets, window seats, mantels, wall
                                                               cabinets or cases. Codes 8235 and 2802 -
                                                               Carpentry or 8232 - Building Material Dealer shall
                                                               not be assigned to the same risk unless the
                                                               operations described by these classifications are
                                                               conducted as separate and distinct businesses.
SATELLITE DISH INSTALLATION APPLIES TO GROUND OR       7605
ROOF MOUNTED INSTALLATIONS AUXILIARY WIRING
WITHIN BUILDINGS & DRIVERS
SATELLITE DISH INSTALLATION APPLIES TO GROUND OR       3724
ROOF MOUNTED INSTALLATIONS ERECTION OF DISH AND
AUXILIARY EQUIPMENT & DRIVERS
SATELLITE DISH INSTALLATION APPLIES TO GROUND OR       5213
ROOF MOUNTED INSTALLATIONS INSTALLATION OF
CONCRETE MOUNTING PAD
SATELLITE DISH MFG                                     3076

SATELLITE DISH MFG - ELECTRICAL PARTS                  3681

SAUERKRAUT MFG                                         2110

SAUERKRAUT: MFG - CANNING                              2111

SAUSAGE CASINGS - WHOLESALE - NO CLEANING              8018

SAUSAGE CASINGS MFG- WHOLESALE - INCLUDING             2095
CLEANING
SAUSAGE OR SAUSAGE CASING MFG                          2095    Codes 2095 and 2089-Packing house shall not be
                                                               assigned to the same risk unless the operations
                                                               described by these classifications are conducted as
                                                               separate and distinct businesses. No butchering or
                                                               handling of livestock.
SAW DUST MFG                                           2731

SAW MFG                                                3118

SAW-SHARPENING                                         3118

SAWDUST DEALERS                                        8232

SAWMILL & DRIVERS                                      2710    Includes yard operations. Does not include the
                                                               operation of retail yards that are to be assigned to
                                                               Code 8232-Lumberyard.
SCAFFOLDING CONCRETE OR CEMENT DISTRIBUTING            5057
TOWERS-INSTALLATION, REPAIR OR REMOVAL
SCAFFOLDING DELIVERY OF MATERIALS ONLY-LOCAL           7228
HAULING ONLY-NO INSTALLATION, REPAIR OR
REMOVAL-ALL EMPLOYEES & DRIVERS
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                           Page 103


PHRASEOLOGY                                              CLASS    DESCRIP
SCAFFOLDING DELIVERY OF MATERIALS ONLY-LONG              7229
DISTANCE HAULING-NO INSTALLATION, REPAIR OR
REMOVAL-ALL EMPLOYEES & DRIVERS
SCAFFOLDING OUTRIGGER SCAFFOLD INSTALLATION,             9534
REPAIR OR REMOVAL & DRIVERS
SCAFFOLDING SCAFFOLD INSTALLATION, REPAIR OR             5057
REMOVAL-BUILT UP FROM THE GROUND-NOT
SUSPENDED OR SWINGING TYPE
SCAFFOLDING SIDEWALK BRIDGES NOT OVER ONE                5403
STORY IN HEIGHT
SCAFFOLDING SUSPENDED OR SWINGING SCAFFOLD               9534
INSTALLATION, REPAIR OR REMOVAL & DRIVERS
SCAFFOLDS OR SIDEWALK BRIDGES-INSTALLATION,              9529    Contractors who erect, repair or remove scaffolds,
REPAIR OR REMOVAL & DRIVERS                                      concrete or cement distributing towers, sidewalk
                                                                 bridges or hod hoists or construction elevators as
                                                                 an incidental part of their construction work to be
                                                                 separately rated. Such operations, when so
                                                                 performed, to be included in the classification with
                                                                 which the work is associated.
SCALE MFG - TYPE USED BY DRUGGISTS                       3685

SCALE MFG - TYPE USED BY MEAT DEALERS                    3574

SCALE STORES - RETAIL                                    8010

SCALE STORES - WHOLESALE                                 8018

SCALERS - TIMBER                                         2702

SCALES-INSTALLATION OR ADJUSTMENT COIN OPERATED          5192
TYPE & SALESPERSONS, DRIVERS
SCALES-INSTALLATION OR ADJUSTMENT COUNTER TYPE           5191

SCALES-INSTALLATION OR ADJUSTMENT PLATFORM OR            3724
BEAM TYPE & DRIVERS
SCHOOL ALL OTHER EMPLOYEES                               9101

SCHOOL BUS DRIVERS                                       7380    Drivers employed by school.

SCHOOL ICE SKATING - TEACHERS                            8868

SCHOOL MUSIC - TEACHERS                                  8868

SCHOOLS DANCING - TEACHERS                               8868

SCHOOLS MUSIC - ALL OTHERS                               9101

SCHOOLS-TRADE OR VOCATIONAL-DRIVER TRAINING              8868
SCHOOLS
SCREEN INSTALLATION - DOMESTIC                           5645

SCREEN MFG - METAL                                       3076

SCREEN MFG - WOOD                                        2802

SCREEN MFG FOR MICROFILM VIEWERS, MOTION                 4923
PICTURES, SCOREBOARDS, MADE FROM PLASTIC SHEETS
& COATED
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                          Page 104


PHRASEOLOGY                                            CLASS    DESCRIP
SCREW BLANKS MFG - FROM STEEL WIRE                     3145

SCREW MFG                                              3145

SEA WEED OR LAKE WEED - CUTTING                        0050

SEA WEED OR LAKE WEED - TRUCKING - ON LAND             7380

SEALING WAX MFG                                        4557

SEAT COVER MFG                                         2501

SECTIONAL BUILDING MFG                                 3066

SECURITY ENFORCEMENT OR PROTECTION-CONTRACT &          7720
DRIVERS
SEED CORN - RAISING, PROCESSING HYBRID, ALSO           0006
CULTIVATING, SPRAYING, HARVESTING
SEED CORN - SUBSEQUENT PROCESSING INCLUDING            8215
DRIVERS
SEED FEED (BIRD) FERTILIZER (DOMESTIC) STORE           8001

SEED MERCHANT                                          8102    Includes operation of seed sorting machinery.

SEPARATING SHOT FROM FOUNDRY SAND                      3027

SEPTIC TANK INSTALLATION-BY SPECIALIST                 4034
CONTRACTORS & DRIVERS-IF DONE BY CONCRETE TANK
MANUFACTURER
SEPTIC TANK INSTALLATION-BY SPECIALIST                 6319
CONTRACTORS -IF DONE BY DRY WELL DIGGER
SERUM PREPARATION - ALL OTHER EMPLOYEES                9040

SERUM PREPARATION - FROM HUMAN BLOOD                   8833
PROFESSIONAL
SERUM, ANTITOXIN, OR VIRUS MFG & DRIVERS               5951

SEWAGE DISPOSAL PLANT OPERATION & DRIVERS              7580

SEWER CLEANING & DRIVERS                               9402

SEWER CLEANING OF BUILDING CONNECTIONS USING           5183
PORTABLE EQUIPMENT & DRIVERS
SEWER CONSTRUCTION-ALL OPERATIONS & DRIVERS            6306    Includes tunneling at street crossings when not
                                                               performed under air pressure. All other tunneling to
                                                               be separately rated as Code 6251 or 6260. Surface
                                                               restoration to be separately rated.
SEWER PIPE MFG - CONCRETE - NO PIPE LAYING             4034

SEWER T.V. & CLEANING                                  9402

SEWER T.V. INSPECTION                                  7610

SEWING MACHINE & VACUUM CLEANER DEALERS                8010
INCLUDING SHOP, DELIVERY & REPAIR
SEWING MACHINE MFG                                     3574

SEWING MACHINES-COMMERCIAL ELECTRICAL                  5190
WIRING-AWAY FROM SHOP & DRIVERS
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                           Page 105


PHRASEOLOGY                                              CLASS    DESCRIP
SEWING MACHINES-COMMERCIAL REPAIRING AND                 3574
REBUILDING SEWING MACHINES, CUTTERS, AND PARTS IN
SHOP
SEWING MACHINES-COMMERCIAL REPAIRING,                    3724
INSTALLING, AND DISMANTLING IN SEWING PLANTS &
DRIVERS
SHADE - CLOTH MFG                                        2220

SHADE - METAL - INSTALLATION                             9521

SHADE - WOOD ASSEMBLY ONLY                               2881

SHADE MFG - METAL                                        3076

SHADE MFG - VENETIAN - WOOD                              2883

SHAFT SINKING-ALL OPERATIONS                             6252    Includes pile driving, excavation, concrete work, or
                                                                 lining.
SHALE OR CLAY DIGGING & DRIVERS                          4000    Includes construction, repair, and maintenance of
                                                                 all buildings, structures or equipment, and
                                                                 installation of machinery. No canal, sewer, or cellar
                                                                 excavation or underground mining.
SHEEPSKIN PICKLING                                       2623

SHEEPSKIN SLIPPER & TOY ANIMAL MFG                       2660

SHEET METAL COVERED STEEL FRAMED BUILDING                5538    Sheet metal siding or skin.
CONSTRUCTION
SHEET METAL MFG & ERECTION GARAGE                        5538

SHEET METAL MFG - WATER PAIL, MILKCAN, LIQUID            3400
MEASURE, WASHBOILER, ETC.
SHEET METAL PRODUCTS MFG - SHOP ONLY                     3066

SHEET METAL WORK SHOP AND OUTSIDE NOC & DRIVERS          5538    Applies to erection, installation, or repair
                                                                 operations. Roofing to be separately rated as Code
                                                                 5551.
SHEET METAL-COVERED STEEL OR                             5086    Electrical wiring, plumbing, heating, concrete work,
WOOD-POLE-BUILDING CONSTRUCTION; SHEET METAL                     etc. To be separately rated. The appropriate
COVERED BUILDING UTILIZING WEIGHT BEARING STEEL                  construction classifications are to be applied to
OR WOOD-POLE-FRAMEWORK NOT EXCEEDING 25 FEET                     buildings in excess of 25 feet eaves height.
IN HEIGHT & DRIVERS
SHEET METAL-SHEET METAL COVERED STEEL FRAME              5538    Non-weight bearing, i.e., framing where the exterior
BUILDING UTILIZING NON-WEIGHT BEARING STEEL                      or interior becomes a homogeneous part of each
FRAMEWORK & DRIVERS.                                             other for support. Electrical wiring, plumbing,
                                                                 heating, concrete work, etc. to be separately rated
                                                                 to the appropriate construction classifications.
SHEETROCK INSTALLATION-WITHIN BUILDINGS & DRIVERS        5445

SHELL OR PROJECTILE MFG                                  3632    See Explosives.

SHINGLE MFG-WOOD                                         2710

SHIP CHANDLERS-NO MFG-RETAIL                             8010

SHIP CHANDLERS-NO MFG-WHOLESALE                          8018

SHIP CLEANING - INSIDE                                   5610
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page 106


PHRASEOLOGY                                            CLASS    DESCRIP
SHIP CLEANING-ALL OPERATIONS & DRIVERS                 6872

SHIP REPAIR CONVERSION-ALL OPERATIONS & DRIVERS        6872
COVERAGE UNDER U.S. ACT
SHIP SCALING COVERAGE UNDER STATE ACT ONLY             6884

SHIP SCALING COVERAGE UNDER U.S. ACT                   6874

SHIPBUILDING-IRON OR STEEL NOC & DRIVERS               6854    Includes fabrication or assembling of ship plates or
COVERAGE UNDER STATE ACT ONLY                                  frames, all yard operations, and shops directly
                                                               connected with the construction of hulls. Subject to
                                                               Rule 1-E, the following classifications and no others
                                                               are available for use in connection with Code 6854.
SHIPBUILDING-IRON OR STEEL NOC & DRIVERS               3620
COVERAGE UNDER STATE ACT ONLY BOILERMAKING
SHIPBUILDING-IRON OR STEEL NOC & DRIVERS               3632    Other than maintenance machine shop.
COVERAGE UNDER STATE ACT ONLY MACHINE SHOP
SHIPBUILDING-IRON OR STEEL NOC & DRIVERS               6843
COVERAGE UNDER U.S. ACT
SHIPBUILDING-NAVAL & DRIVERS                           6845    Includes fabrication or assembling of ship plates or
                                                               frames, all yard operations, and shops directly
                                                               connected with the construction of hulls. Subject to
                                                               Rule 1-E, the following classifications and no others
                                                               are available for use in connection with Code
                                                               6845F.
SHIPBUILDING-NAVAL & DRIVERS MACHINE SHOP              3632    Other than maintenance machine shop.

SHIRT MFG                                              2501

SHOCK ABSORBER MFG                                     3612

SHODDY MFG                                             2211

SHOE FINDINGS MFG                                      2651    Applies to the MFG of tongues, linings, or facings.

SHOE OR BOOT MFG-RUBBER                                4410    Includes combined rubber and fabric boots or
                                                               shoes.
SHOE ORNAMENT MFG - FABRIC                             2501

SHOE REPAIR STORE                                      8017    Includes shoe shining.

SHOE SHINING ESTABLISHMENT                             8017

SHOE STOCK MFG                                         2651    Includes counter, heel, or sole cutting.

SHOE STORES - RETAIL                                   8008

SHOE STORES - WHOLESALE                                8032

SHOOTING GALLERY & DRIVERS                             9180

SHOPPERS- CHECKING ATTENTIVENESS, PERSONALITY &        8017
HONESTY OF SALES CLERKS
SHOW CASE ERECTION & INSTALLATION - INSTALLED AS       5437
PERMANENT PART OF STRUCTURE
SHOW CASE ERECTION & INSTALLATION - PORTABLE           5146

SHOW CASE MFG - METAL                                  3076
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page 107


PHRASEOLOGY                                            CLASS    DESCRIP
SHOW CASE MFG - WOOD                                   2812

SHOW CASE MFG - WOOD NOT HIGHLY FINISHED               2802

SHOWER STALL METAL INSTALLATION                        5645

SHUTTLE MFG                                            2841

SIDE SHOWS                                             9180

SIDING APPLICATION - WOOD - COMMERCIAL                 5403

SIDING-ALUMINUM OR VINYL INSTALLATION & DRIVERS        5538    Wood siding installation to be separately rated as
                                                               code 5645-carpentry.
SIGHT SEEING SERVICE - BUS OPERATIONS                  7382

SIGHT SEEING SERVICE - TOUR LECTURERS                  8742

SIGHTSEEING - FLYING CREW                              7431

SIGN DISPLAYS - IN PUBLIC TRANSPORTATION               9501

SIGN INSTALLATION, MAINTENANCE, REPAIR, REMOVAL,       9521    Includes interior or exterior attachment of signs to
OR REPLACEMENT SERVICE                                         surfaces from floors or stepladders, such as but not
                                                               limited to, exit signs; entrance signs; wall
                                                               directories; rest room signs and directional signs.
                                                               Excludes sign installations on roofs, streets, roads,
                                                               walkways or by the use of cranes, hoists,
                                                               scaffolding, forklifts, aircraft and other similar
                                                               mechanical devises. Code 9521 shall not be
                                                               assigned to employees of insureds engaged in sign
                                                               installation service on the premises of the insured.
                                                               Such payroll must be assigned to the governing
                                                               classification. Shop operations to be separately
                                                               rated.
SIGN MANUFACTURING METAL OR NEON                       3064    Sign installation, painting, maintenance, repair,
                                                               removal, or replacement-away from shop to be
                                                               separately rated as Codes 9521 or 9554.
SIGN MANUFACTURING PLASTIC OR VINYL                    4299
COMPUTER-GENERATED LETTERS OR GRAPHICS NO
PAINTING OR USING POWER MACHINERY
SIGN MANUFACTURING PLASTIC OR VINYL                    9501
COMPUTER-GENERATED LETTERS OR GRAPHICS
PAINTING OR USING POWER MACHINERY & DRIVERS
SIGN MANUFACTURING SILK SCREEN PRINTING                4352    Codes 2501, 3064, and 4299 shall not be assigned
                                                               to the same risk unless the operations described by
                                                               these classifications are conducted as separate
                                                               and distinct businesses. Sign installation, painting,
                                                               maintenance, repair, removal, or replacement-away
                                                               from shop to be separately rated as Code 9521 or
                                                               9554.
SIGN MANUFACTURING SILK SCREEN PRINTING CLOTH          4352

SIGN MANUFACTURING SILK SCREEN PRINTING METAL          4352

SIGN MANUFACTURING SILK SCREEN PRINTING PAPER OR       4352
PLASTIC
                                      WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                           Page 108


PHRASEOLOGY                                               CLASS    DESCRIP
SIGN MANUFACTURING WOOD                                   2802    Codes 2812, 2881, and 9501 shall not be assigned
                                                                  to the same risk unless the operations described by
                                                                  these classifications are conducted as separate
                                                                  and distinct businesses. Sign installation, painting,
                                                                  maintenance, repair, removal, or replacement-away
                                                                  from shop to be separately rated as Codes 9521 or
                                                                  9554.
SIGN MFG - STYROFOAM - INCLUDING PAINTING                 9501

SIGN PAINTING OR LETTERING INSIDE OF BUILDINGS &          9501    Includes shop operations. Codes 9501 and
DRIVERS                                                           9554-Sign painting or lettering outside of buildings
                                                                  or structures, or 5474-Painting or paperhanging
                                                                  shall not be assigned at the same job or location.
SIGN PAINTING OR LETTERING OUTSIDE OF BUILDINGS           9554    Code 9554 shall not be assigned at the same job or
OR STRUCTURES & DRIVERS                                           location to which Code 9501-Sign painting or
                                                                  lettering inside of buildings applies.
SILICA MIXING (WITH OTHER COMPOUNDS)                      1747

SILK SCREEN PROCESS-CLOTH PRINTING                        4352    The hand printing of cloth by the silk screen
                                                                  process together with the subsequent drying.
SILK THREAD OR YARN MFG                                   2302

SILK THROWING AND WEAVING                                 2302

SILO ERECTION CONCRETE                                    5213

SILO ERECTION MASONRY OR TILE                             5022

SILO ERECTION PRECAST CONCRETE STAVES                     5213

SILO ERECTION WOOD                                        5403

SILOS BUILDING - SHOP - CONCRETE                          4034

SILOS BUILDING - SHOP - WOOD                              2802

SILOS BUILDING ERECTION - METAL                           5057

SILT FENCE ERECTION                                       5102

SILVER PLATING                                            3372

SILVERWARE MFG                                            3383

SIMONIZING AUTOS - NO WASHING, ETC.                       9505

SINTERED METAL PRODUCTS                                   4062

SISAL GARNETTING                                          2211

SKATE MFG                                                 3146

SKATING - ROLLER RINK                                     9016

SKI MFG - WOOD                                            2841

SKI SLIDE TOWS INCLUDING SNOW FOR HILLS                   9180

SKYLIGHTS & CORNICES                                      3066

SLAG DIGGING AND CRUSHING & DRIVERS                       1624
                                      WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                              Page 109


PHRASEOLOGY                                               CLASS    DESCRIP
SLATE GRINDING                                            1752

SLATE SPLITTING OR ROOFING SLATE MFG & DRIVERS            1624    Includes quarrying; construction, repair or
                                                                  maintenance of all buildings, structures, or
                                                                  equipment; installation of machinery.
SLEEPING BAG MFG                                          2501

SLIDE MFG                                                 4511

SLIPPER MFG                                               2660

SLOT MACHINE MFG                                          3574    Vending machine MFG to be separately rated.

SMELTING, SINTERING, OR REFINING LEAD & DRIVERS           1430

SMELTING, SINTERING, OR REFINING METALS-NOT IRON          1438    Insureds who recover lead in the process in any
OR LEAD NOC & DRIVERS                                             form or quantity to be separately rated as Code
                                                                  1430-Smelting-lead.
SMELTING-ELECTRIC PROCESS & DRIVERS                       1438    Includes the MFG of artificial abrasives, carbon, or
                                                                  graphite. Steel MFG to be separately rated.
SMOKESTACK & TANK ERECTION & REPAIR                       5057

SMOKESTACK OR CHIMNEY LINING-NOT METAL                    5222

SMOKESTACK PAINTING                                       5037

SNOW FENCE MFG - CUTTING LATH FROM LOGS                   2710

SNOW FENCE MFG - SNOW ASSEMBLY - NO LATH                  2802
CUTTING OR WIRE TWISTING
SNOW FENCE MFG - WIRE TWISTING                            3257

SNOW FOR SKI TOWS                                         9180

SNOW REMOVAL CLEARING SNOW FROM STREETS OR                9402
ROADS & DRIVERS
SNOW REMOVAL HAULING SNOW UNDER                           7228
CONTRACT-LOCAL HAULING ONLY-NO SNOW
CLEARING-ALL EMPLOYEES & DRIVERS
SNOW REMOVAL HAULING SNOW UNDER                           7229
CONTRACT-LONG DISTANCE HAULING-NO SNOW
CLEARING-ALL EMPLOYEES & DRIVERS
SNOWBLOWER MFG                                            3507

SNOWMOBILE MFG                                            3507

SNOWMOBILE TRAIL GROOMING                                 9102

SOAP DISPENSER & TOWEL DISPENSER MFG                      3146

SOAP DISPENSER INSTALLATION, INSPECTION & REPAIR          5191

SOAP OR SYNTHETIC DETERGENT MFG                           4720    Contemplates the mfg of bar soap, granulated,
                                                                  powdered and sprayed soaps, soap chips and
                                                                  flakes, liquid soap, and synthetic detergents that
                                                                  have characteristics and end uses similar to soap.
SOCCER INDOOR FACILITIES & CLERICAL                       9063
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page 110


PHRASEOLOGY                                             CLASS    DESCRIP
SOCIAL SERVICE ORGANIZATION - ALL EMPLOYEES AND                 Applicable to institutions that provide social
SALESPERSON, DRIVERS - ASSIGN THE                               services to mentally, physically, or emotionally
CLASSIFICATION(S) THAT BEST DESCRIBES THE                       challenged persons. Social service organizations
BUSINESS OF THE EMPLOYER.                                       may offer these individuals sleeping
                                                                accommodations, meals, on-site counseling, or
                                                                client assessments, education, training, and
                                                                employment and offer limited medical services
                                                                such as first aid. Includes employees who may,
                                                                among other services, counsel, advise, guide,
                                                                direct, or instruct clients. Refer to Code 8842 for
                                                                group homes, group foster homes, halfway houses
                                                                that provide rehabilitation services, shelters, and
                                                                independent supportive living homes for mentally,
                                                                physically, or emotionally challenged individuals.
                                                                Juvenile detention centers, -boot camps-, and
                                                                halfway houses for convicts are to be separately
                                                                rated to Code 7720. Detoxification, treatment, and
                                                                rehabilitation of alcoholics or narcotic addicts are
                                                                separately rated to the appropriate hospital
                                                                classification codes.
SOCIAL WORKERS PROFESSIONAL & ALL OTHER                 8742

SOD FARMING, CUTTING & DELIVERY                         0042

SOD LAYING                                              0042

SODA CHARGING                                           4635

SODA DISPENSER INCLUDING PIPE TO SOURCE, & PIPE         5183
CLEANING
SODA DISPENSER INSTALLATION &/OR REPAIR                 5191

SODA FOUNTAIN OR COUNTER INSTALLATION - PLUMBING        5146
& ELECTRICAL WORK TO BE SEPARATELY RATED
SODA WATER FOUNTAIN OR APPARATUS MFG                    3076

SOFT DRINK DISTRIBUTORS - DRIVERS                       7380

SOFT DRINK DISTRIBUTORS-WHOLESALE                       8018    No bottling.

SOFT DRINK STAND - SERVING NO FOOD - COOKED             8017

SOIL TESTING - DRILLING                                 6204

SOLDERING                                               3373

SOLVENT DEALERS-BULK & DRIVERS                          8350

SORORITY OR FRATERNITY HOUSES & CLERICAL                9061

SOUND SYSTEMS INSTALLATION OR REPAIR & DRIVERS          7605

SOUNDPROOFING                                           5479    See Insulation Work NOC.

SOY BEAN OIL EXTRACTION                                 4683

SPAGHETTI OR NOODLE MFG                                 2002

SPEEDOMETER OR TAXIMETER MFG                            3574
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page 111


PHRASEOLOGY                                             CLASS    DESCRIP
SPICE MILLS                                             6504

SPIKE MFG                                               3132    Steelmaking or rolling mills to be separately rated.

SPIRITUOUS LIQUOR BOTTLING                              2131    Includes warehousing, rectifying, or blending.

SPOKE MFG                                               2841

SPORTING GOOD STORES                                    8017

SPORTING GOODS MFG NOC                                  4902

SPRAY BOOTH MFG - METAL                                 3066

SPRAYING DRYWALL                                        5474

SPRAYING MOLTEN METAL                                   3365

SPRAYING OF INSULATING MATERIAL                         5479

SPRAYING OF INSULATING MATERIAL - FIREPROOFING          5213
(ASBESTOS)
SPRING MFG                                              3303    Not wire springs. The MFG of wire springs shall be
                                                                rated as Code 3257-Wire goods MFG
SPRINKLER HEAD MFG                                      3634    Applies to automatic sprinklers.

STABLE OR BREEDING FARM & DRIVERS                       8279    Applies to the training of racehorses, polo ponies,
                                                                and horses for exhibition purposes. Includes
                                                                jockeys and trainers.
STAIR BUILDING - WOOD                                   2802

STAIR ERECTION                                          5437

STAMPING - MACHINING JIGS & FIXTURES                    3632

STAMPING - METAL                                        3400

STANTION ERECTION COMPLETE - CEMENT                     5221

STANTION MFG - FOR BARNS                                3632

STANTION- PIPING, ETC                                   5183

STARCH MFG                                              4703

STATIONERY MFG                                          4251    MFG of metal rings, posts, screws, separators, or
                                                                fittings to be separately rated. Shall not be assigned
                                                                to a risk engaged in operations described by
                                                                another classification unless the operations subject
                                                                to Code 4251 are conducted as a separate and
                                                                distinct business.
STEAM CLEANING SHOP & AWAY - OTHER THAN                 5474
BUILDINGS
STEAM HEATING OR POWER CO.-ALL EMPLOYEES &              7539    Includes store employees and meter readers.
DRIVERS                                                         Construction of buildings to be separately rated.
STEAM MAINS OR CONNECTIONS CONSTRUCTION &               6319    Includes tunneling at street crossings when not
DRIVERS                                                         performed under air pressure. All other tunneling to
                                                                be separately rated as Code 6251 or 6260. Code
                                                                7539 shall not be assigned at the same job or
                                                                location to which Code 6319 applies.
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page 112


PHRASEOLOGY                                            CLASS    DESCRIP
STEAM OR AIR PRESSURE GAUGE MFG                        3574

STEAM PIPE OR BOILER INSULATING & DRIVERS              5183    Includes shop. Applies to the application of cork or
                                                               other non-conducting materials.
STEAMSHIP LINE OR AGENCY                               8726    Port Employees: Superintendents, Captains,
                                                               Engineers, Stewards or their Assistants, Pay Clerks
STEAMSHIP LINE OR AGENCY-PORT EMPLOYEES                8719
SUPERINTENDENTS, CAPTAINS, ENGINEERS, STEWARDS
OR THEIR ASSISTANTS, PAY CLERKS TALLIERS,
CHECKING CLERKS, AND EMPLOYEES ENGAGED IN
MENDING OR REPACKING OF DAMAGED CONTAINERS
COVERAGE UNDER STATE ACT ONLY
STEEL GRIT MFG                                         1438

STEEL RULE DIE MFG                                     3122

STEEPLE JACK WORK                                      9534

STEREOTYPING                                           4299

STEVEDORING BY HAND OR HAND TRUCKS EXCLUSIVELY         7317    Includes the incidental use of power driven
                                                               escalators or conveyors, or operation of tractors
                                                               and trailers through side ports. No use of hoisting
                                                               equipment. Code 7317F shall not be assigned to
                                                               the same risk in connection with a single vessel
                                                               unless the operations described by this
                                                               classification are conducted as a separate and
                                                               distinct business.
STEVEDORING CONTAINERIZED FREIGHT & DRIVERS            7327    Applies to ships designed for freight carrying
                                                               containers. No work in holds. Over-the-road
                                                               trucking operations to be separately rated as Codes
                                                               7228 and 7229-Trucking. Code 7327F shall not be
                                                               assigned to the same risk in connection with a
                                                               single vessel unless the operations described by
                                                               this classification are conducted as a separate and
                                                               distinct business.
STEVEDORING FREIGHT HANDLING NOC                       7309    These classifications include freight checkers.
                                                               Stevedoring to be separately rated; drivers to be
                                                               separately rated as Codes 7228 and 7229-Trucking
                                                               NOC.
STEVEDORING FREIGHT HANDLING NOC COVERAGE              7360
UNDER STATE ACT ONLY
STEVEDORING FREIGHT HANDLING NOC TALLIERS AND          8719
CHECKING CLERKS ENGAGED IN CONNECTION WITH
STEVEDORE WORK: COVERAGE UNDER STATE ACT ONLY
STEVEDORING-OVER-ALL BOATS; ALL WORK ON AND            7309    All work between stringpiece and point of deposit
BETWEEN SHIPBOARD AND STRINGPIECE                              on dock or adjacent warehouse including tiering
                                                               and untiering shall be rated as code 7360-freight
                                                               handling.
STEVEDORING-SIDE PORT BOATS, AND OVER-ALL BOATS        7317    All operations including work on shipboard, trucking
LOADED OR DISCHARGED BY MEANS OF MECHANICAL                    and handling between shipboard and point of
CONVEYORS, CHUTES, ESCALATORS AND SIMILAR                      deposit on dock or adjacent warehouse and tiering
DEVICES                                                        or untiering.
STEVEDORING: TALLIERS AND CHECKING CLERKS              8709
ENGAGED IN CONNECTION WITH STEVEDORE WORK
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page 113


PHRASEOLOGY                                             CLASS    DESCRIP
STOCKYARD SALESPERSONS, DRIVERS                         8288    Codes 8288 and 2089-Packing house shall not be
                                                                assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses. No butchering.
STOKER INSTALLATION - COMMERICIAL                       3724

STOKER MFG                                              3632

STONE AND BRICK PAVER INSTALLATION - OUTSIDE            5221

STONE CRUSHING - BY ROAD BUILDING CONTRACTOR AS         5507
PART OF ROAD PROJECT
STONE CRUSHING - PRODUCING CRUSHED STONE AND            1710
GRAVEL AS A SEPARATE AND DISTINCT BUSINESS
STONE CRUSHING AND DRIVERS                              1710    No quarrying. Includes construction, repair, or
                                                                maintenance of all buildings, structures, or
                                                                equipment and the installation of machinery. Shall
                                                                not be assigned to a risk engaged in operations
                                                                described by another classification unless the
                                                                operations subject to 1710 are conducted as a
                                                                separate and distinct business.
STONE CRUSHING-BY ROAD BUILDING CONTRACTORS AS          1710
PART OF ROAD PROJECT & DRIVERS
STONECUTTING OR POLISHING-GRANITE OR STONE WITH         1808
AT LEAST 5% SILICA & DRIVERS
STONECUTTING OR POLISHING-NOC-STONE WITH LESS           1807    Quarrying to be separately rated.
THAN 5% SILICA & DRIVERS.
STORAGE BATTERY SERVICE STATION & DRIVERS               8387    Codes 8387 and 8391-automobile garage or
                                                                8392-automobile storage garage shall not be
                                                                assigned to the same risk unless the operations
                                                                described by these classifications are conducted as
                                                                separate and distinct businesses.
STORAGE TANK - OIL - GAS PAINTING                       5474

STORAGE WAREHOUSE COLD                                  8291

STORAGE WAREHOUSE FURNITURE & DRIVERS                   8293    Includes packing or handling household goods
                                                                away from insured's premises.
STORAGE WAREHOUSE NOC                                   8292    Applies to general merchandise. Drivers to be
                                                                separately rated as Codes 7228 and
                                                                7229-Trucking.
STORE - PET AND PET SUPPLY - WHOLESALE                  8018

STORE - RETAIL SEED, FERTILIZER & PLANTS                8001

STORE AGRICULTURE IMPLEMENT-NOT FARM MACHINERY          8010    Shall not be assigned to a risk engaged in the
                                                                rental or sale of farm machinery.
STORE AUDIO OR VIDEO PARTS AND ACCESSORIES              8010

STORE AUTOMOBILE PARTS AND ACCESSORIES NOC &            8046    Applies to wholesale or retail stores. Includes store
DRIVERS                                                         employees of auto dismantling operations and tire
                                                                store employees.
STORE BOOK, RECORD, COMPACT DISC, SOFTWARE,             8072    Not applicable to store locations where more than
VIDEO OR AUDIO CASSETTE-RETAIL                                  50% gross receipts is in the service of food or the
                                                                sale of musical instruments, computers or other
                                                                hardware, or household or electronic equipment.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                            Page 114


PHRASEOLOGY                                              CLASS    DESCRIP
STORE CLOTHING, WEARING APPAREL, OR DRY                  8008
GOODS-RETAIL
STORE CLOTHING, WEARING APPAREL, OR DRY                  8032
GOODS-WHOLESALE
STORE CONVENIENCE-RETAIL                                 8006    Applies to each separate store location meeting all
                                                                 of the following conditions: 1. Selling a variety of
                                                                 items such as, but not limited to, snack foods,
                                                                 cereal, processed packaged foods, canned or
                                                                 frozen foods, fruits, vegetables, dairy products,
                                                                 health or beauty products, canned or bottled
                                                                 beverages, tobacco, publications, videos, flowers,
                                                                 bakery products, candy, coffee, tea, ice,
                                                                 delicatessen foods, flour, condiments, toiletries,
                                                                 sundries, automobile accessories, money orders,
                                                                 check cashing service, and the service of food or
                                                                 beverages. 2. No handling of fresh meats. 3.
                                                                 Receipts from the service of food or beverages
                                                                 constitute less than 50% of total receipts and
                                                                 receipts from gasoline sales constitute less than
                                                                 50% of total receipts (total receipts exclude receipts
                                                                 from sales of lottery tickets).
STORE DAIRY PRODUCTS-RETAIL                              8006

STORE DELICATESSEN-RETAIL                                8006    No selling of uncooked fresh meats.

STORE DEPARTMENT-RETAIL                                  8039    Includes installation of house furnishings and shall
                                                                 apply to each location of a risk at which all of the
                                                                 following conditions exist: 1. The payroll subject to
                                                                 this classification is at least $400,000 per annum. 2.
                                                                 The merchandise handled must include: (a)
                                                                 wearing apparel (b) linens/domestics (c) house
                                                                 furnishings (other than furniture) (d) two or more of
                                                                 the following: cosmetics; furniture; giftware;
                                                                 hardware; jewelry; luggage; sporting goods;
                                                                 stationery/greeting cards; toys. 2. The total annual
                                                                 sales of Items (a), (b) and (c) above must exceed
                                                                 50% of the total annual sales of all merchandise
                                                                 sold. Also, the total annual sales of wearing
                                                                 apparel, jewelry and cosmetics must not exceed
                                                                 80% of the total annual sales.
STORE DRUG-RETAIL                                        8045    Applicable to store locations where the employer's
                                                                 books of accounts reflect at least 40% gross
                                                                 receipts in prescription sales and less than 50%
                                                                 gross receipts in the service of food.
STORE DRUG-WHOLESALE                                     8047

STORE DRY GOODS-RETAIL                                   8008

STORE DRY GOODS-WHOLESALE                                8032

STORE FISH, MEAT OR POULTRY-RETAIL                       8031
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                           Page 115


PHRASEOLOGY                                           CLASS    DESCRIP
STORE FIVE AND TEN CENT                               8017    Applicable to store locations at which are sold a
                                                              variety of small wares such as stationery, giftware,
                                                              toilet articles, light hardware, toys, house wares,
                                                              confectionery, ready-to-wear clothing and
                                                              accessories, etc. Sales are usually for cash without
                                                              delivery service. Stores are sometimes
                                                              distinguished by advertising price ranges of "5cent
                                                              and 10cent" or "5cent to $1.00."
STORE FIXTURE MFG - METAL                             3076

STORE FIXTURE MFG - WOOD HIGHLY FINISHED              2812

STORE FLORIST & DRIVERS                               8001    Includes service away from store premises.
                                                              Cultivating or gardening to be separately rated as
                                                              Code 0035-Farm-florist.
STORE FROZEN OR FROSTED FOOD-RETAIL                   8006

STORE FRUIT OR VEGETABLE-RETAIL                       8006    No handling of fresh meats.

STORE FRUIT OR VEGETABLE-WHOLESALE                    8018

STORE FURNITURE & DRIVERS                             8044    Applies to wholesale or retail stores and includes
                                                              installation of house furnishings.
STORE GROCERY-RETAIL                                  8006    Applies to each separate store location meeting all
                                                              of the following conditions: 1. Selling a variety of
                                                              items such as, but not limited to, snack foods,
                                                              cereal, processed packaged foods, canned or
                                                              frozen foods, fruits, vegetables, dairy products,
                                                              health or beauty products, canned or bottled
                                                              beverages, tobacco, publications, videos, flowers,
                                                              bakery products, candy, coffee, tea, ice,
                                                              delicatessen foods, flour, condiments, toiletries,
                                                              sundries, automobile accessories, money orders,
                                                              check cashing service, and the service of food or
                                                              beverages. 2. No handling of fresh meats. 3.
                                                              Receipts from the service of food or beverages
                                                              constitute less than 50% of total receipts and
                                                              receipts from gasoline sales constitute less than
                                                              50% of total receipts total receipts exclude receipts
                                                              from sales of lottery tickets. Code 8006 and the
                                                              appropriate restaurant code shall not be assigned
                                                              to the same risk unless the operations described by
                                                              these classifications are conducted as separate
                                                              and distinct businesses. Separately classify
                                                              automobile service or full-service operations.
STORE GROCERY-WHOLESALE                               8018

STORE HEARING AID                                     8013

STORE HIDE OR LEATHER DEALER                          8105

STORE HOUSEHOLD APPLIANCE-ELECTRICAL & DRIVERS        8010

STORE INSTALLATION - CONTRACT                         9521

STORE JEWELRY                                         8013    Applies to wholesale or retail stores.

STORE LUGGAGE-RETAIL                                  8017
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page 116


PHRASEOLOGY                                              CLASS    DESCRIP
STORE MAIL ORDER HOUSE                                   8018    Operations other than MFG or retail store shall be
                                                                 assigned to the classification that would be used for
                                                                 a wholesale store dealing in the commodities
                                                                 handled.
STORE MEAT, FISH OR POULTRY DEALER-WHOLESALE             8021    Codes 8021 and 2089-Packing house shall not be
                                                                 assigned to the same risk unless the operations
                                                                 described by these classifications are conducted as
                                                                 separate and distinct businesses.
STORE MEAT, FISH OR POULTRY-RETAIL                       8031

STORE MEAT, GROCERY AND                                  8033    Applicable to a store where the employer's books of
PROVISION-COMBINED-RETAIL NOC                                    accounts show that the cost of fresh and cured
                                                                 meats, poultry, or fish did not exceed 65% of the
                                                                 total cost of all merchandise purchased during the
                                                                 policy period. Where the insured cannot
                                                                 satisfactorily establish that the cost of fresh and
                                                                 cured meats, poultry or fish constitute less than
                                                                 65% of the total cost of all merchandise purchased
                                                                 during the policy period, the store shall be assigned
                                                                 to 8031 - Store - Meat, Fish or Poultry Retail.
STORE PAINT OR WALLPAPER-RETAIL                          8017

STORE PAINT OR WALLPAPER-WHOLESALE                       8018

STORE PET AND PET SUPPLY-RETAIL                          8017

STORE PIANO OR ORGAN & DRIVERS                           8044

STORE RETAIL NOC                                         8017

STORE SHIP CHANDLER                                      8010    No MFG operations.

STORE SHOE-RETAIL                                        8008

STORE SHOE-WHOLESALE                                     8032

STORE SPORTING GOODS-RETAIL                              8017

STORE SUPERMARKET                                        8033    Applicable to a store where the employer's books of
                                                                 accounts show that the cost of fresh and cured
                                                                 meats, poultry, or fish did not exceed 65% of the
                                                                 total cost of all merchandise purchased during the
                                                                 policy period. Where the insured cannot
                                                                 satisfactorily establish that the cost of fresh and
                                                                 cured meats, poultry or fish constitute less than
                                                                 65% of the total cost of all merchandise purchased
                                                                 during the policy period, the store shall be assigned
                                                                 to 8031 - Store - Meat, Fish or Poultry Retail.
STORE WHOLESALE-NOC                                      8018

STORE-APPLIANCE-RETAIL-NO INSTALLATION OR                8017    Applies to stores selling domestic electric
MAINTENANCE                                                      appliances.
STORE-GENERAL MERCHANDISE COUNTRY STORES                 8010    General merchandise country stores shall be
                                                                 assigned to code 8006-store-grocery except when
                                                                 handling fresh meats, when code 8033-store-meat,
                                                                 grocery and provision must be assigned.
STORE-HARDWARE-RETAIL & DRIVERS                          8010
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                           Page 117


PHRASEOLOGY                                             CLASS    DESCRIP
STORE-HARDWARE-WHOLESALE                                8018

STORE: WATCHES AND CLOCKS                               8013

STORM DOOR OR STORM SASH INSTALLATION-WOOD OR           5645
METAL
STORM WINDOWS OR STORM DOORS MFG - WOOD                 2802

STORM WINDOWS OR STORM DOORS MFG - METAL                3076

STOVE MFG                                               3169

STRAWBOARD MFG                                          4239

STREET CLEANING & DRIVERS                               9402

STREET LIGHTING POST INSTALLATION                       3724

STREET OILING - BY DISTRIBUTOR - NO SAND & GRAVEL       8350

STREET OILING - NO SAND & GRAVEL                        9402

STREET OR ROAD CONSTRUCTION AND MAINTENANCE &           5507    Includes incidental fine grading, finishing of
DRIVERS                                                         shoulders; laying of airport runways and warming
                                                                aprons other than concrete; clearing of right-of-way;
                                                                earth excavation; filing or grading; paving or
                                                                repaving; surfacing or scraping. Tunneling, rock
                                                                excavation, quarrying, stone crushing, bridge
                                                                building and sand and gravel digging by machinery
                                                                or with crushing to be separately rated. Digging of
                                                                gravel without machinery and without crushing shall
                                                                not be separately rated. Digging of shale or
                                                                decomposed rock to be rated as sand and gravel
                                                                digging. When performed as a separate operation
                                                                directly contributory to, but not part of, complete
                                                                contract of street or road making, hauling of street
                                                                or road making materials shall be assigned to Code
                                                                5507-Street or road construction, regardless of the
                                                                source of the material.
STREET OR ROAD CONSTRUCTION ROCK EXCAVATION &           5508    Includes incidental quarrying or stone crushing. No
DRIVERS                                                         tunneling.
STREET OR ROAD CONSTRUCTION SUBSURFACE WORK &           5507    Applies to clearing of right-of-way, earth excavation,
DRIVERS                                                         filling or grading. Separately rate: rock excavation,
                                                                tunneling, bridge or culvert building where
                                                                clearance is more than 10 feet at any point or the
                                                                entire distance between terminal abutments
                                                                exceeds 20 feet; quarrying and stone crushing.
STREET SIGN - IN CEMENT- INSTALLATION                   5221

STUCCO OR PLASTERING WORK-ON OUTSIDE OF                 5022
BUILDINGS
STUD FARM                                               8279

STUMP REMOVAL BY SPECIALIST CONTRACTOR &                6217
DRIVERS
SUGAR MANUFACTURING OR REFINING FROM SUGAR              2021    Includes the manufacturing or blending of molasses
CANE OR SUGAR BEETS                                             or syrup refining and honey processing. Receiving
                                                                station employees to be separately rated as Code
                                                                8209 when performed by others.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                           Page 118


PHRASEOLOGY                                              CLASS    DESCRIP
SUITCASE MFG                                             2683

SUMMER RESORTS                                           9052

SUPER CHARGER MFG                                        3581

SUPPLY BOATS COVERAGE UNDER ADMIRALTY LAW                7016
PROGRAM I
SUPPLY BOATS COVERAGE UNDER ADMIRALTY LAW                7024
PROGRAM II-STATE ACT BENEFITS
SURGE MILK EQUIPMENT INSTALLATION                        5183

SURGE MILK EQUIPMENT SALES & STORE                       8111

SURGICAL DEVICES - PLASTIC                               4452

SURVEYING - FLYING CREW                                  7420

SURVEYOR EQUIPMENT                                       3685

SURVEYORS, TIMBER CRUISERS, OIL OR GAS                   8602    Operations must be conducted as a separate and
GEOLOGISTS OR SCOUTS & DRIVERS                                   distinct business and not in support of an entity's
                                                                 principal business. If the operation is in support of
                                                                 an entity's principal business, such as schools,
                                                                 timber, chemical, power or light, and oil and gas
                                                                 companies, the operation must be separately rated
                                                                 to the principal business. Archeological contractors
                                                                 who survey or evaluate sites are also contemplated
                                                                 by Code 8602.
SUSPENDER MFG                                            2501    Buckle, webbing, or leather parts MFG to be
                                                                 separately rated.
SWEEPING COMPOUND MFG                                    4557

SWIM CLUBS                                               9063

SWIMMING POOL CLEANING                                   9014

SWIMMING POOL CONSTRUCTION-NOT IRON OR STEEL &           5223    Code 5213-Concrete construction NOC shall not be
DRIVERS                                                          assigned at the same job or location to which Code
                                                                 5223 applies. Excavation to be separately rated as
                                                                 Code 6217-Excavation. Construction of iron or steel
                                                                 pools to be separately rated as Code 5069.
                                                                 Maintenance work to be separately rated as Code
                                                                 9014 provided the operations described by Codes
                                                                 5223 and 9014 are conducted as separate crews
                                                                 with no interchange of labor and separate payroll
                                                                 records are maintained.
SWIMMING POOL INSTALLATION - BLOCK                       5022

SWIMMING POOL INSTALLATION - CONCRETE - GUNITING         5213

SWIMMING POOL INSTALLATION - METAL- WELDED               3365

SWIMMING POOL INSTALLATION - PLASTIC - NO                5223
EXCAVATING, INCLUDING LANDSCAPE
SWIMMING POOL INSTALLATION - WOOD                        5403

SWIMMING POOL PUBLIC-OPERATION                           9015
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                           Page 119


PHRASEOLOGY                                              CLASS    DESCRIP
SYNTHETIC RUBBER INTERMEDIATE MFG                        4829    Oil refining, gasoline recovery, acetylene gas MFG,
                                                                 and alcohol MFG to be separately rated.
SYNTHETIC RUBBER MFG                                     4751    Synthetic rubber intermediate MFG to be separately
                                                                 rated as Code 4829.
SYRUP MFG - FRUIT & SODA FOUNTAINS                       2112

T V REPAIR (TUBE PAINTING, ETC)                          4112

TABLE PAD MFG FROM CARDBOARD & FABRIC                    4307

TACK MFG                                                 3270

TACO SHELL MFG                                           2003

TAG & CHECK MFG - METAL                                  3400

TAILOR SHOP                                              8017    A risk engaged exclusively in custom tailoring shall
                                                                 be assigned to Code 2503-Tailoring.
TALC MILL & DRIVERS                                      1747    Digging, mining, or quarrying to be separately
                                                                 rated.
TALLOW CHANDLERS                                         4557

TAMALE MFG - NO CANNING                                  2003

TAMALE: MFG - CANS OR GLASS                              2111

TANK BUILDING-METAL-SHOP                                 3620

TANK ERECTION OR REPAIR-METAL-WITHIN BUILDINGS           3726    Includes construction or repair of foundations.
EXCLUSIVELY
TANK INSTALLATION-GAS STATIONS & DRIVERS                 5183

TANK INSTALLATION-GASOLINE SERVICE STATIONS &            3724
DRIVERS
TANKS - WATERPROOFING - CLEANING OTHER THAN              3726
SAND BLASTING
TANKS BUILDING - WOOD SHOP                               2802

TANKS ERECTION - METAL - EXTERIOR                        5057

TANKS ERECTION - WOOD                                    5403

TANKS ERECTION - WOOD - LOADING & SHIPPING               7360
CONTRACT
TANKS PAINTING                                           5474

TANKS PORTABLE SPRAY INCLUDING ASSEMBLY (PUMP            3146
INCLUDED)
TANKS SEAT OR CABINET MFG - TOILET - WOOD                2883

TANKS SEAT OR CABINET MFG - TOILET- PLASTIC              4484

TAXICAB CO. GARAGE EMPLOYEES                             8385
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page 120


PHRASEOLOGY                                           CLASS    DESCRIP
TAXICAB CO.-ALL OTHER EMPLOYEES & DRIVERS             7370    The entire payroll of all taxicab drivers shall be
                                                              included in calculating the premium. In the absence
                                                              of verifiable payroll records, the premium charged
                                                              will be determined on the basis of the amount per
                                                              vehicle per policy year for employee-operated
                                                              vehicles shown in the state rate pages under
                                                              Miscellaneous Values. This amount is subject to
                                                              pro rata adjustment only when a vehicle is owned
                                                              by the insured for a portion of the policy period. If
                                                              the owner also leases or rents such vehicles, an
                                                              additional premium shall be calculated on the basis
                                                              of the amount per vehicle per policy year for leased
                                                              or rented vehicles shown in the state rate pages
                                                              under Miscellaneous Values. This amount is
                                                              subject to pro rata adjustment only when the lease
                                                              is for a portion of the policy period. These amounts
                                                              are in consideration of gratuities, multiple shifts,
                                                              downtime, vacation time or other periods during
                                                              which the vehicle is not in operation. For basis of
                                                              premium, for taxicab rentals wherein accurate
                                                              records are obtainable for hours of use of such cab
                                                              the state minimum wage shall apply (state
                                                              minimum wage x hours worked = payroll). Such
                                                              minimum wage shall be adjusted to be flexible to
                                                              equal the increases and/or decreases in minimum
                                                              wages as published in the State of Wisconsin. In
                                                              those instances wherein accurate hours of use of
                                                              cabs cannot be obtained, see Miscellaneous
                                                              Values as published in the Wisconsin Rate Pages.
TAXICAB CO.-GARAGE EMPLOYEES                          8385

TAXIDERMIST                                           9600

TAXIMETERS-INSTALLATION OR REPAIR & DRIVERS           8387

TELEPHONE ANSWERING - NO SERVICE & REPAIR             8810

TELEPHONE BOOK DELIVERY                               7380

TELEPHONE BOOK NO DELIVERY - STORE ONLY               8017

TELEPHONE OR CABLE TV LINE INSTALLATION               7605    Applies to the installation, replacement, removal
CONTRACTOR GROUND                                             and maintenance of telephone and cable TV
                                                              extensions.
TELEPHONE OR CABLE TV LINE INSTALLATION               7601    Applies to the installation, replacement, removal
CONTRACTOR OVERHEAD                                           and maintenance of telephone and cable TV
                                                              service connection lines. It also includes incidental
                                                              line installation within a building. Conduit
                                                              construction is to be separately rated.
TELEPHONE OR ELECTRIC CONDUIT LAYING - PLOWING,       6326
LAYING AND GOVERNINGS AS ONE OPERATION
INCLUDING THE SETTING OF PEDESTALS - ALL
OPERATIONS AND DRIVERS
TELEPHONE OR TELEGRAPH APPARATUS MFG                  3681

TELEPHONE OR TELEGRAPH CO.: ALL OTHER EMPLOYEES       7600    Includes operation, maintenance, extension of
& DRIVERS                                                     lines, and making of service connection. Not
                                                              applicable to contractors.
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                             Page 121


PHRASEOLOGY                                              CLASS    DESCRIP
TELEPHONE OR TELEGRAPH CO.: OFFICE OR EXCHANGE           8901
EMPLOYEES & CLERICAL
TELEPHONE POLE TAKE DOWN & WIRE RECYCLING &              8204
PROCESSING POLE & RESALE TO OTHERS
TELEPHONE POLE TAKE DOWN ONLY                            7538

TELEPHONE, TELEGRAPH OR FIRE ALARM LINE                  7601    Code 7600-Telephone or telegraph company shall
CONSTRUCTION & DRIVERS                                           not be assigned at the same job or location to
                                                                 which Code 7601 applies.
TELESCOPE MFG - WITH LENS GRINDING                       4150

TELEVISION, RADIO, TELEPHONE, OR                         3681
TELECOMMUNICATION DEVICE MFG NOC
TENNIS COURT MFG - CONCRETE, ASPHALT                     5221

TENT OR AWNING MFG-SHOP                                  2501    The installation, removal, or repair of awnings,
                                                                 tents, or other canvas products away from the shop
                                                                 shall be classified as Code 5102-Tent erection.
                                                                 Unless payroll records are accurately maintained
                                                                 showing the amount of payroll expended for shop
                                                                 work, the entire payroll shall be assigned to Code
                                                                 5102: Canvas goods erection.
TERRA-COTTA MFG                                          4054    Applies to decorative or architectural terra-cotta.
                                                                 Mining, quarrying, or clay digging to be separately
                                                                 rated.
TERRAZZO WORKS - SHOP ONLY                               4054

TEST KIT MFG - USED FOR DIAGNOSIS OF MEDICAL             5951
CONDITIONS
TEXTILE BLEACHING, DYEING, MERCERIZING, FINISHING        2413    Applies to new goods. Not cleaning or dyeing of
                                                                 garments.
TEXTILE FIBER MFG-SYNTHETIC                              2305    Applicable to the manufacture of rayon, acetate,
                                                                 nylon, polyester, and similar synthetic textile fibers.
                                                                 Pyroxylin manufacturing to be separately rated as
                                                                 Code 4459.
TEXTILE MACHINERY MFG                                    3515

TEXTILE MENDING                                          2501    Applies to invisible textile weaving of wearing
                                                                 apparel.
TEXTILE PRINTING - HANDWORK                              4352

THEATER NOC ALL OTHER EMPLOYEES                          9154    Includes managers, stagehands, box office
                                                                 employees, ushers, or motion picture operators.
THEATER NOC PLAYERS, ENTERTAINERS, OR MUSICIANS          9156

THEATER-DRIVE-IN-ALL EMPLOYEES                           9154

THERMOMETER MFG                                          3685

THERMOPANE INSTALLATION - COMMERICIAL                    5462

THERMOPANE INSTALLATION - DOMESTIC                       5645

THERMOSTAT INSTALLATION - ELECTRIC                       5190

THERMOSTAT INSTALLATION - NO ELECTRIC                    5183
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page 122


PHRASEOLOGY                                            CLASS    DESCRIP
TIG WELDING (INCIDENTAL MACHINE WORK)                  3113

TILE OR EARTHENWARE MFG NOC & DRIVERS                  4021    Includes construction or reconstruction of sheds or
                                                               kilns; clay, shale, or sand digging; the mfg of
                                                               common, face, pressed or repressed building or
                                                               paving bricks; sand-lime bricks; structural,
                                                               fireproofing, drainage, and roofing tiles; wall
                                                               copings; glazed or unglazed sewer or drain pipes or
                                                               conduits; or similar products. Underground mining
                                                               or quarrying to be separately rated.
TIME SWITCH MFG                                        3385

TIMER GAUGE SWITCH                                     3634

TIN FOIL MFG                                           3334

TINSEL MFG                                             2302

TIRE RECAPPING                                         8387

TOBACCO BED - STEAMING                                 0050    Forced steam into soil to kill weeds.

TOBACCO FARMS                                          0008

TOBACCO REHANDLING OR WAREHOUSING                      2174    Applies to tobacco auction houses. Includes the
                                                               stemming, stripping, bunching, packing, and
                                                               compressing of green leaf tobacco and the
                                                               treatment of black leaf tobacco with certain oils and
                                                               flavoring preparations. Code 2174 also applies to
                                                               exclusive tobacco warehouses absent of any
                                                               processing, sorting, grading, or packing operations.
TOOL MFG AGRICULTURAL, CONSTRUCTION, LOGGING,          3126
MINING, OIL, OR ARTESIAN WELL
TOOL MFG DROP OR MACHINE FORGED NOC                    3110

TOOL MFG MACHINING OR FINISHING OF TOOLS OR DIE        3114
MAKING OPERATIONS
TOOL MFG NOT DROP OR MACHINE FORGED NOC                3113

TOOL SHARPENING-INDUSTRIAL TOOLS                       3632

TOOTH PASTE TUBE MFG                                   3334

TOOTH PICK MFG                                         2841

TOPSOIL AND HUMUS DEALERS & DRIVERS                    6217

TORTILLA SHELLS MFG                                    2003

TORTOISE SHELL GOODS MFG                               4452

TOWEL OR TOILET SUPPLY CO. & ROUTE SUPERVISORS,        2587    No laundry operations.
DRIVERS
TOWERS WITH CLOCKS FOR REPAIR                          9534

TOY MFG CLOTH STUFFED ANIMALS OR TOYS                  2501

TOY MFG WOOD                                           2841

TRACKLESS TROLLEY                                      7382
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page 123


PHRASEOLOGY                                            CLASS    DESCRIP
TRACKLESS TROLLEY ALL OTHERS                           8385

TRACTION ENGINE OR POWER PLOW MFG                      3507

TRACTOR MFG-CATERPILLAR TYPE                           3507

TRAFFIC SIGNAL INSTALL CONDUITS FOR ELECTRIC           6325
WIRES & CONSTRUCTION WORK
TRAILER BODY MFG-NOT HOME TYPE                         3824

TRAILER HOME ALL OTHERS                                8391

TRAILER MFG - IN CONJUCTION WITH ROAD EQUIPMENT        3507

TRAILER PARKS OR TRAILER CAMPS                         9015

TRAILER RENTAL - AUTO - U HAUL                         8387

TRANSPORTATION OF PERSONNEL IN CONDUCT OF              7403
EMPLOYER'S BUSINESS - GROUND CREW
TRAVELING GUIDE                                        9016

TREE PRUNING, SPRAYING OR REPAIRING - ALL              0106
OPERATIONS AND DRIVERS FOR EXISTING
RIGHT-OF-WAY. ELECTRIC, POWER, TELEPHONE,
BURGLAR OR FIRE ALARM LINES
TREE PRUNING, SPRAYING, REPAIRING - ALL OPERATIONS     0106    Applicable by job site to tree pruning contracts
AND DRIVERS                                                    requiring any aboveground level work. Code 0106
                                                               applies to the whole contract including, but not
                                                               limited to, chipping and cleanup activities
                                                               regardless of whether or not a separate contract is
                                                               written for tree pruning or lawn maintenance and
                                                               another contract is written for chipping or cleanup.
                                                               Incidental tree removal on a developed site
                                                               conducted in connection with tree pruning,
                                                               spraying, and repairing operations is also assigned
                                                               to Code 0106. Code 0106 is differentiated from
                                                               Code 2702 - Logging or Lumbering and Drivers
                                                               because under Code 0106 a tree is removed by
                                                               cutting it into sections. Also, due to limited
                                                               clearance from structures, a guide rope is used as
                                                               needed to direct the fall of the tree. Refer to Code
                                                               2702 for risks engaged exclusively in tree removal
                                                               operations.
TREE SPRAYING OR FUMIGATING, AND DRIVERS               0042

TRIMMING OR RIBBONS - HAND SEWING ON FINISHED          2501
GARMENTS
TRIMMINGS - MFG FANCY TRIMMING OR PIPING - NOT         2501
MANUFACTURING BINDING TAPE OR RIBBON
TRUANT OFFICERS                                        7720

TRUCK - HAND MFG                                       3808

TRUCK ALL OTHER EMPLOYEES & COUNTER PERSONNEL,         8002
DRIVERS RENTAL:
TRUCK GARDENING                                        0008    See Farm.
                                  WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                CLASS CODE DESCRIPTIONS                                            Page 124


PHRASEOLOGY                                           CLASS    DESCRIP
TRUCK LEASING COMPANY-LONG-TERM                       8391    All other employees & drivers.

TRUCK LEASING-LONG-TERM SALES EMPLOYEES               8748

TRUCK RENTAL                                          7382

TRUCK RENTAL: GARAGE EMPLOYEES                        8385

TRUCKING HAULING EXPLOSIVES OR AMMUNITION-LONG        7229
DISTANCE HAULING-ALL EMPLOYEES & DRIVERS
TRUCKING LOCAL HAULING ONLY-ALL EMPLOYEES &           7228    The term local hauling as used in this classification
DRIVERS                                                       means hauling within a radius of two hundred (200)
                                                              miles from the point of principal garaging. The term
                                                              principal garaging as used above means base
                                                              terminal. When a base terminal is not utilized,
                                                              principal garaging means a permanent
                                                              maintenance garage where vehicles are serviced or
                                                              stored on a regular basis. When a permanent
                                                              maintenance garage is not utilized, principal
                                                              garaging means the residence of the employee.
                                                              Storage warehouse employees to be separately
                                                              rated.
TRUCKING LONG DISTANCE HAULING-ALL EMPLOYEES &        7229    The term long distance hauling as used in this
DRIVERS                                                       classification means hauling outside a radius of two
                                                              hundred (200) miles from the point of principal
                                                              garaging. The term principal garaging as used
                                                              above means base terminal. When a base terminal
                                                              is not utilized, principal garaging means the
                                                              residence of the employee. Storage warehouse
                                                              employees to be separately rated.
TRUCKING MAIL, PARCEL, OR PACKAGE DELIVERY-UNDER      7232    Applies to risks engaged under contract to the U.S.
CONTRACT WITH THE U.S. POSTAL SERVICE-ALL                     Postal Service for delivery of mail involving letters,
EMPLOYEES & DRIVERS                                           parcels, packages, sacks, pallets, and rolling
                                                              containers. Includes both U.S. Postal Service
                                                              contract mail delivery performed on a bulk basis as
                                                              well as on an individual letter, parcel or package
                                                              basis.
TRUCKING OIL FIELD EQUIPMENT-ALL EMPLOYEES &          7222
DRIVERS
TRUCKING PARCEL OR PACKAGE DELIVERY-ALL               7230    Applies to risks engaged exclusively in delivery
EMPLOYEES & DRIVERS                                           from retail stores under term contracts.
TRUCKING-RIGGERS                                      9534    See Mobile Crane & Hoisting Services.

TRUNK MFG                                             2883    Metal frames or fittings to be separately rated.

TUBE MFG - METAL - COLLAPSIBLE                        3334

TUCK POINTING                                         5022

TUGBOATS COVERAGE UNDER ADMIRALTY LAW:                7016
PROGRAM I
TUGBOATS COVERAGE UNDER ADMIRALTY LAW:                7024
PROGRAM II-STATE ACT BENEFITS
TUNNEL-VEHICULAR-OR BRIDGE OPERATIONS & DRIVERS       9019    Includes all employees on approaches. Structural
                                                              alterations or repairs or the painting of the bridge
                                                              structures to be separately rated.
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                                             Page 125


PHRASEOLOGY                                             CLASS    DESCRIP
TUNNELING NOT PNEUMATIC-ALL OPERATIONS                  6251    Includes lining. Subway construction to be
                                                                separately rated.
TUNNELING PNEUMATIC-ALL OPERATIONS                      6260    Includes lining, all employees working under air
                                                                pressure and all others working in the tunnel or in
                                                                work on the apparatus connected therewith.
TURKEY PROCESSING                                       2095

TURPENTINE FARM & DRIVERS                               0016    Includes the incidental distillation of turpentine or
                                                                resin from tree gums. Removal of stumps, logging,
                                                                or lumbering, wood distillation to be separately
                                                                rated.
TURRENT (GUN) ASSEMBLY                                  3632

TWINE OR CORD MFG-COTTON                                2220

TYPE FOUNDRY                                            3336

TYPESETTING MACHINE MFG                                 3548

TYPEWRITER MFG.                                         3565

TYPEWRITER REPAIR & INSTALLATION                        5191

TYPEWRITER RIBBON OR CARBON PAPER MFG                   4251    Paper MFG to be separately rated as Code 4239.

U.S.O. OPERATIONS PERMANENT LOCATION                    9063    Mobile units to be separately rated to the
                                                                classifications) applicable to their operations.
U.S.O. OPERATIONS TRAVELERS AID SOCIETY                 8742

ULTRALIGHT AIRCRAFT ASSEMBLY FOR MFG PARTS              3865

UMBRELLA MFG                                            2501    MFG of frames, handles, or hardware to be
                                                                separately rated.
UNDERCOATING CARS - ONLY                                8387

UNDERTAKER & DRIVERS                                    9620

UNITED STATES ARMED SERVICE RISK-ALL EMPLOYEES &        9077    Applicable to civilian employees of
DRIVERS                                                         non-appropriated fund instrumentality's of the
                                                                United States such as, but not limited to, the
                                                                following: 1. Post exchanges, ship's service
                                                                department or stores, officers and enlisted
                                                                personnel's clubs and messes, welfare, motion
                                                                picture and recreation funds. 2. Civilian's clubs
                                                                and messes, welfare, motion picture and recreation
                                                                funds.
UPHOLSTERING                                            9522    Shall not be assigned to a risk engaged in
                                                                operations described by another classification
                                                                unless the operations subject to Code 9522 are
                                                                conducted as a separate and distinct business.
                                                                This restriction does not apply in connection with
                                                                coffin or casket MFG
UPHOLSTERING AWAY FROM SHOP                             9521

USHERS-THEATRES, BALL PARKS, ETC.                       9182

VACCINE MFG                                             4611
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                           Page 126


PHRASEOLOGY                                            CLASS    DESCRIP
VACUUM CLEANER REPAIR & SERVICE - NO STORE             9519

VACUUM CLEANER STORE-NO REPAIR OR SERVICE              8017

VACUUM CLEANER STORE-WITH REPAIR OR SERVICE            8010

VACUUM CLEANING BY MEANS OF PORTABLE AIR               9014
SUCTION
VACUUM PAINTING & PLATING                              9501

VALET SHOPS-SEE LAUNDRY                                8017

VALVE MFG                                              3634

VARNISH MFG OLEO-RESINOUS                              4561    MFG of solvents, spirit varnishes, lacquers, or
                                                               dopes to be separately rated.
VAULT CONSTRUCTION OR INSTALLATION                     5057    Applies to fire or burglarproof vaults.

VEGETABLE PACKING & DRIVERS                            8209    Not canneries. Applies to buying or collecting from
                                                               growers, sorting, grading, packing, or otherwise
                                                               preparing vegetables for transportation to market
                                                               and to buyers.
VENDING MACHINE ASSEMBLY                               3632

VENDING MACHINE-SANDWICH PREPARATION                   9082

VENDING OR COIN OPERATED MACHINES-INSTALLATION,        5192    Includes storage, shop, and outside operations.
SERVICE, OR REPAIR & SALESPERSONS, DRIVERS
VENEER MFG                                             2714

VENEER PRODUCTS MFG                                    2915    Includes veneer MFG

VENEER PRODUCTS MFG                                    2916    No veneer MFG

VENETIAN BLIND ASSEMBLY                                2881    Applies to assembly from manufactured parts.
                                                               Includes finishing. Shall not be assigned to a risk
                                                               engaged in operations described by another
                                                               classification unless the operations subject to Code
                                                               2881 are conducted as a separate and distinct
                                                               business.
VENETIAN BLINDS INSTALLATION                           9521

VENETIAN BLINDS MFG-METAL                              3076

VENETIAN BLINDS-LAUNDRIES                              2585

VENTILATING FILTER-ONLY INSTALLATION OR                9521
REPLACEMENT
VENTILATING FILTER-STEAM CLEANING SHOP OR AWAY         5474

VENTILATING OR AIR CONDITIONING CLEANING               5474
INCLUDING DUCTS
VENTILATING SYSTEM INSTALLATION                        5537

VENTILATOR MFG                                         3066

VESSELS NOC COVERAGE UNDER ADMIRALTY LAW:              7016
PROGRAM I
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page 127


PHRASEOLOGY                                            CLASS    DESCRIP
VESSELS NOC COVERAGE UNDER ADMIRALTY LAW:              7024
PROGRAM II-STATE ACT BENEFITS
VESSELS-SAIL COVERAGE UNDER ADMIRALTY LAW:             7038
PROGRAM I
VESSELS-SAIL COVERAGE UNDER ADMIRALTY LAW:             7090
PROGRAM II-STATE ACT BENEFITS
VIDEO GAME-INSTALLATION, SERVICE, OR REPAIR &          5192
SALESPERSONS, DRIVERS
VINEGAR MFG                                            2143

VISITING NURSES                                        8835

VITRIOL MFG                                            4829

VOTING MACHINE MFG                                     3574

WADDING MFG                                            2211

WALL COVERING OR METAL CEILING INSTALLATION &          5538
SHOP, DRIVERS
WALL PAPER OR PAINT STORES-RETAIL-NO GLASS             8017

WALLBOARD INSTALLATION-WITHIN BUILDINGS &              5445
DRIVERS
WALLBOARD MFG                                          4036

WALLPAPER MFG                                          4279    Includes designing, printing, or finishing. Paper
                                                               MFG to be separately rated as Code 4239.
WALLPAPER OR PAINT STORES-RETAIL-WITH GLASS            8010

WASHER MFG-METAL                                       3146

WASHER OR GASKET MFG-PUNCH PRESS                       3400

WASHING MACHINES-COIN OPERATED, LEASING,               5192
INSTALLING OR SERVICING. WASHING MACHINE-MFG
3632
WASTE MFG-RAG                                          2211

WATCH MFG                                              3385    Watchcase MFG to be separately rated as Code
                                                               3383.
WATCHCASE MFG                                          3383

WATCHGUARDS-CONSTRUCTION OR ERECTION                   5610    Not applicable to the payroll for watch guards
                                                               except when the payroll for watch guards,
                                                               timekeepers, and cleaners is more than all other
                                                               payroll of the insured that is subject to construction
                                                               or erection classifications at the same job or
                                                               location.
WATCHMEN OR GUARDS-CONTRACT BASIS                      7720

WATCHMEN OR GUARDS-ON STRIKE DUTY CONTRACT             7720
1.00 PER DAY - SEE DETECTIVES
WATER COOLERS-INSTALLATION, SERVICE AND REPAIR         9519
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page 128


PHRASEOLOGY                                            CLASS    DESCRIP
WATER MAIN OR CONNECTION CONSTRUCTION &                6319    Includes tunneling at street crossings when not
DRIVERS                                                        performed under air pressure. Code
                                                               7520-Waterworks operation shall not be assigned
                                                               at the same job or location to which Code 6319
                                                               applies. All other tunneling to be separately rated.
WATER METER MFG                                        3634

WATER PROOFING AND TARPAPERING-DONE BY                 5221
ROOFERS-PREVENTION OF CRACKS-SIDEWALKS, DRIVE
WAYS
WATER PROOFING OF CLOTH                                2413

WATER PROOFING WHEN DONE BY DRY CLEANERS               2586

WATER PROOFING-LOW PRESSURE HOSE R.E.A.                9014

WATER SAFETY PATROL                                    7720

WATER SAMPLES FROM INLAND LAKES                        7380

WATER SHOW                                             9016

WATER SOFTENER ASSEMBLY & WHOLESALE                    8111

WATER SOFTENER CHEMICAL MIX AND PACK                   4511

WATER SOFTENER INSTALLATION-DOMESTIC                   5183

WATER SOFTENER MFG                                     3188

WATER WELL ABANDONMENT & DRIVERS ( GENERALLY           6206
CLOSED BY CEMENTING)
WATER WELL CLEANING-CISTERN TYPE                       9402

WATERWORKS OPERATION & DRIVERS                         7520    Includes store employees and meter readers.
                                                               Construction of aqueducts, buildings, dams, or
                                                               reservoirs to be separately rated.
WAX MFG                                                4557

WAX PAPER MFG                                          4279

WAX PRODUCTS MFG                                       4557

WEARING APPAREL OR HOUSEHOLD FURNISHINGS               8006    Applies to the house-to-house sale of
DEALER-RETAIL                                                  miscellaneous wearing apparel and household
                                                               furnishings. Includes the collection of installment
                                                               payments and incidental stores or warehouses.
                                                               Also applies to the house-to-house sale of jewelry,
                                                               furniture or appliances. However, if the principal
                                                               business is the sale for furniture, stoves, ranges,
                                                               refrigerators, separately rate as Code 8044 - Store
                                                               - Furniture.
WEATHER STRIPPING INSTALLATION (INSIDE OR              5437
OUTSIDE)
WEBBING MFG                                            2380    Jute webbing MFG to be separately rated as Code
                                                               2220-Jute or hemp spinning.
WEED CONTROL ON WATER                                  0050

WELCOME WAGONS                                         8742
                                      WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                         Page 129


PHRASEOLOGY                                               CLASS    DESCRIP
WELDING BUILDING UP METAL PARTS BY WELDING                3113

WELDING OR CUTTING NOC & DRIVERS                          3365    Applies to both shop and outside work and includes
                                                                  incidental machining operations. Shall not be
                                                                  assigned at a single job or location to a risk
                                                                  engaged in operations described by another
                                                                  classification. An exception exists in that work
                                                                  under air pressure shall be rated as Code 6252 -
                                                                  Shaft Sinking or Code 6260 Tunneling; work in
                                                                  connection with demolition jobs shall be rated as
                                                                  wrecking; work in connection with iron or steel
                                                                  erection shall be so rated; work in connection with
                                                                  oil or gas pipeline construction shall be rated as
                                                                  Code 6233 - Oil or Gas Pipeline Construction.
WELDING SUPPLY DEALERS & DRIVERS                          8111

WELDING SUPPLY ROD                                        3257

WELDING TORCH MFG                                         3634

WELL DIGGING-OPEN PIT                                     6217

WELL DRILLING-WATER & DRIVERS                             6204

WELTING MFG-ALL TYPES                                     2688

WHEEL MFG OR CASTER MFG-WOOD                              2841

WHEELBARROW MFG-METAL                                     3146

WHIP MFG                                                  4902

WHITING MFG                                               4558    Shall not be assigned to a risk engaged in
                                                                  operations described by another classification
                                                                  unless the operations subject to Code 4558 are
                                                                  conducted as a separate and distinct business.
WIG MFG                                                   2534

WIG SHOP-COMBING, SETTING & FITTING                       9586

WILLOWWARE MFG                                            2913

WINDMILL CHARGERS MFG                                     3643

WINDMILL ERECTION                                         5057

WINDMILL MFG                                              3076

WINDOW CLEANING & DRIVERS                                 9170

WINDOW DRESSING-CONTRACT N.P.D.                           9521

WINDOW SASH MFG-METAL                                     3076

WINDOW SASH MFG-WOOD                                      2802

WINDOW SCREEN AND DOOR DEALER                             8235

WINDOW SCREEN OR SCREEN DOOR                              5645
INSTALLATION-METAL OR WOOD
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                               Page 130


PHRASEOLOGY                                              CLASS    DESCRIP
WINDOW SHADE INSTALLATION                                9521

WINDOW SHADE MFG                                         2501    Roller manufacturing to be separately rated.

WINDOW SHADE ROLLER MFG                                  2841    Includes MFG of metal parts.

WINDOW TINTING USING PLASTIC FILM                        5491

WINDOW TRIMMERS-CONTRACT N.P.D.                          9521

WINE OR SPIRIT MERCHANTS, RETAIL                         8017

WINE OR SPIRIT MERCHANTS, WHOLESALE                      8018

WINE OR SPIRIT MERCHANTS-DRIVERS                         7380

WINERY AND DRIVERS                                       2143    Applies to all operations including bottling.

WIPING CLOTH DEALER & LAUNDRY OPERATIONS                 8103

WIRE CLOTH MFG                                           3255    Wire drawing to be separately rated as Code 1924
                                                                 or 3241.
WIRE CUTTING & HARNESS ASSEMBLY-ELECTRIC                 3681

WIRE DRAWING OR CABLE MFG                                1924    Not iron or steel.

WIRE DRAWING-IRON OR STEEL                               3241    Includes wire rope or cable MFG

WIRE FENCE MFG                                           3257

WIRE GOODS MFG NOC                                       3257    Wire drawing to be separately rated as Code 1924
                                                                 or 3241.
WIRE INSULATING OR COVERING                              4470    Includes incidental wire stranding. Wire drawing to
                                                                 be separately rated as Code 1924 or 3241.
WIRE LAMP FRAME MFG                                      3257

WIRE OR CABLE TRIM & LUG-SHOP ONLY                       3643

WOOD CARVING-BY HAND OR MACHINE                          2790

WOOD CHIP MFG                                            2710

WOOD DEALERS-KINDLING & FIREWOOD                         8232

WOOD FLOUR MFG                                           2014

WOOD LAMINATED BEAMS-ERECTION                            5040

WOOD MOLDING DEALERS INCLUDING EMBOSSING (SEE            8232
CRAFTWOOD CORP)
WOOD PELLET MFG                                          4263

WOOD PRESERVING & DRIVERS                                2960    Includes yard or incidental woodworking operations.

WOOD TURNED PRODUCTS MFG NOC                             2841

WOOD WOODENWARE MFG NOC                                  2841

WOOD WORKING MACHINE MFG                                 3632

WOODEN SKIDS MFG.                                        2759
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                 CLASS CODE DESCRIPTIONS                                            Page 131


PHRASEOLOGY                                            CLASS    DESCRIP
WOOL COMBING OR SCOURING                               2211    Shall not be assigned to a risk engaged in
                                                               operations described by another classification
                                                               unless the operations subject to Code 2211 are
                                                               conducted as a separate and distinct business.
WOOL MERCHANT                                          8103    Includes warehouse.

WOOL SEPARATING                                        2211    Applies to chemical separation of wool from cotton.

WOOL SPINNING AND WEAVING                              2286

WORK STUDY COVERAGE                                    9428

WORK-SHOP AND ERECTION-SHEET METAL                     5538    This classification is applied to those employees
WORK-OUTSIDE-NOC & DRIVERS                                     whose operations consist of installation of sheet
                                                               metal products, either purchased or produced,
                                                               when there is interchange of labor between shop
                                                               and outside. Roofing to be separately rated as code
                                                               5551.
WORMS - RAISING                                        0008

WRECKING - MARINE                                      6003    Includes salvage operations. Includes marine
                                                               wrecking or demolition of all types of marine docks,
                                                               boardwalks, piers, boathouses, seawalls, groynes
                                                               (groins), jetties, breakwater, and timber wharfs.
WRECKING BUILDING OR STRUCTURES-NOT MARINE-ALL         5213    Includes salespersons and clerical at wrecking site
OPERATIONS CONCRETE OR CONCRETE-ENCASED
BUILDINGS OR STRUCTURES
WRECKING BUILDING OR STRUCTURES-NOT MARINE-ALL         5057    Includes salespersons and clerical at wrecking site
OPERATIONS IRON OR STEEL BUILDINGS OR
STRUCTURES
WRECKING BUILDING OR STRUCTURES-NOT MARINE-ALL         5022    Includes salespersons and clerical at wrecking site
OPERATIONS MASONRY BUILDINGS OR STRUCTURES
WRECKING BUILDING OR STRUCTURES-NOT MARINE-ALL         6003    Includes salespersons and clerical at wrecking site
OPERATIONS PIERS OR WHARFS
WRECKING BUILDING OR STRUCTURES-NOT MARINE-ALL         5403    Includes salespersons and clerical at wrecking site.
OPERATIONS WOODEN BUILDINGS OR STRUCTURES                      Where wrecking or demolition involves building or
INCLUDING THOSE DESIGNED FOR DWELLING                          structures of more than one type of construction,
OCCUPANCY                                                      the highest rated classification applies.
WRECKING MARINE COVERAGE UNDER ADMIRALTY LAW:          7394    Includes salvage operations.
PROGRAM I
WRECKING MARINE COVERAGE UNDER ADMIRALTY LAW:          7395    Includes salvage operations.
PROGRAM II-STATE ACT BENEFITS
WRIST PIN MFG                                          3145

WROUGHT IRON FURNITURE MFG-PRODUCTION TYPE             3076

WROUGHT IRON LAMP MFG                                  3180

X-RAY EQUIPMENT-INSTALLATION, SERVICE & REPAIR         5191

X-RAY FILM DEALERS INCLUDING                           8264    Buying x-ray film and sell to processors for silver
                                                               reclamation.
X-RAY LAB                                              4511

X-RAY TUBE MFG                                         4112

X-RAYING METAL(WITH RADIOACTIVE ISOTOPES)              3307
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                         Page 132


PHRASEOLOGY                                              CLASS    DESCRIP
X-RAYING-METAL                                           4511

YACHTS-PRIVATE-SAIL OR POWER COVERAGE UNDER              7038
ADMIRALTY LAW: PROGRAM I
YACHTS-PRIVATE-SAIL OR POWER COVERAGE UNDER              7090
ADMIRALTY LAW: PROGRAM II-STATE ACT BENEFITS
YARN MFG-WOOL                                            2286    Codes 2286 and 2220-Yarn or thread MFG-cotton
                                                                 shall not be assigned to the same risk unless the
                                                                 operations described by these classifications are
                                                                 conducted as separate and distinct businesses.
YARN OR THREAD DYEING OR FINISHING                       2501

YARN OR THREAD MFG-COTTON                                2220

YEAST MFG                                                6504

YMCA, YWCA, YMHA OR YWHA, INSTITUTION-ALL                9063    Includes teachers and instructors. Camp operation
EMPLOYEES & CLERICAL                                             to be separately rated as Code
                                                                 9015-Buildings-operation by owner or lessee. This
                                                                 classification is applicable to amateur, youth, or
                                                                 recreational sports where the athletes do not
                                                                 receive a direct wage. It is assigned to coaches,
                                                                 managers, trainers, equipment managers and
                                                                 sports officials. For professional and
                                                                 semiprofessional sports, refer to code 9178 or
                                                                 9179.
YOGURT MFG                                               2065

ZIPPER MFG                                               3131

ZOO ANIMAL EXHIBIT                                       9016
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                                        Page     1
                                      ELIMINATED OR REASSIGNED CLASSES


PHRASEOLOGY                                           CLASS     STATUS                                EXP. DATE
ADVERTISING CO-OUTDOOR                                9549      Reassigned to 9554                    07/01/2000


AIR CARRIER COMMUTER: ALL OTHER EMPLOYEES &           7423      Reassigned to 7403                    10/01/2009
DRIVERS

AIR CONDITIONING AND REFRIGERATION SYSTEMS -          5194      Reassigned to code 5537               10/01/2005
INSTALLATION, START-UP SERVICE AND REPAIR &
DRIVERS
AIRCRAFT OR HELICOPTER                                7418      Reassigned to 7422                    03/31/1995
OPERATIONS-PATROL-PHOTOGRAPHY

AWNING OR TENT MFG.                                   2576      Reassigned to 2501                    01/01/2005


BAG OR SACK MFG.                                      2578      Reassigned to 2501                    01/01/2005


BEET SUGAR MFG.                                       2030      Reassigned to 2021                    03/31/1995


BILL POSTING                                          9545      Reassigned to 9554                    07/01/2000


BOTTLING-NOT CARBONATED LIQUIDS OR SPIRITUOUS         2156      Reassigned to codes 2157              10/01/2007
LIQUORS

BUTTER SUBSTITUTE MFG.                                4717      Eliminated, not reassigned            10/01/2003


CHARITABLE OR RELIGIOUS ORGANIZATION - WELFARE -      8837                                            10/01/2005
                                                                Reassigned to codes 8842, 7720 or appropriate standard class
ALL OPERATIONS & DRIVERS

CHEMICAL AND DYESTUFF RATING PLAN                     4817      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4804      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4803      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4802      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4801      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4800      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4805      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4806      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4807      Reassigned to 4828 or 4829            07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4808      Reassigned to 4828 or 4829            07/01/1996
                                    WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                   CLASS CODE DESCRIPTIONS                              Page      2
                                      ELIMINATED OR REASSIGNED CLASSES


PHRASEOLOGY                                           CLASS     STATUS                       EXP. DATE
CHEMICAL AND DYESTUFF RATING PLAN                     4809      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4810      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4811      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4812      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4813      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4814      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4815      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4816      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4818      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4819      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4820      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4821      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4822      Reassigned to 4828 or 4829   07/01/1996


CHEMICAL AND DYESTUFF RATING PLAN                     4823      Reassigned to 4828 or 4829   07/01/1996


CIGAR MFG.                                            2177      Eliminated, not reassigned   03/31/1995


CIGARETTE MFG.                                        2172      Eliminated, not reassigned   10/01/2003


CIRCUS                                                9892      Reassigned to 9186           07/01/1997


COAL MINING-SURFACE                                   1005      Eliminated, not reassigned   03/01/2001


COKE MFG.-BY PRODUCT OVENS                            1470      Eliminated, not reassigned   07/01/2000


COOPERAGE ASSEMBLING                                  2747      Reassigned to 2811           03/31/1995


COOPERAGE STOCK MFG.-HEADS, HOOPS OR STAVES           2741      Reassigned to 2735           03/31/1995
                                   WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                  CLASS CODE DESCRIPTIONS                              Page      3
                                     ELIMINATED OR REASSIGNED CLASSES


PHRASEOLOGY                                          CLASS     STATUS                       EXP. DATE
COTTON COMPRESSING                                   0400      Eliminated, not reassigned   10/01/2003


COTTON GIN OPERATION                                 0401      Eliminated, not reassigned   10/01/2003


COTTONSEED OIL MFG.                                  4670      Eliminated, not reassigned   10/01/2003


DISTILLATION-WOOD                                    1472      Eliminated, not reassigned   10/01/2003


DOMESTIC WORKERS - OUTSIDE                           0912      Reassigned to code 0913      10/01/2007


DOMESTIC WORKERS - OUTSIDE - OCCASIONAL              0909      Reassigned to code 0908      10/01/2007


ELECTROTYPING                                        4350      Reassigned to 4299           03/31/1995


ENAMELED IRON WARE MFG.                              3091      Reassigned to 3081           03/31/1995


EXPLOSIVES OR AMMUNITION MFG.-BAG LOADING            4770      Reassigned to 4771           07/01/1998


EXPLOSIVES OR AMMUNITION MFG.-BLACK POWDER           4799      Reassigned to 4771           07/01/1998
MFG.

EXPLOSIVES OR AMMUNITION MFG.-CAP PRIMER, FUSE,      4779      Reassigned to 4771           07/01/1998
BOOSTER OR DETONATOR

EXPLOSIVES OR AMMUNITION MFG.-CARTRIDGE              4775      Reassigned to 4771           07/01/1998
CHARGING OR LOADING

EXPLOSIVES OR AMMUNITION MFG.-HIGH EXPLOSIVES        4773      Reassigned to 4771           07/01/1998
MFG.

EXPLOSIVES OR AMMUNITION MFG.                        4776      Reassigned to 4771           07/01/1998
-PROJECTILE,BOMB,MINE OR GRENADE

EXPLOSIVES OR AMMUNITION MFG.-SMOKELESS POWER        4774      Reassigned to 4771           07/01/1998
MFG.

FERRIES                                              7019      Reassigned to 7016           07/01/1997


FIELD BONDED WAREHOUSING                             8710      Reassigned to 8292           01/01/2000


FISHING VESSELS-NOC                                  7091      Reassigned to 7024           07/01/1997


FISHING VESSLES-NOC                                  7039      Reassigned to 7016           07/01/1997


FIVE & TEN CENT STORE                                8050      Reassigned to 8017           01/01/2005


FLINT OR SPAR GRINDING                               1741      Eliminated, not reassigned   10/01/2003
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                              Page      4
                                       ELIMINATED OR REASSIGNED CLASSES


PHRASEOLOGY                                            CLASS     STATUS                       EXP. DATE
HOMEMAKER SERVICE                                      8828      Reassigned to code 8835      11/01/2005


HOTEL AND BOARDING HOUSE-RESORT                        9054      Reassigned to 9052           07/01/2001


HOTEL OR BOARDING HOUSE                                9056      Reassigned to 9052           07/01/2001


ICE MFG.                                               2150      Reassigned to 8203           01/01/2005


LACE MFG.                                              2386      Eliminated, not reassigned   10/01/2003


LINOTYPE OR HAND COMPOSITION                           4308      Reassigned to 4299           01/01/2005


MICA GOODS MFG.                                        1853      Reassigned to 2120           10/01/2003


OIL OR GAS WELL-CLEANING OR SWABBING OF OLD            1322      Eliminated, not reassigned   10/01/2003
WELLS

OIL OR GAS WELL-INSTALLATION OR RECOVERY OF            6236      Eliminated, not reassigned   10/01/2003
CASING

OIL OR GAS WELL-PERFORATING OF CASINGS ALL             6214      Eliminated, not reassigned   10/01/2003
OPERATIONS

OYSTERMEN-SHORE OR DOCK WORK ONLY                      2114      Eliminated, not reassigned   10/01/2003


PHOSPHATE WORKS                                        4581      Eliminated, not reassigned   10/01/2003


PROJECTILE OR SHELL MFG.                               3639      Reassigned to 3632           03/31/1995


RESTAURANT OR TAVERNS                                  9079      Reassigned to 9082 or 9083   07/01/1996


ROCKET OR MISSILE TESTING OR LAUNCHING &               9088      Eliminated, not reassigned   04/05/2010
DRIVERS

SHIP REPAIR CONVERSION-ALL OPER & DRIVERS-COVRG        6882      Eliminated, not reassigned   10/01/2003
UNDER STATE ACT ONLY

SIGN MFG                                               9552      Reassigned to 9554           07/01/2000


SOCIAL SERVICE ORGANIZATION - ALL EMPLOYEES AND        8864      Discontinued                 10/01/2005
SALESPERSON, DRIVERS

SPIRITUOUS LIQUOR MFG.: DISTILLERY                     2130      Eliminated, not reassigned   10/01/2003


STEVEDORING-HANDLING OF EXPLOSIVES                     7323      Reassigned to 7327           01/01/2000


SUPPLY BOATS, TUGBOATS                                 7020      Reassigned to 7016           07/01/1997
                                     WISCONSIN COMPENSATION RATING BUREAU
11/30/10                                    CLASS CODE DESCRIPTIONS                                         Page       5
                                       ELIMINATED OR REASSIGNED CLASSES


PHRASEOLOGY                                            CLASS     STATUS                                 EXP. DATE
SUPPLY BOATS, TUGBOATS                                 7028      Reassigned to 7024                     07/01/1997


TEMPORARY LABOR SERVICE CONTRACTORS-ALL                7371                                               10/01/2006
                                                                 Eliminated, reassigned to appropriate class
INCIDENTAL OPERATIONS

TRUCKING-NOC                                           7219      Reassigned to 7228 or 7229             07/01/1997


VESSELS-NOT SELF PROPELLED                             7046      Eliminated, not reassigned             10/01/2003


VESSELS-NOT SELF PROPELLED COVERAGE II                 7098      Eliminated, not reassigned             10/01/2003


VESSELS-SAIL                                           7036      Reassigned to 7038                     07/01/1997


VESSELS-SAIL                                           7088      Reassigned to 7090                     07/01/1997


WALL PAPER MFG.                                        4301      Reassigned to 4279                     03/31/1995


WRECKING BUILDINGS OR STRUCTURES                       5701                                              07/01/1992
                                                                 Reassigned to appropriate contracting class


YACHTS-PRIVATE-SAIL OR POWER                           7037      Reassigned to 7038                     07/01/1997


YACHTS-PRIVATE-SAIL OR POWER                           7089      Reassigned to 7090                     07/01/1997


YARN OR THREAD DYEING OR FINISHING                     2416      Reassigned to 2501                     10/01/2003

				
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language:English
pages:137