WAC 296-17A-3403. Classification 3403

3403-00 Aircraft: Manufacturing Applies to: Businesses engaged in aircraft manufacturing. For the purposes of this classification "aircraft manufacturing" means the original manufacture of such aircraft as distinguished from rebuilding, modifying, or converting existing aircraft and applies only to the production of units that, when completed, are capable of in-air flight as distinguished from aircraft kits to be assembled by the purchaser that are not capable of air flight when sold. Work activities include, but are not limited to: • Aircraft operations incidental to the manufacture, such as test flights. Exclusions: • Manufacture of aircraft parts is classified in 3405, or as otherwise provided for in WAC 296-17A-3405 ; • Manufacture of aircraft kits is classified in the classification applicable to the work being performed; • Modifications, repairs or conversions made to an existing aircraft are classified in 6804; • Assembly of aircraft kits into airplanes is classified in 6804.