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MATTER OF NORTH YARN MFG. CORP.

81 A.D.2d 986 (1981)

In the Matter of Northern Yarn Mfg. Corp., Appellant. Philip Ross, as Industrial Commissioner, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

May 28, 1981

The employer herein is admittedly engaged solely in the processing of yarn, i.e., dyeing and winding yarn for knitting into apparel, and when the processing is completed, the yarn is sold to companies which use the yarn for knitting into apparel. Such being the case, the employer is concededly not engaged in either the actual production of clothing or the tanning and finishing of hides into leather, but rather merely prepares yarn...

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