Contract No. GS-10-F-0125P 

Final Report

Harmonization of Hazard Communication: Summary of Labeling Costs

Submitted to: 

Office of Regulatory Analysis

Occupational Safety and Health Administration

 Department of Labor

200 Constitution Ave. NW

Washington, DC 20210

Submitted by: 

Eastern Research Group, Inc. 

110 Hartwell Avenue 

Lexington, MA 02421 

  HYPERLINK "http://www.erg.com"  www.erg.com  

ERG Task No. 0193.15.089.002

ERG Task No. 0193.19.016.001

ERG Task No. 0193.19.014.001

March 23, 2011

TABLE OF CONTENTS

  TOC \o "2-3" \h \z \t "Heading 1,1,Heading 5,1,Heading 7,1,Heading
8,1"    HYPERLINK \l "_Toc286834314"  EXECUTIVE SUMMARY	  PAGEREF
_Toc286834314 \h  E-1  

  HYPERLINK \l "_Toc286834315"  1.	Industry profile	  PAGEREF
_Toc286834315 \h  1-1  

  HYPERLINK \l "_Toc286834316"  1.1	Establishments and Firms	  PAGEREF
_Toc286834316 \h  1-1  

  HYPERLINK \l "_Toc286834317"  2.	Labels Printed Per Year	  PAGEREF
_Toc286834317 \h  2-1  

  HYPERLINK \l "_Toc286834318"  2.1	Labels per SCTG	  PAGEREF
_Toc286834318 \h  2-1  

  HYPERLINK \l "_Toc286834319"  2.2	Labels per NAICS	  PAGEREF
_Toc286834319 \h  2-1  

  HYPERLINK \l "_Toc286834320"  3.	Label Printing Costs	  PAGEREF
_Toc286834320 \h  3-1  

  HYPERLINK \l "_Toc286834321"  3.1	Company Categories	  PAGEREF
_Toc286834321 \h  3-1  

  HYPERLINK \l "_Toc286834322"  3.2	Unit Costs	  PAGEREF _Toc286834322
\h  3-1  

  HYPERLINK \l "_Toc286834323"  3.3	Assumptions	  PAGEREF _Toc286834323
\h  3-1  

  HYPERLINK \l "_Toc286834324"  3.3.1	Companies in Category 1 (Printing
in Black and White)	  PAGEREF _Toc286834324 \h  3-1  

  HYPERLINK \l "_Toc286834325"  3.3.2	Companies in Category 2 (Printing
in Black and White but Own Color Printer)	  PAGEREF _Toc286834325 \h 
3-1  

  HYPERLINK \l "_Toc286834326"  3.3.3	Companies in Category 3 (Using
Pre-Printed Labels/Stock)	  PAGEREF _Toc286834326 \h  3-1  

  HYPERLINK \l "_Toc286834327"  3.3.4	Companies in Category 4 (Printing
in Color)	  PAGEREF _Toc286834327 \h  3-1  

  HYPERLINK \l "_Toc286834328"  3.4	Current Label Printing Costs	 
PAGEREF _Toc286834328 \h  3-1  

  HYPERLINK \l "_Toc286834329"  3.5	Incremental & Annualized Label
Printing Costs	  PAGEREF _Toc286834329 \h  3-1  

  HYPERLINK \l "_Toc286834330"  REFERENCES	  PAGEREF _Toc286834330 \h 
R-1  

  HYPERLINK \l "_Toc286834331"  Appendix A. Label Estimate assumptions	 
PAGEREF _Toc286834331 \h  A-1  

 

tables & Figures

  TOC \h \z \c "Table E"    HYPERLINK \l "_Toc286834332"  Table E-1.
Summary of Costs	  PAGEREF _Toc286834332 \h  Error! Bookmark not
defined.   

  TOC \h \z \c "Table"    HYPERLINK \l "_Toc286834333"  Table 2-1.
Shipments of Potentially Hazardous Commodities by Shipment Weighta	 
PAGEREF _Toc286834333 \h  2-1  

  HYPERLINK \l "_Toc286834334"  Table 2-2. Typical Chemical Shipping
Container Capacity and Weight	  PAGEREF _Toc286834334 \h  2-1  

  HYPERLINK \l "_Toc286834335"  Table 2-3. Typical Product Weights	 
PAGEREF _Toc286834335 \h  2-1  

  HYPERLINK \l "_Toc286834336"  Table 2-4. Chemical Container Estimated
Typical Shipment Weights	  PAGEREF _Toc286834336 \h  2-1  

  HYPERLINK \l "_Toc286834337"  Table 2-5. Chemical Container by
Shipment Weight Category	  PAGEREF _Toc286834337 \h  2-1  

  HYPERLINK \l "_Toc286834338"  Table 2-6. Estimated Containers and
Labels Required for Shipping Hazardous Commodities	  PAGEREF
_Toc286834338 \h  2-1  

  HYPERLINK \l "_Toc286834339"  Table 2-7. Estimated No. of Labels per
SCTG	  PAGEREF _Toc286834339 \h  2-1  

  HYPERLINK \l "_Toc286834340"  Table 2-9. Estimated Label Number per
NAICS	  PAGEREF _Toc286834340 \h  2-1  

  HYPERLINK \l "_Toc286834341"  Table 3-1. Company Categories	  PAGEREF
_Toc286834341 \h  3-1  

  HYPERLINK \l "_Toc286834342"  Table 3-2. Establishments and Labels by
Category	  PAGEREF _Toc286834342 \h  3-1  

  HYPERLINK \l "_Toc286834343"  Table 3-3. Unit Costs	  PAGEREF
_Toc286834343 \h  3-1  

  HYPERLINK \l "_Toc286834344"  Table 3-4. Assumptions - Category 1	 
PAGEREF _Toc286834344 \h  3-1  

  HYPERLINK \l "_Toc286834345"  Table 3-5. Assumptions- Category 2	 
PAGEREF _Toc286834345 \h  3-1  

  HYPERLINK \l "_Toc286834346"  Table 3-6. Assumptions- Category 3	 
PAGEREF _Toc286834346 \h  3-1  

  HYPERLINK \l "_Toc286834347"  Table 3-7. Assumptions - Category 4	 
PAGEREF _Toc286834347 \h  3-1  

  HYPERLINK \l "_Toc286834348"  Table 3-8. Current Printing Costs	 
PAGEREF _Toc286834348 \h  3-1  

  HYPERLINK \l "_Toc286834349"  Table 3-9. Incremental Printing Costs	 
PAGEREF _Toc286834349 \h  3-1  

 

In order to estimate the cost impacts of the proposed rule’s
requirement that pictogram borders be printed in red, ERG estimated the
number of hazard labels printed per year by using the U.S. Census Bureau
and the Department of Transportation’s (DOT’s) jointly-produced
Commodity Flow Survey (CFS) data on Shipment Characteristics by
Commodity by Shipment Weight (U.S. Census Bureau, 2007). We then mapped
every North American Industry Classification System (NAICS) code in the
Policy, Planning, and Evaluation report to a total of 13 Standard
Classification of Transported Goods (SCTG) commodity codes.

For each of these SCTG commodity codes, the U.S. Census (2007) data
presents shipments of basic chemicals by shipment weight. In order to
establish the types of shipments that might fall into each weight class,
ERG conducted preliminary research on the weight and capacity of various
shipping container units and the weight per gallon of various chemicals.
From these data we calculated shipment weight by multiplying the product
weight per gallon by container capacity, and added the container weight
to the total. We then estimated a minimum, maximum, and simple average
weight per container for the different commodities used in this test
case. Based on these calculations, we were able to estimate the number
of each type of container that would fall into each of the U.S. Census
(2007) weight classes. However many of these containers may not be
required to bear hazard labels as they are consumer products or not
hazardous substances, and ERG excludes some percentage of each SCTG’s
shipments for these reasons. For the remaining hazardous non-consumer
shipments, assuming one label per container, ERG’s calculation
suggests that a total of approximately 949 million hazard labels are
applied annually to containers of all sizes. 

In most cases one SCTG maps to multiple NAICS. In order to divide the
number of labels for each SCTG among its constituent NAICS, ERG used
receipts data from the U.S. Census Bureau’s (2002) Statistics of U.S.
Businesses to calculate a particular NAICS’ receipts as a percentage
of receipts for all NAICS that map to one SCTG. We used this same
percentage to allot the labels for each SCTG among its constituent
NAICS.

Having estimated the number of hazard labels used per year for each
NACIS, we next estimated the costs associated with printing those labels
with red pictogram borders. All affected establishments fall into one of
four categories: 

Category 1: Companies printing only in black who don’t own a color
printer

Category 2: Companies printing in black but who own a color printer

Category 3: Companies using pre-printed stock or labels

Category 4: Companies printing color labels

Establishments in Category 1 and Category 2 will have to buy new color
printers, as well as either color cartridges for laser printers or red
ribbons for thermal transfer printers. Establishments in Category 3 will
face higher costs for pre-printed stock or labels with red pictogram
borders. Establishments in Category 4 will not face higher costs.
Relying on our earlier conversations with companies and label
printers/vendors, ERG allotted establishments into these four categories
on the basis of establishment size. Aggregating cost estimates provided
in our earlier conversations with companies and label printers/vendors,
we estimated the annualized costs for new printers and annual costs for
cartridges, ribbons, labels, and stock on a per label and per
establishment basis. For very small and small companies in Category 1
and Category 2 that use laser printers, the cost of color plus black
cartridges is four times the cost of a single black cartridge, and this
is a significant driver of costs for these establishments (and in the
model as a whole). For all establishments in all categories, when
annualized over 20 years with costs beginning in Year 5, the costs
associated with the requirement to print red pictogram borders are
approximately $24.1 million per year. Annualized costs for small
businesses (by SBA definitions) are $9.9million, and annualized costs
for very small businesses (those with fewer than 20 employees per
establishment) are $2.5 million (see   REF _Ref286834497 \h  Table E-1
).

Table   STYLEREF 8 \s  E -  SEQ Table_E \* ARABIC \s 8  1 . Summary of
Costs

Size Category	Annualized Printer Costs per Label	Annualized
Cartridge/Ribbon/Stock Costs per Label	Total Annualized Costs per Label
Total Annualized Costs per Est.	Total Annualized Costs, All Est.	%
Increase

Category 1: Companies Printing Only B&W and No Color Printer   

Very Small	 $             0.01 	 $                 0.13 	 $             
   0.14 	 $               91.74 	 $            1,489,571 	934%

Small	 $             0.01 	 $                 0.13 	 $                
0.13 	 $             570.41 	 $            2,552,483 	898%

Medium	 $             0.00 	 $                 0.01 	 $                
0.01 	 $             142.02 	 $               321,896 	37%

Large - All	 $             0.01 	 $                 0.01 	 $            
    0.02 	 $         1,091.86 	 $               806,560 	71%

Large - Under SBA Cutoff	 $             0.01 	 $                 0.01 	
$                 0.02 	 $         1,173.14 	 $                 66,325 
62%

Large - Over SBA Cutoff	 $             0.01 	 $                 0.01 	 $
                0.02 	 $         1,123.80 	 $               116,273 	67%

SBA Small	 $             0.01 	 $                 0.04 	 $              
  0.07 	 $             192.33 	 $            4,430,274 	314%

Total	 $             0.01 	 $                 0.03 	 $                
0.05 	 $             218.01 	 $            5,170,509 	212%

Category 2: Companies Printing B&W but Own Color Printer   

Very Small	 $             0.01 	 $                 0.13 	 $             
   0.14 	 $               91.74 	 $               496,524 	934%

Small	 $             0.00 	 $                 0.13 	 $                
0.13 	 $             551.81 	 $               823,074 	868%

Medium	 $             0.00 	 $                 0.01 	 $                
0.01 	 $             123.42 	 $                 93,242 	32%

Large - All	 $             0.01 	 $                 0.01 	 $            
    0.02 	 $             905.80 	 $            2,007,345 	59%

Large - Under SBA Cutoff	 $             0.01 	 $                 0.01 	
$                 0.02 	 $             987.08 	 $               167,417 
52%

Large - Over SBA Cutoff	 $             0.01 	 $                 0.01 	 $
                0.02 	 $             937.74 	 $               291,067 
56%

SBA Small	 $             0.01 	 $                 0.03 	 $              
  0.05 	 $             201.85 	 $            1,580,256 	209%

Total	 $             0.01 	 $                 0.01 	 $                
0.03 	 $             346.33 	 $            3,420,185 	89%

Category 3: Companies Using Pre-Printed Stock/Labels   

Very Small	 $                 -   	 $                 0.03 	 $          
      0.03 	 $               22.28 	 $               482,349 	34%

Small	 $                 -   	 $                 0.03 	 $               
 0.03 	 $             144.11 	 $               859,807 	34%

Medium	 $                 -   	 $                 0.03 	 $              
  0.03 	 $             431.02 	 $            1,302,548 	34%

Large - All	 $                 -   	 $                 0.03 	 $         
       0.03 	 $         1,738.06 	 $         12,839,037 	34%

Large - Under SBA Cutoff	 $                 -   	 $                 0.03
	 $                 0.03 	 $         2,144.46 	 $            1,212,390 
34%

Large - Over SBA Cutoff	 $                 -   	 $                 0.03 
 $                 0.03 	 $         1,897.75 	 $            1,963,486 
34%

SBA Small	 $                 -   	 $                 0.02 	 $           
     0.03 	 $             123.61 	 $            3,857,094 	34%

Total	 $                 -   	 $                 0.02 	 $               
 0.03 	 $             407.21 	 $         15,483,740 	34%

Category 4: Companies Printing Color Labels    

Very Small	 $                 -   	 $                      -   	 $      
               -   	 $                      -   	 $                     
       - 	0%

Small	 $                 -   	 $                      -   	 $           
          -   	 $                      -   	 $                          
  - 	0%

Medium	 $                 -   	 $                      -   	 $          
           -   	 $                      -   	 $                         
   - 	0%

Large - All	 $                 -   	 $                      -   	 $     
                -   	 $                      -   	 $                    
        - 	0%

Large - Under SBA Cutoff	 $                 -   	 $                     
-   	 $                      -   	 $                      -   	 $       
                     - 	0%

Large - Over SBA Cutoff	 $                 -   	 $                     
-   	 $                      -   	 $                      -   	 $       
                     - 	0%

SBA Small	 $                 -   	 $                      -   	 $       
              -   	 $                      -   	 $                      
      - 	0%

Total	 $                 -   	 $                      -   	 $           
          -   	 $                      -   	 $                          
  - 	0%

Total, All Categories     

Very Small	 $             0.01 	 $                 0.06 	 $             
   0.07 	 $               45.61 	 $            2,468,444 	92%

Small	 $             0.00 	 $                 0.06 	 $                
0.07 	 $             283.95 	 $            4,235,325 	88%

Medium	 $             0.00 	 $                 0.02 	 $                
0.02 	 $             227.36 	 $            1,717,685 	22%

Large - All	 $             0.00 	 $                 0.02 	 $            
    0.02 	 $         1,059.49 	 $         15,652,941 	21%

Large - Under SBA Cutoff	 $             0.00 	 $                 0.02 	
$                 0.02 	 $         1,278.95 	 $            1,446,132 
20%

Large - Over SBA Cutoff	 $             0.00 	 $                 0.02 	 $
                0.02 	 $         1,145.72 	 $            2,370,826 	20%

SBA Small	 $             0.00 	 $                 0.03 	 $              
  0.04 	 $             126.96 	 $            9,867,585 	44%

Total	 $             0.00 	 $                 0.02 	 $                
0.03 	 $             263.49 	 $         24,074,395 	26%

Notes: Cost annualized as described in Section   REF _Ref286833748 \r \h
 3.5 ; $ - entries indicated no costs, while $0.000 entries are non-zero
fractions of a penny





Industry profile

Establishments and Firms

For each NAICS in the PPE model, the number of establishments and firms
of each establishment size were obtained from the U.S. Census’s (2006)
Statistics of U.S. Business Report. As in Census data, establishments
and firms with 1 to 19 employees are considered “Very Small,” those
with 20 to 99 employees are considered “Small,” those with 100 to
499 employees are considered “Medium,” and those with more than 500
employees are considered “Large.” For the purpose of estimating
impacts to small businesses PPE used the U.S. Small Business
Administration’s (SBA) definitions for small businesses for each
NAICS, summarized in the “SBA Small” category of each NAICS. While
for most industries the SBA cutoff for small businesses is the same as
the Census cutoff for large businesses (more than 500 employees), some
industries have different cutoffs. For example, for NAICS 324110
(Petroleum Refineries), firms and establishments are considered
“Small” if they have fewer than 1,500 employees. On the other hand,
for NAICS 325110 (Petrochemical Manufacturing), firms and establishments
are “Small” if they have fewer than 1,000 employees. Hence, for the
NAICS where the “SBA Small” is more than 500 employees, there are
two sub-categories under “Large”: “Large – Under SBA Cutoff”
and “Large – Over SBA Cutoff.”  

Labels Printed Per Year

Labels per SCTG

In order to estimate the potential number of labels needed per year in
the U.S, ERG utilized the U.S. Census Bureau and the DOT’s
jointly-produced Commodity Flow Survey (CFS) (U.S. Census Bureau,
2007a), particularly data on Shipment Characteristics by Commodity by
Shipment Weight. 

Mapping the NAICS in the PPE model to SCTG commodity codes using
information provided in a report published by Global Insight (2007) and
our own professional judgment suggests that shipments of the following
13 commodity codes potentially contain hazardous chemicals: Alcoholic
Beverages (Commodity code 8), Gasoline, including Aviation (Commodity
code 17), Fuel Oils (Commodity code 18), Other Coal and Petroleum
Products (Commodity code 19), Basic Chemicals (Commodity code 20),
Pharmaceutical Products (Commodity code 21), Fertilizers (Commodity code
22), Other Chemical Products & Preparations (Commodity code 23),
Plastics and rubber (Commodity code 24), Pulp, newsprint, paper, and
paperboard (Commodity code 27), Nonmetallic mineral products (Commodity
code 31), Base Metal in Primary or Semi-Finished Forms and in Finished
Basic Shapes (Commodity code 32), Miscellaneous Manufactured Products
(Commodity code 40), 

  REF _Ref266272849 \h  Table 2-1  presents CFS estimates of tons
shipped by shipment weight for the thirteen commodities listed above. 

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  1 . Shipments of
Potentially Hazardous Commodities by Shipment Weighta

Shipment Weight Categories	Shipments in Tons (thous) by Commodity

	Alcoholic Beverages  (Cmdty 8)	Gasoline including Aviation (Cmdty 17)
Fuel Oils (Cmdty 18)	Other Coal and Petroleum Products (Cmdty 19)	Basic
Chemicals (Cmdty 20)	Pharmaceutical Products (Cmdty 21)	Fertilizers
(Cmdty 22)	Other Chemical Products & Preps (Cmdty 23)	Plastics and
rubber (Cmdty 24)	Pulp, newsprint, paper, and paperboard (Cmdty 27)
Nonmetallic mineral products (Cmdty 31)	Base Metal (Cmdty 32)
Miscellaneous Manufactured Products (Cmdty 40)	Total

Less than 50 lbs	228	19	22	259	172	1,267	2	860	1,263	101	461	360	2,603
7,617

50 - 99 lbs	423	68	55	325	220	550	7	553	1,211	146	352	415	961	5,286

100 - 499 lbs	5,662	329	1513	4768	2347	1,832	88	2925	6,022	1212	1929
3256	3,976	35,859

500 - 749 lbs	3,380	238	2655	2914	1297	535	55	1499	2,166	709	901	1802
1,343	19,494

750 - 999 lbs	3,212	216	3626	4003	919	393	50	1268	2,015	566	867	1622
1,071	19,828

1,000 - 9,999 lbs	32,883	16212	52726	28665	17362	5,858	5182	18557	36,160
10913	37131	33692	16,355	311,696

10,000 - 49,999 lbs	49,402	162904	109446	206608	147991	6,980	54560	83159
81,743	83564	800598	211518	49,863	2,048,336

50,000 - 99,999 lbs	8,870	361660	163686	81617	24354	591	31720	4335	4,772
8349	224391	38954	6,773	960,072

More than 100,000 lbs	9,951	417516	308164	249029	217921	S*	57937	10382
51,040	39820	90159	73321	8,900	1,534,140

Total	114,011	959,162	641,893	578,188	412,583	18,006	149,601	123,538
186,392	145,380	1,156,789	364,940	91,845	4,942,328

a The products listed in these commodity categories generally appear to
be subject to OSHA Hazard Communication requirements; however these
estimates might be further verified and refined  with further analysis
of the data.

*Value suppressed; additional disclosure avoided due to high coefficient
of variation (greater than 50%).

 Using commodity shipments by shipment weight helps put some bounds on
possible shipment types. We also gathered data on the types of
containers commonly used by the industry, their capacity, container
weight, and whether or not they ship in an outer package. A summary is
provided in   REF _Ref259167589 \h  Table 2-2 :

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  2 . Typical
Chemical Shipping Container Capacity and Weight

Container	Container Capacity

(gallons)	Container Weight

by Type (lbs):	Ships in Outer Packagea



Poly	Steel

	250 milliliter jug	0.07	0.09	--	Y

500 milliliter jug	0.13	0.1	--	Y

1 liter jug	0.26	0.2	--	Y

2 liter jug	0.53	0.3	--	Y

1 gallon jugs	1.0	0.6	--	Y

2.5 gallon jugs	2.55	2.5	--	Y

5 gallon drum	5	3.3	4.6	N

30 gallon drum	30	14	18	N

55 gallon drum	55	24	36	N

275 gallon tote	275	125	--	N

330 gallon tote	330	150	--	N

Tank Truck	5,500	NA	NA	NA

	7,000	NA	NA	NA

Rail Car	20,000	NA	NA	NA

	30,000	NA	NA	NA

Barge	430,000	NA	NA	NA

a Y indicates the product at least sometimes ships in an outer package,
often containing multiple units, and that outer package might also
require a label. Thus, we exclude containers such as pallets containing
four 55 gallon drums, a frequent shipping configuration. In such cases,
the pallet would not require a label. 

NA: Not Applicable



Examples of product weights per gallon for a sample of hazardous
chemicals are shown in   REF _Ref259167765 \h  Table 2-3 .

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  3 . Typical
Product Weights

Product	Lbs. per gal.

Water	8.4

Antifreeze	9.3

Diesel Fuel	7.2

Paint	10.0

Gas	6.2

Oil	6.8

Sulfuric Acid (conc)	15.0

Sulfuric Acid (dilute)	8.5

Bioban Preservative	9.1

Fungi-Block Fungicide	10.2

Cleaning Chemicals	8.6

Acetone	6.5

Oxaban Disinfectant	7.7

MDI-based products	9.1

Using these example products, ERG estimated the shipment weight for one
container of each size as:

Shipment Weight = (Product Weight per gallon * Container Capacity) +
Container Weight

Because we do not know the percentage of products shipped by container
type, we performed the calculation as described above for each product
and container type, and used best professional judgment to select a
“typical” weight for each container type.   REF _Ref259167863 \h 
Table 2-4  presents the minimum, simple average, and maximum weights,
and the number of shipping labels each container would require. In the
calculations below we selected the simple average estimate to represent
the “typical” shipping weight for each container type.

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  4 . Chemical
Container Estimated Typical Shipment Weights

Container	Estimated Shipment Weight (lbs)	Number of Labels per Container

	Minimum	Typical	Maximum

	250 milliliter jug	0.5	0.7	1.1	1.13a

500 milliliter jug	0.9	1.3	2.1	1.13 a

1 liter jug	1.8	2.5	4.2	1.25 a

2 liter jug	3.6	4.9	8.2	1.25 a

1 gallon jug	7	9	16	1.25 a

2.5 gallon jug	18	24	40	1.5 a

5 gallon drum	34	48	80	1

30 gallon drum	200	280	470	1

55 gallon drum	360	510	860	1

275 gallon tote	1,800	2,500	4,200	1

330 gallon tote	2,200	3,000	5,100	1

Tank Truck	5,500 gal.	34,000	48,000	82,000	0

	7,000 gal.	43,000	61,000	105,000	0

Rail Car	20,000 gal.	129,000	182,000	311,000	0

	30,000 gal.	186,000	260,000	450,000	0

Barge	2,700,000	3,800,000	6,500,000	0

a Assumes 8 units per package for containers smaller than 1 liter, 4
units per package for containers from 1 liter to 1 gallon, and 2 units
per package for 2.5 gallon containers.

Based on the calculations presented in   REF _Ref259167863 \h  Table 2-4
, ERG determined the types of containers that might be shipped within
each size category included in the CFS, as shown in   REF _Ref259168017
\h  Table 2-5 . 

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  5 . Chemical
Container by Shipment Weight Category

Container	< 50 lbs	50 - 99 lbs	100 - 499 lbs	500 - 749 lbs	750 - 999 lbs
1,000 - 9,999 lbs	10,000 - 49,999 lbs	50,000 - 99,999 lbs	> 100,000 lbs

5 gallons or less	X	X	X	X	X	X	X	X	X

30 gallon drum

	X	X	X	X	X	X	X

55 gallon drum



X	X	X	X	X	X

275 gallon tote





X	X	X	X

330 gallon tote





X	X	X	X

Tank Truck	5,500 gal.





	X	X	X

	7,000 gal.







X	X

Rail Car	20,000 gal.







	X

	30,000 gal.







	X

Barge







	X

X indicates that a full container could be included in that shipping
category; a blank cell indicates that a full “typical” container
would exceed the maximum weight of that category.

ERG then adjusted the percentage of commodities shipped in each
packaging type for each commodity class. For example, it seems doubtful,
that products such as fuel oil intended for non-consumer use are
frequently shipped in very small containers. Our estimates of the
percentage of commodities shipped in each packaging type for each
commodity class are shown in   REF _Ref266264468 \h  Table A-1 .

The model was then further refined to account for the fact that
packaging for some chemicals within the 13 commodity codes listed above
would not be subject to OSHA requirements e.g. packaged fertilizers and
lubricants sold directly to consumers. Assumptions about the percentage
of a commodity comprised of hazardous products were made for every
commodity (see   REF _Ref266264468 \h  Table A-1 ). We made similar
refinements to the model by estimating the percentage of shipments for
each SCTG commodity code meant for final consumers. Our estimates for
each SCTG can be seen in   REF _Ref266264468 \h  Table A-1 .

Using the above methodology, ERG made a rough estimate of the number of
shipping containers that might require OSHA labels (assuming one label
per container). ERG’s calculation shows that for the 13 major
commodity types included in this analysis, a total of approximately 949
million labels would be required to ship 812 million containers, as
shown in   REF _Ref265835756 \h  \* MERGEFORMAT  Table 2-6 .

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  6 . Estimated
Containers and Labels Required for Shipping Hazardous Commodities

Weight	Tons (Thous.)	Estimated Number of Containers (Millions)	Estimated
Number of Labels

(Millions)

Less than 50 lbs	7,617	358	443

50 - 99 lbs	5,286	244	302

100 - 499 lbs	35,859	75	75

500 - 749 lbs	19,494	14	14

750 - 999 lbs	19,828	11	10

1,000 - 9,999 lbs	311,696	111	106

10,000 - 49,999 lbs	2,048,336	0	0

50,000 - 99,999 lbs	960,072	0	0

More than 100,000 lbs	1,534,140	0	0

Total	4,942,328	812	949

These labels are divided among the 13 relevant SCTG codes as shown in  
REF _Ref266276376 \h  Table 2-7 .

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  7 . Estimated No.
of Labels per SCTG

SCTG Commodity Code	Estimated No. of Labels

8	7,073,481

17	1,494,578

18	7,905,750

19	18,963,374

20	177,304,721

21	72,277,104

22	9,472,072

23	598,222,143

24	24,665,107

27	1,632,706

31	1,854,367

32	6,088,389

40	22,368,515

Total	949,322,308

 Labels per NAICS

The label estimates obtained in   REF _Ref265835756 \h  \* MERGEFORMAT 
Table 2-6  are for SCTG commodity codes. To map the SCTG codes to NAICS,
ERG utilized a SCTG to NAICS mapping in a report published by Global
Insight (2007) and our best professional judgment about which SCTG a
given NAICS would fall under. 

In order to divide the number of labels for each SCTG among its
constituent NAICS, ERG used receipts data from the U.S. Census
Bureau’s (2002) Statistics of U.S. Businesses to calculate a
particular NAICS’ receipts as a percentage of receipts for all NAICS
that map to the same SCTG. We used this same percentage to allot the
labels for each SCTG among its constituent NAICS.

In order to further divide the number of labels for each NAICS by
establishment size. ERG calculated the receipts for each establishment
size within a NAICS as a percentage of total receipts for that NAICS,
and allotted that percentage of a NAICS’ total labels to the
establishments of that size. To the extent that receipts are
proportional to units sold, receipts data should also be the most apt
way to approximate the number of labels printed. The most recent (2007)
Statistics of U.S. Businesses dataset to include receipts has a large
number of data withheld, so ERG instead used the previous (2002) dataset
that included receipts. The 2002 dataset, nonetheless, includes withheld
data for some establishment size classes in five NAICS that would incur
printing costs under the new rule. These are: 325181 (Alkalies &
chlorine mfg), 325182 (Carbon black mfg), 325191 (Gum & wood chemical
mfg), 325192 (Cyclic crude & intermediate mfg), and 325221 (Cellulosic
organic fiber mfg). For these five NAICS, ERG first calculated the
average total receipts and average receipts for each establishment size
class for six-digit NAICS in the 325 (Chemical Manufacturing) subsector.
ERG then calculated the ratio of average receipts for each size class to
total receipts for six-digit NAICS in 325, and multiplied the ratio for
the appropriate size class by total receipts for each of the five
aforementioned NAICS to approximate the withheld receipts data.

The resulting number of labels per NAICS for all establishment sizes is
summarized in   REF _Ref266195803 \h  \* MERGEFORMAT  Table 2-8 .

	

Table   STYLEREF 1 \s  2 -  SEQ Table \* ARABIC \s 1  8 . Estimated
Label Number per NAICS

NAICS	NAICS Industry	Labels per NAICS

326	Plastics & rubber products mfg	18,111,821

327	Nonmetallic mineral product mfg	1,736,417

331	Primary metal mfg	6,088,389

339	Miscellaneous mfg	22,368,515

211111	Crude petroleum & natural gas extraction	5,525,193

211112	Natural gas liquid extraction	59,351,979

324110	Total Petroleum refineries	21,636,876

324110	Petroleum refineries (SCTG 17)	1,494,578

324110	Petroleum refineries (SCTG 18)	7,905,750

324110	Petroleum refineries (SCTG 19)	12,236,547

324121	Asphalt paving mixture & block mfg	458,074

324122	Asphalt shingle & coating materials mfg	117,950

324191	Petroleum lubricating oil & grease m	353,764

324199	All other petroleum & coal products mfg	87,640

325110	Petrochemical mfg	17,167,370

325120	Industrial gas mfg	4,732,759

325131	Inorganic dye & pigment mfg	2,982,438

325132	Synthetic organic dye & pigment mfg	1,980,958

325181	Alkalies & chlorine mfg	1,695,253

325182	Carbon black mfg	831,451

325188	All other basic inorganic chemical mfg	13,357,087

325191	Gum & wood chemical mfg	5,488,133

325192	Cyclic crude & intermediate mfg	302,156

325193	Ethyl alcohol mfg	7,073,481

325199	All other basic organic chemical mfg	38,378,190

325211	Plastics material & resin mfg	5,155,808

325212	Synthetic rubber mfg	602,846

325221	Cellulosic organic fiber mfg	1,632,706

325311	Nitrogenous fertilizer mfg	4,931,377

325312	Phosphatic fertilizer mfg	3,272,951

325314	Fertilizer (mixing only) mfg	4,540,695

325320	Pesticide & other agricultural chemical mfg	8,517,252

325411	Medicinal & botanical mfg	10,357,870

325412	Pharmaceutical preparation mfg	57,950,992

325413	In-vitro diagnostic substance mfg	7,711,739

325414	Biological product (except diagnostic) mfg	6,614,373

325510	Paint & coating mfg	111,553,938

325520	Adhesive mfg	40,262,030

325611	Soap & other detergent mfg	14,679,164

325612	Polish & other sanitation good mfg	54,991,603

325613	Surface active agent mfg	31,348,952

325620	Toilet preparation mfg	173,270,132

325910	Printing ink mfg	22,832,735

325920	Explosives mfg	6,077,850

325991	Custom compounding of purchased resin	794,632

325992	Photographic film, paper, plate, & chemical mfg	78,003,860

325998	All other miscellaneous chemical product & preparation mfg
74,392,911

Total	 	949,322,308

Source: ERG estimates, as detailed in Section   REF _Ref266342354 \r \h 
2.2 



Label Printing Costs

Company Categories

All companies affected by the proposed rule fall into one of four
categories:

Category 1: Companies printing only in black who don’t own a color
printer

Category 2: Companies printing in black but who own a color printer

Category 3: Companies using pre-printed stock or labels

Category 4: Companies printing color labels

ERG divided affected establishments into these four categories on the
basis of establishment size based on the current printing costs of the
companies with whom we spoke. We assume that smaller companies are more
likely than larger companies to be printing in black and white. 

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  1 . Company
Categories

	Category

Est. Size	1	2	3	4	Total

Very Small	30%	10%	40%	20%	100%

Small	30%	10%	40%	20%	100%

Medium	30%	10%	40%	20%	100%

Large - All	5%	15%	50%	30%	100%

Total	26%	11%	42%	22%	100%

Companies in Category 1 and Category 2 will face the greatest costs as a
result of the proposed rule. They will have to buy color printers, as
well as color cartridges (for laser printers) or ribbons (for thermal
transfer printers). Companies in Category 1 and Category 2 differ only
in that companies in Category 1 will have to buy more printers than
those in Category 2, since those in Category 2 already have a color
printer for other uses. Companies in Category 3 currently using
pre-printed labels or stock and will not have to buy printers, but will
face higher costs to buy pre-printed stock or labels with red pictogram
borders. Companies in Category 4 will not face any increase in costs.

By using the methodology discussed above, the following allotment of
establishments and labels by category were obtained (See   REF
_Ref266190299 \h  Table 3-2 ).

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  2 . Establishments
and Labels by Category  

Size Category	% Est. in Category [e]	Est. in Category	# of Labels [c]
[d]	# of Labels per Est.

Category 1: Companies Printing only B&W and no Color Printer

Very Small	30%	     16,237 	           10,635,815 	655

Small	30%	       4,475 	           18,958,765 	4,237

Medium	30%	       2,267 	           28,721,211 	12,672

Large - All	5%	          739 	           37,746,817 	51,099

Large - Under SBA Cutoff	5%	            57 	             3,564,431 
63,047

Large - Over SBA Cutoff	5%	          103 	             5,772,657 	55,794

SBA Small	30%	     23,034 	           61,880,223 	2,686

Total	26%	     23,717 	           96,062,608 	4,050

Category 2: Companies Printing B&W but Own Color Printer

Very Small	10%	       5,412 	              3,545,272 	655

Small	10%	       1,492 	              6,319,588 	4,237

Medium	10%	          756 	              9,573,737 	12,672

Large - All	15%	       2,216 	         113,240,450 	51,099

Large - Under SBA Cutoff	15%	          170 	           10,693,294 
63,047

Large - Over SBA Cutoff	15%	          310 	           17,317,970 	55,794

SBA Small	10%	       7,829 	           30,131,891 	3,849

Total	11%	       9,875 	         132,679,048 	13,435

Category 3: Companies Using Pre-Printed Stock/Labels

Very Small	40%	     21,649 	           14,181,086 	655

Small	40%	       5,966 	           25,278,353 	4,237

Medium	40%	       3,022 	           38,294,949 	12,672

Large - All	50%	       7,387 	         377,468,168 	51,099

Large - Under SBA Cutoff	50%	          565 	           35,644,314 
63,047

Large - Over SBA Cutoff	50%	      1,035 	           57,726,567 	55,794

SBA Small	40%	     31,203 	         113,398,702 	3,634

Total	42%	     38,024 	         455,222,557 	11,972

Category 4: Companies Printing Color Labels

Very Small	20%	     10,824 	              7,090,543 	655

Small	20%	       2,983 	           12,639,177 	4,237

Medium	20%	       1,511 	           19,147,474 	12,672

Large - All	30%	       4,432 	         226,480,901 	51,099

Large - Under SBA Cutoff	30%	          339 	           21,386,588 
63,047

Large - Over SBA Cutoff	30%	          621 	           34,635,940 	55,794

SBA Small	20%	     15,658 	           60,263,782 	3,849

Total	22%	     19,751 	         265,358,095 	13,435

Total, All Categories

Very Small	100%	     54,122 	           35,452,716 	           2,620 

Small	100%	     14,916 	           63,195,884 	         16,947 

Medium	100%	       7,555 	           95,737,371 	         50,688 

Large - All	100%	     14,774 	         754,936,337 	       204,396 

Large - Under SBA Cutoff	100%	      1,131 	           71,288,627 
252,188

Large - Over SBA Cutoff	100%	      2,069 	        115,453,134 	223,175

SBA Small	100%	     77,724 	         265,674,598 	         14,018 

Total	100%	     91,367 	         949,322,308 	         42,893 

Sources: [a] U.S. Census Bureau, 2006; [b] PPE, 2008; [c] U.S. Census
Bureau, 2007; [d] U.S. Census Bureau, 2002; [e] ERG Estimate

Unit Costs

 ERG estimated the unit costs of printers, cartridges, ribbons, and
pre-printed stock/labels based on our conversations with vendors and
companies who print hazard warning labels. 

A low-end laser printer can cost only a few hundred dollars (Company G,
2010), while a higher-end laser printer can cost upwards of $1,000 to
$5,000 (Company G, 2010; Vendor/Printer A, 2010a). We estimate that on
average, the incremental cost of buying a color printer instead of a
black and white printer is $50 for a low-end laser printer, $100 for a
high-end laser printer, $100 for a low end thermal transfer printer, and
$1,000 for a high end thermal transfer printer (see   REF _Ref266188483
\h  Table 3-3 ). Printer costs are annualized using a 7 percent interest
rate and five-year period. 

The incremental cost of color cartridges for laser printers is a
significant driver of costs under the proposed rule. Black cartridges
cost approximately $300, while printing in color requires buying four
cartridges (cyan, magenta, yellow, and black) at a cost of $1,200
(Vendor B, 2010a; Vendor B, 2010b). Additionally, black and white
printers will print 20,000 labels, while color cartridges will print
only 6,000 labels (Vendor B, 2010a; Vendor B, 2010b). This results in a
per-label cost of $0.015 for black cartridges and $0.20 for color
cartridges, for an incremental cost of $0.185 (see   REF _Ref266188483
\h  Table 3-3 ).

For companies using thermal transfer printers, the cost of ribbons
varies depending on the label material, but is approximately $30 per
ribbon for black ribbons and $40 per ribbon for red ribbons
(Vendor/Printer A (2010a). Since both black and red ribbons will be
required to print labels, the incremental cost of printing in color is
the cost of the red ribbon, $40. Both types of ribbons will print
approximately 1,000 labels, for a per-label cost of $0.034 for black
ribbons and $0.04 for red ribbons, for an incremental cost of $0.01 per
label (see   REF _Ref266188483 \h  Table 3-3 ).

For companies using pre-printed stock/labels, the cost of all black
labels is approximately $0.10 per label while the cost of labels with
red pictograms is approximately $0.15 per label (Company C, 2010;
Company E, 2010; Company F, 2010; Company J, 2010). This results in an
incremental cost of $0.05 per label (see   REF _Ref266188483 \h  Table
3-3 ).

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  3 . Unit Costs

	Black and White	Color	Incremental Cost

Printer

Laser (Low)	 $          200 	 $          250 	 $            50 

Laser (High)	 $       1,400 	 $       1,500 	 $          100 

Thermal Transfer (Low)	 $       1,600 	 $       1,700 	 $          100 

Thermal Transfer (High)	 $       9,000 	 $     10,000 	 $       1,000 

No Printer Purchase	    $               - 	 $               - 	 $       
       - 

Consumables

Cartridges	 $           300 	 $       1,200 	 $           900 

Labels per Set of Cartridges	        20,000 	           6,000 

	Cartridge Cost per Label	 $       0.015 	 $       0.200 	 $       0.185


  

Ribbon	 $             30 	 $             40 	 $             40 

Labels per Ribbon	           1,000 	           1,000 

	Ribbon Cost per Label	 $          0.03 	 $          0.04 	 $         
0.01 

  

Pre-Printed Stock/Labels	 $          0.10 	 $          0.15 	 $         
0.05 

Sources: ERG contacts; see Section   REF _Ref265851782 \n \h  3.2 

Assumptions

Companies in Category 1 (Printing in Black and White)

Among companies in Category, we assume that very small establishments
will purchase one low end laser printer, small establishments will
purchase two high end laser printers, medium establishments will
purchase three low end thermal transfer printers, and large
establishments will purchase four high end thermal transfer printers.
The incremental costs to these establishments of purchasing color
printers and cartridges or ribbons are described in Section   REF
_Ref265851782 \r \h  3.2  and summarized in   REF _Ref266188821 \h 
Table 3-4 .

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  4 . Assumptions -
Category 1

	Very Small	Small	Medium	Large - All

Printer	Laser (Low)	Laser (High)	Thermal Transfer (Low)	Thermal Transfer
(High)

Number of Printers	1	2	3	4

Incremental Printer Unit Cost	 $         50 	 $       100 	 $       100 
 $     1,000 

Incremental Printer Cost per Est.	 $         50 	 $       200 	 $      
300 	 $     4,000 

Current Cartridge/ Ribbon Cost per Label	 $      0.02 	 $      0.02 	 $ 
    0.03 	 $      0.03 

New Cartridge/ Ribbon Cost per Label	 $      0.20 	 $      0.20 	 $     
0.04 	 $      0.04 

Incremental Cartridge/Ribbon Cost per Label	 $      0.19 	 $      0.19 	
$      0.19 	 $      0.01 

Companies in Category 2 (Printing in Black and White but Own Color
Printer)

Among companies in Category, we assume that very small establishments
will purchase one low end laser printer, small establishments will
purchase one high end laser printer, medium establishments will purchase
two low end thermal transfer printers, and large establishments will
purchase three high end thermal transfer printers. The incremental costs
to these establishments of purchasing color printers and cartridges or
ribbons are described in Section   REF _Ref265851782 \r \h  3.2  and
summarized in   REF _Ref266188969 \h  Table 3-5 .

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  5 . Assumptions-
Category 2

	Very Small	Small	Medium	Large - All

Printer	Laser (Low)	Laser (High)	Thermal Transfer (Low)	Thermal Transfer
(High)

Number of Printers	1	1	2	3

Printer Unit Cost	 $         50 	 $       100 	 $       100 	 $    
1,000 

Printer Cost per Est.	 $         50 	 $       100 	 $       200 	 $    
3,000 

Current Cartridge/ Ribbon Cost per Label	 $      0.02 	 $      0.02 	 $ 
    0.03 	 $       0.03 

New Cartridge/ Ribbon Cost per Label	 $      0.20 	 $      0.20 	 $     
0.04 	 $       0.04 

Incremental Cartridge/Ribbon Cost per Label	 $      0.19 	 $      0.19 	
$      0.01 	 $       0.01 

Companies in Category 3 (Using Pre-Printed Labels/Stock)

Among companies in Category 3, no printer purchase will be required. The
incremental costs to these establishments of using pre-printed labels
with red pictogram borders are described in Section   REF _Ref265851782
\r \h  3.2  and summarized in   REF _Ref266189084 \h  Table 3-6 .

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  6 . Assumptions-
Category 3

	Very Small	Small	Medium	Large - All

Printer	None	None	None	None

Number of Printers	0	0	0	0

Printer Unit Cost	 $            - 	 $            - 	 $            - 	 $ 
          - 

Printer Cost per Est.	 $            - 	 $            - 	 $            - 
 $            - 

Current Stock/ Label Cost	 $      0.10 	 $      0.10 	 $      0.10 	 $  
   0.10 

New Stock/ Label Cost	 $      0.15 	 $      0.15 	 $      0.15 	 $     
0.15 

Incremental Stock/Label Cost per Label	 $      0.05 	 $      0.05 	 $   
  0.05 	 $      0.05 

Companies in Category 4 (Printing in Color)

Among companies in Category 4, no printer purchase will be required and
there will be no incremental label cost, as summarized in   REF
_Ref266189190 \h  Table 3-7 .

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  7 . Assumptions -
Category 4

	Very Small	Small	Medium	Large - All

Printer	None	None	None	None

Number of Printers	0	0	0	0

Printer Unit Cost	 $            - 	 $            - 	 $            - 	 $ 
          - 

Printer Cost per Est.	 $            - 	 $            - 	 $            - 
 $            - 

Current Stock/ Label Cost	 $      0.15 	 $      0.15 	 $      0.15 	 $  
   0.15 

New Stock/ Label Cost	 $      0.15 	 $      0.15 	 $      0.15 	 $     
0.15 

Incremental Cartridge/Ribbon Cost per Label	 $            -   	 $       
    -   	 $            -   	 $            -   

Current Label Printing Costs

After using the assumptions described in Section   REF _Ref265851782 \r
\h  3.2  to determine the current costs of printing per label (i.e., the
current cost of cartridges or ribbons per label), multiplying the cost
per label by the number of labels printed per establishment gives
current cartridge/ribbon costs per establishment. Multiplying by the
number of establishments in each category gives current cartridge/ribbon
costs for all establishments in the category.

For establishments in Category 1 (those printing black and white
labels), the average cost per label is $0.03, the average annual cost
per establishment is $103, and the annual cost for all establishments in
the category is $2.4 million. 

For establishments in Category 2 (those printing black and white labels
but who own a color printer), the average cost per label is $0.03, the
average annual cost per establishment is $388, and the annual cost for
all establishments in the category is $3.8 million. 

For establishments in Category 3 (those who use pre-printed stock or
labels) the average cost per label is $0.10, the average annual cost per
establishment is $1,197, and the annual cost for all establishments in
the category is $45.5 million. 

For establishments in Category 4 (those currently printing in color) the
average cost per label is $0.15, the average annual cost per
establishment is $2,015, and the annual cost for all establishments in
the category is $39.8 million. 

Overall, for all establishments, the average cost per label is $0.10,
the average annual cost per establishment is $103, and current annual
printing costs for all establishments total $91.6 million. (See   REF
_Ref266189895 \h  Table 3-8 ).

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  8 . Current
Printing Costs 

Size Category	Current Cost per Label	Current Cost per Est.	Current Cost,
All Est.

Category 1: Companies Printing Only B&W and No Color Printer 

Very Small	 $             0.02 	 $                10 	 $            
159,537 

Small	 $             0.02 	 $                64 	 $             284,381 

Medium	 $             0.03 	 $             380 	 $             861,636 

Large - All	 $             0.03 	 $          1,533 	 $         
1,132,405 

Large - Under SBA Cutoff	 $            0.03 	 $         1,891 	 $       
     106,933 

Large - Over SBA Cutoff	 $            0.03 	 $         1,674 	 $        
    173,180 

SBA Small	 $             0.02 	 $                61 	 $         
1,412,488 

Total	 $             0.03 	 $             103 	 $          2,437,960 

Category 2: Companies Printing B&W but Own Color Printer 

Very Small	 $             0.02 	 $                10 	 $               
53,179 

Small	 $             0.02 	 $                64 	 $               
94,794 

Medium	 $             0.03 	 $             380 	 $             287,212 

Large - All	 $             0.03 	 $          1,533 	 $         
3,397,214 

Large - Under SBA Cutoff	 $            0.03 	 $         1,891 	 $       
     320,799 

Large - Over SBA Cutoff	 $            0.03 	 $         1,674 	 $        
    519,539 

SBA Small	 $             0.03 	 $                97 	 $            
755,984 

Total	 $             0.03 	 $             388 	 $          3,832,399 

Category 3: Companies Using Pre-Printed Stock/Labels 

Very Small	 $             0.10 	 $                66 	 $         
1,418,109 

Small	 $             0.10 	 $             424 	 $          2,527,835 

Medium	 $             0.10 	 $          1,267 	 $          3,829,495 

Large - All	 $             0.10 	 $          5,110 	 $        37,746,817


Large - Under SBA Cutoff	 $            0.10 	 $         6,305 	 $       
 3,564,431 

Large - Over SBA Cutoff	 $            0.10 	 $         5,579 	 $        
5,772,657 

SBA Small	 $             0.10 	 $             363 	 $        11,339,870 

Total	 $             0.10 	 $          1,197 	 $        45,522,256 

Category 4: Companies Printing Color Labels 

Very Small	 $             0.15 	 $                98 	 $         
1,063,581 

Small	 $             0.15 	 $             636 	 $          1,895,877 

Medium	 $             0.15 	 $          1,901 	 $          2,872,121 

Large - All	 $             0.15 	 $          7,665 	 $        33,972,135


Large - Under SBA Cutoff	 $            0.15 	 $         9,457 	 $       
 3,207,988 

Large - Over SBA Cutoff	 $            0.15 	 $         8,369 	 $        
5,195,391 

SBA Small	 $             0.15 	 $             577 	 $          9,039,567


Total	 $             0.15 	 $          2,015 	 $        39,803,714 

Total, All Categories 

Very Small	 $             0.08 	 $                50 	 $         
2,694,406 

Small	 $             0.08 	 $             322 	 $          4,802,887 

Medium	 $             0.08 	 $          1,039 	 $          7,850,464 

Large - All	 $             0.10 	 $          5,161 	 $        76,248,570


Large - Under SBA Cutoff	 $            0.10 	 $         6,368 	 $       
 7,200,151 

Large - Over SBA Cutoff	 $            0.10 	 $         5,635 	 $      
11,660,767 

SBA Small	 $             0.08 	 $             290 	 $        22,547,909 

Total	 $             0.10 	 $          1,003 	 $        91,596,328 

Incremental & Annualized Label Printing Costs

The proposed requirement that hazard pictogram borders be printed in red
will result in incremental costs for establishments in Category 1 (those
printing black and white labels), Category 2 (those printing black and
white labels but who own a color printer), and Category 3 (those who use
pre-printed stock or labels). Those establishments in Category 4 (those
currently printing in color) will not face higher costs to print red
borders. 

Establishments in Category 1 and Category 2 will have to buy new color
printers (although those in Category 2 will have to buy fewer printers).
They will also face higher costs of color cartridges and ribbons. For
these establishments, the cost of purchasing a color printer becomes
insignificant when annualized (at a 7 percent interest rate over five
years) and when considered on a per label basis. The main driver of
overall costs is the incremental cost of purchasing color cartridges for
those establishments using laser printers (establishments that we assume
are small and very small). For Very Small and Small establishments using
a laser printer, the cost of cartridges goes from under $0.02 per label
for a black cartridge to $0.20 per label for color cartridges. Cost
increases are more modest for Medium and Large establishments using
thermal transfer printers, with ribbon costs only increasing from $0.03
to $0.04 per label.

Establishments in Category 3 will have to pay more for pre-printed stock
or labels with red pictogram borders than for their current hazard
labels. Based on our conversations with vendors we assume that costs
will increase from $0.10 per label to $0.15 per label, increasing
printing costs by 33 percent for all establishments in this category.

Establishments in Category 4 will not have to pay any more to print red
borders as they are already printing color labels.

In order to calculate annualized cost of printers, ERG began by
calculating the present value of the incremental printer cost incurred
four years after the rule is published (to account for the compliance
time for the labeling provisions of the rule). This present value was
then annualized over five years at a 7 percent interest rate to account
for the life of the printer. In the cases of printing supplies (i.e.,
cartridges, ribbons, or label stock), costs are calculated as though
they would be incurred over a 20 year period, but would not begin to be
incurred until four years after the rule is published. ERG thus
calculated 16 years’ worth of annual printing supply costs, calculated
the present value of these annual costs incurred four year after the
rule is published, and finally annualized the present value over 20
years at a 7 percent interest rate. The annualized printer costs and
annualized cartridge/ribbon/stock costs were then summed to calculate
total annualized label printing costs.

Total annualized label printing costs incurred by all affected
establishments as a result of the requirement to print red pictogram
borders are approximately $24.1 million. For businesses considered small
by SBA standards, annualized printing costs total $9.9 million, and for
very small businesses (those with fewer than 20 employees per
establishment), annualized printing costs total $2.5 million. These
costs are detailed in   REF _Ref266191544 \h  \* MERGEFORMAT  Table 3-9
.

Table   STYLEREF 1 \s  3 -  SEQ Table \* ARABIC \s 1  9 . Incremental
Printing Costs

Size Category	Annualized Printer Costs per Label	Annualized
Cartridge/Ribbon/Stock Costs per Label	Total Annualized Costs per Label
Total Annualized Costs per Est.	Total Annualized Costs, All Est.	%
Increase

Category 1: Companies Printing Only B&W and No Color Printer   

Very Small	 $             0.01 	 $                 0.13 	 $             
   0.14 	 $               91.74 	 $            1,489,571 	934%

Small	 $             0.01 	 $                 0.13 	 $                
0.13 	 $             570.41 	 $            2,552,483 	898%

Medium	 $             0.00 	 $                 0.01 	 $                
0.01 	 $             142.02 	 $               321,896 	37%

Large - All	 $             0.01 	 $                 0.01 	 $            
    0.02 	 $         1,091.86 	 $               806,560 	71%

Large - Under SBA Cutoff	 $             0.01 	 $                 0.01 	
$                 0.02 	 $         1,173.14 	 $                 66,325 
62%

Large - Over SBA Cutoff	 $             0.01 	 $                 0.01 	 $
                0.02 	 $         1,123.80 	 $               116,273 	67%

SBA Small	 $             0.01 	 $                 0.04 	 $              
  0.07 	 $             192.33 	 $            4,430,274 	314%

Total	 $             0.01 	 $                 0.03 	 $                
0.05 	 $             218.01 	 $            5,170,509 	212%

Category 2: Companies Printing B&W but Own Color Printer   

Very Small	 $             0.01 	 $                 0.13 	 $             
   0.14 	 $               91.74 	 $               496,524 	934%

Small	 $             0.00 	 $                 0.13 	 $                
0.13 	 $             551.81 	 $               823,074 	868%

Medium	 $             0.00 	 $                 0.01 	 $                
0.01 	 $             123.42 	 $                 93,242 	32%

Large - All	 $             0.01 	 $                 0.01 	 $            
    0.02 	 $             905.80 	 $            2,007,345 	59%

Large - Under SBA Cutoff	 $             0.01 	 $                 0.01 	
$                 0.02 	 $             987.08 	 $               167,417 
52%

Large - Over SBA Cutoff	 $             0.01 	 $                 0.01 	 $
                0.02 	 $             937.74 	 $               291,067 
56%

SBA Small	 $             0.01 	 $                 0.03 	 $              
  0.05 	 $             201.85 	 $            1,580,256 	209%

Total	 $             0.01 	 $                 0.01 	 $                
0.03 	 $             346.33 	 $            3,420,185 	89%

Category 3: Companies Using Pre-Printed Stock/Labels   

Very Small	 $                 -   	 $                 0.03 	 $          
      0.03 	 $               22.28 	 $               482,349 	34%

Small	 $                 -   	 $                 0.03 	 $               
 0.03 	 $             144.11 	 $               859,807 	34%

Medium	 $                 -   	 $                 0.03 	 $              
  0.03 	 $             431.02 	 $            1,302,548 	34%

Large - All	 $                 -   	 $                 0.03 	 $         
       0.03 	 $         1,738.06 	 $         12,839,037 	34%

Large - Under SBA Cutoff	 $                 -   	 $                 0.03
	 $                 0.03 	 $         2,144.46 	 $            1,212,390 
34%

Large - Over SBA Cutoff	 $                 -   	 $                 0.03 
 $                 0.03 	 $         1,897.75 	 $            1,963,486 
34%

SBA Small	 $                 -   	 $                 0.02 	 $           
     0.03 	 $             123.61 	 $            3,857,094 	34%

Total	 $                 -   	 $                 0.02 	 $               
 0.03 	 $             407.21 	 $         15,483,740 	34%

Category 4: Companies Printing Color Labels    

Very Small	 $                 -   	 $                      -   	 $      
               -   	 $                      -   	 $                     
       - 	0%

Small	 $                 -   	 $                      -   	 $           
          -   	 $                      -   	 $                          
  - 	0%

Medium	 $                 -   	 $                      -   	 $          
           -   	 $                      -   	 $                         
   - 	0%

Large - All	 $                 -   	 $                      -   	 $     
                -   	 $                      -   	 $                    
        - 	0%

Large - Under SBA Cutoff	 $                 -   	 $                     
-   	 $                      -   	 $                      -   	 $       
                     - 	0%

Large - Over SBA Cutoff	 $                 -   	 $                     
-   	 $                      -   	 $                      -   	 $       
                     - 	0%

SBA Small	 $                 -   	 $                      -   	 $       
              -   	 $                      -   	 $                      
      - 	0%

Total	 $                 -   	 $                      -   	 $           
          -   	 $                      -   	 $                          
  - 	0%

Total, All Categories     

Very Small	 $             0.01 	 $                 0.06 	 $             
   0.07 	 $               45.61 	 $            2,468,444 	92%

Small	 $             0.00 	 $                 0.06 	 $                
0.07 	 $             283.95 	 $            4,235,325 	88%

Medium	 $             0.00 	 $                 0.02 	 $                
0.02 	 $             227.36 	 $            1,717,685 	22%

Large - All	 $             0.00 	 $                 0.02 	 $            
    0.02 	 $         1,059.49 	 $         15,652,941 	21%

Large - Under SBA Cutoff	 $             0.00 	 $                 0.02 	
$                 0.02 	 $         1,278.95 	 $            1,446,132 
20%

Large - Over SBA Cutoff	 $             0.00 	 $                 0.02 	 $
                0.02 	 $         1,145.72 	 $            2,370,826 	20%

SBA Small	 $             0.00 	 $                 0.03 	 $              
  0.04 	 $             126.96 	 $            9,867,585 	44%

Total	 $             0.00 	 $                 0.02 	 $                
0.03 	 $             263.49 	 $         24,074,395 	26%

Notes: Cost annualized as described in Section   REF _Ref286833748 \r \h
 3.5 ; $ - entries indicated no costs, while $0.000 entries are non-zero
fractions of a penny



Bureau of Economic Analysis. 2002. Benchmark Input-Output Accounts.
Available at http://www.bea.gov/industry/index.htm#annual.

Company A. 2010a. Telephone Conversation between Company A and Eastern
Research Group, March 25, 2010. 

Company A. 2010b. Email between Company A and Eastern Research Group,
March 25, 2010. 

Company B. 2010. Telephone Conversation between Company B and Eastern
Research Group, April 1, 2010. 

Company C. 2010. Telephone Conversation between Company C and Eastern
Research Group, April 6, 2010. 

Company D. 2010. Telephone Conversation between Company D and Eastern
Research Group, April 8, 2010. 

Company E. 2010. Telephone Conversation between Company E and Eastern
Research Group, April 9, 2010. 

Company F. 2010. Telephone Conversation between Company F and Eastern
Research Group, April 9, 2010. 

Company G. 2010. Telephone Conversation between Company G and Eastern
Research Group, April 12, 2010. 

Company H. 2010. Telephone Conversation between Company H and Eastern
Research Group, April 2, 2010. 

Company I. 2010. Email between Company I and Eastern Research Group,
April 14, 2010. 

Company J. 2010. Telephone Conversation between Company J and Eastern
Research Group,  April 20, 2010. 

Company K. 2010. Telephone Conversation between Company K and Eastern
Research Group,  April 19, 2010. 

Company L. 2010.  Telephone Conversation between Company L and Eastern
Research Group, April 23, 2010. 

Company M. 2010. Telephone Conversation between Company M and Eastern
Research Group, April 23, 2010. 

Consultant A. 2010. Telephone Conversation between Consultant A and
Eastern Research Group, March 30, 2010. 

Consultant B. 2010. Telephone Conversation between Consultant A and
Eastern Research Group, March 30, 2010. 

Distributor A. 2010. Telephone Conversation between Distributor A and
Eastern Research Group, April 1, 2010. 

Global Insight, Inc. 2007. Methodology for the Freight Analysis
Framework-2: Forecasts of Inter-regional Commodity Flows. Available at
http://ops.fhwa.dot.gov/freight/freight_analysis/faf/faf2_reports/report
s8/index.htm. 

Policy Planning & Evaluation, Inc. 2008. Data and Analysis in Support of
an Economic Analysis of Proposed Changes to the OSHA Hazard
Communication Standard . 

Printer A. 2010. Telephone Conversation between Printer A and Eastern
Research Group, March 23, 2010. 

U.S. Census Bureau  2002. Statistics of U.S. Businesses: Number of
Firms, Number of Establishments, Employment, Annual Payroll, and
Receipts by Employment Size of the Enterprise for the United States, All
Industries -2002. Available at
http://www2.census.gov/econ/susb/data/2002/us_6digitnaics_empl_2002.xls.


U.S. Census Bureau  2006. Statistics of U.S. Businesses: Number of
Firms, Number of Establishments, Employment, Annual Payroll, and
Receipts by Employment Size of the Enterprise for the United States, All
Industries -2002. Available at
http://www2.census.gov/econ/susb/data/2006/us_6digitnaics_2006.xls. 

U.S. Census Bureau  2007. Commodity Flow Survey: Shipment
Characteristics by Commodity by Shipment Weight. Available at
http://www.bts.gov/publications/commodity_flow_survey/. 

Vendor A, 2010b. Telephone Conversation between Vendor A and Eastern
Research Group, March 30, 2010.  2010a. Telephone Conversation between
Vendor A and Eastern Research Group, March 30, 2010. 

Vendor A. 2010b. Telephone Conversation between Vendor A and Eastern
Research Group, March 30, 2010. 

Vendor B. 2010a.  Telephone Conversation between Vendor B and Eastern
Research Group, March 26, 2010. 

Vendor B. 2010b. Telephone Conversation between Vendor B and Eastern
Research Group, April 1, 2010. 

Vendor C. 2010. Telephone Conversation between Vendor C and Eastern
Research Group, March 26, 2010. 

Vendor D. 2010. Telephone Conversation between Vendor D and Eastern
Research Group, April 1, 2010. 

Vendor E. 2010. Email between Vendor E and Eastern Research Group, April
12, 2010. 

Vendor/Printer A. 2010a. Telephone Conversation between Vendor/Printer A
and Eastern Research Group, March 24, 2010. 

Vendor/Printer A. 2010b. Telephone Conversation between Vendor/Printer A
and Eastern Research Group, April 1, 2010. 

Vendor/Printer B. 2010a. Telephone Conversation between Vendor/Printer B
and Eastern Research Group, March 23, 2010. 

Vendor/Printer B. 2010b. Telephone Conversation between Vendor/Printer B
and Eastern Research Group, March 25, 2010.

. Label Estimate assumptions

Table A-  SEQ Table_A \* ARABIC  1 . Label Estimate Assumptions

Commodity	Weight	% Hazardous	% Sales to Consumers	250 ml jug	500 ml jug
1 liter jug	2 liter jug	1 gallon jug	2.5 gallon jug	5 gallon drum	30
gallon drum	55 gallon drum	275 gallon tote	330 gallon tote	Tank Truck -
5.5k g	Tank Truck - 7.0k g	Rail Car - 20k g	Rail Car - 30k g	Barge



 8: Alcoholic beverages

	Less than 50 lbs	10.0%	90.0%	5.0%	15.0%	15.0%	15.0%	15.0%	15.0%	20.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	10.0%	90.0%	5.0%	15.0%	15.0%	15.0%	15.0%	15.0%	20.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	10.0%	90.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	70.0%
10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	10.0%	90.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	10.0%	90.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	10.0%	90.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	10.0%	90.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	10.0%	90.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	10.0%	90.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



17: Gasoline and aviation turbine fuel

	Less than 50 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	100.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	70.0%
30.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
70.0%	30.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	70.0%	30.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	70.0%	30.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



18: Fuel oils

	Less than 50 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	100.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	70.0%
30.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
70.0%	30.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	70.0%	30.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	70.0%	30.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



19: Coal and petroleum products

	Less than 50 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	100.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	70.0%
30.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
70.0%	30.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	70.0%	30.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%

70.0%	30.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



20: Basic chemicals

	Less than 50 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	25.0%	25.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	25.0%	25.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	10.0%	70.0%
20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



21: Pharmaceutical products

	Less than 50 lbs	10.0%	50.0%	5.0%	15.0%	15.0%	15.0%	15.0%	15.0%	20.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	10.0%	50.0%	5.0%	15.0%	15.0%	15.0%	15.0%	15.0%	20.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	10.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	70.0%
10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	10.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	10.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	10.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	10.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	10.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	10.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



22: Fertilizers

	Less than 50 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	25.0%	25.0%	25.0%	25.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	25.0%	25.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	70.0%
10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



23: Chemical products and preparations

	Less than 50 lbs	100.0%	50.0%	5.0%	15.0%	15.0%	15.0%	15.0%	15.0%	20.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	100.0%	50.0%	5.0%	15.0%	15.0%	15.0%	15.0%	15.0%	20.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	70.0%
10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	100.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



24: Plastics and rubber

	Less than 50 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	50.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	50.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	70.0%
10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	10.0%	20.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



27: Pulp, newsprint, paper, and paperboard

	Less than 50 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	50.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	50.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	70.0%
10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	100.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	100.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	5.0%	50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



31: Nonmetallic mineral products

	Less than 50 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%
80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	80.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	70.0%
30.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
70.0%	30.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	70.0%	30.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	60.0%	20.0%	20.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	10.0%	5.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



32: Base Metal in Primary or Semi-Finished Forms and in Finished Basic
Shapes	Less than 50 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%
25.0%	25.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	25.0%	25.0%	25.0%	25.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	10.0%	40.0%
50.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
100.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



40: Miscellaneous Manufactured Products

	Less than 50 lbs	5.0%	80.0%	0.0%	15.0%	15.0%	15.0%	15.0%	20.0%	20.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50 - 99 lbs	5.0%	80.0%	0.0%	15.0%	15.0%	15.0%	15.0%	20.0%	20.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	100 - 499 lbs	5.0%	80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	20.0%	70.0%
10.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	500 - 749 lbs	5.0%	80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	100.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	750 - 999 lbs	5.0%	80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	100.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	1,000 - 9,999 lbs	5.0%	80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
75.0%	12.5%	12.5%	0.0%	0.0%	0.0%	0.0%	0.0%

	10,000 - 49,999 lbs	5.0%	80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	50,000 - 99,999 lbs	5.0%	80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%

	More than 100,000 lbs	5.0%	80.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%
0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%



 Although 2007 receipts data was available from the U.S. Small Business
Administration, the large amount of missing data made using U.S. Census
(2002) receipts data preferable.

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 PAGE   E-4 

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 PAGE   A-7 

 

 

 

