MEMORANDUM 

DATE: October 19, 2010 

SUBJECT: Impacts of Implementing a Limit on Formaldehyde Usage in the Wood 

Furniture Manufacturing Operations Source Category 

FROM: Kaye Whitfield, EPA/OAQPS/SPPD/NRCG 

TO: Docket No.: EPA-HQ-OAR-2010-0786 

The purpose of this memo is to document the impacts of implementing a limit on the amount of 

formaldehyde used by wood furniture facilities in the Wood Furniture National Emission 

Standards for Hazardous Air Pollutants (NESHAP). 

For the Wood Furniture Manufacturing Operations source category, to provide an ample margin 

of safety to protect public health and prevent adverse environmental effects for the purpose of 

meeting the requirements of CAA section 112(f)(2), one of the changes being proposed is to 

limit formaldehyde emissions by restricting formaldehyde use to 400 pounds per rolling 12- 

month period. If a control device is used, formaldehyde emissions would be limited to an 

amount adjusted from 400 pounds per rolling 12-month period based on the overall control 

efficiency of the control system. 

1
The proposed limit would apply to wood furniture coatings and contact adhesives. This 

emissions level is currently included in Table 5 of the Wood Furniture Manufacturing NESHAP 

(promulgated in 1995) as part of the work practice requirement to have a Formulation 

Assessment Plan for finishing operations and was promulgated in 1995 as a part of the MACT 

standards. The usage level provided in Table 5 is 0.2 tons per year (400 pounds per year). 

Under the current NESHAP requirements, if a facility’s annual usage of formaldehyde exceeds 

its baseline level, the owner or operator of the facility provides a written notification to the 

permitting authority describing the amount of the increase and explains the reasons for 

exceedance of the baseline level. If the exceedance is no more than 15 percent above the 

baseline, then, no further explanation is required. The proposed option would change the 

formaldehyde usage level in the existing Wood Furniture NESHAP to a limit not to be exceeded 

at any time. (See 40 CFR 63.803(l).) According to the 2005 NEI data set, there are 141 

facilities that emit formaldehyde, as shown in Table 1 below. The total formaldehyde emissions 

from the 141 facilities are 20.1 tons. Of these 141 facilities, 39 facilities reported emissions of 

0.2 TPY or greater of formaldehyde. By setting a usage limit of 400 pounds per rolling 12 

month period, the formaldehyde emissions from these 39 facilities will, at a minimum, be 

reduced from 15.6 TPY to 9.5 TPY, a 6.1 TPY or 39 percent reduction. These reductions are 

shown on a facility by facility basis in Table 1 of this memo. 

There are many coatings and contact adhesives available from several suppliers that contain no 

or low quantities of formaldehyde and that are approximately equivalent in cost to those coatings 

and contact adhesives that contain formaldehyde. No coatings or contact adhesives with higher 

than 1 percent formaldehyde were identified in our search - examples are shown in Table 2. 

2
3

Many facilities currently use these no- or low-formaldehyde coatings and contact adhesives. In 

some cases where we identified facilities with formaldehyde emissions above 400 pounds per 

year (based on the 2005 NEI), some of those facilities have eliminated all formaldehyde 

emissions over the last 5 years by switching to new coating formulations (see Chromcraft 

Furniture located in Senatobia, MS in Table 1.) Based on the information in our RTR data set, 

the wood furniture manufacturing operations at the facilities using more than 400 pounds per 

rolling 12-month period of formaldehyde are similar to operations at facilities currently using 

less than 400 pounds per rolling 12-month period of formaldehyde. Therefore, we believe it is 

feasible for the remaining facilities to switch to coatings and adhesives containing no or low 

amounts of formaldehyde, at little or no extra cost, and reduce their overall usage to no more 

than 400 pounds per rolling 12-month period. However, facilities would also have the option to 

control formaldehyde emissions using an add-on control device. In conclusion, the impacts of 

implementing a usage limit on formaldehyde will have little or no cost impacts, and will result in 

at least a 30 percent reduction in formaldehyde usage.
Table 1. Facilities that Reported Formaldehyde Emissions 

Facility_Name City State

Formaldehyde emissions 

(tpy) 

Estim

re

Akin Industries Monticello AR 1.98e-02 Alabama Inter-Forest Corporation Eufaula AL 1.350 American Furniture Co Inc. Martinsville VA 8.25e-02 American Woodmark Corporation -Hardy Co. Moorefield WV 0.212 Americas Finest Woodworking Team Inc Lexington KY 1.11e-02 Arete' Mdf LLC Dba Cox Cabinet Campbellsville KY 1.17e-02 Armstrong Cabinet Prod/Thompsontown Thompsontown PA 0.372 Ashley Furniture Industries Arcadia WI 0.612 Bernhardt Furn Plts 2 And 5 Lenoir NC 2.17e-02 Bernhardt Furn Plts 3 & 7 Lenoir NC 4.51e-02 Bertch Cabinet Manufacturing Inc Legacy Div Jesup IA 0.750 Bertch Cabinet Mfg., Inc. - Oelwein Oelwein IA 0.190 Bertch Cabinet Mfg., Inc. - Waterloo/Oasis Facilit Waterloo IA 0.550 
Formaldehyde emissions Estim

Facility_Name City State (tpy) re

Brayton International Inc High Point NC 5.67e-03 Brochsteins, Inc. Houston TX 0.155 C.O. Mfg. Group Of America Lancaster TX 3.41e-02 Cabinet Manufacturing Facility West Jordan UT 9.25e-02 Cabinet Manufacturing Facility Salt Lake City UT 6.53e-02 Cathedral Church Interiors Autryville NC 4.40e-03 Cedar Hill Plant Cedar Hill TX 0.222 Century Furniture Industries Plant #1 Hickory NC 6.50e-05 Chromcraft Furniture**** Senatobia MS 0.749 Classic Mill & Cabinet Santa Rosa CA 0.415 Cleator Corporation San Diego CA 4.14e-03 Cliff's Cabinet Company Nashville TN 1.00e-02 Cochrane Eastern Div of Cochrane Furniture Company Warrenton NC 6.55e-04 Cochrane Furniture Divisions 10 20 35 And 55 Lincolnton NC 4.07e-02 Colby Furniture Co Hamilton AL 8.00e-02 Collegedale Casework LLC Collegedale TN 4.00e-02 Comm-Kab Inc Seagrove NC 5.00e-04 Conestoga Wood Specialties/East Earl East Earl PA 4.99e-02 Councill Company LLC - Plant #1 Denton NC 2.00e-04 
Formaldehyde emissions Estim

Facility_Name City State (tpy) re

Country Expressions Inc Double Springs AL 4.00e-02 Crown City Furniture Mfg Industry CA 5.78e-02 Crystal Cabinet Works Inc Princeton MN 0.217 Dar/Ran Furniture Industries High Point NC 5.07e-03 Design Des Carolines Morganton NC 1.25e-04 Devaughn Woodworks Marietta MS 5.00e-03 Dinaire LLC Cheektowaga NY 0.103 Dorfile Company Commerce CA 8.20e-02 Ellingers Agatized Wood Inc Sheboygan WI 0.414 Ethan Allen Inc Mayville Division Chautauqua NY 5.75e-03 Ethan Allen - Pine Valley Div Old Fort NC 2.36e-02 Ethan Allen Operations, Inc. – Spruce Pine Division Spruce Pine NC 1.95e-02 Ethan Allen Operations, Inc. Maiden Division Maiden NC 1.37e-02 Eudys Cabinet Mfg Co Stanfield NC 6.80e-03 Fairfield Chair Plant No. 2 Lenoir NC 1.17e-02 Fleetwood Homes Of Mississippi Inc Lexington MS 0.595 Flexcel N.O.F. (National Office Furniture) Danville Danville KY 7.78e-03 Flexcel N.O.F. (National Office Furniture) Fordsville Fordsville KY 6.12e-02 
Formaldehyde emissions Estim

Facility_Name City State (tpy) re

Funder America Inc Mocksville NC 0.165 Furniture Contractors Fort Worth TX 1.70e-03 Furniture Manufacturing Plant Tremonton UT 4.45e-03 Geiger International Inc Lake Mills WI 6.34e-03 Guardian Fabrication, Inc Reedley CA 9.83e-03 Halcon Corp Stewartville MN 0.364 Harden Furniture Inc Annsville NY 6.69e-02 Hickory Chair Company, Plant 7 Hickory NC 1.80e-04 Hickory Leather Company Vale NC 4.30e-03 Houston Wood Products Arley AL 0.180 Huntwood Industries Liberty Lake WA 0.156 Hws Company Inc. Dba Hickory White Hickory NC 5.50e-06 Jim Bishop Cabinet Montgomery AL 0.220 Johnston Tombigbee Furniture Company, Co Columbus MS 1.85e-02 Kanowsky Furniture Inc Sacramento CA 2.30e-04 Kincaid Furn Plt 6 Hudson NC 3.09e-03 Kincaid Furn Plt 8 Lenoir NC 1.65e-05 Kitchen Kompact Inc Jeffersonville IN 1.008 Kohler Co., Dba Baker Furniture 

Connellys Springs NC 1.30e-04 

L & J G Stickley Inc Manlius NY 2.85e-03 La Z Boy, Scanlan Street Newton MS 2.40e-02 La-Z-Boy Chair Company-La-Z-Boy Midwest Neosho MO 8.43e-02 
Formaldehyde emissions Estim

Facility_Name City State (tpy) re

Lb Furniture Industries LLC Hudson NY 4.29e-02 Legacy Cabinets Eastaboga AL 1.100 Leick Furniture, Incorporated Sheboygan WI 6.55e-04 Leland Manufacturing LLC Leland MS 3.05e-02 Mapleton Wood Products Inc Thorp WI 1.45e-02 Marge Carson Inc Rosemead CA 1.08e-02 Marsh Furniture Company High Point NC 0.285 Marshalls Finishing High Point NC 6.00e-05 Masterbrand Cabinets, Inc. Plant 4/22 Ferdinand IN 5.20e-07 Masterbrand Plant #3 Jasper IN 0.200 Mbci - Masterbrand Cabinets Kinston NC 2.64e-02 Mccammish Manufacturing Columbia KY 1.93e-02 Medallion Cabinetry Inc Waconia MN 0.323 Medallion Cabinetry Inc. Independence OR 8.25e-02 Merillat Corporation Atkins VA 8.33e-02 Mid Continent Cabinetry Newton KS 0.940 Mid Continent Cabinetry Cottonwood MN 0.303 Mouser Custom Cabinetry LLC Elizabethtown KY 0.494 Null Industries Inc Maiden NC 2.93e-05 O'sullivan Industries Inc Lamar MO 0.385 
Formaldehyde emissions Estim

Facility_Name City State (tpy) re

Panam Expr Fab & Ctng San Antonio TX 0.260 Panels Services & Components Inc Mocksville NC 1.50e-04 Paoli, Inc. Orleans IN 0.190 Period Furniture Madisonville KY 1.54e-02 Plato Woodwork Inc Plato MN 0.160 Pleasant Garden Enterprises, LLC Pleasant Garden NC 1.21e-02 Plywood Cabinet Plant Marshall TX 1.377 Progressive Furniture Inc Claremont NC 1.31e-03 Quality Cabinet & Fixtures San Diego CA 1.06e-02 Qualserv Corp Fort Smith Div Fort Smith AR 1.00e-04 Ready Fixtures Shell Lake WI 9.03e-03 Republic Industries Inc Marshall TX 0.677 Richardson Brothers Company Sheboygan Falls WI 0.107 Salman Inc Fullerton CA 5.00e-03 Sandberg Furniture Mfg Co Los Angeles CA 0.308 Sheldon Laboratory Systems Crystal Springs MS 2.85e-02 Southwest Wood Processing Oklahoma City OK 4.00e-03 Spectrum Manufacturing Chippewa Falls WI 4.50e-03 Stanley Furniture Company Robbinsville NC 0.633 
Formaldehyde emissions Estim

Facility_Name City State (tpy) re

Store Kraft Man Co Greenwood Fixture Greenwood AR 2.10e-03 Superior Wood Products Inc Thomasville NC 7.65e-04 T.J. Hale Company 

Menomonee Falls WI 2.93e-02 

Taylor Dykema Mfg Co. San Diego CA 8.87e-02 Terra Furniture Inc Industry CA 2.54e-03 Texwood Industries, L.P. Duncanville TX 1.20e-02 Thomasville Furniture Industries, Inc. - Lenoir Plant Lenoir NC 0.480 Thomasville Furniture Plant C/M/W/Sb Thomasville NC 4.90e-06 Thomasville Furniture Plant D Thomasville NC 3.70e-03 Thomson Crown Wood Products Company ** Inactive ** Mocksville NC 2.91e-04 Thonet Industries A Division Of Falcon Canton MS 0.126 Townesquare Furniture Hillsboro TX 1.28e-02 Treeforms Inc Greensboro NC 6.20e-03 Tri C Wood Products Inc, Union Union MS 5.00e-04 Triangle Pacific Corp. Lodi CA 1.45e-02 Tru-Wood Cabinets Inc Ashland AL 0.140 Tuohy Furniture Corp - Chatfield Chatfield MN 0.164 
Formaldehyde emissions Estim

Facility_Name City State (tpy) re

Tupelo Manufacturing Company Tupelo MS 8.00e-04 Valley Cabinet, Inc De Pere WI 6.34e-02 Valley Casework Inc El Cajon CA 5.21e-02 Walker Wood Products Inc San Marcos CA 1.38e-02 Watauga Wood Products Inc Boone NC 0.159 Watson Laminates Inc San Diego CA 6.99e-04 Webb-Massey Co Inc Orange CA 6.25e-02 Wellborn Cabinet Inc. Ashland AL 0.200 Wellborn Forest Products Alexander City AL 0.100 Wilco Cabinet Makers, Inc. Green Bay WI 1.05e-02 Woodharbor Molding And Millworks, Inc. Mason City IA 1.00e-02 Woodmark Manufacturing Sacramento CA 2.00e-03 Woodpro Cabinetry Inc-Cabool Cabool MO 4.35e-02 

20.13 

****Chromcraft eliminated all formaldehyde use after the formaldehyde data were gathered. 
Table 2. Coatings Information 

No Coating Name Coating Description 

Size 

(gal) 

Formaldehyde 

(%) 

Cost 

($) 

Cost 

($/gal) 

1 

Poly-Soy Clear Satin Finish Topcoat 1 0 $48.95 $48.95 www.e

2 

Magna Max Clear Topcoat 1 0 $38.35 $38.35 www.b

3 Zenith Basecoat-Neutral 1 0 $40.44 $40.44 www.b4 

Zenith Conversion Varnish conversion varnish water-based 1 0 $44.10 $44.10 www.b

5 

Campbell Clear Topcoat MLC C1191 

solvent borne post catalyzed high solids conversion varnish. 1 0 $49.28 $49.28 www.b

6 

Valspar PROD WW Precat 60 3706 Pre-catalyzed ready to spray lacquer 5 0-0.099 $109.61 $21.92 www.b

7 

Valtec Ulta Precat GL 3809 Pre-catalyzed ready to spray lacquer 1 0-0.1 $40.79 $40.79 www.b

8 Valtec Ult white 3419 Pre-catalyzed ready to spray lacquer white 1 0-0.1 $56.18 $56.18 www.b9 

Valspar Duraspeed Conversion Varnish conversion varnish 5 <0.1 $174.96 $34.99 www.b

10 

Campbell Clear Topcoat MLC C145 

solvent borne post catalyzed high solids conversion varnish. "ultra-low formaldehyde" 1 <0.1 $41.69 $41.69 www.b

11 

Campbell Clear Topcoat MLC C1166 

Post catalyzed conversion varnish; described as "ultra low formaldehyde", apparently must add catalyst C1491 (no MSDS only pds) 10% per gal by volume 5 <0.1 $196.55 $39.31 www.b

12 

Global Ultra SSCV 550 LH-40 

conversion varnish - cabinets exceptional durability 1 0.1-1 $44.10 $44.10 www.b

13 

Valtec Precat 680-90 3009 Pre-catalyzed ready to spray lacquer 1 0.1-1 $31.34 $31.34 www.b

Average price 1-13 w/formaldehyde $41.20 Average price 1-13 wo/formaldehyde $44.22