When to create an element with secondary classification as Shift

Summary:

Hello all,

Please let me know when we need to create an element with secondary classification as Shift and what are the tax rates for such elements.

This question is with respect to US legislation.

Content (please ensure you mask any confidential information):

Version (include the version you are using, if applicable):

24C

Code Snippet (add any code snippets that support your topic, if applicable):