He also can't do anything that could be construed as worshipping anything man-made, such as an American flag, he said, so he also declines to take part in flag-raising ceremonies at the fire station.
An employer, for example, may ask an employee to raise or lower a flag displayed at a building. Whether an individual would do so or not depends on his personal view of the circumstances. If raising or lowering the flag is part of a special ceremony, with people standing at attention or saluting the flag, then performing this act amounts to sharing in the ceremony.
On the other hand, if no ceremony accompanies the raising or lowering of the flag, then these actions constitute nothing more than performing such tasks as preparing the building for use, unlocking and locking the doors, and opening and closing the windows. In such instances, the flag is simply an emblem of the State, and raising or lowering it among other routine tasks is a matter for personal decision based on the dictates of one’s Bible-trained conscience
Sep 15, 2002 WT p. 25