U.S.

DEPARTMENT OF COMMERCE
Bureau of Economic Analysis

GUIDE TO INDUSTRY
CLASSIFICATIONS FOR
INTERNATIONAL SURVEYS 2022

Industry classifications adapted from the

2022 North American Industry Classification System
(NAICS)

Page 1 BE–799 (REV. 04–2022)

 INDUSTRY CLASSIFICATIONS
The international surveys industry (ISI) classifications described here are to be used when completing the industry classifications
items in BEA’s surveys of direct investment and services. The classifications and their code numbers were adapted by BEA from
the 2022 North American Industry Classification System (hereafter referred to as the “2022 NAICS”). Industry classifications in the
previous version of this guide were adapted from the 2017 North American Industry Classification System.

Reflecting the changes made to the NAICS for 2022, the new 2022 ISI classifications differ significantly from the 2017 ISI
classifications in the Retail Trade and Information sectors. These changes were made to deemphasize the delivery method (online/
electronic versus physical/in-store/print) as an industry function used in the NAICS classification. The table below summarizes the
reclassifications of activities and other changes in the 2022 guide:

From: 2017 International Surveys Industry To: 2022 International Surveys Industry
Nature of change
Name Code Name Code

MANUFACTURING

Name change only Bakery product and tortillas 3118 Bakeries and tortilla manufacturing 3118

WHOLESALE TRADE
Wholesale electronic markets and
Name change only 4251 Wholesale trade agents and brokers 4251
agents and brokers

RETAIL TRADE

Food and beverage stores 4450

Food and beverage retailers 4450
4540
Nonstore retailers
(part)

Reclassification to Furniture and home furnishings stores 4420

deemphasize the Furniture and home furnishings
4491
delivery method as 4540 retailers
Nonstore retailers
an industry function; (part)
elmination of
Nonstore retailers as Electronics and appliance stores 4431
a separate industry Electronics and appliance retailers 4492
4540
classification Nonstore retailers
(part)

Health and personal care stores 4461

Health and personal care retailers 4561
4540
Nonstore retailers
(part)

BE–799 (REV. 04–2022) Page 2

 From: 2017 International Surveys Industry To: 2022 International Surveys Industry
Nature of change
Name Code Name Code

RETAIL TRADE

Gasoline stations 4471

Gasoline stations 4571
4540
Nonstore retailers
(part)
4540
Nonstore retailers Fuel dealers 4572
(part)

Clothing and clothing accessories stores 4480

Clothing, clothing accessories, shoe,
4580
4540 and jewely retailers
Nonstore retailers
(part)
Reclassification to
deemphasize the Sporting goods, hobby, musical 4510
delivery method as instrument, and book stores (part) Sporting goods, hobby, and musical
4591
an industry function; 4540 instrument retailers
Nonstore retailers
elmination of (part)
Nonstore retailers as Sporting goods, hobby, musical 4510
a separate industry instrument, and book store (part)
classification Book retailers and news dealers 4592
4540
Nonstore retailers
(part)

Miscellaneous store retailers 4530

Miscellaneous retailers 4596
4540
Nonstore retailers
(part)

General merchandise stores 4520

General merchandise retailers 4550
4540
Nonstore retailers
(part)

INFORMATION
Newspaper, periodical, book, and
Reclassification to 5111
directory publishers Newspaper, periodical, book, and
deemphasize the 5131
5191 directory publishers
delivery method as Other information services
(part)
an industry function;
narrowing the scope Software publisher 5112
of Other information Software publishers 5132
services 5191
Other information services
(part)

Page 3 BE–799 (REV. 04–2022)

 From: 2017 International Surveys Industry To: 2022 International Surveys Industry
Nature of change
Name Code Name Code

INFORMATION

Radio and television broadcasting 5151

Radio and television broadcasting
Reclassification to 5161
5191 stations
deemphasize the Other information services
(part)
delivery method as
Cable and other subscription
an industry function; 5152 Media streaming distribution services,
programming
narrowing the scope social networks, and other media 5162
of Other information 5191 networks and content providers
Other information services
services (part)
5191 Web search portals, libraries, archives,
Other information services 5192
(part) and other information services
Name and number Wired and wireless Wired and wireless
5173 5171
change telecommunications carriers telecommunications (except satellite)
Name and number
Other telecommunications 5179 All other telecommunications 5178
change
Computing infrastructure providers,
Data processing, hosting, and related
Name change only 5182 data processing, web hosting, and 5182
services
related services

For additional information, refer to the detailed description of the ISI codes that follow in this guide and in the 2022 NAICS manual.

For reporting on BEA surveys, 201 individual ISI classifications were adapted from the 2022 NAICS, and each has been assigned a
four-digit numerical code. (The previously used 2017 ISI classifications had 200 four-digit codes.) The titles of some ISI classifications,
by themselves, may not be sufficiently descriptive to classify certain activities. More information on the content of each classification
is provided in the detailed definitions that follow. For some classifications, a “NOTE” given after the definition lists closely related
activities and ISI codes NOT included in the classification being defined.

For the convenience of those reporters familiar with the 2022 NAICS, the 2022 NAICS code or codes that correspond to a given ISI
classification are shown in parentheses under the heading of each ISI classification. Because differences between a given ISI clas-
sification and the corresponding 2022 NAICS classification(s) may exist, the detailed definitions of the ISI classifications should be
consulted when completing industry classification items in BEA surveys.

BE–799 (REV. 04–2022) Page 4

 SUMMARY OF INDUSTRY CLASSIFICATIONS

AGRICULTURE, FORESTRY, 3210 Wood products 3336 Engines, turbines, and power
FISHING, AND HUNTING 3221 Pulp, paper, and paperboard transmission equipment
mills 3339 Other general purpose
1110 Crop production 3222 Converted paper products machinery
1120 Animal production and 3231 Printing and related support 3341 Computer and peripheral
aquaculture activities equipment
1130 Forestry and logging 3242 Integrated petroleum refining 3342 Communications equipment
1140 Fishing, hunting, and trapping and extraction 3343 Audio and video equipment
1150 Support activities for agriculture 3243 Petroleum refining without 3344 Semiconductors and other
and forestry extraction electronic components
3244 Asphalt and other petroleum 3345 Navigational, measuring,
MINING, QUARRYING, AND OIL and coal products electromedical, and control
AND GAS EXTRACTION 3251 Basic chemicals instruments
3252 Resins, synthetic rubbers, and 3346 Manufacturing and reproducing
2111 Oil and gas extraction artificial and synthetic fibers magnetic and optical media
2121 Coal and filaments 3351 Electric lighting equipment
2123 Nonmetallic minerals 3253 Pesticides, fertilizers, and other 3352 Household appliances
2124 Iron ores agricultural chemicals 3353 Electrical equipment
2125 Gold and silver ores 3254 Pharmaceuticals and medicines 3359 Other electrical equipment and
2126 Copper, nickel, lead, and zinc 3255 Paints, coatings, and adhesives components
ores 3256 Soap, cleaning compounds, and 3361 Motor vehicles
2127 Other metal ores toilet preparations 3362 Motor vehicle bodies and
2132 Support activities for oil and gas 3259 Other chemical products and trailers
operations preparations 3363 Motor vehicle parts
2133 Support activities for mining, 3261 Plastics products 3364 Aerospace products and parts
except for oil and gas 3262 Rubber products 3365 Railroad rolling stock
operations 3271 Clay products and refractories 3366 Ship and boat building
3272 Glass and glass products 3369 Other transportation equipment
UTILITIES 3273 Cement and concrete products 3370 Furniture and related products
3274 Lime and gypsum products 3391 Medical equipment and supplies
2211 Electric power generation, 3279 Other nonmetallic mineral 3399 Other miscellaneous
transmission, and distribution products manufacturing
2212 Natural gas distribution 3311 Iron and steel mills
2213 Water, sewage, and other 3312 Steel products from purchased WHOLESALE TRADE
systems steel
3313 Alumina and aluminum MERCHANT WHOLESALERS,
CONSTRUCTION production and processing DURABLE GOODS
3314 Nonferrous metal (except
2360 Construction of buildings aluminum) production and 4231 Motor vehicle and motor vehicle
2370 Heavy and civil engineering processing parts and supplies merchant
construction 3315 Foundries wholesalers
2380 Specialty trade contractors 3321 Forging and stamping 4232 Furniture and home furnishing
3322 Cutlery and hand tools merchant wholesalers
MANUFACTURING 3323 Architectural and structural 4233 Lumber and other construction
metals materials merchant
3111 Animal foods 3324 Boilers, tanks, and shipping wholesalers
3112 Grain and oilseed milling containers 4234 Professional and commercial
3113 Sugar and confectionery 3325 Hardware equipment and supplies
products 3326 Spring and wire products merchant wholesalers
3114 Fruit and vegetable preserving 3327 Machine shop products, turned 4235 Metal and mineral (except
and specialty foods products, and screws, nuts, petroleum) merchant
3115 Dairy products and bolts wholesalers
3116 Meat products 3328 Coating, engraving, heat 4236 Household appliances and
3117 Seafood product preparation treating, and allied activities electrical and electronic
and packaging 3329 Other fabricated metal products goods merchant wholesalers
3118 Bakeries and tortilla 3331 Agriculture, construction, and 4237 Hardware, and plumbing and
manufacturing mining machinery heating equipment and
3119 Other food products 3332 Industrial machinery supplies merchant
3121 Beverages 3333 Commercial and service wholesalers
3122 Tobacco industry machinery 4238 Machinery, equipment, and
3130 Textile mills 3334 Ventilation, heating, air- supplies merchant
3140 Textile product mills conditioning, and commercial wholesalers
3150 Apparel refrigeration equipment 4239 Miscellaneous durable goods
3160 Leather and allied products 3335 Metalworking machinery merchant wholesalers

Page 5 BE–799 (REV. 04–2022)

 SUMMARY OF INDUSTRY CLASSIFICATIONS

MERCHANT WHOLESALERS, 4863 Pipeline transportation of crude REAL ESTATE AND

NONDURABLE GOODS oil, refined petroleum RENTAL AND LEASING
products, and natural gas
4241 Paper and paper product 4868 Other pipeline transportation 5310 Real estate
merchant wholesalers 4870 Scenic and sightseeing 5321 Automotive equipment rental
4242 Drugs and druggists’ sundries transportation and leasing
merchant wholesalers 4880 Support activities for 5329 Other rental and leasing
4243 Apparel, piece goods, and transportation services
notions merchant wholesalers 4920 Couriers and messengers 5331 Lessors of nonfinancial
4244 Grocery and related product 4932 Petroleum storage for hire intangible assets (except
merchant wholesalers 4939 Other warehousing and storage copyrighted works)
4245 Farm product raw material
merchant wholesalers INFORMATION PROFESSIONAL, SCIENTIFIC,
4246 Chemical and allied products AND TECHNICAL SERVICES
merchant wholesalers 5121 Motion picture and video
4247 Petroleum and petroleum industries 5411 Legal services
products merchant 5122 Sound recording industries 5412 Accounting, tax preparation,
wholesalers 5131 Newspaper, periodical, book, bookkeeping, and payroll
4248 Beer, wine, and distilled and directory publishers services
alcoholic beverage merchant 5132 Software publishers 5413 Architectural, engineering, and
wholesalers 5161 Radio and television related services
4249 Miscellaneous nondurable broadcasting stations 5414 Specialized design services
goods merchant wholesalers 5162 Media streaming distribution 5415 Computer systems design and
services, social networks, and related services
WHOLESALE TRADE other media networks and 5416 Management, scientific, and
AGENTS AND BROKERS content providers technical consulting services
5171 Wired and wireless 5417 Scientific research and
telecommunications (except development services
4251 Wholesale trade agents and
satellite) 5418 Advertising, public relations,
brokers
5174 Satellite telecommunications and related services
RETAIL TRADE 5178 All other telecommunications 5419 Other professional, scientific,
5182 Computing infrastructure and technical services
4410 Motor vehicle and parts dealers providers, data processing,
4440 Building material and garden web hosting, and related MANAGEMENT OF COMPANIES
equipment and supplies services AND ENTERPRISES
dealers 5192 Web search portals, libraries,
4450 Food and beverage retailers archives, and other 5512 Holding companies, except
4491 Furniture and home furnishings information services bank holding companies
retailers 5513 Corporate, subsidiary, and
4492 Electronics and appliance FINANCE AND INSURANCE regional management offices
retailers
5221 Depository credit intermediation ADMINISTRATIVE AND
4550 General merchandise retailers
(Banking) SUPPORT AND WASTE
4561 Health and personal care
5223 Activities related to credit
retailers
intermediation
MANAGEMENT AND
4571 Gasoline stations REMEDIATION SERVICES
5224 Non-depository credit
4572 Fuel dealers
intermediation, except
4580 Clothing, clothing accessories, 5611 Office administrative services
branches and agencies
shoes, and jewelry retailers 5612 Facilities support services
5229 Non-depository branches and
4591 Sporting goods, hobby, and 5613 Employment services
agencies
musical instrument retailers 5614 Business support services
5231 Securities and commodity
4592 Book retailer and news dealers 5615 Travel arrangement and
contracts intermediation and
4596 Miscellaneous retailers reservation services
brokerage
5616 Investigation and security
TRANSPORTATION 5238 Other financial investment
services
activities and exchanges
AND WAREHOUSING 5242 Agencies, brokerages, and
5617 Services to buildings and
dwellings
other insurance related
4810 Air transportation 5619 Other support services
activities
4821 Rail transportation 5620 Waste management and
5243 Insurance carriers, except direct
4833 Petroleum tanker operations remediation services
life insurance carriers
4839 Other water transportation
5249 Direct life insurance carriers
4840 Truck transportation
5252 Funds, trusts, and other
EDUCATIONAL SERVICES
4850 Transit and ground passenger
financial vehicles
transportation 6110 Educational services

BE–799 (REV. 04–2022) Page 6

 SUMMARY OF INDUSTRY CLASSIFICATIONS

HEALTH CARE AND 7130 Amusement, gambling, and PUBLIC ADMINISTRATION

SOCIAL ASSISTANCE recreation industries
9200 Public administration
6210 Ambulatory health care services ACCOMMODATION AND
6220 Hospitals FOOD SERVICES
6230 Nursing and residential care
facilities 7210 Accommodation
6240 Social assistance 7220 Food services and drinking
places
ARTS, ENTERTAINMENT,
AND RECREATION OTHER SERVICES

7110 Performing arts, spectator 8110 Repair and maintenance

sports, and related industries 8120 Personal and laundry services
7121 Museums, historical sites, and 8130 Religious, grantmaking, civic,
similar institutions professional, and similar
organizations

Page 7 BE–799 (REV. 04–2022)

 FOREIGN PARENT AND UBO INDUSTRY CODES
Two-digit codes, with ISI components
Some of BEA’s surveys request industry classifications for foreign parents (FPs) and the ultimate beneficial owners
(UBOs) of U.S. affiliates. These requests require a two-digit classification that is used to identify groups of related ISI
codes or specific types of ownership (government-owned, pension fund, estate, trust, nonprofit organization, or individual).
The list below identifies these groups of related ISI codes.

01 Government and government- 09 Construction 4236 Household appliances and

owned or -sponsored enterprise, electrical and electronic
or quasi-government organization 2360 Construction of buildings goods merchant wholesalers
or agency 2370 Heavy and civil engineering 4237 Hardware, and plumbing and
construction heating equipment and
02 Pension fund — Government 2380 Specialty trade contractors supplies merchant
run wholesalers
10 Transportation and 4238 Machinery, equipment, and
03 Pension fund — Privately run warehousing supplies merchant
wholesalers
4810 Air transportation 4239 Miscellaneous durable goods
04 Estate, trust, or nonprofit 4821 Rail transportation merchant wholesalers
organization 4833 Petroleum tanker operations 4241 Paper and paper product
4839 Other water transportation merchant wholesalers
5252 Funds, trusts, and other 4840 Truck transportation 4242 Drugs and druggists’ sundries
financial vehicles 1 4850 Transit and ground passenger merchant wholesalers
transportation 4243 Apparel, piece goods, and
05 Individual 4863 Pipeline transportation of crude notions merchant wholesalers
oil, refined petroleum 4244 Grocery and related product
Private business enterprise, products, and natural gas merchant wholesalers
investment organization, 4868 Other pipeline transportation 4245 Farm product raw material
or group engaged in: 4870 Scenic and sightseeing merchant wholesalers
transportation 4246 Chemical and allied products
06 Insurance 4880 Support activities for merchant wholesalers
transportation 4247 Petroleum and petroleum
5242 Agencies, brokerages, and 4920 Couriers and messengers products merchant
other insurance related 4932 Petroleum storage for hire wholesalers
activities 4939 Other warehousing and storage 4248 Beer, wine, and distilled
5243 Insurance carriers, except direct alcoholic beverage merchant
life insurance carriers 11 Utilities wholesalers
5249 Direct life insurance carriers 4249 Miscellaneous nondurable
2211 Electric power generation, goods merchant wholesalers
07 Agriculture, forestry, fishing transmission, and distribution 4251 Wholesale trade agents and
2212 Natural gas distribution brokers
and hunting 2213 Water, sewage, and other 4410 Motor vehicle and parts dealers
systems 4440 Building material and garden
1110 Crop production
1120 Animal production and equipment and supplies
aquaculture
12 Wholesale and retail trade dealers
1130 Forestry and logging 4450 Food and beverage retailers
4231 Motor vehicle and motor vehicle 4491 Furniture and home furnishings
1140 Fishing, hunting, and trapping
parts and supplies merchant retailers
wholesalers 4492 Electronics and appliance
08 Mining 4232 Furniture and home furnishing retailers
merchant wholesalers 4550 General merchandise retailers
2111 Oil and gas extraction
4233 Lumber and other construction 4561 Health and personal care
2121 Coal
materials merchant retailers
2123 Nonmetallic minerals
wholesalers 4571 Gasoline stations
2124 Iron ores
4234 Professional and commercial 4572 Fuel dealers
2125 Gold and silver ores
equipment and supplies 4580 Clothing, clothing accessories,
2126 Copper, nickel, lead, and zinc
merchant wholesalers shoe, and jewelry retailers
ores
4235 Metal and mineral (except 4591 Sporting goods, hobby, and
2127 Other metal ores
petroleum) merchant musical instrument retailers
wholesalers 4592 Book retailers and news dealers
4596 Miscellaneous retailers

_________________________________

1. Only the portion of ISI code 5252 that includes estates and trusts.

BE–799 (REV. 04–2022) Page 8

 FOREIGN PARENT AND UBO INDUSTRY CODES
Two-digit codes, with ISI components

13 Banking, including bank 5192 Web search portals, libraries, 7110 Performing arts, spectator
holding companies archives, and other sports, and related industries
information services 7121 Museums, historical sites, and
5221 Depository credit intermediation similar institutions
(banking) 18 Professional, scientific, and 7130 Amusement, gambling, and
5229 Non-depository branches and technical services recreation industries
agencies 7210 Accommodation
5411 Legal services 7220 Food services and drinking
14 Holding companies, 5412 Accounting, tax preparation, places
excluding bank holding bookkeeping, and payroll 8110 Repair and maintenance
services 8120 Personal and laundry services
companies 8130 Religious, grantmaking, civic,
5413 Architectural, engineering, and
5512 Holding companies, except related services professional, and similar
bank holding companies 5414 Specialized design services organizations
5513 Corporate, subsidiary, and 5415 Computer systems design and
regional management offices related services Manufacturing, including
5416 Management, scientific, and fabricating, assembling, and
15 Other finance technical consulting services processing of goods:
5417 Scientific research and
5223 Activities related to credit development services 20 Food
intermediation 5418 Advertising, public relations,
5224 Non-depository credit and related services 3111 Animal foods
intermediation, except 5419 Other professional, scientific, 3112 Grain and oilseed milling
branches and agencies and technical services 3113 Sugar and confectionery
5231 Securities and commodity products
contracts intermediation and 19 Other services 3114 Fruit and vegetable preserving
brokerage and specialty foods
5238 Other financial investment 1150 Support activities for agriculture 3115 Dairy products
activities and exchanges and forestry 3116 Meat products
5252 Funds, trusts, and other 2132 Support activities for oil and gas 3117 Seafood product preparation
financial vehicles 2 operations and packaging
5331 Lessors of nonfinancial 2133 Support activities for mining, 3118 Bakeries and tortilla
intangible assets (except except for oil and gas manufacturing
copyrighted works) operations 3119 Other food products
5321 Automotive equipment rental
16 Real estate and leasing 21 Beverages and tobacco
5329 Other rental and leasing products
5310 Real estate services
5611 Office administrative services 3121 Beverages
17 Information 5612 Facilities support services 3122 Tobacco
5613 Employment services
5121 Motion picture and video 5614 Business support services 22 Pharmaceuticals and
industries 5615 Travel arrangement and medicine
5122 Sound recording industries reservation services
5131 Newspaper, periodical, book, 5616 Investigation and security 3254 Pharmaceuticals and medicines
and directory publishers services
5132 Software publishers 5617 Services to buildings and 23 Other chemicals
5161 Radio and television dwellings
broadcasting stations 5619 Other support services 3251 Basic chemicals
5162 Media streaming distribution 5620 Waste management and 3252 Resins, synthetic rubbers, and
services, social networks, and remediation services artificial and synthetic fibers
other media networks and 6110 Educational services and filaments
content providers 6210 Ambulatory health care services 3253 Pesticides, fertilizers, and other
5171 Wired and wireless 6220 Hospitals agricultural chemicals
telecommunications (except 6230 Nursing and residential care 3255 Paints, coatings, and adhesives
satellite) facilities 3256 Soap, cleaning compounds, and
5174 Satellite telecommunications 6240 Social assistance toilet preparations
5178 All other telecommunications 3259 Other chemical products and
5182 Computer infrastructure preparations
providers, data processing,
web hosting, and related
services

_________________________________

2. Only the portion of ISI code 5252 that includes estates and trusts.

Page 9 BE–799 (REV. 04–2022)

 FOREIGN PARENT AND UBO INDUSTRY CODES
Two-digit codes, with ISI components

24 Nonmetallic mineral 3342 Communications equipment 30 Other transportation

products 3343 Audio and video equipment equipment
3344 Semiconductors and other
3271 Clay products and refractories electronic components 3364 Aerospace products and parts
3272 Glass and glass products 3345 Navigational, measuring, 3365 Railroad rolling stock
3273 Cement and concrete products electromedical, and control 3366 Ship and boat building
3274 Lime and gypsum products instruments 3369 Other transportation equipment
3279 Other nonmetallic mineral 3346 Manufacturing and reproducing
products magnetic and optical media 31 Other manufacturing

25 Primary and fabricated 27 Machinery 3130 Textile mills

metal products 3140 Textile product mills
3331 Agriculture, construction, and 3150 Apparel
3311 Iron and steel mills mining machinery 3160 Leather and allied products
3312 Steel products from purchased 3332 Industrial machinery 3210 Wood products
steel 3333 Commercial and service 3221 Pulp, paper, and paperboard
3313 Alumina and aluminum industry machinery mills
production and processing 3334 Ventilation, heating, air- 3222 Converted paper products
3314 Nonferrous metal (except conditioning, and commercial 3231 Printing and related support
aluminum) production and refrigeration equipment activities
processing 3335 Metalworking machinery 3261 Plastics products
3315 Foundries 3336 Engines, turbines, and power 3262 Rubber products
3321 Forging and stamping transmission equipment 3370 Furniture and related products
3322 Cutlery and hand tools 3339 Other general purpose 3391 Medical equipment and supplies
3323 Architectural and structural machinery 3399 Other miscellaneous
metals manufacturing
3324 Boilers, tanks, and shipping 28 Electrical equipment,
containers appliances and components 32 Petroleum manufacturing,
3325 Hardware including integrated petroleum
3326 Spring and wire products 3351 Electric lighting equipment and petroleum refining without
3327 Machine shop products, turned 3352 Household appliances extraction
products, and screws, nuts, 3353 Electrical equipment
and bolts 3359 Other electrical equipment and 3242 Integrated petroleum refining
3328 Coating, engraving, heat components and extraction
treating, and allied activities 3243 Petroleum refining without
3329 Other fabricated metal products 29 Motor vehicles and parts extraction
3244 Asphalt and other petroleum
26 Computer and electronic 3361 Motor vehicles and coal products
products 3362 Motor vehicle bodies and
trailers
3341 Computer and peripheral 3363 Motor vehicle parts
equipment

BE–799 (REV. 04–2022) Page 10

 AGRICULTURE, FORESTRY, FISHING, AND HUNTING
The agriculture, forestry, fishing, and hunting sector (ISI codes 1110–1150) comprises businesses that are
engaged in growing crops, raising animals, harvesting timber, and harvesting fish and other animals from a farm,
ranch, or their natural habitats. The sector distinguishes two basic activities: agricultural production and
agricultural support activities. Agricultural production includes businesses performing the complete farm or
ranch operation, such as farm owner-operators, tenant farm operators, and sharecroppers. Agricultural support
activities include businesses that perform one or more activities associated with farm operation, such as soil
preparation, planting, harvesting, and management, on a contract or fee basis.

1110 Crop production

(2022 NAICS code 111)

Businesses engaged in growing crops for food and fiber.

Examples of such crops include:

Corn
Cotton
Dry peas and beans
Fruits and tree nuts
Maple sap
Mushrooms
Potatoes
Soybeans and other oilseeds
Sugarcane and sugarbeets
Tobacco
Vegetables and melons
Wheat

Also included are nursery and tree production (trees with growth cycles of 10 years or less) and floriculture
production.

NOTE – Managing farms without owning and/or operating the farms is classified in ISI code 1150.

1120 Animal production and aquaculture

(2022 NAICS code 112)

Businesses that raise or fatten animals for the sale of animals or animal products and/or raise aquatic plants and
animals in controlled or selected aquatic environments for the sale of aquatic plants, animals, or their products.

Examples of businesses in, or products of, this industry include:

Beef cattle ranches, farms, and feedlots
Dairy cattle and milk production
Farm-raised fish
Fur-bearing animals
Hog and pig farms
Horses
Poultry and egg products

NOTE – The catching or taking of fish from their natural habitat is classified in ISI code 1140.

Page 11 BE–799 (REV. 04–2022)

1130 Forestry and logging
(2022 NAICS code 113)

Businesses in this industry grow and harvest timber on a long production cycle of 10 years or more. They
engage in the operation of timber tracks for the purpose of selling standing timber. These businesses also grow
trees for reforestation or gather forest products such as barks, fibers, ginseng, gums, and truffles.

NOTE – Growing short-rotation woody trees with a growth cycle of less than 10 years is classified in ISI code
1110.

Gathering maple sap is classified in ISI code 1110.

Acting as lessors of land with trees as real estate property is classified in ISI code 5310.

1140 Fishing, hunting, and trapping

(2022 NAICS code 114)

Businesses engaged in:

Commercial catching or taking of finfish, shellfish, or miscellaneous marine products from a natural
habitat
Commercial hunting or trapping
Operating game or hunting preserves

NOTE – The farm-raising of finfish and shellfish are classified in ISI code 1120.

The commercial catching or taking and processing of fresh fish such as canning and freezing on the fishing
vessel are classified in ISI code 3117.

Operating nature preserves is classified in ISI code 7121.

1150 Support activities for agriculture and forestry

(2022 NAICS code 115)

Businesses that provide support services to agricultural and forestry production.

Examples of activities of this industry include:

Animal breeding services
Crop production and harvesting services
Farm labor and management services
Forestry consulting
Postharvest crop activities
Soil preparation services

NOTE – Stemming and re-drying tobacco are classified in ISI code 3122.

Landscaping services are classified in ISI code 5617.

BE–799 (REV. 04–2022) Page 12

 MINING, QUARRYING, AND OIL AND GAS EXTRACTION
The mining, quarrying, and oil and gas extraction sector (ISI codes 2111–2133) comprises businesses that extract
naturally occurring mineral solids, such as coal and ores; liquid minerals, such as crude petroleum; and gases,
such as natural gas. The term mining is used in the broad sense to include quarrying, well operations, crushing,
washing, and other operations performed at the mine site. This sector consists of two basic activities: (1) mine
operation and (2) mining support activities. Mine operations are classified according to the natural resource
mined.

Businesses engaged in mining operations but whose primary outputs are finished manufactured products are
classified in manufacturing. For example, a business operating a granite quarry, producing dimension stone, and
further shaping the dimension stone into building stone would be classified in manufacturing. Conversely, a
mine that manufactures a small amount of finished products would be classified in mining.

2111 Oil and gas extraction

(2022 NAICS code 211)

Businesses engaged in operating oil and gas field properties, including all activities in the preparation of oil and
gas up to the point of shipment from the producing property. This includes businesses that have complete
responsibility for operating oil and gas wells for others on a contract or fee basis.

Examples of activities in the industry include:

Drilling, completing, and equipping wells
Exploring for crude petroleum and natural gas
Mining and extraction of oil from oil shale and oil sands
Operating separators, emulsion breakers, and desilting equipment
Producing natural gas and recovering hydrocarbon liquids of oil from oil and gas field gases

NOTE – Crude petroleum extraction combined with refining is classified in ISI code 3242.

Businesses primarily engaged in providing support services required for the drilling or operation of oil and gas
wells are classified in ISI code 2132.

2121 Coal
(2022 NAICS code 2121)

Businesses engaged in developing mine sites or in mining and preparing (crushing, screening, washing, sizing,
etc.) the following minerals:
Anthracite
Bituminous coal
Lignite

NOTE – The production of coal fuel briquettes and packed fuel is classified in ISI code 3244.

Page 13 BE–799 (REV. 04–2022)

2123 Nonmetallic minerals
(2022 NAICS code 2123)

Businesses engaged in developing mine sites or in mining, quarrying, and preparing (crushing, screening,
washing, sizing, etc.) nonmetallic minerals (other than coal, oil, and gas) such as:
Chemical and fertilizer minerals, such as celestite, fluorspar, barite, and sulphur
Clay, ceramic, and refractory minerals
Crushed and broken limestone and granite
Dimension stone
Gypsum, mica, and talc
Phosphate
Potash, soda, and borate
Sand and gravel

NOTE – Production of phosphoric acid, superphosphates, or other manufactured phosphate compounds or

chemicals is classified in ISI code 3253.

Grinding, pulverizing, or otherwise treating clay, ceramic, and refractory minerals is classified in ISI code 3271.

Production of lime is classified in ISI code 3274.

Dressing of dimension stone and other crushed and ground minerals such as talc, mica, and feldspar is
classified in ISI code 3279.

2124 Iron ores

(2022 NAICS code 21221)

Businesses engaged in developing mine sites or in mining and preparing (crushing, screening, washing, sizing,
etc.) iron ores and manganiferous ores, or producing sinter and other agglomerates.

NOTE – Operating blast furnaces to produce pig iron is classified in ISI code 3311.

2125 Gold and silver ores

(2022 NAICS code 21222)

Businesses engaged in developing mine sites or in mining and preparing (crushing, screening, washing, sizing,
etc.) ores valued chiefly for their gold and silver content. The transformation of these ores into bullion or dore bar
in combination with mining activities is also included in this industry.

NOTE – Manufacturing gold or silver bullion or dore bar without mining is classified in ISI code 3314.

2126 Copper, nickel, lead, and zinc ores

(2022 NAICS code 21223)

Businesses engaged in developing mine sites or in mining and preparing (crushing, screening, washing, sizing,
etc.) ores valued chiefly for their copper, nickel, lead, or zinc content. The transformation of these ores into
concentrates is also included in this industry.

NOTE – Refining copper concentrates is classified in ISI code 3314.

BE–799 (REV. 04–2022) Page 14

2127 Other metal ores
(2022 NAICS code 21229)

Businesses engaged in developing mine sites or in mining and preparing (crushing, screening, washing, sizing,
etc.) other metal ores such as:
Antimony
Columbium
Ilmenite
Magnesium
Molybdenum
Tungsten
Uranium-radium-vanadium

NOTE – Enriching uranium is classified in ISI code 3251.

2132 Support activities for oil and gas operations

(2022 NAICS code 213111 and 213112)

Businesses engaged in performing oil or gas field services for others, on a contract or fee basis.

Examples of services provided in this industry include:

Drilling wells for oil or gas field operations
Exploration
Grading and building foundations at well locations
Well surveying

NOTE – Complete responsibility for operating oil and gas wells for others on a contract or fee basis is classified
in ISI code 2111.

Site preparation and related construction activities are classified in ISI code 2380.

Performing geophysical surveying services for oil and gas on a contract or fee basis is classified in ISI
code 5413.

2133 Support activities for mining, except oil and gas operations
(2022 NAICS code 213 except for 213111 and 213112)

Businesses engaged in performing support services, on a contract or fee basis, required for the mining and
quarrying of minerals.

Examples of services provided in this industry include:

Exploration, including prospecting and taking ore samples
Making geological observations

NOTE – Complete responsibility for operating mines for others, on a contract or fee basis, is classified according
to the product mined rather than in support activities for mining.

Site preparation and related construction activities are classified in ISI code 2380.

Performing geophysical surveying services for minerals on a contract or fee basis is classified in ISI code 5413.

Page 15 BE–799 (REV. 04–2022)

 UTILITIES
The utilities sector (ISI codes 2211–2213) comprises businesses engaged in the provision of the following utility
services: electric power, natural gas, steam supply, water supply, and sewage removal.

2211 Electric power generation, transmission, and distribution

(2022 NAICS code 2211)

Businesses engaged in generating, transmitting, and distributing electric power. This includes hydroelectric,
fossil fuel, nuclear, solar, wind, geothermal, and biomass power generation. Also includes brokers or agents that
arrange the sale of electricity via power distribution systems operated by others.

NOTE – Operating trash incinerators that also generate electricity is classified in ISI code 5620.

2212 Natural gas distribution

(2022 NAICS code 2212)

Businesses that operate natural gas distribution systems, buy gas from the well and sell it to a distribution
system, or brokers or agents that arrange the sale of gas over distribution systems operated by others.

NOTE – Transmitting natural gas from the producer to the distributor via pipelines is classified in ISI code 4863.

2213 Water, sewage, and other systems

(2022 NAICS code 2213)

Businesses engaged in operating water treatment plants or water supply systems, operating sewer systems or
sewage treatment facilities that collect, treat, and dispose of waste, or providing steam, heated air, or cooled air.

NOTE – Operating waste treatment or disposal facilities (other than sewer systems or sewage treatment
facilities) is classified in ISI code 5620.

BE–799 (REV. 04–2022) Page 16

 CONSTRUCTION
The construction sector (ISI codes 2360–2380) comprises businesses engaged in the construction of buildings or
engineering projects (e.g., highways and utility systems). This sector includes businesses engaged in the
preparation of sites for new construction and businesses engaged in the subdividing of land for sale as building
sites.

Construction performed by a business primarily engaged in an activity other than construction, for its own
account and use, and by its own employees (force construction), is excluded from this industry, and is classified
according to the principle activity of the business.

2360 Construction of buildings

(2022 NAICS code 236)

Businesses in this industry are primarily responsible for the construction of buildings. The work performed may
include new work, additions, alterations, or maintenance and repairs. Part or all of the production work may be
subcontracted to other construction businesses.

Examples of construction products of this industry include:

Commercial buildings
Industrial buildings
Industrial non-building structures, such as incinerators
Residential buildings

2370 Heavy and civil engineering construction

(2022 NAICS code 237)

Businesses whose primary activity is the construction of entire engineering projects (e.g., highways and dams)
and specialty trade contractors, whose primary activity is the production of a specific component for such
projects. The work performed may include new work, additions, alterations, or maintenance and repairs.

Examples of construction projects in this industry include:

Bridges and tunnels
Highways and streets
Irrigation systems
Land development and subdivision
Power and communication transmission lines
Utilities systems construction
Water mains, sewers, and pipelines

Page 17 BE–799 (REV. 04–2022)

2380 Specialty trade contractors
(2022 NAICS code 238)

Businesses engaged in performing specific activities (e.g., pouring concrete, site preparation, plumbing, painting,
electrical work) involved in building construction or other activities that are similar for all types of construction but
that are not responsible for the entire project. The work performed may include new work, additions, alterations,
or maintenance and repairs.

Examples of businesses in this industry include:

Carpentry and floor contractors
Electrical contractors
Foundation, structure, and building exterior contractors
Heating and air-conditioning contractors
Masonry and drywall contractors
Plumbing contractors
Roofing, siding, and sheet metal contractors
Site preparation contractors

NOTE – Specialty trade contractors performing work relating to heavy construction, such as grading for
highways, are classified in ISI code 2370.

BE–799 (REV. 04–2022) Page 18

 MANUFACTURING
The manufacturing sector (ISI codes 3111–3399) comprises businesses engaged in the mechanical, physical, or
chemical transformation of materials, substances, or components into new products. The assembling of
component parts of manufactured products is considered manufacturing, except in cases where the activity is
classified in construction (i.e., structures).

Manufacturing businesses acquire materials that are products of agriculture, forestry, fishing, mining, and
quarrying as well as products of other manufacturing businesses. A business may process the materials itself or
may contract with another manufacturer to perform the processing on materials which they provide to the other
manufacturer. Both types of businesses are included in manufacturing.

The product produced by a manufacturer may be finished for final consumption or it may be a material input for
an entity engaged in further manufacturing. For example, the product of an alumina refinery is the input used in
the primary production of aluminum; primary aluminum is the input to an aluminum wire drawing plant; and
aluminum wire is the input for a fabricated wire product manufacturer.

Within the manufacturing sector, the individual industries generally reflect distinct production processes related
to material inputs, production equipment, and employee skills. In the machinery area, where assembling is a key
activity, parts and accessories for manufactured products are classified in the industry of the finished
manufactured item when they are made for sale separately. For example, a replacement refrigerator door would
be classified with refrigerators and an attachment for a piece of metal working machinery would be classified
with metal working machinery. However, components and inputs from other manufacturers are classified based
on the production function of the component manufacturer.

Some borderline activities that are classified in manufacturing include:

Apparel jobbing (assigning materials to contract factories or shops for fabrication or other contract operations)
as well as contracting on materials owned by others
Electroplating, plating, metal heat treating, and polishing for the trade
Fabricating signs and advertising displays
Fresh fish packaging (oyster shucking, fish filleting)
Lapidary work for the trade
Machine shop work
Milk bottling and pasteurizing
Printing and related support activities
Ready-mix concrete production
Rebuilding machinery, but not repairing (e.g., automotive parts)
Ship repair and renovation
Tire retreading
Water bottling and processing
Wood preserving

Some borderline activities that are not classified in manufacturing include:

Logging is classified in Forestry and logging (ISI code 1130).
Beneficiating ores is classified in Mining, Quarrying, and Oil and Gas Extraction (ISI codes 2111–2133).
Constructing structures and fabricating at the construction site by contractors are classified in Construction (ISI
codes 2360–2380).
Breaking bulk and redistributing in smaller lots, including packaging and repackaging products, such as liquors
or chemicals; assembling computers on a custom basis; sorting scrap; mixing paints to customer order; and
cutting metals to customer order are classified in Wholesale or Retail Trade (ISI codes 4231–4596).
Publishing and the combined activity of publishing and printing is classified in Information (ISI codes
5121–5192). Although the activity performed is the transformation of information into a product, the value of
the product to the consumer lies in the information content, not in the format in which it is distributed (i.e., the
book or software).

Page 19 BE–799 (REV. 04–2022)

3111 Animal foods
(2022 NAICS code 3111)

Businesses engaged in manufacturing food and feed for animals from ingredients such as grains, oilseed mill
products, and meat products.

3112 Grain and oilseed milling

(2022 NAICS code 3112)

Examples of products or processes of this industry include:

Breakfast cereals
Fats and oils refining and blending, including blending purchased animal fats and oils with vegetable fats
Flour milling
Malt manufacturing
Rice milling
Shortenings and margarines
Soybean processing
Vegetable oils and fats
Wet milled corn products, such as sweeteners and starches

NOTE – The manufacture of:

Rendered or refined animal fats and oils is classified in ISI code 3116.
Prepared flour mixes or doughs from flour ground elsewhere is classified in ISI code 3118.
Table syrups from corn syrup and starch base dessert powders is classified in ISI code 3119.
Coffee substitutes from grain is classified in ISI code 3119.
Malt extracts and syrups is classified in ISI code 3119.
Malt beverages is classified in ISI code 3121.

3113 Sugar and confectionery products

(2022 NAICS code 3113)

Businesses that process agricultural inputs such as sugar cane, beet, and cacao to manufacture sugars,
chocolates, or confectioneries. Also, businesses that further process purchased sugar and chocolate.

Examples of businesses in, or products of, this industry include:

Candy
Chewing gum
Chocolate
Confectioneries
Granola bars
Molasses
Retail candy stores, if confectioneries are manufactured on the premises, and are not for immediate
consumption
Sugars, such as cane and beet

NOTE – The manufacture of:

Maple syrup is classified in ISI code 1110.
Corn sweeteners by wet milling corn is classified in ISI code 3112.
Sweetening syrups from corn syrup is classified in ISI code 3119.
Artificial sweeteners is classified in ISI code 3251.

BE–799 (REV. 04–2022) Page 20

3114 Fruit and vegetable preserving and specialty foods
(2022 NAICS code 3114)

Businesses engaged in manufacturing frozen foods of vegetable or animal origins or in manufacturing canned,
pickled and dried fruits, vegetables, and specialty foods.

Examples of products of this industry include:

Canned baby foods
Canned fruits, juices, and vegetables
Canned (non-seafood) soups
Catsup, salsa, barbeque sauce, and other tomato-based sauces
Dried and dehydrated fruits and vegetables
Dry soup mixes and bouillon made in dehydration plants
Frozen food specialties such as dinners, entrees, and side dishes
Frozen fruits, juices, and vegetables
Frozen waffles, pancakes, and French toast
Frozen whipped toppings
Jams and jellies
Pickled fruits and vegetables

NOTE – The manufacture of:

Frozen or canned dairy products is classified in ISI code 3115.
Frozen or canned meat products is classified in ISI code 3116.
Frozen or canned seafood soups and products is classified in ISI code 3117.
Frozen bakery products is classified in ISI code 3118.
Dry soup mixes and bouillon made from purchased ingredients is classified in ISI code 3119.
Canned fruit and vegetable drinks is classified in ISI code 3121.

3115 Dairy products

(2022 NAICS code 3115)

Examples of products of this industry include:

Butter and cheeses
Canned, condensed, and evaporated milk
Fluid milk and cream
Ice cream, frozen yogurt, and other dairy desserts
Whipped toppings
Yogurt

NOTE – The manufacture of:

Margarine or margarine-butter blends is classified in ISI code 3112.
Frozen whipped toppings is classified in ISI code 3114.

Page 21 BE–799 (REV. 04–2022)

3116 Meat products
(2022 NAICS code 3116)

Examples of products or processes of this industry include:

Animal slaughtering and processing that yields meats, meat by-products, and variety meats
Lard
Poultry processing
Refined animal fats and oils
Small game processing

NOTE – The manufacture of:

Meat-based animal feeds from carcasses is classified in ISI code 3111.
Canned meat, small game, and poultry for baby food is classified in ISI code 3114.
Drying, freezing, and breaking eggs is classified in ISI code 3119.

3117 Seafood product preparation and packaging

(2022 NAICS code 3117)

Examples of processes of this industry include:

Canning seafood (including soup)
Fresh and frozen seafood processing
Shucking and packing fresh shellfish
Smoking, salting, and drying seafoods

3118 Bakeries and tortilla manufacturing

(2022 NAICS code 3118)

Examples of products of this industry include:

Breads and other bakery products, if the goods are made on the premises and are not for immediate
consumption
Cookies and crackers
Dry pasta
Flour mixes and dough mixes from purchased flour
Soft pretzels
Tortillas

NOTE – The manufacture of:

Canned or frozen products using pasta or tortillas is classified in ISI code 3114.
Pretzels (except soft) and tortilla chips is classified in ISI code 3119.
Fresh pasta is classified in ISI code 3119.
Retailing bakery products made elsewhere, not for immediate consumption, is classified in ISI code
4450.
Selling bakery products for immediate consumption on premises is classified in ISI code 7220.

BE–799 (REV. 04–2022) Page 22

3119 Other food products
(2022 NAICS code 3119)

Examples of products of this industry include:

Coffee and tea
Dressings, mayonnaise, and other prepared sauces (except tomato based)
Flavoring syrups, concentrates, and extracts
Fresh pastas and pizzas
Natural food colorings
Peanut butter
Potato chips, corn chips, popcorn, pretzels (except soft), nuts and other snack foods
Powdered drink mixes
Seasonings, extracts, and spices

NOTE – The manufacture of:

Chocolate or candy coated nuts and candy covered popcorn is classified in ISI code 3113.
Chocolate syrup is classified in ISI code 3113.
Tomato-based sauces is classified in ISI code 3114.
Soft pretzels is classified in ISI code 3118.
Bottled or canned ice tea is classified in ISI code 3121.
Synthetic food colorings and natural colorings for non-food uses is classified in ISI code 3251.

3121 Beverages
(2022 NAICS code 3121)

Examples of products or processes of this industry include:

Beer, ale, lager, and malt liquor
Distilled and blended liquors
Ice manufacturing
Purifying and bottling water
Soft drinks
Wines and brandies

NOTE – The manufacture of:

Milk-based drinks is classified in ISI code 3115.
Soft drink bases is classified in ISI code 3119.
Non-alcoholic cider is classified in ISI code 3119.
Dry ice is classified in ISI code 3251.
Bottling purchased purified water is classified in ISI code 4244.
Bottling liquors, malt beverages, and wines produced elsewhere is classified in ISI code 4248.

3122 Tobacco
(2022 NAICS code 3122)

Examples of products or processes of this industry include:

Cigarettes
Cigars
Smoking and chewing tobacco
Stemming or redrying of tobacco

NOTE – The manufacture of tobacco pipes or electronic cigarettes is classified in ISI code 3399.

Page 23 BE–799 (REV. 04–2022)

3130 Textile mills
(2022 NAICS code 313)

Businesses engaged in transforming a basic fiber (natural or synthetic) into a product, such as a yarn or fabric,
which is further manufactured into usable items, such as apparel, sheets, and towels. The main processes in this
industry include preparation and spinning of fiber, knitting or weaving of fabric, and the finishing of the product.

Examples of businesses in this industry include:

Fabric coating mills
Fabric mills: broadwoven, narrow, and nonwoven
Fiber, yarn, and thread mills
Lace manufacturers
Textile and fabric finishing mills

NOTE – The manufacture of:

Textile products (except apparel) from purchased fabric is classified in ISI code 3140.
Apparel from purchased fabric is classified in ISI code 3150.
Artificial and synthetic fibers is classified in ISI code 3252.

3140 Textile product mills

(2022 NAICS code 314)

Businesses engaged in producing non-apparel textile products using “cut and sew” processes, i.e., purchasing
fabric and cutting and sewing the fabric to make the products. This includes businesses primarily engaged in
adding decorative stitching such as embroidery on textile products, including apparel, on a contract or fee basis.

Examples of businesses in, or products of, this industry include:

Carpet and rug mills
Curtain and linen mills
Rope, cordage, and twine
Sheets and towels
Textile bag and canvas mills
Tire cord and tire fabric mills

NOTE – The manufacture of:

Lace curtains on lace machines is classified in ISI 3130.
Luggage is classified in ISI 3160.
Canvas blinds and shades is classified in ISI 3370.

BE–799 (REV. 04–2022) Page 24

3150 Apparel
(2022 NAICS code 315)

Businesses engaged in producing garments using “cut and sew” processes, i.e., purchasing fabric and cutting
and sewing to make apparel. Also includes the manufacture of apparel by first knitting a fabric and then cutting
and sewing the fabric into apparel.

Examples of products of this industry include:

Athletic wear
Belts and neckties
Fur and leather apparel
Gloves and mittens
Hats and caps
Hosiery and socks
Cut and sew apparel
Underwear, nightwear, and outerwear
Work clothing

NOTE – The manufacture of:

Orthopedic hosiery is classified in ISI code 3391.
Athletic gloves, such as golf and batting gloves, is classified in ISI code 3399.
Knitting fabric, when not combined with the production of complete apparel, is classified in ISI code
3130.

Businesses primarily engaged in adding decorative stitching such as embroidery on textile products, including
apparel, on a contract or fee basis, are classified in ISI code 3140.

3160 Leather and allied products

(2022 NAICS code 316)

Businesses engaged in transforming hides into leather by tanning or curing, and fabricating the leather into
products for final consumption. Also includes manufacturers of certain products made from “leather substitutes,”
such as rubber, plastic, or textiles.

Examples of products or processes of this industry include:

Footwear, including plastic and rubber footwear
Handbags, purses, and wallets
Leather and hide tanning
Luggage
Personal goods made from leather or leather substitutes
Saddles

NOTE – The manufacture of:

Leather apparel and accessories is classified in ISI code 3150.
Orthopedic footwear is classified in ISI code 3391.
Personal goods made of metal is classified in ISI code 3399.

Page 25 BE–799 (REV. 04–2022)

3210 Wood products
(2022 NAICS code 321)

Businesses engaged in the manufacturing of wood products from logs that are cut into bolts, planks, or boards
that then may be further cut or shaped by lathes or other shaping tools. Processing may include sawing, planing,
shaping, laminating, and assembling.

Examples of products of this industry include:

Cork products
Dowels
Millwork
Mobile homes
Prefabricated wood buildings
Reconstituted wood
Sawmill products
Television, stereo, and sewing machine cabinets
Wood handles
Veneers, plywood, and engineered wood products
Wood trusses
Wood windows and doors

NOTE – The manufacture of:

Wood furniture frames is classified in ISI code 3370.
Wood burial caskets is classified in ISI code 3399.
All cabinets except those for televisions, stereos, and sewing machines is classified in ISI code 3370.

3221 Pulp, paper, and paperboard mills

(2022 NAICS code 3221)

Businesses engaged in the manufacture of pulp and paper, including newsprint and paperboard. Pulp is
produced by separating cellulose fibers from impurities in wood or other materials. Paper is produced by matting
these fibers into a sheet. Businesses that manufacture paper in combination with paper converting are classified
in this industry.

BE–799 (REV. 04–2022) Page 26

3222 Converted paper products
(2022 NAICS code 3222)

Businesses engaged in converting paper or paperboard, without manufacturing paper or paperboard. Converted
paper products are produced from paper and other materials by various cutting and shaping techniques.
Processing may include coating and laminating.

Examples of products of this industry include:

Coated and laminated papers, including combinations of paper, plastics film, and metal foils for packaging
purposes
Corrugated and solid fiber boxes
Fiber cans, tubes, and drums
Folding and setup paperboard boxes
Gift wrap paper
Paper bags
Sanitary food containers and paper products
Stationery products and paper office supplies
Wallpaper

NOTE – The manufacture of:

Paper and/or paperboard and converting those products is classified in ISI code 3221.
Photographic and blueprint paper is classified in ISI 3259.
Carbon paper is classified in ISI 3399.

3231 Printing and related support activities

(2022 NAICS code 3231)

Businesses engaged in printing by transferring an image from a plate, screen, or computer file to some medium,
such as paper, plastic, metal, apparel and textile articles, or wood. Processes include lithographic, gravure,
screen, digital, and flexographic printing. Support activities include bookbinding, plate making, typesetting, and
data imaging.

Publishing of printed products, i.e., the reporting, writing, editing, and other processes that are required to create
an edition of a newspaper, for example, is treated as an activity in its own right rather than as a subsidiary
activity to a manufacturing activity (printing) and is classified in ISI code 5131. A business that also prints what it
publishes is classified in ISI code 5131.

Examples of products or processes of this industry include:

Books
Business forms
Digital printing
Greeting cards
Newspapers
Quick printing
Periodicals

NOTE – Printing on fabrics (or “grey goods”) is classified in ISI code 3130.

Duplicating services and photocopying without printing services are classified in ISI code 5614.

Page 27 BE–799 (REV. 04–2022)

3242 Integrated petroleum extraction and refining
(part of 2022 NAICS codes 21112 and 32411)

Businesses engaged in both extraction (operating oil field properties) AND refining (separating crude petroleum
into component products through such techniques as fractionation, cracking, and distillation).

NOTE – Crude petroleum extraction without refining is classified in ISI code 21112.

3243 Petroleum refining without extraction

(part of 2022 NAICS code 32411)

Businesses engaged in separating crude petroleum into component products through such techniques as
fractionation, cracking, and distillation.

Examples of products of this industry include:

Biodiesel fuels made in petroleum refineries
Fuel oils
Gasoline
Jet fuel
Kerosene

NOTE – Crude petroleum extraction without refining is classified in ISI code 2111.

Crude petroleum extraction combined with refining is classified in ISI code 3242.

3244 Asphalt and other petroleum and coal products

(2022 NAICS code 3241, except 32411)

Businesses engaged in further processing of refined petroleum and coal products.

Examples of products or processes of this industry include:

Asphalt and tar paving mixtures
Brake fluids
Petroleum coke, not produced in petroleum refineries
Petroleum fuel briquettes, not produced in petroleum refineries
Petroleum lubricating oils, greases, and waxes, not produced in petroleum refineries
Roofing cements and coatings from refined petroleum
Saturating purchased mats and felts with asphalt or tar
Biodiesel fuels not made in petroleum refineries and blended with purchased refined petroleum

NOTE – The manufacture of:

Paper mats and felts and saturating them with asphalt or tar is classified in ISI code 3221.
Petrochemicals from refined petroleum is classified in ISI code 3251.
Synthetic lubricating oils and greases is classified in ISI code 3259.

BE–799 (REV. 04–2022) Page 28

3251 Basic chemicals
(2022 NAICS code 3251)

Businesses engaged in the transformation of organic and inorganic raw materials by a chemical process.

Examples of products of this industry include:

Alkalies and chlorine (100 percent) and other inorganic chemicals
Biodiesel fuels not made in petroleum refineries and not blended with petroleum
Carbon black
Charcoal briquettes
Cyclic crudes
Dyes, pigments, lakes, and toners
Ethyl alcohol
Gum and wood chemicals
Industrial bleaches
Industrial gases
Petrochemicals from refined petroleum or liquid hydrocarbons, such as acyclic aliphatics, benzene,
toluene, styrene, and xylene
Potassium and sodium compounds
Sulphuric acids
Synthetic flavors, artificial sweeteners, food dyes, and perfume materials

NOTE – The manufacture of:

Food dyes (except synthetic) is classified in ISI code 3119.
Household bleaches is classified in ISI code 3256.
Electrostatic and photographic toners is classified in ISI code 3259.
Chlorine for swimming pools is classified in ISI code 3259.
Alumina is classified in ISI code 3313.

Blending purchased biodiesel fuels and purchased refined petroleum is classified in ISI code 3244.

3252 Resins, synthetic rubbers, and artificial and synthetic fibers and filaments
(2022 NAICS code 3252)

Businesses engaged in manufacturing synthetic resins, plastics materials, and nonvulcanizable elastomers, and
mixing and blending resins on a custom basis.

Examples of products of this industry include:

Butyl rubber, latex rubber, silicon rubber, and other synthetic rubbers
Plastics materials
Rayon, acetate, nylon, polyester, and other synthetic fibers
Resins
Thermoplastic elastomers

NOTE – Manufacturing resin adhesives is classified in ISI code 3255.

Processing natural, synthetic, or reclaimed rubber into intermediate or final products is classified in ISI code
3262.

Page 29 BE–799 (REV. 04–2022)

3253 Pesticides, fertilizers, and other agricultural chemicals
(2022 NAICS code 3253)

Businesses engaged in manufacturing nitrogenous or phosphatic materials and mixing those ingredients into
fertilizers, or mixing ingredients produced elsewhere into fertilizers, or formulating and preparing agricultural and
household pest control chemicals.

Examples of products of this industry include:

Ammonia fertilizers
Compost and potting soil
Herbicides
Insecticides
Plant hormones
Urea

NOTE – Manufacturing nitrogenous or phosphatic materials not for use as fertilizers is classified in ISI code
3251.

3254 Pharmaceuticals and medicines

(2022 NAICS code 3254)

Businesses engaged in one or more of the following activities: (1) manufacturing biological and medicinal
products; (2) processing (i.e., grading, grinding, and milling) botanical drugs and herbs; (3) isolating active
medicinal principals from botanical drugs and herbs; and (4) manufacturing pharmaceutical products intended for
internal and external consumption in such forms as ampoules, tablets, capsules, vials, ointments, powders,
solutions, and suspensions.

Examples of products of this industry include:

Alkaloids
Antibiotics
Blood derivatives
Botanicals
Endocrine substances
In-vitro and in-vivo diagnostics
Vaccines
Vitamins

3255 Paints, coatings, and adhesives

(2022 NAICS code 3255)

Businesses engaged in mixing pigments, solvents, and binders into paints, stains, and other coatings or
manufacturing allied paint products and adhesives.

Examples of products of this industry include:

Caulking compounds
Enamels
Glues
Paint
Paint and varnish removers
Varnishes, lacquers, and shellacs
Wood sealers and preservers

NOTE – The manufacture of:

Turpentine is classified in ISI code 3251.
Artists’ paints is classified in ISI code 3399.

BE–799 (REV. 04–2022) Page 30

3256 Soap, cleaning compounds, and toilet preparations
(2022 NAICS code 3256)

Businesses engaged in manufacturing and packaging soap and other cleaning compounds, surface active
agents, and toilet preparations.

Examples of products of this industry include:

Air and room fresheners
Household bleaches
Laundry and dishwashing detergents
Natural glycerin
Oven cleaners
Perfumes, cosmetics, creams, and lotions
Toothpaste and denture cleaners
Wetting agents, emulsifiers, and penetrants

NOTE – Manufacturing industrial bleaches and synthetic glycerin is classified in ISI code 3251.

3259 Other chemical products and preparations

(2022 NAICS code 3259)

Examples of products of this industry include:

Aerosol packaging (mixing chemicals and propellant in aerosol cans)
Antifreeze
Custom compounding of purchased plastics resins
Explosives
Gelatin (except medicinal and dessert gelatins)
Matches
Photographic (sensitized) film, paper, plates, and chemicals
Printing ink

NOTE – The manufacture of:

Medicinal gelatin is classified in ISI code 3254.
Dessert gelatin is classified in ISI code 3119.

Page 31 BE–799 (REV. 04–2022)

3261 Plastics products
(2022 NAICS code 3261)

Businesses engaged in the processing of new or spent (recycled) plastics resins into intermediate or final
products, using processes such as compression molding, extrusion molding, injection molding, blow molding,
and casting.

Examples of products of this industry include:

Laminated plastics plates, sheets, and shapes
Plastics bottles
Plastics cups and dinnerware
Plastics pipes and fittings
Plastics plumbing fixtures, such as bathtubs and shower stalls
Plastics resilient floor coverings
Plastics siding
Polystyrene and urethane foam
Unsupported plastics films, sheets, and bags
Unsupported plastics profile shapes, such as rods and tubes

NOTE – The manufacture of:

Plastics footwear is classified in ISI code 3160.
Coated paper is classified in ISI code 3222.
Plastics hoses is classified in ISI code 3262.
Plastics furniture parts is classified in ISI code 3370.

Assembling plastics components into plumbing fixture fittings such as faucets is classified in ISI code 3329.

3262 Rubber products

(2022 NAICS code 3262)

Businesses engaged in processing natural, synthetic, or reclaimed rubber materials into intermediate or final
products using processes such as vulcanizing, cementing, molding, extruding, and lathe-cutting.

Examples of products or processes of this industry include:

Latex foam
Prophylactics
Rebuilding and retreading tires
Rubber and plastics hoses and belting
Rubber floor mats and stair treads
Rubber medical sundries
Tire repair materials
Tires and inner tubes from natural and synthetic rubber
Tread rubber

NOTE – The manufacture of:

Rubber footwear is classified in ISI code 3160.
Rubber gaskets, packing, and sealing devices is classified in ISI code 3399.

Repairing tires is classified in ISI code 8110.

BE–799 (REV. 04–2022) Page 32

3271 Clay products and refractories
(2022 NAICS code 3271)

Businesses engaged in transforming mined or quarried clay and like materials into bricks, refractory, and ceramic
products. Processes used include shaping, molding, glazing, and firing raw materials. Heat and chemicals are
often used to change the composition and properties of the intended product.

Examples of products of this industry include:

Bricks and other structural clay products
Ceramic wall and floor tiles
Clay and vitreous china plumbing fixtures
Crucibles and furnace linings
Earthenware and vitreous china table and kitchen articles
Porcelain electric supplies
Pottery

NOTE – The manufacture of:

Enameled iron and steel plumbing fixtures is classified in ISI code 3329.
Ferrite microwave devices and electronic components is classified in ISI code 3344.

3272 Glass and glass products

(2022 NAICS code 3272)

Businesses engaged in manufacturing glass and glass products. Glass products may be produced from
purchased glass.

Examples of products of this industry include:

Flat glass
Glass containers
Glassware
Pressed and blown glass
Unsheathed fiber optic material

NOTE – The manufacture of:

Glass wool (fiberglass) insulation is classified in ISI code 3279.
Optical lenses is classified in ISI code 3333.
Fiber optic cable from purchased fiber optic strands is classified in ISI code 3359.
Ophthalmic lenses is classified in ISI code 3391.

3273 Cement and concrete products

(2022 NAICS code 3273)

Businesses engaged in manufacturing hydraulic cement from mined, quarried, manufactured, or purchased lime.
Businesses engaged in manufacturing concrete from mined, quarried, or purchased sand and gravel.

Examples of products of this industry include:

Concrete brick and block
Concrete pipe
Portland cement
Ready-mix concrete

NOTE – The manufacture of:

Lime is classified in ISI code 3274.
Dry mix concrete is classified in ISI code 3279.

Page 33 BE–799 (REV. 04–2022)

3274 Lime and gypsum products
(2022 NAICS code 3274)

Businesses engaged in manufacturing lime from mined, quarried, collected, or purchased calcitic or dolomitic
limestone or other calcareous material. Businesses engaged in manufacturing gypsum products from mined,
quarried, or purchased gypsum.

Examples of products of this industry include:

Lime
Plaster
Plasterboard
Wallboard

3279 Other nonmetallic mineral products

(2022 NAICS code 3279)

Examples of products of this industry include:

Abrasives and abrasive products
Cut stone and stone products
Dry mix concrete
Fiberglass insulation
Ground or treated mineral and earth
Mica products
Mineral wool
Synthetic gemstones

NOTE – Manufacturing metallic scouring pads and steel wool is classified in ISI code 3329.

3311 Iron and steel mills

(2022 NAICS code 3311)

Examples of products or processes of this industry include:

Direct reduction of iron ore
Ferroalloys
Pig iron conversion into steel
Pig iron manufacturing in molten or solid form
Steel pipes and tubes
Steel shapes, such as plates, sheets, strips, rods, wire, and bars

3312 Steel products from purchased steel

(2022 NAICS code 3312)

Businesses engaged in manufacturing iron and steel pipe and tube, drawing steel wire, and rolling shapes from
purchased iron or steel.

NOTE – Manufacturing wire products from purchased wire is classified in ISI code 3326.

BE–799 (REV. 04–2022) Page 34

3313 Alumina and aluminum production and processing
(2022 NAICS code 3313)

Examples of products or processes of this industry include:

Alumina refining, generally from bauxite
Aluminum alloys, powder, paste, or flake
Aluminum primary production from alumina
Aluminum shape production, such as sheet, plate, foil, rod, bar, pipe, tube, and wire
Aluminum smelting (secondary) from scrap or dross

NOTE – Manufacturing aluminum oxide abrasives and refractories is classified in ISI code 3279.

3314 Nonferrous metal (except aluminum) production and processing

(2022 NAICS code 3314)

Businesses engaged in smelting ores, such as copper, lead, and zinc, into nonferrous metals; primary refining of
nonferrous metals using electrolytic or other processes; or rolling, drawing, extruding, and alloying of copper and
other nonferrous metals.

NOTE – Mining and producing copper and other nonferrous concentrates, including gold and silver bullion, by
processes such as solvent extraction or electrowinning is classified in ISI codes 2125, 2126, or 2127.

Primary production and secondary smelting of aluminum are classified in ISI code 3313.

Die-casting purchased copper is classified in ISI code 3315.

Manufacturing wire products from purchased copper wire is classified in ISI code 3326.

Insulating purchased copper and nonferrous wire is classified in ISI code 3359.

3315 Foundries
(2022 NAICS code 3315)

Businesses engaged in pouring molten metal into molds or dies to form castings. Foundries may clean and deburr
the castings they manufacture. More involved processes, such as tapping, threading, milling, or machining to tight
tolerances that transform castings into more finished products are classified in other manufacturing industries.

Examples of businesses in this industry include:

Iron foundries that manufacture castings such as cast iron pipe, skillets, and manhole covers
Nonferrous metal foundries, such as aluminum foundries
Steel foundries

NOTE – Businesses both producing castings and further manufacturing them using processes such as machining
or assembling to create a specific manufactured product are classified in the industry of the finished
product.

Page 35 BE–799 (REV. 04–2022)

3321 Forging and stamping
(2022 NAICS code 3321)

Businesses engaged in manufacturing iron, steel, and nonferrous forgings and stampings from purchased metals.

Examples of products of this industry include:

Crowns and closures
Custom roll forming metal products
Metal stamped and spun products (except automotive, cans, and coins)
Powder metallurgy products

NOTE – The manufacture of:

Iron and steel forgings in integrated iron and steel mills is classified in ISI code 3311.
Automotive stampings is classified in ISI code 3363.

3322 Cutlery and hand tools

(2022 NAICS code 3322)

Examples of products of this industry include:

Cutlery and flatware of nonprecious and precious plated metal
Kitchen utensils and pots and pans, stamped or spun
Non-electric kitchen tools, such as can openers and peelers
Non-powered hand tools and edge tools, such as pliers, wrenches, and screwdrivers
Safety razors and razor blades
Saw blades and handsaws
Scissors and shears
Yard tools, such as rakes, shovels, and wheelbarrows

NOTE – The manufacture of:

Cast metal kitchen utensils and cookware is classified in ISI code 3315.
Power-driven hand tools is classified in ISI code 3339.
Precious metal (except precious plated) and pewter cutlery and flatware is classified in ISI code 3399.

3323 Architectural and structural metals

(2022 NAICS code 3323)

Examples of products of this industry include:

Bar joists, concrete reinforcing bars, and other fabricated structural metal products
Fabricated metal plate work
Flumes, ducts, and dampers and other sheet metal work
Metal railings, fences, and moldings and other ornamental and architectural metal products
Metal-framed windows and metal doors
Prefabricated metal buildings, panels, and sections

NOTE – The manufacture of:

Metal covered wood framed windows and doors is classified in ISI code 3210.
Mobile homes is classified in ISI code 3210.

BE–799 (REV. 04–2022) Page 36

3324 Boilers, tanks, and shipping containers
(2022 NAICS code 3324)

Examples of products of this industry include:

Bulk storage tanks
Metal cans, barrels, drums, kegs, and pails
Power boilers and heat exchangers
Steam condensers

NOTE – Manufacturing heating boilers and hot water heating boilers is classified in ISI code 3334.

3325 Hardware
(2022 NAICS code 3325)

Examples of products of this industry include:

Locks (except coin-operated and time locks) and keys
Metal handles and knobs
Metal hinges and latches

NOTE – The manufacture of:

Nails and spikes from wire drawn elsewhere is classified in ISI code 3326.
Bolts, nuts, screws, rivets, and washers is classified in ISI code 3327.
Coin-operated locking mechanisms is classified in ISI code 3333.
Time locks is classified in ISI code 3345.

3326 Spring and wire products

(2022 NAICS code 3326)

Businesses engaged in manufacturing heavy gauge springs by processes including cutting, bending, and heat
winding metal rods or strip stock, or engaged in manufacturing light gauge springs and fabricated wire products
from wire drawn elsewhere.

Examples of products of this industry include:

Barbed wire
Chain link fencing
Heavy and light gauge springs
Nails
Paper clips and staples
Wire carts
Wire garment hangers
Wire rope, cable, and strands
Wire screening

NOTE – Manufacturing watch and clock springs from purchased wire is classified in ISI code 3345.

3327 Machine shop products, turned products, and screws, nuts, and bolts
(2022 NAICS code 3327)

Businesses engaged in:

Operating machine shops engaged in machining metal and plastic parts on a job or order basis using
machine tools such as lathes, automatic screw machines, and machines for boring, grinding, milling, and
additive manufacturing
Machining precision turned products
Manufacturing metal bolts, nuts, screws, rivets, and washers

Page 37 BE–799 (REV. 04–2022)

3328 Coating, engraving, heat treating, and allied activities
(2022 NAICS code 3328)

Businesses engaged in:

Electroplating, plating, anodizing, coloring, and finishing metals and metal products
Enameling, lacquering, and varnishing metals and metal products
Engraving, chasing, or etching metals and metal products (except printing plates, jewelry, and precious
metal products)
Heat treating metals and metal products
Hot dip galvanizing metals and metal products
Powder coating metals and metal products

3329 Other fabricated metal products

(2022 NAICS code 3329)

Examples of products of this industry include:

Ball and roller bearings
Enameled iron and metal sanitary ware, sinks, bathtubs, and toilets
Fabricated pipes and fittings
Fluid power valves and hose fittings
Industrial patterns, such as foundry cores
Industrial valves
Metal ladders
Plumbing fixture fittings and trim, metal and plastics, such as faucets, shower heads, and flush valves
Safes and vaults
Small arms, ordnance, and ammunition
Steel wool

NOTE – The manufacture of:

Plastics plumbing fixtures, such as plastics tubs and shower stalls, is classified in ISI code 3261.
Cast iron pipes and fittings is classified in ISI code 3315
Safe and vault locks is classified in ISI code 3325.
Intake and exhaust valves for internal combustion engines is classified in ISI code 3363.

BE–799 (REV. 04–2022) Page 38

3331 Agriculture, construction, and mining machinery
(2022 NAICS code 3331)

Businesses engaged in manufacturing farm machinery and equipment, construction equipment, mining
equipment, and logging and forestry equipment.

Examples of products of this industry include:

Bulldozers
Coal breakers
Concrete mixers
Core and rock drills
Farm machinery and equipment (except farm conveyors)
Farm tractors
Lawnmowers and other powered home lawn and garden equipment
Mine carts
Oil and gas field equipment
Pavers
Planting, seeding, fertilizing, and harvesting machinery

NOTE – The manufacture of:

Farm hand tools and non-powered lawnmowers and other garden equipment is classified in ISI code
3322.
Coal and ore conveyors and farm conveyors and elevators is classified in ISI code 3339.
Offshore oil and gas well drilling and floating production platforms is classified in ISI code 3366.

3332 Industrial machinery

(2022 NAICS code 3332)

Examples of products of this industry include:

Bookbinding, typesetting, and other printing machinery
Chemical processing machinery and equipment
Petroleum manufacturing equipment
Food and beverage manufacturing machinery, such as:
Bakery ovens
Dough mixers
Ice cream freezers
Meat and poultry preparation equipment
Laboratory distilling equipment
Plastics compression, extrusion, injection molding, and other plastics and rubber industry machinery
Pulp, paper, and paper product machinery
Sawmill and woodworking machinery (except handheld), such as:
Band saws
Circular saws
Sanding machinery
Semiconductor machinery, such as wafer processing equipment
Sewing machines (including household)
Textile machinery

NOTE – The manufacture of:

Planes, axes, drawknives, and handsaws is classified in ISI code 3322.
Power-driven hand tools is classified in ISI code 3339.
Packaging machinery is classified in ISI code 3339.

Page 39 BE–799 (REV. 04–2022)

3333 Commercial and service industry machinery
(2022 NAICS code 3333)

Examples of products of this industry include:

Automotive maintenance equipment, except mechanic’s hand tools
Commercial cooking equipment
Commercial laundry, dry cleaning, and pressing machines
Calculators
Optical instrument and lens manufacturing, such as:
Binoculars
Lenses (except ophthalmic focus)
Microscopes
Photographic and photocopying equipment, such as:
Cameras (except television and video cameras)
Film development equipment
Projectors
Vending machines

NOTE – The manufacture of:

Sensitized film, paper, cloth, and plates is classified in ISI code 3259.
Mechanic’s hand tools is classified in ISI code 3322.
Computers and peripheral equipment is classified in ISI code 3341.
Video cameras (broadcast and studio) is classified in ISI code 3342.
Facsimile equipment is classified in ISI code 3342.
Video cameras (except broadcast and studio) is classified in ISI code 3343.
Timeclocks is classified in ISI code 3345.
Ophthalmic focus lenses, such as eyeglass lenses and contact lenses, is classified in ISI code 3391.

3334 Ventilation, heating, air-conditioning, and commercial refrigeration equipment

(2022 NAICS code 3334)

Examples of products of this industry include:

Air-conditioning (except motor vehicle) equipment, such as central and room air conditioners
Air purification equipment, such as industrial dust and fume collection equipment and warm air furnace
filters
Attic fans
Commercial refrigeration equipment, such as water coolers, soda fountains, and beer dispensing
equipment
Heating equipment, such as:
Furnaces
Heating boilers and stoves
Wall and baseboard heating units
Industrial and commercial fans and blowers, such as exhaust and ventilating fans
Industrial refrigeration equipment
Laboratory freezers

NOTE – The manufacture of:

Industrial process furnaces and ovens is classified in ISI code 3339.
Household fans (except attic), portable electric space heaters, humidifiers and dehumidifiers, and
refrigerators and freezers is classified in ISI code 3352.
Motor vehicle air conditioners and compressors is classified in ISI code 3363.

BE–799 (REV. 04–2022) Page 40

3335 Metalworking machinery
(2022 NAICS code 3335)

Businesses engaged in manufacturing machinery that cuts, molds, and shapes metal.

Examples of products of this industry include:

Cutting tools and machine tools accessories, such as twist drills and counter sinks
Industrial molds, such as die-casting and foundry-casting molds
Machine tools, such as:
Die-casting machines
Forging machines
Lathes
Milling machines
Metal molds for plaster, plastics, rubber, and glass working machinery
Rolling mill machinery and equipment
Special dies and tools, die sets, and jigs and fixtures
Wire drawing and fabricating machines

NOTE – The manufacture of:

Cutting dies (except metal cutting) is classified in ISI code 3322.
Welding and soldering equipment is classified in ISI code 3339.

3336 Engines, turbines, and power transmission equipment

(2022 NAICS code 3336)

Examples of products of this industry include:

Electric outboard motors
Gasoline and diesel engines, except motor vehicle and aircraft
Industrial high-speed drives and gears
Mechanical power transmission equipment, except motor vehicle and aircraft, such as:
Brakes
Clutches
Joints
Plain bearings and bushings
Speed changers
Turbine and turbine generator set units, such as steam, hydraulic, gas, and wind

NOTE – The manufacture of:

Motor vehicle engines and power transmission equipment is classified in ISI code 3363.
Gasoline aircraft engines, transmission equipment, and turbines is classified in ISI code 3364.

Page 41 BE–799 (REV. 04–2022)

3339 Other general purpose machinery
(2022 NAICS code 3339)

Examples of products of this industry include:

Air and gas compressors
Fluid power cylinders, actuators, pumps, and motors
Industrial process furnaces and ovens
Laboratory centrifuges
Material handling equipment, such as:
Automobile lifts
Conveyors
Elevators and escalators
Industrial trucks and tractors
Overhead traveling cranes
Nonagricultural spraying and dusting equipment
Packaging machinery
Power-driven hand tools
Pumps and pumping equipment
Scales and balances
Welding and soldering equipment

NOTE – The manufacture of:

Handheld soldering tools is classified in ISI code 3322.
Farm type tractors, agricultural spraying and dusting equipment, and construction cranes is classified in
ISI code 3331.
Bakery ovens and industrial kilns is classified in ISI code 3332.
Industrial refrigeration and air-conditioning compressors is classified in ISI code 3334.
Transformers for arc-welding is classified in ISI code 3353.
Pumps and compressors for motor vehicles is classified in ISI code 3363.

BE–799 (REV. 04–2022) Page 42

3341 Computer and peripheral equipment
(2022 NAICS code 3341)

Businesses engaged in the design and use of integrated circuits and the application of highly specialized
miniaturization technologies in the manufacture of computers and electronic products.

Machinery that incorporates electronic computers for operation or control purposes and embedded control
applications are classified in other manufacturing industries based on the classifications of the complete
machinery. Also, the manufacture of other parts such as casings, stampings, cable sets, switches, etc. for
computers are classified in other manufacturing industries based on their associated production processes.

Examples of products of this industry include:

Automatic teller machines
Computer storage devices, such as:
CD-ROM drives
Hard disk drives
Tape storage and backup drives
Computer terminals
Electronic computers, such as:
Laptops
Mainframes
Personal computers
Servers
Workstations
Peripheral equipment such as:
Keyboards
Mice, trackballs, and joystick devices
Monitors
Optical and bar code scanners
Plotters
Printers

NOTE – The manufacture of:

Digital cameras is classified in ISI code 3333.
Digital telecommunication switches, and local area network and wide area network communication
equipment, such as bridges, routers, and gateways, is classified in ISI code 3342.
Internal loaded printed circuit board devices such as sound, video, and network interface cards;
modems; and solid state storage devices for computers is classified in ISI code 3344.
Magnetic and optical recording media is classified in ISI code 3346.

Page 43 BE–799 (REV. 04–2022)

3342 Communications equipment
(2022 NAICS code 3342)

Businesses engaged in manufacturing telephone and data communications equipment that may be stand alone or
board-level components of a larger system. Businesses engaged in manufacturing radio and television broadcast
and wireless communication equipment.

Examples of products of this industry include:

Answering machines
Communications antennas
Facsimile machines
Fire and security alarm equipment
Global positioning system equipment
Intercoms
Local area network and wide area network communications equipment
Pagers
Radios, fixed and mobile
Space satellites
Studio and broadcast video cameras
Switching equipment
Telephones, wired, cordless, and cellular
Television broadcast equipment

NOTE – The manufacture of:

Household audio and video equipment is classified in ISI code 3343.
Internal and external computer modems, fax/modems and telephone transformers is classified in ISI
code 3344.
Communications signal testing and evaluation equipment is classified in ISI code 3345.

3343 Audio and video equipment

(2022 NAICS code 3343)

Businesses engaged in manufacturing electronic audio and video equipment for home entertainment, motor
vehicles, public address systems, and musical instrument amplification.

Examples of products of this industry include:

Amplifiers
Audio receivers
Speakers and speaker systems
Stereo equipment
Televisions
Video cameras (except broadcast and studio)
Digital video recorders

NOTE – The manufacture of:

Mobile radios, such as citizens band and FM transceivers for motor vehicle use, cable decoders, satellite
television equipment, and studio and broadcast video cameras is classified in ISI code 3342.
Phonograph needles and cartridges is classified in ISI code 3344.

BE–799 (REV. 04–2022) Page 44

3344 Semiconductors and other electronic components
(2022 NAICS code 3344)

Examples of products of this industry include:

Bare and loaded printed circuit boards
Electron tubes and parts
Electronic capacitors, condensers, and resistors
Electronic coils, transformers, and other inductors
Electronic switches and transducers
LCD (liquid crystal display) unit screens
Light emitting diodes
Modems
Semiconductors and related devices, such as:
Diodes
Integrated circuits
Memory chips
Optoelectronic devices
Transistors

NOTE – The manufacture of:

Glass blanks for electron tubes is classified in ISI code 3272.
Communications antennas and telephone system modules is classified in ISI code 3342.
X-ray tubes is classified in ISI code 3345.

Page 45 BE–799 (REV. 04–2022)

3345 Navigational, measuring, electromedical, and control instruments
(2022 NAICS code 3345)

Examples of products of this industry include:

Aircraft engine instruments
Automatic environmental controls for residential, commercial, and appliance use, such as:
Gas burner controls
Humidistats
Refrigeration controls
Thermostats
Communications signal testing and evaluation equipment
Electromedical and electrotherapeutic apparatus, such as:
Electrocardiographs
Hearing aids
Magnetic resonance imaging equipment
Medical ultrasound equipment
Pacemakers
Instruments and related products for measuring, displaying, and controlling industrial process variables,
such as:
Temperature, humidity, pressure, flow, level, and viscosity
Instruments for measuring and testing of electricity and electrical signals, such as:
Ammeters
Circuit testers
Voltmeters
Wattmeters
Irradiation apparatus, such as:
Computerized axial tomography (CT/CAT scanners) apparatus
Gamma-ray equipment
X-ray systems
Laboratory instruments for chemical and physical analysis of solid, fluid, gaseous, or composite material
samples, such as:
Hematology instruments
Ph meters
Spectrophotometric instruments
Meteorological equipment
Radiation detecting equipment
Search, detection, navigation, guidance, aeronautical, and nautical systems and instruments, such as:
Aircraft and missile control systems
Gyroscopes
Radar
Sonar
Surveying and drafting equipment
Totalizing fluid meters and counting devices, such as:
Fare collection equipment
Parking meters
Water and gas meters
Watches, clocks, and parts

NOTE – The manufacture of:

Optical alignment and test and inspection equipment is classified in ISI code 3333.
Global positioning system equipment is classified in ISI code 3342.
Motor control switches and relays is classified in ISI code 3353.
Appliance switches is classified in ISI code 3359.
Nonelectrical medical and therapeutic apparatus is classified in ISI code 3391.

BE–799 (REV. 04–2022) Page 46

3346 Manufacturing and reproducing magnetic and optical media
(2022 NAICS code 3346)

Examples of products or processes of this industry include:

Blank magnetic and optical recording media
Hard drive media
Laser disks
Mass duplication of audio, video, software, and other data on magnetic, optical, and similar
media
Mass reproduction of computer software (generally excluding software development) onto
CD-ROMs and game cartridges
Software and other prerecorded compact discs and tape and record reproducing
Theatrical duplication of motion pictures

NOTE – Designing, developing, or publishing prepackaged software or documentation, and integrated facilities
that publish and reproduce software, are classified in ISI code 5132.

Audio and video producing and publishing; integrated facilities that publish and reproduce audio, video, and
film materials; and related services are classified in ISI codes 5121 or 5122, depending on the product.

3351 Electric lighting equipment

(2022 NAICS code 3351)

Examples of products of this industry include:

Commercial, industrial, institutional, and residential lighting fixtures
Electric lamp bulbs and parts
Flashlights and other portable lamps
Lamp shades (except glass and plastics)
Lanterns

NOTE – The manufacture of:

Plastics lampshades is classified in ISI code 3261.
Glassware for lighting fixtures is classified in ISI code 3272.
Light emitting diodes (LEDs) is classified in ISI code 3344.
Current-carrying wiring devices for lighting fixtures is classified in ISI code 3359.
Motor vehicle lighting fixtures is classified in ISI code 3363.

3352 Household appliances

(2022 NAICS code 3352)

Examples of products of this industry include:

Dishwashers and disposals
Electric blankets and portable electric space heaters
Refrigerators, freezers, stoves, ovens, and other major household appliances
Toasters, household vacuum cleaners, ceiling fans, and other small electrical
appliances and housewares
Washers and dryers, household and coin-operated

NOTE – The manufacture of:

Household sewing machines is classified in ISI code 3332.
Commercial and industrial cooking and cleaning equipment is classified in ISI code 3333.
Commercial and industrial refrigerators, room air conditioners, attic fans, and commercial
ventilation and exhaust fans is classified in ISI code 3334.

Page 47 BE–799 (REV. 04–2022)

3353 Electrical equipment
(2022 NAICS code 3353)

Examples of products of this industry include:

Motors and generators such as:
Fractional and integral horsepower electric motors
Land transportation motors and generators
Prime mover generator sets
Power, distribution, and specialty transformers, such as:
Fluorescent ballasts
Lighting transformers
Welding transformers
Relays and industrial controls, such as:
Electronic relays
Solenoid switches
Switchgear and switchboard apparatus, such as:
Circuit breakers
Control panels
Fuses

NOTE – The manufacture of:

Turbine generator set units and electric outboard motors is classified in ISI code 3336.
Electronic transformers and switches is classified in ISI code 3344.
Environmental controls and industrial process control instruments is classified in ISI code 3345.
Switches for electrical wiring is classified in ISI code 3359.
Starting motors and generators for internal combustion engines is classified in ISI code 3363.

3359 Other electrical equipment and components

(2022 NAICS code 3359)

Examples of products of this industry include:

Batteries
Carbon and graphite electrodes and brushes
Conduits, junction boxes, and other noncurrent-carrying wiring devices
Current-carrying wiring devices, such as ground fault circuit interrupters and wiring switches
Electric bells and gongs
Electrical cord sets
Electric garage door and other electric openers
Electrical outlets, switches, and other current-carrying wiring devices
Fiber-optic cable from purchased fiber-optic strand
Insulated nonferrous wire and cable from purchased wire
Industrial capacitors and condensers
Surge suppressors
Uninterruptible power supplies

NOTE – The manufacture of:

Porcelain and ceramic insulators is classified in ISI code 3271.
Unsheathed fiber-optic materials is classified in ISI code 3272.
Drawn nonferrous wire is classified in ISI code 3313 or 3314 (depending on the material drawn).
Cable sets consisting of insulated wire and connectors for electronic applications is classified in ISI code
3344.
Electronic capacitors, condensers, laser diodes, and semiconductor rectifiers is classified in ISI code
3344.

BE–799 (REV. 04–2022) Page 48

3361 Motor vehicles
(2022 NAICS code 3361)

Businesses engaged in manufacturing complete motor vehicles (body and chassis or unibody), or chassis only.

Examples of products of this industry include:

Automobiles and minivans
Buses
Heavy-duty trucks
Light trucks and sport utility vehicles
Motor homes (complete)

NOTE – Manufacturing off-highway construction equipment is classified in ISI code 3331.

3362 Motor vehicle bodies and trailers

(2022 NAICS code 3362)

Businesses engaged in manufacturing motor vehicle bodies, cabs, automobile and utility trailers, truck trailer
chassis, detachable trailer bodies, and detachable trailer chassis. The products may be sold separately or may be
assembled on purchased chassis and sold as complete vehicles.

Examples of products of this industry include:

Automobile bodies
Covers for mounting on pickup trucks
Motor homes on a purchased chassis
Travel trailers and campers
Truck bodies
Truck cabs

NOTE – The manufacture of:

Mobile homes is classified in ISI code 3210.
Motor homes chassis and assembly of complete motor homes is classified in ISI code 3361.

Page 49 BE–799 (REV. 04–2022)

3363 Motor vehicle parts
(2022 NAICS code 3363)

Examples of products of this industry include:

Air bags
Brake systems and related components
Electrical and electronic equipment for motor vehicles, such as:
Alternators
Cruise control mechanisms
Electronic control modules
Ignition apparatus and parts
Starters
Filters for internal combustion engines
Fuel injection systems
Gasoline engine parts, whether or not for vehicular use, such as:
Carburetors
Crankshafts
Pistons
Valves
Water pumps
Gasoline engines for motor vehicles
Lighting fixtures for vehicles
Metal stampings
Motor vehicle air-conditioning systems
Mufflers
Radiators
Seating and interior trim
Steering and suspension components (except springs), such as:
Ball joints
Shock absorbers
Tie rods
Transmissions and power train parts, such as:
Clutches
Torque converters
Universal joints

NOTE – The manufacture of:

Stationary and diesel engines is classified in ISI code 3336.
Car stereos is classified in ISI code 3343.
Automotive lamps and bulbs is classified in ISI code 3351.
Electric motors for motor vehicles is classified in ISI code 3353.
Batteries is classified in ISI code 3359.

BE–799 (REV. 04–2022) Page 50

3364 Aerospace products and parts
(2022 NAICS code 3364)

Businesses engaged in (1) manufacturing complete aircraft, missiles, and space vehicles; (2) manufacturing
engines, propulsion units, and auxiliary equipment and parts; (3) developing and making prototypes of aerospace
products; and (4) factory conversion and overhaul of aircraft and propulsion systems.

Examples of products of this industry include:

Aircraft
Aircraft engines, parts, and components
Guided missiles
Rockets
Spacecraft and their parts, except satellites

NOTE – The manufacture of:

Aircraft fluid valve assemblies is classified in ISI code 3329.
Space satellites is classified in ISI code 3342.
Aeronautical, navigational, and guidance systems is classified in ISI code 3345.
Aircraft internal combustion engines and parts is classified in ISI code 3363.

The repair of aircraft or aircraft engines (except overhaul, conversion, or rebuilding) is classified in ISI code 4880.

3365 Railroad rolling stock

(2022 NAICS code 3365)

Examples of products or activities of this industry include:

Locomotives and their frames and parts, manufacturing and/or rebuilding
Rail layers and ballast distributors
Railroad, street, and rapid transit cars
Railway track maintenance equipment

NOTE – Repair businesses owned by railroad and local transit companies are classified in ISI code 4880.

Repair businesses not owned by railroad and local transit companies are classified in ISI code 8110.

3366 Ship and boat building

(2022 NAICS code 3366)

Businesses engaged in operating a shipyard or manufacturing boats. Shipyards are fixed facilities with drydocks
and fabrication equipment capable of building a ship. Activities of shipyards include the construction of ships; their
repair, conversion, and alteration; the production of prefabricated ship and barge sections; and specialized
services, such as ship scaling.

Examples of products of this industry include:

Barges
Canoes
Cruise ships
Freighters
Offshore oil and gas well drilling and production platforms (whether or not self-propelled)
Recreational power boats
Sailboats
Submarines

Page 51 BE–799 (REV. 04–2022)

3369 Other transportation equipment
(2022 NAICS code 3369)

Examples of products of this industry include:

Bicycles
Golf carts
Military armored vehicles and tanks
Motorcycles
Self-propelled weapons
Snowmobiles

3370 Furniture and related products

(2022 NAICS code 337)

Businesses engaged in producing furniture and related articles. Processes used include cutting, bending,
molding, laminating, and assembling materials such as wood, metal, glass, plastics, and rattan. Furniture may be
produced on a stock or custom basis and may be shipped assembled or unassembled.

Examples of products of this industry include:

Bathroom vanities
Blinds and shades
Cabinets (except those for televisions, stereos, and sewing machines)
Custom architectural woodwork and millwork
Display fixtures
Furniture frames and parts
Laboratory furniture (except dental)
Mattresses
Metal, wood, plastic, rattan, and wicker household furniture
Office and institutional furniture and fixtures
Showcases, partitions, shelving, and lockers
Upholstered wood household furniture
Wall shelving units

NOTE – The manufacture of:

Curtains, draperies, and canvas awnings is classified in ISI code 3140.
Seating for transportation equipment is classified in ISI code 3363.
Specialized hospital and dental furniture is classified in ISI code 3391.
Wood cabinets for televisions, stereos, and sewing machines is classified in ISI code 3210.

BE–799 (REV. 04–2022) Page 52

3391 Medical equipment and supplies
(2022 NAICS code 3391)

Examples of products of this industry include:

Dental equipment and supplies, such as:
Artificial teeth
Dental chairs
Dental hand instruments
Ophthalmic goods, such as:
Contact lenses
Eyeglasses
Goggles
Sunglasses
Surgical and medical instruments, appliances, and supplies, such as:
Catheters
Hospital beds
Syringes

NOTE – The manufacture of:

Molded plastic lens blanks is classified in ISI code 3261.
Molded glass lens blanks is classified in ISI code 3272.
Laboratory distilling equipment is classified in ISI code 3332.
Laboratory furnaces, ovens, scales and balances, and centrifuges is classified in ISI code 3339.
X-ray apparatus and electromedical apparatus is classified in ISI code 3345.

Retailing and grinding of prescription eyeglasses and contact lenses is classified in ISI code 4561.

3399 Other miscellaneous manufacturing

(2022 NAICS code 3399)

Includes businesses engaged in the following:

1. Manufacturing jewelry and silverware

Businesses engaged in one or more of the following: (1) manufacturing, engraving, chasing, or etching jewelry,
metal personal goods, or precious metal flatware; (2) stamping coins; (3) manufacturing unassembled jewelry
parts; (4) cutting, slabbing, tumbling, carving, engraving, polishing, or faceting precious or semiprecious stones
and gems; and (5) drilling, sawing, and peeling cultured and costume pearls.

Examples of jewelry and silverware products include:

Bracelets
Brooches and pins
Lapidary work
Necklaces
Precious metal (except precious plated) cutlery
Rings, precious and costume

NOTE – The manufacture of:

Synthetic stones or gem stones is classified in ISI code 3279.
Nonprecious and precious plated metal cutlery and flatware is classified in ISI code 3322.

Page 53 BE–799 (REV. 04–2022)

2. Manufacturing sporting and athletic goods

Examples of sporting and athletic goods products include:

Baseball, basketball, football, and soccer equipment
Billiard and pool tables
Fishing tackle and equipment

NOTE – The manufacture of:

Athletic apparel is classified in ISI code 3150.
Athletic footwear is classified in ISI code 3160.
Small arms and small arms ammunition is classified in ISI code 3329.

3. Manufacturing dolls, toys, and games

Examples of doll, toy, and game products include:

Craft and hobby kits
Dolls, doll clothes, and action figures
Games (including electronic)

NOTE – The manufacture of:

Electronic video game cartridges and mass reproduction of these cartridges is classified in ISI code
3346.
Bicycles and metal tricycles is classified in ISI code 3369.

4. Manufacturing office supplies (except paper)

Examples of office supply products include:

Artists’ air brushes, palettes, colors, and waxes
Crayons and chalks
Pens, pencils, and refill cartridges
Stamps, hand and embossing
Staplers and pencil sharpeners

NOTE – The manufacture of:

Paper office supplies is classified in ISI code 3222.
Inkjet and toner cartridges is classified in ISI code 3259.
Rubber erasers is classified in ISI code 3262.
Drafting tables and boards is classified in ISI code 3370.

5. Manufacturing signs

Businesses engaged in manufacturing signs and related displays of all materials (except printing paper and
paperboard).

NOTE – Manufacturing die-cut paperboard displays is classified in ISI code 3222.

Printing signs is classified in ISI code 3231.
Sign lettering and painting is classified in ISI code 5418.

BE–799 (REV. 04–2022) Page 54

6. All other miscellaneous manufacturing

Examples of other miscellaneous manufactured products include:

Brooms, brushes, and mops
Burial caskets
Candles
Electronic cigarettes
Coin-operated amusement machines
Fasteners, buttons, needles, and pins
Gaskets, packing, and sealing devices
Hair pieces
Musical instruments
Portable fire extinguishers
Tobacco pipes
Umbrellas

Page 55 BE–799 (REV. 04–2022)

 WHOLESALE TRADE
The wholesale trade sector (ISI codes 4231–4251) comprises businesses engaged in wholesaling merchandise,
generally without transformation, and rendering services incidental to the sale of merchandise.

The wholesaling process is an intermediate step in the distribution of merchandise. Wholesalers are organized to
sell or arrange the purchase or sale of (1) goods for resale (goods sold to other wholesalers or retailers), (2)
capital or durable nonconsumer goods, and (3) raw and intermediate materials and supplies used in production.

Wholesalers sell merchandise to other businesses and normally operate from a warehouse or office. These
warehouses and offices are characterized by having little or no display of merchandise. In addition, neither the
design nor the location of the premises is intended to solicit walk-in traffic. Wholesalers do not normally use
advertising directed to the general public. Customers are generally reached initially via telephone, in-person
marketing, or by specialized advertising that may include Internet and other electronic means.

In general, wholesaling denotes sales in large volumes, though durable nonconsumer goods may be sold in
single units. Sales of capital or durable nonconsumer goods used in the production of goods and services, such
as farm machinery, medium- and heavy-duty trucks, and industrial machinery are included in wholesale trade.

The sector comprises two main types of wholesalers: (1) merchant wholesalers that sell goods on their own
account and (2) business-to-business electronic markets, agents, and brokers that arrange sales and purchases
for others, generally for a commission or fee.

MERCHANT WHOLESALERS, DURABLE GOODS

4231 Motor vehicle and motor vehicle parts and supplies merchant wholesalers
(2022 NAICS code 4231)

Businesses engaged in the merchant wholesale distribution of products such as:

Automobiles
Motor homes
Motor vehicles supplies, parts, and accessories
Motorcycles
Tires and tubes
Trailers
Trucks

NOTE – Merchant wholesaling of motorized passenger golf carts is classified in ISI code 4238.

4232 Furniture and home furnishing merchant wholesalers

(2022 NAICS code 4232)

Businesses engaged in the merchant wholesale distribution of products such as:

Carpets and other floor surfaces
China and glassware
Household-type furniture
Household-type kitchen utensils and pans
Linens and towels
Office furniture
Public building furniture

NOTE – Merchant wholesaling of:

Hospital beds and medical furniture is classified in ISI code 4234.
Precious metal flatware is classified in ISI code 4239.

BE–799 (REV. 04–2022) Page 56

4233 Lumber and other construction materials merchant wholesalers
(2022 NAICS code 4233)

Businesses engaged in the merchant wholesale distribution of products such as:

Asphalt and concrete mixtures
Brick and stone
Doors and windows and frames (all materials)
Fencing
Glass
Lumber
Mobile homes and prefabricated buildings
Plywood
Reconstituted wood fiber products
Roofing, siding, and insulation materials
Wood and metal millwork

NOTE – Merchant wholesaling of:

Refractory brick is classified in ISI code 4238.
Timber and timber products is classified in ISI code 4239.

4234 Professional and commercial equipment and supplies merchant wholesalers

(2022 NAICS code 4234)

Businesses engaged in the merchant wholesale distribution of products such as:

Balances and scales
Commercial cooking and food service equipment
Computers, peripheral equipment, and software
Electrical signs
Mailing machines and equipment
Medical, dental, and hospital equipment and supplies
Ophthalmic goods
Photocopy machines, microfilm machines, and other office equipment
Photographic cameras, film, accessories, and equipment
Shelving and store fixtures
Video cameras (except household-type)

NOTE – Merchant wholesaling of modems and other electronic communications equipment is classified in ISI
code 4236.

Selling, planning, and designing computer systems that integrate computer hardware, software, and
communication technologies are classified in ISI code 5415.

Page 57 BE–799 (REV. 04–2022)

 0HWDODQGPLQHUDO H[FHSWSHWUROHXP PHUFKDQWZKROHVDOHUV
(2022 NAICS code 4235)

In addition to merchant wholesaling of the products listed below, this industry includes metal service centers.
These centers maintain inventory and may perform value-added functions such as sawing, shearing, bending,
leveling, cleaning, or edging on a custom basis as part of sales transactions.

Businesses engaged in the merchant wholesale distribution of primary metal products such as:
Bars
Castings
Ingots
Nails, spikes, and rods
Non-insulated wire
Non-threaded pipe
Plates
Sheets

Businesses engaged in the merchant wholesale distribution of minerals such as:

Coal and coke
Metal ores
Nonmetallic minerals (except those used in construction, such as sand and gravel)

127( – Merchant wholesaling of:

Nonmetallic minerals used in construction is classified in ISI code 4233.
Gold, silver, and platinum is classified in ISI code 4239.
Crude petroleum is classified in ISI code 4247.

 +RXVHKROGDSSOLDQFHVDQGHOHFWULFDODQGHOHFWURQLFJRRGVPHUFKDQWZKROHVDOHUV
(2022 NAICS code 4236)

Businesses engaged in the merchant wholesale distribution of products such as:

Electrical apparatus and equipment
Electrical light fixtures
Household-type appliances, including gas appliances
Household-type audio and video equipment, such as televisions and radios
Household-type refrigerators and freezers
Telecommunications equipment
Unloaded computer boards
Wiring supplies and electrical construction materials

127( – Merchant wholesaling of computers, computer peripheral equipment, and loaded computer boards is
classified in ISI code 4234.

Merchant wholesaling of gas and electric water heaters and heating stoves (non-cooking) is classified in
ISI code 4237.

BE–799 (REV. 04–2022) Page 58

4237 Hardware, and plumbing and heating equipment and supplies merchant wholesalers
(2022 NAICS code 4237)

Businesses engaged in the merchant wholesale distribution of products such as:

Automotive air-conditioning equipment
Central air-conditioning equipment
Bolts, nuts, rivets, and screws
Hand tools
Hardware
Knives
Plumbing and heating equipment and supplies
Refrigeration equipment (except household-type)
Water heaters, electric and gas

NOTE – Merchant wholesaling of household room air-conditioners, refrigerators, and freezers is classified in ISI
code 4236.

4238 Machinery, equipment, and supplies merchant wholesalers

(2022 NAICS code 4238)

Businesses engaged in the merchant wholesale distribution of products such as:

Construction, mining, and logging machinery and equipment
Farm and garden machinery and equipment
Industrial machinery and equipment
Industrial supplies
Service industry equipment and supplies
Transportation equipment and supplies (except motor vehicles and marine pleasure craft), such as:
Aircraft
Motorized passenger golf carts
Railroad cars
Ships

NOTE – Merchant wholesaling of:

Motor vehicles and motor vehicles parts is classified in ISI code 4231.
Automotive and janitorial chemicals is classified in ISI code 4246.

4239 Miscellaneous durable goods merchant wholesalers

(2022 NAICS code 4239)

Businesses engaged in the merchant wholesale distribution of products such as:

Firearms and ammunition
Flatware, including precious metal
Jewelry, watches, and precious stones and metals
Marine pleasure craft, equipment, and supplies
Musical instruments
Prerecorded music and video
Recyclable materials
Sporting and recreational goods and supplies, including specialty sport footwear
Timber and timber products, except lumber
Toy and hobby goods and supplies

NOTE – Merchant wholesaling of athletic apparel is classified in ISI code 4243.

Sorting recyclable materials is classified ISI code 5620.

Page 59 BE–799 (REV. 04–2022)

 MERCHANT WHOLESALERS, NONDURABLE GOODS

4241 Paper and paper product merchant wholesalers

(2022 NAICS code 4241)

Businesses engaged in the merchant wholesale distribution of products such as:

Greeting cards
Paperboard, boxes, and bags
Disposable plastics products
Shipping supplies
Paper towels and napkins
Office paper, printing and writing paper
Office supplies

4242 Drugs and druggists’ sundries merchant wholesalers

(2022 NAICS code 4242)

Businesses engaged in the merchant wholesale distribution of products such as:

Biological and medical products
Botanical herbs and drugs
Pharmaceuticals
Vitamins

4243 Apparel, piece goods, and notions merchant wholesalers

(2022 NAICS code 4243)

Businesses engaged in the merchant wholesale distribution of products such as:

Clothing
Footwear
Piece goods, fabrics, yarns, thread, and notions

NOTE – Converters who buy fabric goods in the grey, have them finished on contract, and sell at wholesale are
classified in ISI code 3130.

Merchant wholesalers of industrial yarns are classified in ISI code 4249.

BE–799 (REV. 04–2022) Page 60

4244 Grocery and related product merchant wholesalers
(2022 NAICS code 4244)

Businesses engaged in the merchant wholesale distribution of products such as:

Canned foods
Confectioneries and snack foods
Dairy products
Fish and seafood
Fresh fruit and vegetables
Frozen foods (packaged)
General line groceries
Meat and meat products
Pet food
Poultry (including live poultry) and poultry products
Soft drinks

NOTE – Pasteurizing and bottling milk is classified in ISI code 3115.

Slaughtering and dressing of poultry is classified in ISI code 3116.

Canning or freezing seafood is classified in ISI code 3117.

Roasting coffee is classified in ISI code 3119.

Bottling soft drinks is classified in ISI code 3121.

Merchant wholesaling of grains, field beans, and livestock is classified in ISI code 4245.

Merchant wholesaling of beer, wine, and distilled alcoholic beverages is classified in ISI code 4248.

4245 Farm product raw material merchant wholesalers

(2022 NAICS code 4245)

In addition to merchant wholesaling of the products listed below, this industry also includes businesses engaged
in operating grain elevators primarily for the purpose of merchant wholesaling.

Businesses engaged in the merchant wholesale distribution of products such as:

Grains and field beans
Hides and pelts
Leaf tobacco
Livestock
Raw cotton

NOTE – Merchant wholesaling of:

Field and garden seeds is classified in ISI code 4249.
Live poultry is classified in ISI code 4244.

Page 61 BE–799 (REV. 04–2022)

4246 Chemical and allied products merchant wholesalers
(2022 NAICS code 4246)

Businesses engaged in the merchant wholesale distribution of products such as:

Acids
Dyestuffs
Explosives
Industrial chemicals and salts
Plastics materials and resins
Plastics films, sheets, rods, and tubes

NOTE – Merchant wholesaling of:

Ammunition and fireworks is classified in ISI code 4239.
Biological, medical, and pharmaceutical products is classified in ISI code 4242.
Agricultural chemicals and fertilizers is classified in ISI code 4249.
Paints and varnishes is classified in ISI code 4249.

4247 Petroleum and petroleum products merchant wholesalers

(2022 NAICS code 4247)

Businesses engaged in the merchant wholesale distribution of products such as:

Crude petroleum and petroleum products, such as fuel oil, gasoline, and lubricating oil
Liquid petroleum gas

4248 Beer, wine, and distilled alcoholic beverage merchant wholesalers

(2022 NAICS code 4248)

Businesses engaged in the merchant wholesale distribution of products such as:

Beer, ale, lager, and fermented malt beverages
Distilled alcoholic beverages
Neutral spirits and ethyl alcohol used in blended wines and distilled liquors
Wine

4249 Miscellaneous nondurable goods merchant wholesalers

(2022 NAICS code 4249)

Businesses engaged in the merchant wholesale distribution of products such as:

Agricultural chemicals, pesticides, and fertilizers
Books, periodicals, and newspapers
Farm supplies
Flowers and nursery stock
Industrial yarns
Paints, varnishes, and wallpapers
Pet supplies (except pet food)
Tobacco and tobacco products

NOTE – Merchant wholesaling of pet food is classified in ISI code 4244.

BE–799 (REV. 04–2022) Page 62

 WHOLESALE TRADE AGENTS AND BROKERS

4251 Wholesale trade agents and brokers

(2022 NAICS code 4251)

Wholesale trade agents and brokers acting on behalf of buyers or sellers in the wholesale distribution of goods,
including those that use the internet or other electronic means to bring together buyers and sellers.

Agents and brokers do not take title to the goods being sold but rather receive a commission or fee for their
service. Agents and brokers for all durable and nondurable goods are included in this industry.

NOTE – Group purchasing organizations purchasing and selling goods on their own account are classified in ISI
codes 4231–4249.

Group purchasing organizations acting as agents for services are classified in ISI code 5619.

Page 63 BE–799 (REV. 04–2022)

 RETAIL TRADE
The retail trade sector (ISI codes 4410–4596) comprises businesses selling merchandise, generally without
transformation, and rendering services incidental to the sale of merchandise. Establishments engaged in the
direct sale and home delivery of products, such as home heating oil dealers and home delivery newspaper
routes, are included here. Retail establishments typically sell merchandise to the general public for personal or
household consumption, but some also serve business and institutional clients. These include office supply
retailers, computer, and software retailers, building materials dealers, plumbing supply retailers, and electrical
supply retailers. Businesses may be engaged in providing after-sales services such as repair and installation.
Businesses that both manufacture and sell their products to the general public, such as retail bakeries, are
classified in manufacturing, not retail trade.

Providers of digital intermediary platforms that facilitate the retail trade between the provider and consumer of
goods without taking ownership of the merchandise being sold are classified with the industry of the good being
sold. For example, a business which facilitates automotive sales between customers and retailers but does not
take ownership of the automobile during the transaction, would be classified in ISI code 4410.

4410 Motor vehicles and parts dealers

(2022 NAICS code 441)

Examples of businesses in this industry include:

Automobile dealers
Automotive parts and accessories dealers
Boat dealers
Light truck dealers
Motorcycle dealers
Recreational vehicle dealers
Tire dealers
Utility trailer dealers

NOTE – Selling of medium- and heavy-duty trucks is classified in ISI code 4231.

Selling and installing automotive parts other than tires is classified in ISI code 8110.

4440 Building material and garden equipment and supplies dealers

(2022 NAICS code 444)

Examples of businesses in this industry include:

Building materials and supplies dealers
Hardware retailers
Home centers
Lawn and garden equipment and supplies retailers
Nursery, garden center, and farm supply retailers
Outdoor power equipment retailers
Paint and wallpaper retailers

BE–799 (REV. 04–2022) Page 64

 NOTE – Retailing of:
Candy and chocolate made on the premises not for immediate consumption is classified in ISI code
3113.
A general line of baked goods made on the premises not for immediate consumption is classified in ISI
code 3118.
Convenience stores that sell gasoline are classified in ISI code 4571.

4491 Furniture and home furnishings retailers

(2022 NAICS code 4491)

Examples of businesses in this industry include:

Floor coverings retailers
Household furniture retailers
Kitchenware retailers
Office furniture (except in combination with office equipment and supplies) retailers
Outdoor furniture retailers
Window treatment retailers

NOTE – Retailing of:

Custom made curtains and drapes made on premises is classified in ISI code 3140.
Custom made furniture made on premises is classified in ISI code 3370.
Used furniture is classified in ISI code 4596.

Renting furniture is classified in ISI code 5329.

4492 Electronics and appliance retailers

(2022 NAICS code 4492)

Examples of businesses in this industry include:

Camera and photographic supplies retailers
Cellular telephone retailers
Computers, peripherals, and prepackaged software retailers
Household appliance retailers
Prerecorded music and video retailers

NOTE – Retailing of:

Automotive electronic sound systems are classified in ISI code 4410.
Computers, peripherals, and prepackaged software in combination with retailing office equipment,
furniture and supplies is classified in ISI code 4596.

4550 General merchandise retailers

(2022 NAICS code 455)

Retailing a large variety of goods with no one merchandise line predominating.

Examples of businesses in this industry include:

Department stores
Dollar stores
General stores
Home and auto supply stores
Supercenters
Warehouse clubs

Page 65 BE–799 (REV. 04–2022)

4550 General merchandise retailers
(2022 NAICS code 455)

Retailing a large variety of goods with no one merchandise line predominating.

Examples of businesses in this industry include:

Department stores
Dollar stores
General stores
Home and auto supply stores
Supercenters
Warehouse clubs

4561 Health and personal care retailers

(2022 NAICS code 4561)

Examples of businesses in this industry include:

Cosmetics, beauty supplies, and perfume retailers
Health and personal care retailers selling items such as food supplements, hearing aids, and
convalescent supplies
Optical goods retailers
Pharmacies and drug retailers

NOTE – Grinding without retailing optical lenses is classified in ISI code 3391.

4571 Gasoline stations

(2022 NAICS code 4571)

Retailing motor fuels and automotive oils. This includes businesses that sell motor fuels in combination with
convenience store items and/or repair services. These establishments have specialized equipment for storing and
dispensing automotive fuels.

NOTE – Businesses engaged solely in repairing motor vehicles are classified in ISI code 8110.

4572 Fuel dealers

(2022 NAICS code 4572)

Retailing heating oil, liquefied petroleum (LP) gas, and other fuels via direct selling (i.e., home delivery).

NOTE – Retailing automotive fuels are classified in ISI code 4571.

Merchant wholesale distribution of petroleum and petroleum products, including liquefied petroleum (LP) gas, with
or without bulk liquid storage facilities are classified in ISI code 4247

4580 Clothing, clothing accessories, shoe, and jewelry retailers

(2022 NAICS code 458)

Examples of businesses in this industry include:

Clothing and clothing accessories retailers
Jewelry retailers
Luggage and leather goods retailers
Shoe retailers

NOTE – Cutting and setting gemstones is classified in ISI code 3399.

Retailing specialty sports footwear (e.g., bowling shoes, golf shoes, spiked shoes) is classified in ISI code 4591.

BE–799 (REV. 04–2022) Page 66

4591 Sporting goods, hobby and musical instrument retailers
(2022 NAICS code 4591)

Examples of businesses in this industry include:

Hobby, games, and toy retailers
Musical instrument and supplies retailers
Sewing, needlework, and piece goods retailers
Sporting goods retailers

NOTE – Retailing new computer game software, prerecorded music, and videos are classified in ISI code 4492.

4592 Book retailers and news dealers

(2022 NAICS code 4592)

Retailing of new books, newspapers, magazine, and other periodicals (without publishing).

NOTE – Retailing used books (including used rare books), newspapers, magazines, and other periodicals are
classified in ISI code 4596.

4596 Miscellaneous retailers

(2022 NAICS 4593-45996)

Art dealers
Florists
Manufactured (mobile) home dealers
Office equipment and supplies retailers
Gift, novelty, and souvenir retailers
Used merchandise retailers
Pet and pet supplies retailers
Tobacco, electronic cigarette, and other smoking supplies retailers

Page 67 BE–799 (REV. 04–2022)

 TRANSPORTATION AND WAREHOUSING
The transportation and warehousing sector (ISI codes 4810–4939) comprises businesses providing
transportation of passengers and cargo, scenic and sightseeing transportation, support activities related to
transportation, and warehousing and storage for goods. Businesses in transportation use transportation
equipment or transportation-related facilities as a productive asset.

Providers of digital intermediary platforms that facilitate the exchange between the provider and consumer of
transportation and warehousing services without actually providing the service being sold are classified with the
industry of the service being sold. For example, a digital intermediary that facilitates personal automotive
transportation between a driver and passenger would be classified in ISI code 4850.

4810 Air transportation

(2022 NAICS code 481)

Businesses engaged in providing scheduled and nonscheduled air transportation of passengers and/or cargo
using aircraft such as airplanes and helicopters.

NOTE – Scenic and sightseeing air transportation is classified in ISI code 4870.

Air courier services are classified in ISI code 4920.

4821 Rail transportation

(2022 NAICS code 4821)

Businesses engaged in providing rail transportation of passengers and/or cargo using railroad rolling stock. The
railroads either operate on networks—with physical facilities, labor force, and equipment spread over an extensive
geographic area—or operate over a short distance on a local rail line.

NOTE – Commuter rail and urban rapid transit are classified in ISI code 4850.

Scenic and sightseeing rail transportation is classified in ISI code 4870.

Operating switching and terminal facilities as a separate business is classified in ISI code 4880.

4833 Petroleum tanker operations

(Part of 2022 NAICS code 483)

Businesses engaged in operating water craft on the deep seas or coastal and inland waterways for the
transportation of crude petroleum, petroleum products, or liquid natural gas. Businesses in this industry can either
own or lease the water craft. The services can be rendered for the firm’s own account, the account of affiliated
persons, or the account of unaffiliated persons.

4839 Other water transportation

(Part of 2022 NAICS code 483)

Businesses engaged in providing water transportation of passengers and cargo (except petroleum and related
products, which is in ISI code 4833) using water craft such as ships, barges, and boats either on the deep sea or
coastal and inland waterways.

NOTE – Scenic and sightseeing water transportation is classified in ISI code 4870.

Operating floating casinos is classified in ISI code 7130.

BE–799 (REV. 04–2022) Page 68

4840 Truck transportation
(2022 NAICS code 484)

Businesses engaged in providing local and long-distance over-the-road transportation of cargo using motor
vehicles, such as trucks and tractor trailers. This industry includes specialized trucking, such as moving of
household and office goods.

4850 Transit and ground passenger transportation

(2022 NAICS code 485)

Businesses engaged in operating urban transit and commuter rail systems and in providing chartered bus, school
bus, and interurban bus transportation, and taxi and limousine service.

NOTE – Scenic and sightseeing ground transportation is classified in ISI code 4870.

Ambulance services are classified in ISI code 6210.

4863 Pipeline transportation of crude oil, refined petroleum products, and natural gas
(2022 NAICS codes 4861, 4862, and 48691)

Businesses engaged in the use of distribution and transmission pipelines to transport crude oil, refined petroleum
products, and natural gas. The pipeline transportation of natural gas also includes storage of natural gas.

NOTE – Pipeline transportation of natural gas to the end consumer is classified in ISI code 2212.

4868 Other pipeline transportation

(2022 NAICS code 48699)

Businesses engaged in the use of distribution and transmission pipelines to transport commodities such as coal
and slurry.

NOTE – Pipeline transportation of water by utilities is classified in ISI code 2213.

4870 Scenic and sightseeing transportation

(2022 NAICS code 487)

Businesses engaged in the use of transportation equipment to provide recreation and entertainment. The activity
is local in nature, usually involving a same-day return to the point of departure.

Examples of businesses in this industry include:

Charter fishing boats
Hot air balloon rides
Sightseeing buses and trolleys
Steam train excursions

Page 69 BE–799 (REV. 04–2022)

4880 Support activities for transportation
(2022 NAICS code 488)

Businesses engaged in providing services to transportation carriers or to the general public, which support a
single mode or several modes of transportation.

Examples of activities in this industry include:

Aircraft and rail transportation equipment maintenance and repair
Airport operation
Cargo handling
Freight forwarding
Motor vehicle towing
Port and harbor operation
Rail terminal operation

NOTE – Businesses engaged in providing complete overhauls or rebuilding of transportation equipment are
classified in transportation equipment manufacturing according to the type of equipment.

4920 Couriers and messengers

(2022 NAICS code 492)

Businesses engaged in providing air, surface, or combined courier delivery services of parcels, letters, and
documents. Deliveries of meals and groceries on a fee basis are also included.

4932 Petroleum storage for hire

(Part of 2022 NAICS code 49319)

Businesses engaged in operating bulk petroleum storage facilities and terminals for hire.

4939 Other warehousing and storage

(2022 NAICS codes 49311, 49312, 49313, and part of 49319)

Businesses engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods,
farm products, and other warehouse products, except petroleum.

NOTE – Renting space for self storage of goods (mini-warehouses) is classified in ISI code 5310.

Storing hazardous materials for treatment and disposal is classified in ISI code 5620.

BE–799 (REV. 04–2022) Page 70

 INFORMATION
The Information sector (ISI codes 5121–5192) comprises businesses engaged in producing and distributing
information and cultural products; providing the means to transmit or distribute these products as well as data or
communications; and processing data. (Cultural products are those that directly express attitudes, opinions,
ideas, values, and artistic creativity; provide entertainment; or offer information and analysis concerning the past
and present.)

5121 Motion picture and video industries

(2022 NAICS code 5121)

Businesses engaged in the production and/or distribution of motion pictures, videos, television programs, or
commercials; in the exhibition of motion pictures; or in the provision of postproduction and related services, such
as editing, closed captioning, animation, and special effects.

NOTE – Mass duplication and packaging of video discs, tapes, and film is classified in ISI code 3346.

Providing audio services for film, television, and video productions is classified in ISI code 5122.

5122 Sound recording industries

(2022 NAICS code 5122)

Businesses engaged in producing and distributing musical recordings, in publishing music, or in providing sound
recording and related services. This includes integrated record production and distribution.

NOTE – Mass duplication of recorded products is classified in ISI code 3346.

5131 Newspaper, periodical, book, and directory publishers

(2022 NAICS code 5131)

Businesses engaged in publishing newspapers, magazines, other periodicals, books, directories and mailing lists,
and other works, such as calendars, greeting cards, and maps. These works are characterized by the intellectual
creativity required in their development and are usually protected by copyright. Businesses may create the works
in-house or may contract for, purchase, or compile works that were originally created by others. These works may
be published in one or more formats, such as print and/or electronic form, including proprietary electronic
networks or exclusively on the internet. Businesses may print, reproduce, or offer direct access to the works
themselves or may arrange with others to carry out such functions.

NOTE – Printing newspapers, periodicals, books, and greeting cards but not publishing is classified in ISI code
3231.

Book clubs primarily engaged in direct sales activities without publishing are classified in ISI code 4592.

Music publishers are classified in ISI code 5122.

Operating Web search portals is classified in ISI code 5192.

Supplying the news media with information such as news, reports, and pictures is classified in ISI code 5162.

Page 71 BE–799 (REV. 04–2022)

5132 Software publishers
(2022 NAICS code 5132)

Businesses engaged in computer software publishing or publishing and reproduction. Such businesses carry out
operations necessary for producing and distributing computer software such as designing, providing
documentation, assisting in installation, and providing support services to software purchasers. These businesses
may design, develop, and publish or only publish. These businesses may publish and distribute software through
subscriptions and/or downloads.

NOTE – Mass duplication of computer software is classified in ISI code 3346.

Providing access to software for clients from a central host site is classified in ISI code 5182.

Designing or developing software to meet the needs of specific users is classified in ISI code 5415.

Operating Internet gaming sites without publishing are classified in ISI code 5162

5161 Radio and television broadcasting stations

(2022 NAICS code 5161)

Businesses engaged in operating radio or television broadcasting stations for the programming and transmission
of programs to the public. Programming may originate in their own studio, from an affiliated network, or from
external sources.

NOTE – Producing and broadcasting television programs for cable and satellite television systems is classified in
ISI code 5162.

Providing cable and satellite television distribution services using facilities and infrastructure that they operate is
classified in ISI code 5171.

BE–799 (REV. 04–2022) Page 72

5162 Media streaming distribution services, social networks, and other media networks and content providers
(2022 NAICS code 5162)

Businesses engaged in providing media streaming distribution services, operating social network sites, operating
media broadcasting and cable television networks, and supplying information, such as news reports, articles,
pictures, and features, to the news media. These establishments distribute textual, audio, and/or video content of
general or specific interest.

NOTE – Operating radio and television broadcasting stations is classified in ISI code 5161

Producing television programs is classified in ISI code 5121.

Providing cable and satellite television distribution services using facilities and infrastructure that they operate is
classified in ISI code 5171.

Operating web sites that use search engines to allow for searching information on the Internet is classified in ISI
code 5192.

Producing radio program recordings is classified in ISI code 5122.

Acquiring distribution rights and distributing motion pictures and videos to motion picture theaters, television
networks and stations, other media broadcast and streaming outlets, and exhibitors is classified in ISI code 5121.

Publishing, or publishing and distributing, content they create or own, including game software and gaming site
publishers is classified in ISI code 5131 or 5132.

Formatting content, provided by a customer, for streaming and providing hosting and infrastructure support on
behalf of the content owner, generally on a contract or fee basis, including game server hosting providers is
classified in ISI code 5182.

Independent performing, writing, and journalism, including photojournalists and musicians is classified in ISI code
7110.

5171 Wired and wireless telecommunications (except satellite)

(2022 NAICS code 5171)

Businesses engaged in (1) operating transmission facilities and infrastructure that they own and/or lease, and
providing telecommunications services using wired and wireless telecommunications networks; (2) reselling wired
and wireless telecommunications services (except satellite); and (3) acting as agents for wireless
telecommunications services.

Examples of businesses in this industry include:

Broadband Internet services providers, wired (e.g., cable, DSL)
Cable television distribution services
Cellular telephone service
Direct-to-home satellite systems
Local and long-distance telephone carriers, wired
Voice over Internet protocol (VoIP) service providers, using own operated wired telecommunications
infrastructure
Wireless Internet service providers, except satellite

NOTE – Reselling satellite telecommunications services is classified in ISI code 5174.

Providing Internet access services and VoIP services via client-supplied telecommunications connections (e.g.,
dial-up ISPs) is classified in ISI code 5178.

Page 73 BE–799 (REV. 04–2022)

5174 Satellite telecommunications
(2022 NAICS code 5174)

Businesses engaged in providing telecommunications services to other businesses in the telecommunications

and broadcasting industries by forwarding and receiving communications signals via a system of satellites or
reselling satellite communications.

NOTE – Businesses engaged in providing direct-to-home satellite television systems to individual households or
consumers are classified in ISI code 5171.

5178 All other telecommunications

(2022 NAICS code 5178)

Businesses engaged in (1) providing specialized telecommunications services, such as satellite tracking,
communications telemetry, and radar station operation; (2) providing satellite terminal stations and associated
facilities connected with one or more terrestrial systems and capable of transmitting telecommunications to, and
receiving telecommunications from, satellite systems; or (3) providing Internet access services or voice over
Internet protocol (VoIP) services via client-supplied telecommunications connections. Businesses in this industry
do not operate as telecommunications carriers.

NOTE – Businesses engaged in:

Providing wired broadband Internet services, direct-to-home satellite television distribution services, or
VoIP services via own operated telecommunications infrastructure are classified in ISI code 5171.
Providing expert advice in the field of information technology or in integrating communication and
computer systems is classified in ISI code 5415
Providing satellite telecommunications services are classified in ISI code 5174.

5182 Computing infrastructure providers, data processing, web hosting, and related services
(2022 NAICS code 518)

Businesses engaged in providing computing infrastructure, data processing services, web hosting services
(except software publishing), and related services, including streaming support services (except streaming
distribution services) Data processing businesses provide complete processing and specialized reports from data
supplied by clients or provide automated data processing, data entry services, and optical scanning services.

NOTE – Providing wired broadband Internet services, direct-to-home satellite television distribution services, or
wired VoIP services via own operated telecommunications infrastructure is classified in ISI code 5171.

Providing video and audio streaming distribution services is classified in ISI code 5162

Providing Internet access via client-supplied telecommunications connections in combination with Web hosting is
classified in ISI code 5178.

Operating Web search portals is classified in ISI code 5192.

Processing financial transactions, such as credit card transactions, is classified in ISI code 5223.

Providing payroll processing services is classified in ISI code 5412.

Providing on-site management and operation of a client’s data-processing facility is classified in ISI code 5415.

Providing text processing and related document preparation services is classified in ISI code 5614.

BE–799 (REV. 04–2022) Page 74

5192 Web search portals, libraries, archives, and other information services
(2022 NAICS code 519)

Businesses engaged in supplying information, storing and providing access to information, searching and
retrieving information, operating Web sites that use search engines to allow for searching information on the
Internet. The main components are libraries, archives, and web search portals.

Examples of businesses in this industry include:

Libraries and archives
News clipping services
Stock photo agencies
Web search portals, including those that often provide additional Internet services, such as e-mail,
connections to other Web sites, auctions, news, and other limited content

NOTE – Publishing and distributing content they create or own, including gaming site publishers are classified in
ISI code 5131 or 5132 based on the materials produced.

Providing wired broadband Internet access services using own operated telecommunications infrastructure is
classified in ISI code 5171.

Providing Internet access via client-supplied telecommunications connections is classified in ISI code 5178.

Formatting content, provided by a customer, for streaming and providing hosting and infrastructure support on
behalf of the content owner, generally on a contract or fee basis are classified in ISI code 5182.

Designing Web sites for others on a fee basis is classified in ISI code 5415.

Providers of digital intermediary platforms that facilitate the exchange between the provider and consumer of
goods and services without taking ownership of the products being sold are classified with the industry of the
good or service being sold. This includes, but is not limited to, retail, accommodations, and transportation.

Page 75 BE–799 (REV. 04–2022)

 FINANCE AND INSURANCE
The finance and insurance sector (ISI codes 5221–5252) comprises businesses engaged in financial transactions
(transactions involving the creation, liquidation, or change in ownership of financial assets) and/or in facilitating
financial transactions. Three principal types of activities are included:

1. Raising funds by taking deposits and/or issuing securities, and in the process, incurring liabilities.

2. Pooling of risk by underwriting insurance and annuities.

3. Providing specialized services facilitating or supporting financial intermediation, insurance, or employee

benefit programs.

5221 Depository credit intermediation (banking)

(2022 NAICS codes 5221 and 551111)

Businesses engaged in accepting deposits and in lending funds from these deposits.

Examples of businesses in this industry include:

Bank holding companies
Branches and agencies that accept deposits
Commercial banks
Credit unions
Edge Act corporations that accept deposits
Savings institutions

NOTE – Non-depository branches and agencies that do not accept deposits are classified in ISI code 5229.

Depository institutions primarily engaged in trust activities are classified in ISI code 5238.

5223 Activities related to credit intermediation

(2022 NAICS code 5223)

Businesses engaged in facilitating credit intermediation by performing activities such as arranging loans by
bringing borrowers and lenders together, and clearing checks and credit card transactions.

Examples of services provided by businesses in this industry include:

Check cashing
Credit card processing
Debit card issuing
Electronic funds transfers
Financial transactions processing
Money order and travelers check issuing
Mortgage and other loan arranging
Reserve and clearing house activities
Servicing loans originated by others

BE–799 (REV. 04–2022) Page 76

5224 Non-depository credit intermediation, except branches and agencies
(Part of 2022 NAICS code 5222)

Businesses engaged in extending credit or lending funds that were raised from sources such as credit markets or
from contributed capital.

Examples of services provided by businesses in this industry include:

Consumer lending
Credit card issuing
Mortgage lending
Real estate credit
Sales financing
Secondary market financing
Short-term inventory credit and pawnshop services
Trade financing

NOTE – Servicing loans originated by others, and loan arranging are classified in ISI code 5223.

U.S. branches and agencies of foreign banks and foreign branches and agencies of U.S. banks engaged in
financing are classified in ISI 5229.

5229 Non-depository branches and agencies

(Part of 2022 NAICS code 5222)

Foreign branches and agencies of U.S. banks that do not accept deposits abroad.
U.S. branches and agencies of foreign banks that do not accept deposits in the United States.

NOTE – Branches and agencies that accept deposits are classified in ISI code 5221.

5231 Securities and commodity contracts intermediation and brokerage

(2022 NAICS code 5231)

Businesses engaged in putting capital at risk in the process of underwriting securities issues or in making markets
for securities and commodities. Businesses engaged in acting as brokers of securities and commodities.

Examples of services provided by businesses in this industry include:

Commodity contracts dealing and brokerage
Investment banking
Securities brokerage

Page 77 BE–799 (REV. 04–2022)

5238 Other financial investment activities and exchanges
(2022 NAICS codes 5232 and 5239)

Businesses engaged in furnishing physical or electronic marketplaces for the purpose of facilitating the buying
and selling of stocks, options, bonds, or commodity contracts.

Businesses engaged in acting as principals, agents and/or brokers in buying or selling financial contracts (except
investment bankers, securities dealers, and commodity contracts dealers) or providing other investment services,
such as portfolio management, investment advice, and trust, fiduciary, and custody services.

Examples of businesses in, or services provided by, this industry include:

Commodity and exchange clearinghouses
Financial planning
Individual investors
Pension fund and mutual fund management
Royalties or leases dealers
Securities and commodity exchanges
Stock quotation services
Trust, fiduciary, custody and other investment services
Venture capital companies

NOTE – Businesses providing investment advice in conjunction with their primary activity, such as the sale of
stocks, bonds, real estate, etc. are classified according to their primary activity.

Businesses known as publishers that provide generalized investment information to subscribers are classified in
ISI code 5131.

5242 Agencies, brokerages, and other insurance related activities

(2022 NAICS code 5242)

Businesses engaged in acting as agents or brokers in selling insurance policies and annuities or providing other
employee benefits and insurance related services, such as claims adjustment and processing and third party
administration of insurance and pension funds.

NOTE – Third party portfolio management of funds’ assets is classified in ISI 5238.

Providing actuarial consulting services is classified in ISI 5416.

5243 Insurance carriers, except direct life insurance carriers

(2022 NAICS code 5241, except code 524113)

Businesses engaged in underwriting insurance policies, except life insurance policies and annuities, and investing
premiums to build up a portfolio of financial assets to be used against future claims.

Examples of businesses in this industry include:

Health and medical insurance carriers
Health Maintenance Organizations (HMOs) providing health and medical insurance
Property, casualty, title, and deposit insurance carriers
Reinsurance carriers

NOTE – HMOs providing health care services are classified in ISI code 6210.

5249 Direct life insurance carriers

(2022 NAICS code 524113)

Businesses engaged in underwriting life insurance policies and annuities, disability income insurance policies,
and accidental death and dismemberment insurance policies.

BE–799 (REV. 04–2022) Page 78

5252 Funds, trusts, and other financial vehicles
(2022 NAICS code 525)

Legal entities organized to pool securities or other assets on behalf of shareholders or beneficiaries of employee
benefit or other trust funds. These entities earn interest, dividends, and other property income, but have little or no
employment.

Examples of entities in this industry include:

Insurance or employee benefit funds, such as pension funds and health and welfare funds
Open-end investment funds and closed-end investment funds
REITs that primarily underwrite or invest in mortgages
Trust, estate, and agency accounts

NOTE – Businesses with employees devoted to the management of funds are classified in ISI code 5238.

Equity REITs that are primarily engaged in leasing buildings or other real estate properties to others are
classified in ISI code 5310.

Entities engaged in holding the securities of (or other equity interests in) firms (except banking) are classified in
ISI code 5512; entities engaged in holding the securities (or other equity interests) in banking firms are classified
in ISI code 5221.

Page 79 BE–799 (REV. 04–2022)

 REAL ESTATE AND RENTAL AND LEASING
The real estate and rent and leasing sector (ISI codes 5310–5331) comprises businesses engaged in renting,
leasing, or otherwise allowing the use of tangible or intangible assets, and establishments providing related
services. The assets may be tangible, as in the case of real estate and equipment, or intangible, as in the case of
patents and trademarks.

Providers of digital intermediary platforms that facilitate the exchange between the provider and consumer of
real estate and rental and leasing without actually providing the service being sold are classified with the
industry of the service provided. For example, a digital intermediary that facilitates automotive equipment rental
between a vehicle owner and the renter would be classified in ISI code 5321.

5310 Real estate

(2022 NAICS code 531)

Businesses engaged in renting or leasing real estate to others; managing real estate for others; selling, buying, or
renting real estate for others; and providing real estate related services, such as appraisal services.

Examples of businesses in this industry include:

Equity REITs that are primarily engaged in leasing buildings or other real estate properties to others
Owners and lessors of land used for agriculture or timber growing that the owner-lessors do not
operate themselves
Owners and lessors of mini warehouses and self-storage units
Real estate agencies, brokerages, and property managers

NOTE – Subdividing and constructing buildings for sale is classified in ISI code 2360.

Subdividing and improving raw land for subsequent sale to builders is classified in ISI code 2370.

Operating public and contract general merchandise warehousing and storage facilities is classified in ISI code
4939.

REITs that primarily underwrite or invest in mortgages are classified in ISI code 5252.

5321 Automotive equipment rental and leasing

(2022 NAICS code 5321)

Businesses engaged in renting or leasing cars and trucks, without drivers, or renting or leasing utility trailers and
recreational vehicles (RVs). Rentals can be on a short-term or a long-term basis.

NOTE – Retailing passenger cars through sales or lease arrangements is classified in ISI code 4410.

Renting or leasing passenger cars with drivers is classified in ISI code 4850.

Leasing vehicles in combination with providing loans to buyers of such vehicles is classified in ISI code 5224.

Renting recreational goods such as boats, motorcycles, or bicycles is classified in ISI code 5329.

BE–799 (REV. 04–2022) Page 80

5329 Other rental and leasing services
(2022 NAICS code 532, except 5321)

Businesses engaged in renting or leasing a wide array of tangible goods, such as consumer goods, goods for
business operations, and industrial machinery and equipment in return for a periodic rental or lease payment.

Examples of tangible goods rented or leased by businesses in this industry include:

Aircraft, tugboats, and other transportation equipment, without operators
Bicycles, skis, and other recreational goods
Bulldozers, cranes, and other heavy construction equipment, without operators
Computers, copiers, and other office machinery
Formal wear and costumes
Furniture
Home health equipment
Televisions, stereos, refrigerators, and other consumer electronics and appliances
Video tapes and discs

NOTE – Retailing and renting musical instruments is classified in ISI code 4591.

Leasing goods or heavy equipment in combination with providing loans to buyers of such goods is classified in ISI
code 5224.

Leasing real property is classified in ISI code 5310.

Leasing automotive equipment without drivers is classified in ISI code 5321; leasing with drivers is classified in ISI
code 4850.

Leasing heavy equipment with operators is classified according to the nature of the service provided, for example,
agriculture, mining, or construction.

5331 Lessors of nonfinancial intangible assets (except copyrighted works)

(2022 NAICS code 533)

Businesses in this industry are engaged in assigning rights to assets, such as patents, trademarks, brand names,
and franchise agreements, for which a royalty payment or licensing fee is paid to the asset holder.

NOTE – Businesses engaged in producing, reproducing, and or distributing copyrighted works are classified in ISI
codes 5121–5192, depending on the nature of the work.

Businesses that allow franchisees to use the franchise name, contingent upon the franchisee buying products or
services from the franchiser, are classified in the industry of the product or service provided.

Page 81 BE–799 (REV. 04–2022)

 PROFESSIONAL, SCIENTIFIC, AND TECHNICAL SERVICES
The professional, scientific, and technical services sector (ISI codes 5411–5419) comprises businesses engaged
in processes in which human capital is the major input. These establishments make available the knowledge and
skills of their employees, often on an assignment basis, where an individual or team is responsible for the
delivery of services to the client. The individual industries of this sector are defined on the basis of the particular
expertise and training of the services provider.

Providers of digital intermediary platforms that facilitate the exchange between the provider and consumer of
professional, scientific, and technical services without actually providing the service being sold are classified
with the industry of the service provided. For example, a digital intermediary that facilitates legal services
between a provider and consumer would be classified in ISI code 5411.

5411 Legal services

(2022 NAICS code 5411)

Businesses engaged in providing general legal services or services in a specific area of law, such as criminal law,
corporate law, or real estate law. This includes the provision of other legal services such as notary public
services, patent agent services, and real estate settlement services.

5412 Accounting, tax preparation, bookkeeping, and payroll services

(2022 NAICS code 5412)

Examples of services provided by businesses in this industry include:

Accounting systems design
Auditing of accounting records
Bookkeeping
Budget development
Financial statement preparation
Payroll preparation
Tax return preparation

BE–799 (REV. 04–2022) Page 82

5413 Architectural, engineering, and related services
(2022 NAICS code 5413)

Examples of services provided by businesses in this industry include:

Architectural services including planning and designing the construction of residential, institutional,
commercial, or industrial buildings and structures
Building inspection services
Drafting services
Engineering services including designing, developing, and utilizing machines, materials,
instruments, structures, processes, and systems
Landscape architectural services including planning and designing the development of land areas for
projects such as parks, schools, and highways
Surveying and mapping services
Testing laboratories performing physical, chemical, and other analytical testing services

NOTE – The design and construction of buildings, highways, and other structures or the management of
construction projects are classified in Construction (ISI codes 2360–2380) according to the type of
project.

Providing advice on environmental issues and inspecting buildings for hazardous materials is classified in ISI
code 5416.

Providing landscape care and maintenance services and/or installing trees, shrubs, plants, etc., along with the
design of landscape plans, is classified in ISI code 5617.

Inspecting buildings for termites and other pests is classified in ISI code 5617.

Laboratory testing services for the medical profession are classified in ISI code 6210.

5414 Specialized design services

(2022 NAICS code 5414)

Examples of services provided by businesses in this industry include:

Fashion design
Graphic design
Industrial design
Interior design

Page 83 BE–799 (REV. 04–2022)

5415 Computer systems design and related services
(2022 NAICS code 5415)

Businesses engaged in providing services in the field of information technologies through one or more of the
following activities: (1) writing, modifying, testing, and supporting software to meet the needs of a particular
customer; (2) planning and designing computer systems that integrate computer hardware, software, and
communication technologies; (3) on-site management and operation of clients’ computer systems and/or data
processing facilities; and (4) other professional and technical computer-related consulting and services.

Examples of services provided by businesses in this industry include:

Computer systems facilities management
Computer programming
Computer systems integration design, such as local area network computer systems integration design
Computer systems design consulting
Data processing center management
Software installation

NOTE – Software design, development, and publishing, or software publishing only is classified in ISI code 5132.

Businesses that provide computer data processing services at their own facility for others are classified in ISI
code 5182.

5416 Management, scientific, and technical consulting services

(2022 NAICS code 5416)

Businesses engaged in providing advice and assistance on management issues, such as strategic and
organizational planning; financial planning and budgeting; marketing objectives and policies; human resource
policies, practices, and planning; production scheduling; and control planning.

Examples of businesses in this industry include:

Actuarial, benefit, and compensation consultants
Administrative and general management consultants
Biological consultants
Environmental consultants
Human resources consultants
Management consultants
Marketing consultants
Process, physical distribution, and logistics consultants

NOTE – Planning and designing computer systems is classified in ISI code 5415.

Developing and implementing marketing research or public opinion polling is classified in ISI code 5419.

Providing general management and/or administrative support services to subsidiaries is classified in ISI code
5513.

Providing resources to other enterprises to administer, direct, or coordinate a range of day-to-day business
operations is classified in ISI code 5611.

Executive search, recruitment, and placement services are classified in ISI code 5613.

BE–799 (REV. 04–2022) Page 84

5417 Scientific research and development services
(2022 NAICS code 5417)

Businesses engaged in research and development services as a primary activity. Research is the conducting of
original investigations on a systematic basis to gain new knowledge. Experimental development is the application
of research findings or other scientific knowledge for the creation of new or significantly improved products or
processes.

Examples of services provided by businesses in this industry include:

Biotechnology research and experimental development
Environmental research and experimental development
Industrial research
Nanotechnology research and experimental development
Physical science research and experimental development
Social science and humanities research

NOTE – Businesses engaged in conducting research and development services as part of another primary
activity (such as manufacturing of products) should be classified under the primary activity.

Providing physical, chemical, or other analytical testing services is classified in ISI code 5413.

Marketing research is classified in ISI code 5419.

5418 Advertising, public relations, and related services

(2022 NAICS code 5418)

Examples of businesses in this industry include:

Advertising agencies
Direct mail advertisers
Media buying agencies and representatives
Outdoor advertising services
Public relations agencies

NOTE – Compiling and selling mailing lists without providing direct mail advertising services is classified in ISI
code 5131.

Providing marketing consulting services is classified in ISI code 5416.

5419 Other professional, scientific, and technical services

(2022 NAICS code 5419)

Examples of businesses in this industry include:

Broadcast media rating services
Marketing research and public opinion polling
Photographic services, including still, video, and digital photography
Translation and interpretation services
Veterinary offices and animal hospitals
Weather forecasting services

NOTE – Developing motion picture film is classified in ISI code 5121.

Developing still photographs is classified in ISI code 8120.

Providing marketing strategies advice and counsel is classified in ISI code 5416.

Veterinary research and development services are classified in ISI 5417.

Non-veterinary pet care services is classified in ISI code 8120.

Page 85 BE–799 (REV. 04–2022)

 MANAGEMENT OF COMPANIES AND ENTERPRISES
The management of companies and enterprises sector (ISI codes 5512–5513) comprises (1) establishments that
hold the securities of (or other equity interests in) companies and enterprises for the purpose of owning a
controlling interest or influencing management decisions and (2) establishments that administer, oversee, and
manage other establishments of the company or enterprise and that normally undertake the strategic or
organizational planning and decision-making role of the company or enterprise.

5512 Holding companies, except bank holding companies

(2022 NAICS code 551112)

Businesses engaged in holding the securities or financial assets of companies and enterprises for the purpose of
owning a controlling interest in them or influencing their management decisions. Businesses in this industry do not
manage the day-to-day operations of the firms whose securities they hold.

For consolidated enterprises, ISI code 5512 is generally an invalid industry classification. Determination of
industry code must be based on the activities of the fully consolidated business enterprise being reported to BEA.
A business that engages in holding company activities but generates income from other activities is not a holding
company.

NOTE – Holding companies that derive over 50 percent of their total income from banks that they hold are
classified in ISI code 5221.

Holding companies that manage the day-to-day operations of another part of the same multinational enterprise
are classified in ISI code 5513.

5513 Corporate, subsidiary, and regional management offices

(2022 NAICS code 551114)

Offices engaged in administering, overseeing, and managing other parts of the same multinational enterprise.
These establishments normally undertake the strategic or organizational planning and decision-making role of the
company or enterprise. Establishments in this industry may hold the securities of the company or enterprise.

Included in this industry include:

Centralized administrative offices
Corporate headquarters
Holding companies that manage
Regional offices

NOTE – Businesses engaged in providing services to clients in other companies or enterprises to administer,
direct, or coordinate a range of day-to-day business operations are classified in ISI code 5611.

Providing a single support (e.g., accounting services) service to a related enterprise, but not the range of
services that businesses in this industry provide, is classified according to the service provided.

BE–799 (REV. 04–2022) Page 86

 ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT
AND REMEDIATION SERVICES
The administrative and support and waste management and remediation services sector (ISI codes 5611–5620)
comprises businesses performing routine support activities for the day-to-day operations of other organizations,
typically on a contract or fee basis. These essential activities are often undertaken in-house by establishments in
many sectors of the economy. The establishments in this sector specialize in one or more of these support
activities and provide these services to clients in a variety of industries and, in some cases, to households.

5611 Office administrative services

(2022 NAICS code 5611)

Businesses engaged in providing a range of day-to-day office administrative services on a contract or fee basis to
clients in other companies or enterprises. These services include financial planning, billing and record keeping,
personnel, and physical distribution and logistics. These businesses do not provide operating staff to carry out the
complete operations of a client’s business.

NOTE – Computer facilities management is classified in ISI code 5415.

Providing management advice, but not day-to-day management, is classified in ISI code 5416.

Offices providing general management and/or administrative support services to other parts of the same
multinational enterprise are classified in ISI 5513.

Providing both management and operating staff for the complete operation of a client’s business is classified
according to the industry of the client’s business.

Providing a single support service (e.g., accounting services) to an unrelated enterprise, but not the range of
services that businesses in this industry provide, is classified according to the service provided.

5612 Facilities support services

(2022 NAICS code 5612)

Businesses engaged in providing operating staff to perform a combination of support services within a client’s
facilities. The businesses typically provide a combination of services, such as janitorial; maintenance; trash
disposal; guard and security; mail routing; reception; laundry; and related services to support operations within
facilities. These businesses provide operating staff to carry out these support activities but are not involved with,
or responsible for, the core business or activities of the client.

Examples of services provided by businesses in this industry include:

Base or facilities operations support services (except computer systems and/or data processing)
Correctional facilities (i.e., jails) operations on a contract or fee basis

NOTE – Providing a single support service to clients (e.g., janitorial services), but not the range of services that
businesses in this industry provide, is classified according to the service provided.

Providing both management and operating staff for the complete operation of a client’s business, such as a hotel,
mine, or hospital, is classified according to the industry of the client’s business.

Providing on-site management and operation of clients’ computer systems and/or data processing facilities is
classified in ISI code 5415.

Page 87 BE–799 (REV. 04–2022)

5613 Employment services
(2022 NAICS code 5613)

Businesses engaged in: (1) listing employment vacancies and in referring or placing applicants for employment;
(2) providing executive search, recruitment, and placement services; (3) supplying workers to clients for limited
periods of time to supplement the workforce of the client; or (4) providing human resources and human resource
management services to clients.

Examples of businesses in this industry include:

Casting bureaus and agencies
Employee leasing services
Employment agencies
Executive search consulting services
Labor (except farm) contractors
Temporary employment or staffing services

NOTE – Supplying farm labor is classified in ISI code 1150.

Providing advice and assistance on human resource and personnel policies, practices, and procedures, and
employee benefits and compensation is classified in ISI code 5416.

Agents and managers for entertainers, athletes, and other public figures are classified in ISI code 7110.

5614 Business support services

(2022 NAICS code 5614)

Businesses engaged in performing activities that are ongoing routine business support functions that businesses
and organizations traditionally do for themselves.

Examples of businesses in this industry include:

Business service centers
Collection agencies
Credit bureaus and credit investigating services
Desktop publishing services, including typing and word processing
Document preparation services, such as resume writing
Private mail centers and other postal and mailing services
Repossession services
Telephone call centers
Telemarketing bureaus and services provided for others

NOTE – Providing document copying services in combination with printing services are classified in ISI code
3231.

5615 Travel arrangement and reservation services

(2022 NAICS code 5615)

Examples of businesses in this industry include:

Airline, hotel, and restaurant reservation services
Convention and visitors bureaus
Ticket agencies and offices, including travel, sports, and theatrical
Tour operators that arrange and assemble tours sold through travel agencies or for their own account
Travel agencies

BE–799 (REV. 04–2022) Page 88

5616 Investigation and security services
(2022 NAICS code 5616)

Examples of businesses in this industry include:

Armored car services
Bodyguard services
Polygraph services
Private detective and investigation services
Security guard services
Security systems services, such as selling burglar and fire alarm systems, along with installation and
monitoring

NOTE – Retailers of motor vehicle security systems with or without installation or repair services are
classified in ISI code 4410.

Providing credit checks is classified in ISI code 5614.

Selling security systems for buildings without installation, repair, or monitoring services is classified in retail or
wholesale trade depending on the type of sale.

5617 Services to buildings and dwellings

(2022 NAICS code 5617)

Examples of businesses in this industry include:

Carpet and upholstery cleaning services
Extermination and pest control services
Janitorial services, such as cleaning building interiors and interiors of transportation equipment
Landscaping services

NOTE – Retailers of landscaping materials that may also provide the installation and maintenance of these
materials are classified in ISI code 4440.

Planning and designing the development of land areas for projects such as parks, schools, and highways
without planting trees, shrubs, or similar items is classified in ISI code 5413.

5619 Other support services

(2022 NAICS code 5619)

Businesses engaged in providing day-to-day business and other organizational support services other than those
services included elsewhere.

Examples of businesses in this industry include:

Convention and trade show organizers
Float decorating services
Inventory taking services
Packaging and labeling services

Page 89 BE–799 (REV. 04–2022)

5620 Waste management and remediation services
(2022 NAICS code 562)

Businesses engaged in the collection, treatment, and disposal of waste materials. This includes businesses
engaged in collecting and/or local hauling of waste and/or recyclable materials; operating waste treatment or
disposal facilities (except sewer systems or sewage treatment facilities); operating materials recovery facilities
(those that sort recyclable materials from the trash stream); providing remediation services (those that provide for
the cleanup of contaminated buildings, mine sites, and soil or ground water); and providing septic pumping and
other miscellaneous waste management services, such as portable toilet rental services.

NOTE – Collecting, treating, and disposing waste through sewer systems or sewage treatment facilities
is classified in ISI code 2213.

Long-distance hauling of waste materials is classified in ISI code 4840.

Waste management consulting services, such as developing remedial action plans, are classified in ISI code
5416.

EDUCATIONAL SERVICES

6110 Educational services

(2022 NAICS code 611)

Businesses engaged in providing instruction and training in a wide variety of subjects.

Examples of businesses in this industry include:

Business schools
Colleges, universities, and professional schools
Computer and management training schools
Professional development programs
Sports and recreation instruction schools or camps
Technical and trade schools

NOTE – Nursery schools and preschools are classified in ISI code 6240.

BE–799 (REV. 04–2022) Page 90

 HEALTH CARE AND SOCIAL ASSISTANCE
The health care and social assistance sector (ISI codes 6210–6240) comprises businesses providing health care
and social assistance for individuals. The sector includes both health care and social assistance because it is
sometimes difficult to distinguish between the boundaries of these two activities. The industries in this sector
are arranged on a continuum starting with establishments providing medical care exclusively, continuing with
those providing health care and social assistance, and finally finishing with those providing only social
assistance.

6210 Ambulatory health care services

(2022 NAICS code 621)

Businesses engaged in providing health care services directly or indirectly to ambulatory patients and that do not
usually provide inpatient services.

Examples of businesses in this industry include:

Ambulance services
Dentists’ offices
Health maintenance organization medical centers
Home health care services
Kidney dialysis centers
Medical and diagnostic laboratories, including diagnostic imaging centers
Mental health practitioners
Optometrists’ offices
Physicians’ offices and walk-in centers

NOTE – Optical, orthopedic, and dental laboratories are classified in ISI code 3391.

Opticians engaged in selling and fitting prescription eyeglasses and contact lenses are classified in ISI code 4561.

Weight reducing centers, nonmedical, are classified in ISI code 8120.

6220 Hospitals
(2022 NAICS code 622)

Businesses engaged in providing medical, diagnostic, and treatment services including physician, nursing, and
other health services to inpatients. Hospitals may also provide outpatient services as a secondary activity. This
includes general and special medical and surgical facilities and psychiatric and substance abuse facilities.

NOTE – Businesses that are engaged in providing residential care for persons diagnosed with intellectual and
developmental disabilities or that provide inpatient treatment of mental health and substance abuse
illness with the emphasis on counseling, rehabilitation, and support services rather than medical
treatment are classified in ISI code 6230.

6230 Nursing and residential care facilities

(2022 NAICS code 623)

Businesses engaged in providing residential care combined with either nursing, supervisory, or other types of
care as required by the residents.

Examples of businesses in this industry include:

Assisted living facilities
Continuing care retirement communities
Hospices
Nursing homes
Residential mental health and substance abuse facilities

Page 91 BE–799 (REV. 04–2022)

6240 Social assistance
(2022 NAICS code 624)

Businesses engaged in providing a wide variety of social assistance services directly to their clients. These
services do not include residential or accommodation services, except on a short stay basis.

Examples of businesses in this industry include:

Adoption agencies
Child day-care services
Community food and housing services
Nursery schools and preschools
Senior citizens centers
Vocational rehabilitation facilities

BE–799 (REV. 04–2022) Page 92

 ARTS, ENTERTAINMENT, AND RECREATION
The arts, entertainment, and recreation sector (ISI codes 7110–7130) comprises businesses that operate facilities
or provide services to meet varied cultural, entertainment, and recreational interests of their patrons.

7110 Performing arts, spectator sports, and related industries

(2022 NAICS code 711)

Businesses engaged in producing or organizing and promoting live presentations involving the performances of
actors and actresses, singers, dancers, musical groups and artists, athletes, and other entertainers, including
independent (freelance) entertainers, and the businesses that manage their careers.

Examples of businesses in this industry include:

Agents and managers for entertainers, athletes, and other public figures
Circuses
Ice skating shows
Promoters of performing arts, sports, and similar events
Professional sports teams
Racetracks
Theater companies and other performing arts companies

NOTE – Restaurants and night clubs that provide live non-theatrical entertainment in addition to the sale of food
and beverages are classified in ISI code 7220.

Professional athletic associations or leagues are classified in ISI code 8130.

7121 Museums, historical sites, and similar institutions

(2022 NAICS code 7121)

Businesses engaged in the preservation and exhibition of objects, sites, and natural wonders of historical,
cultural, and/or educational value.

Examples of businesses in this industry include:

Art galleries and museums
Botanical gardens
Zoos and nature preserves

NOTE – Commercial art galleries primarily engaged in selling art objects are classified in ISI code 4596.

Page 93 BE–799 (REV. 04–2022)

7130 Amusement, gambling, and recreation industries
(2022 NAICS code 713)

Businesses engaged in operating facilities where patrons can participate in sports, recreation, amusement, or
gambling activities. This includes supplying and servicing amusement devices in places of business operated by
others.

Examples of businesses in this industry include:

Amusement parks, theme parks, and arcades
Bowling centers
Coin-operated amusement and gambling devices, supply and service
Gambling casinos, except casino hotels
Golf courses and country clubs
Health clubs and physical fitness facilities
Marinas
Skiing facilities, without accommodations

NOTE – Businesses using transportation equipment to provide recreational and entertainment services,
such as those operating sightseeing buses, dinner cruises, or helicopter rides are classified in ISI code
4870.

Operating race tracks or presenting live racing or sporting events is classified in ISI code 7110.

Businesses that provide both accommodations and recreational facilities, such as hunting and fishing camps,
skiing and golfing resorts, and casino hotels are classified in ISI code 7210.

BE–799 (REV. 04–2022) Page 94

 ACCOMMODATION AND FOOD SERVICES
The accommodation and food services sector (ISI codes 7210–7220) comprises businesses providing customers
with lodging and/or preparing meals, snacks, and beverages for immediate consumption. The sector includes
both accommodation and food services because the two activities are often combined at the same business.

Providers of digital intermediary platforms that facilitate the exchange between the provider and consumer of
accommodation and food services without actually providing the service being sold are classified with the
industry of the service provided. For example, a digital intermediary that facilitates booking short-term
accommodations between travelers and proprietors, but does not actually provide the accommodation, would be
classified in ISI code 7210.

7210 Accommodation
(2022 NAICS code 721)

Businesses engaged in providing lodging or short-term accommodations for travelers, vacationers, and others.
Some locations provide lodging only, while others provide meals and recreational facilities. Businesses that
manage hotels and motels on a contractual basis are classified in this industry if they both manage the operation
and supply the operating staff. Services provided in connection with accommodation are considered to be an
integral part of the activity. Revenues generated by these activities are included in this industry, even if the
provision of complementary services produces more revenues than the accommodations. Businesses such as
boarding houses, dormitories, and workers’ camps may provide temporary or longer-term accommodations that,
for the period of occupancy, may serve as a principal residence.

Examples of businesses in this industry include:

Bed-and-breakfast inns
Hotels, motels, casino hotels, and other traveler accommodation
Recreational vehicle parks and campgrounds
Rooming and boarding houses, dormitories, and workers’ camps
Vacation camps

NOTE – Operating instructional camps, such as sports camps and computer camps, is classified in ISI code
6110.

7220 Food services and drinking places

(2022 NAICS code 722)

Businesses engaged in preparing meals, snacks, and beverages to customer order for immediate on-premises or
off-premises consumption.

Examples of businesses in this industry include:

Airline food service contractors
Bars, cocktail lounges, and other drinking places
Cafeterias, snack bars, fast food restaurants, and other limited-service eating places
Caterers
Food concession contractors at sporting facilities
Full-service restaurants

NOTE – Providing food services and drinks in connection with hotels and motels, amusement parks,
theaters, casinos, etc., are considered to be an integral part of those activities and should be classified in
the industries that are associated with those activities rather than in this industry.

Retailing confectionery goods or baked goods not baked on the premises and not for immediate consumption is
classified in ISI code 4450. If such goods are manufactured on the premises, they are classified in ISI codes 3113
and 3118 respectively.

Page 95 BE–799 (REV. 04–2022)

 OTHER SERVICES
The other services sector (ISI codes 8110–8130) comprises businesses engaged in providing services not
specifically provided for elsewhere in the classification system.

Providers of digital intermediary platforms that facilitate the exchange between the provider and consumer of
other services without actually providing the service being sold are classified with the industry of the service
provided. For example, a digital intermediary that facilitates booking repair services between the customer and
service provider would be classified in ISI code 8110.

8110 Repair and maintenance

(2022 NAICS code 811)

Businesses engaged in restoring machinery, equipment, and other products to working order. These businesses
also typically perform general or routine maintenance on such products to ensure they work efficiently and to
prevent breakdown and unnecessary repairs.

Examples of businesses in this industry include:

Automotive repair and maintenance facilities
Carwashes
Commercial and industrial machinery and equipment repair and maintenance businesses
Computers and communications equipment repair and maintenance businesses
Electronic and precision equipment repair and maintenance businesses
Personal and household goods repair and maintenance businesses

NOTE – Businesses that repair and maintain goods and also manufacture such goods are classified in
manufacturing according to the product. Also, businesses that rebuild or remanufacture machinery and
equipment are classified in manufacturing.

Tire retreading is classified in ISI code 3262.

Retailing motor fuels and providing vehicle service is classified in ISI code 4571.

Retail businesses that provide after-sale service and repair, for products such as motor vehicles and consumer
electronics, are excluded from this industry and are classified in retail according to the product sold.

Repair of transportation equipment, such as aircraft, is often provided by or based at transportation facilities, and
is classified in ISI code 4880.

BE–799 (REV. 04–2022) Page 96

8120 Personal and laundry services
(2022 NAICS code 812)

Businesses engaged in providing personal and laundry services to individuals, households, and businesses.

Examples of services and businesses in this industry include:

Coin-operated pay telephone services
Consumer buying services
Dating services
Diet and weight reduction services, nonmedical
Drycleaning and laundry services
Funeral homes, cemeteries, and other death care services
Hair, nail, skin care, and other personal care services
Linen and uniform supply
Parking lots and garages
Pet care services, except veterinary offices and animal hospitals
Photofinishing services

NOTE – Veterinary offices and animal hospitals are classified in ISI code 5419.

Providing medical skin care or weight reduction services is classified in ISI code 6210.

Operating physical fitness facilities is classified in ISI code 7130.

8130 Religious, grantmaking, civic, professional, and similar organizations

(2022 NAICS code 813)

Nonbusiness entities engaged in organizing and promoting religious activities, supporting various causes through
grantmaking, advocating social and political causes, and promoting and defending the interests of their members.

NOTE – Lobbying public officials is classified in ISI code 5418.

PUBLIC ADMINISTRATION

9200 Public administration

(2022 NAICS code 92)

Federal, state, and local government agencies that administer, oversee, and manage public programs and have
executive, legislative, or judicial authority over other institutions within a given area.

Page 97 BE–799 (REV. 04–2022)