Page 1 BE–799 (REV. 12–2017)
U.S. DEPARTMENT OF COMMERCE
Bureau of Economic Analysis
GUIDE TO INDUSTRY
CLASSIFICATIONS FOR
INTERNATIONAL SURVEYS 2017
Industry classifications adapted from the
2017 North American Industry Classification System
(NAICS)
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 2017 North American Industry Classification
System (hereafter referred to as the “2017 NAICS”). Industry classifications in the previous version of
this guide were adapted from the 2012 North American Industry Classification System.
Reflecting the changes made to the NAICS for 2017, the new 2017 ISI classifications differ minimally
from the 2012 ISI classifications. The table below summarizes the few reclassifications of activities
and other changes in the 2017 guide:
Nature of change
From: 2012 International
Survey Industry
To: 2017 International
Surveys Industry
Name Code Name Code
Reclassification of wired
telecommunications
Wired telecommunications
carriers
5171 Wired and wireless
telecommunications carriers
5173
Reclassification of wireless
telecommunications
Wireless telecommunications
carriers (except satellite)
5172 Wired and wireless
telecommunications carriers
5173
Name change only Bakeries and tortillas 3118 Bakery products and tortillas 3118
Name change only Iron and steel mills and
ferroalloys
3311 Iron and steel mills 3311
Name change only Machine shops; turned
products; and screws, nuts,
and bolts
3327 Machine shop products,
turned products, and
screws, nuts, and bolts
3327
Name change only Non‐depository credit
intermediation
5224 Non‐depository credit
intermediation, except
branches and agencies
5224
Name change only Insurance carriers, except
life insurance carriers
5243 Insurance carriers, except
direct life insurance carriers
5243
Name change only Life insurance carriers 5249 Direct life insurance carriers 5249
For additional information, refer to the detailed description of the ISI codes that follow in this guide
and in the 2017 NAICS manual.
For reporting on BEA surveys, 200 individual ISI classifications were adapted from the 2017 NAICS, and
each has been assigned a four-digit numerical code. (The previously used 2012 ISI classifications had
201 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.
BE–799 (REV. 12–2017) Page 2
For the convenience of those reporters familiar with the 2017 NAICS, the 2017 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 classification and the corresponding 2017 NAICS
classification(s) may exist, the detailed definitions of the ISI classifications should be consulted when
completing industry classification items in BEA surveys.
Page 3 BE–799 (REV. 12–2017)
SUMMARY OF INDUSTRY CLASSIFICATIONS
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
1110 Crop production
1120 Animal production and aquaculture
1130 Forestry and logging
1140 Fishing, hunting, and trapping
1150 Support activities for agriculture and
forestry
MINING, QUARRYING, AND OIL
3344 Semiconductors and other electronic
components
3345 Navigational, measuring,
electromedical, and control
instruments
3346 Manufacturing and reproducing
magnetic and optical media
3351 Electric lighting equipment
3352 Household appliances
3353 Electrical equipment
3359 Other electrical equipment and
components
3361 Motor vehicles
3362 Motor vehicle bodies and trailers
3363 Motor vehicle parts
3364 Aerospace products and parts
3365 Railroad rolling stock
3366 Ship and boat building
3369 Other transportation equipment
3370 Furniture and related products
3391 Medical equipment and supplies
3399 Other miscellaneous manufacturing
WHOLESALE TRADE
MERCHANT WHOLESALERS,
DURABLE GOODS
4231 Motor vehicle and motor vehicle parts
and supplies merchant
wholesalers
4232 Furniture and home furnishing
merchant wholesalers
4233 Lumber and other construction
materials merchant wholesalers
4234 Professional and commercial
equipment and supplies merchant
wholesalers
4235 Metal and mineral (except petroleum)
merchant wholesalers
4236 Household appliances and electrical
and electronic goods merchant
wholesalers
4237 Hardware, and plumbing and heating
equipment and supplies merchant
wholesalers
4238 Machinery, equipment, and supplies
merchant wholesalers
4239 Miscellaneous durable goods
merchant wholesalers
MERCHANT WHOLESALERS,
NONDURABLE GOODS
4241 Paper and paper product merchant
wholesalers
4242 Drugs and druggists sundries
merchant wholesalers
4243 Apparel, piece goods, and notions
merchant wholesalers
4244 Grocery and related product
merchant wholesalers
2111
2121
2123
2124
2125
2126
2127
2132
2133
2211
2212
2213
2360
2370
2380
3111
3112
3113
3114
3115
3116
3117
3118
3119
3121
3122
3130
3140
3150
3160
3210
3221
3222
3231
AND GAS EXTRACTION
Oil and gas extraction
Coal
Nonmetallic minerals
Iron ores
Gold and silver ores
Copper, nickel, lead, and zinc ores
Other metal ores
Support activities for oil and gas
operations
Support activities for mining, except
for oil and gas operations
UTILITIES
Electric power generation,
transmission, and distribution
Natural gas distribution
Water, sewage, and other systems
CONSTRUCTION
Construction of buildings
Heavy and civil engineering
construction
Specialty trade contractors
MANUFACTURING
Animal foods
Grain and oilseed milling
Sugar and confectionery products
Fruit and vegetable preserving and
specialty foods
Dairy products
Meat products
Seafood product preparation and
packaging
Bakery products and tortillas
Other food products
Beverages
Tobacco
Textile mills
Textile product mills
Apparel
Leather and allied products
Wood products
Pulp, paper, and paperboard mills
Converted paper products
Printing and related support activities
BE–799 (REV. 12–2017) Page 4
3242
3243
3244
3251
3252
3253
3254
3255
3256
3259
3261
3262
3271
3272
3273
3274
3279
3311
3312
3313
3314
3315
3321
3322
3323
3324
3325
3326
3327
3328
3329
3331
3332
3333
3334
3335
3336
3339
3341
3342
3343
Integrated petroleum refining and
extraction
Petroleum refining without extraction
Asphalt and other petroleum and coal
products
Basic chemicals
Resins, synthetic rubbers, and
artificial and synthetic fibers and
filaments
Pesticides, fertilizers, and other
agricultural chemicals
Pharmaceuticals and medicines
Paints, coatings, and adhesives
Soap, cleaning compounds, and toilet
preparations
Other chemical products and
preparations
Plastics products
Rubber products
Clay products and refractories
Glass and glass products
Cement and concrete products
Lime and gypsum products
Other nonmetallic mineral products
Iron and steel mills
Steel products from purchased steel
Alumina and aluminum production
and processing
Nonferrous metal (except aluminum)
production and processing
Foundries
Forging and stamping
Cutlery and hand tools
Architectural and structural metals
Boilers, tanks, and shipping
containers
Hardware
Spring and wire products
Machine shop products, turned
products, and screws, nuts, and
bolts
Coating, engraving, heat treating, and
allied activities
Other fabricated metal products
Agriculture, construction, and mining
machinery
Industrial machinery
Commercial and service industry
machinery
Ventilation, heating, air-conditioning,
and commercial refrigeration
equipment
Metalworking machinery
Engines, turbines, and power
transmission equipment
Other general purpose machinery
Computer and peripheral equipment
Communications equipment
Audio and video equipment
SUMMARY OF INDUSTRY CLASSIFICATIONS
MERCHANT WHOLESALERS,
NONDURABLE GOODS—Continued
4245 Farm product raw material merchant
wholesalers
4246 Chemical and allied products
merchant wholesalers
4247 Petroleum and petroleum products
merchant wholesalers
4248 Beer, wine, and distilled alcoholic
beverage merchant wholesalers
4249 Miscellaneous nondurable goods
merchant wholesalers
ELECTRONIC MARKETS
AND AGENTS AND BROKERS
4251 Wholesale electronic markets and
agents and brokers
RETAIL TRADE
4410 Motor vehicle and parts dealers
4420 Furniture and home furnishings
stores
4431 Electronics and appliance stores
4440 Building material and garden
equipment and supplies dealers
4450 Food and beverage stores
4461 Health and personal care stores
4471 Gasoline stations
4480 Clothing and clothing accessories
stores
4510 Sporting goods, hobby, musical
instrument, and book stores
4520 General merchandise stores
4530 Miscellaneous store retailers
4540 Nonstore retailers
TRANSPORTATION
AND WAREHOUSING
4810 Air transportation
4821 Rail transportation
4833 Petroleum tanker operations
4839 Other water transportation
4840 Truck transportation
4850 Transit and ground passenger
transportation
4863 Pipeline transportation of crude oil,
refined petroleum products, and
natural gas
4868 Other pipeline transportation
4870 Scenic and sightseeing transportation
4880 Support activities for transportation
4920 Couriers and messengers
4932 Petroleum storage for hire
4939 Other warehousing and storage
INFORMATION
5111 Newspaper, periodical, book, and
directory publishers
5112 Software publishers
5121 Motion picture and video industries
5122 Sound recording industries
5151 Radio and television broadcasting
5152 Cable and other subscription
programming
5173 Wired and wireless
telecommunications carriers
5174 Satellite telecommunications
5179 Other telecommunications
5182 Data processing, hosting, and related
services
5191 Other information services
FINANCE AND INSURANCE
5221 Depository credit intermediation
(Banking)
5223 Activities related to credit
intermediation
5224 Non-depository credit intermediation,
except branches and agencies
5229 Non-depository branches and
agencies
5231 Securities and commodity contracts
intermediation and brokerage
5238 Other financial investment activities
and exchanges
5242 Agencies, brokerages, and other
insurance related activities
5243 Insurance carriers, except direct life
insurance carriers
5249 Direct life insurance carriers
5252 Funds, trusts, and other financial
vehicles
REAL ESTATE AND
RENTAL AND LEASING
5310 Real estate
5321 Automotive equipment rental and
leasing
5329 Other rental and leasing services
5331 Lessors of nonfinancial intangible
assets (except copyrighted works)
PROFESSIONAL, SCIENTIFIC,
AND TECHNICAL SERVICES
5411 Legal services
5412 Accounting, tax preparation,
bookkeeping, and payroll services
5413 Architectural, engineering, and
related services
5414 Specialized design services
5415 Computer systems design and
related services
5416 Management, scientific, and technical
consulting services
5417 Scientific research and development
services
5418 Advertising, public relations, and
related services
5419 Other professional, scientific, and
technical services
MANAGEMENT OF COMPANIES
AND ENTERPRISES
5512 Holding companies, except bank
holding companies
5513 Corporate, subsidiary, and regional
management offices
ADMINISTRATIVE AND SUPPORT
AND WASTE MANAGEMENT
AND REMEDIATION SERVICES
5611 Office administrative services
5612 Facilities support services
5613 Employment services
5614 Business support services
5615 Travel arrangement and reservation
services
5616 Investigation and security services
5617 Services to buildings and dwellings
5619 Other support services
5620 Waste management and remediation
services
EDUCATIONAL SERVICES
6110 Educational services
HEALTH CARE
AND SOCIAL ASSISTANCE
6210 Ambulatory health care services
6220 Hospitals
6230 Nursing and residential care facilities
6240 Social assistance
ARTS, ENTERTAINMENT,
AND RECREATION
7110 Performing arts, spectator sports, and
related industries
7121 Museums, historical sites, and similar
institutions
7130 Amusement, gambling, and
recreation industries
ACCOMMODATION
AND FOOD SERVICES
7210 Accommodation
7220 Food services and drinking places
OTHER SERVICES
8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic,
professional, and similar
organizations
PUBLIC ADMINISTRATION
9200 Public administration
Page 5 BE–799 (REV. 12–2017)
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- 10 Transportation and warehousing
4242 Drugs and druggists sundries
merchant wholesalers
owned or -sponsored enterprise, or
4810 Air transportation
4243 Apparel, piece goods, and notions
quasi-government organization or
4821 Rail transportation
merchant wholesalers
agency
4833 Petroleum tanker operations
4244 Grocery and related product
4839 Other water transportation merchant wholesalers
02 Pension fund — Government run
4840 Truck transportation 4245 Farm product raw material merchant
4850 Transit and ground passenger
wholesalers
03 Pension fund — Privately run
transportation 4246 Chemical and allied products
4863 Pipeline transportation of crude oil,
merchant wholesalers
refined petroleum products, and 4247 Petroleum and petroleum products
04 Estate, trust, or nonprofit
natural gas merchant wholesalers
organization
4868 Other pipeline transportation 4248 Beer, wine, and distilled alcoholic
5252 Funds, trusts, and other financial
4870 Scenic and sightseeing transportation
beverage merchant wholesalers
vehicles
1
4880 Support activities for transportation
4249 Miscellaneous nondurable goods
merchant wholesalers
4920 Couriers and messengers
05 Individual
4251 Wholesale electronic markets and
4932 Petroleum storage for hire
agents and brokers
4939 Other warehousing and storage
Private business enterprise,
4410 Motor vehicle and parts dealers
investment organization,
11 Utilities
4420 Furniture and home furnishings
stores
or group engaged in:
2211 Electric power generation,
4431 Electronics and appliance stores
transmission, and distribution
4440 Building material and garden
06 Insurance
2212 Natural gas distribution
equipment and supplies dealers
5242 Agencies, brokerages, and other
2213 Water, sewage, and other systems
4450 Food and beverage stores
insurance related activities
4461 Health and personal care stores
12 Wholesale and retail trade
5243 Insurance carriers, except direct life
4471 Gasoline stations
insurance carriers
4231 Motor vehicle and motor vehicle parts
4480 Clothing and clothing accessories
5249 Direct life insurance carriers
and supplies merchant
stores
wholesalers
4510 Sporting goods, hobby, musical
07 Agriculture, forestry, fishing,
4232 Furniture and home furnishing
instrument, and book stores
and hunting
merchant wholesalers
4520 General merchandise stores
4233 Lumber and other construction
1110 Crop production
4530 Miscellaneous store retailers
materials merchant wholesalers
1120 Animal production and aquaculture
4540 Nonstore retailers
4234 Professional and commercial
1130 Forestry and logging
equipment and supplies merchant
13 Banking, including bank holding
1140 Fishing, hunting, and trapping
wholesalers
companies
4235 Metal and mineral (except petroleum)
08 Mining
merchant wholesalers
5221 Depository credit intermediation
2111 Oil and gas extraction
4236 Household appliances and electrical
(banking)
2121 Coal
and electronic goods merchant
5229 Non-depository branches and
wholesalers
agencies
2123 Nonmetallic minerals
4237 Hardware, and plumbing and heating
2124 Iron ores
equipment and supplies merchant
14 Holding companies, excluding
2125 Gold and silver ores
wholesalers
bank holding companies
2126 Copper, nickel, lead, and zinc ores
4238 Machinery, equipment, and supplies
5512 Holding companies, except bank
2127 Other metal ores merchant wholesalers
holding companies
4239 Miscellaneous durable goods
5513 Corporate, subsidiary, and regional
09 Construction
merchant wholesalers
management offices
2360 Construction of buildings
4241 Paper and paper product merchant
wholesalers
2370 Heavy and civil engineering
construction
2380 Specialty trade contractors
1. Only the portion of ISI code 5252 that includes
estates and trusts
BE–799 (REV. 12–2017) Page 6
FOREIGN PARENT AND UBO INDUSTRY CODES
Two-digit codes, with ISI components
15 Other finance 19 Other services 21 Beverages and tobacco products
5223 Activities related to credit 1150 Support activities for agriculture and 3121 Beverages
intermediation forestry
3122 Tobacco
5224 Non-depository credit intermediation, 2132 Support activities for oil and gas
except branches and agencies operations
22 Pharmaceuticals and medicine
5231 Securities and commodity contracts 2133 Support activities for mining, except
3254 Pharmaceuticals and medicines
intermediation and brokerage for oil and gas operations
5238 Other financial investment activities 5321 Automotive equipment rental and
23 Other chemicals
and exchanges leasing
3251 Basic chemicals
5252 Funds, trusts, and other financial 5329 Other rental and leasing services
vehicles
2
3252 Resins, synthetic rubbers, and
5611 Office administrative services
artificial and synthetic fibers and
5331 Lessors of nonfinancial intangible
5612 Facilities support services
filaments
assets (except copyrighted works)
5613 Employment services
3253 Pesticides, fertilizers, and other
16 Real estate
5614 Business support services
agricultural chemicals
5615 Travel arrangement and reservation
3255 Paints, coatings, and adhesives
5310 Real estate
services
3256 Soap, cleaning compounds, and toilet
5616 Investigation and security services
preparations
17 Information
5617 Services to buildings and dwellings
3259 Other chemical products and
5111 Newspaper, periodical, book, and
5619 Other support services preparations
directory publishers
5620 Waste management and remediation
5112 Software publishers
services
24 Nonmetallic mineral products
5121 Motion picture and video industries
6110 Educational services
3271 Clay products and refractories
5122 Sound recording industries
6210 Ambulatory health care services
3272 Glass and glass products
5151 Radio and television broadcasting
6220 Hospitals
3273 Cement and concrete products
5152 Cable and other subscription
6230 Nursing and residential care facilities
3274 Lime and gypsum products
programming
6240 Social assistance
3279 Other nonmetallic mineral products
5173 Wired and wireless
7110 Performing arts, spectator sports, and
telecommunications carriers
related industries
25 Primary and fabricated metal
5174 Satellite telecommunications
7121 Museums, historical sites, and similar
products
5179 Other telecommunications
institutions
3311 Iron and steel mills
5182 Data processing, hosting, and related
7130 Amusement, gambling, and
services
3312 Steel products from purchased steel
recreation industries
5191 Other information services
3313 Alumina and aluminum production
7210 Accommodation
and processing
7220 Food services and drinking places
18 Professional, scientific, and
3314 Nonferrous metal (except aluminum)
8110 Repair and maintenance
technical services
production and processing
8120 Personal and laundry services
3315 Foundries
5411 Legal services
8130 Religious, grantmaking, civic,
3321 Forging and stamping
5412 Accounting, tax preparation,
professional, and similar
3322 Cutlery and hand tools
bookkeeping, and payroll services
organizations
3323 Architectural and structural metals
5413 Architectural, engineering, and
related services
Manufacturing, including
3324 Boilers, tanks, and shipping
containers
5414 Specialized design services
fabricating, assembling,
3325 Hardware
5415 Computer systems design and
and processing of goods:
related services
3326 Spring and wire products
5416 Management, scientific, and technical
3327 Machine shop products, turned
20 Food
consulting services
products, and screws, nuts, and
5417 Scientific research and development
3111 Animal foods
bolts
services 3112 Grain and oilseed milling
3328 Coating, engraving, heat treating, and
allied activities
5418 Advertising, public relations, and 3113 Sugar and confectionery products
related services
3329 Other fabricated metal products
3114 Fruit and vegetable preserving and
5419 Other professional, scientific, and specialty foods
technical services
3115 Dairy products
2. Only the portion of ISI code 5252 that does not
3116 Meat products
include estates and trusts
3117 Seafood product preparation and
packaging
3118 Bakery products and tortillas
3119 Other food products
Page 7 BE–799 (REV. 12–2017)
FOREIGN PARENT AND UBO INDUSTRY CODES
Two-digit codes, with ISI components
26 Computer and electronic
products
3341 Computer and peripheral equipment
3342 Communications equipment
3343 Audio and video equipment
3344 Semiconductors and other electronic
components
3345 Navigational, measuring,
electromedical, and control
instruments
3346 Manufacturing and reproducing
magnetic and optical media
27 Machinery
3331 Agriculture, construction, and mining
machinery
3332 Industrial machinery
3333 Commercial and service industry
machinery
3334 Ventilation, heating, air-conditioning,
and commercial refrigeration
equipment
3335 Metalworking machinery
3336 Engines, turbines, and power
transmission equipment
3339 Other general purpose machinery
28 Electrical equipment, appliances
and components
3351 Electric lighting equipment
3352 Household appliances
3353 Electrical equipment
3359 Other electrical equipment and
components
29 Motor vehicles and parts
3361 Motor vehicles
3362 Motor vehicle bodies and trailers
3363 Motor vehicle parts
30 Other transportation equipment
3364 Aerospace products and parts
3365 Railroad rolling stock
3366 Ship and boat building
3369 Other transportation equipment
31 Other manufacturing
3130 Textile mills
3140 Textile product mills
3150 Apparel
3160 Leather and allied products
3210 Wood products
3221 Pulp, paper, and paperboard mills
3222 Converted paper products
3231 Printing and related support activities
3261 Plastics products
3262 Rubber products
3370 Furniture and related products
3391 Medical equipment and supplies
3399 Other miscellaneous manufacturing
32 Petroleum manufacturing,
including integrated petroleum
and petroleum refining without
extraction
3242 Integrated petroleum refining and
extraction
3243 Petroleum refining without extraction
3244 Asphalt and other petroleum and coal
products
BE–799 (REV. 12–2017) Page 8
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
(2017 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 cod 1150.
1120 Animal production and aquaculture
(2017 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 9 BE–799 (REV. 12–2017)
1130 Forestry and logging
(2017 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, fi-
bers, 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
(2017 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
(2017 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. 12–2017) Page 10
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
(2017 NAICS code 211)
Businesses engaged in operating oil and gas field properties, including all activities in the prepa-
ration of oil and gas up to the point of shipment from the producing property. This includes busi-
nesses 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
(2017 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 11 BE–799 (REV. 12–2017)
2123 Nonmetallic minerals
(2017 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
(2017 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 agglomer-
ates.
NOTE – Operating blast furnaces to produce pig iron is classified in ISI code 3311.
2125 Gold and silver ores
(2017 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 doré 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
(2017 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 trans-
formation of these ores into concentrates is also included in this industry.
NOTE – Refining copper concentrates is classified in ISI code 3314.
BE–799 (REV. 12–2017) Page 12
2127 Other metal ores
(2017 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
(2017 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
(2017 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 13 BE–799 (REV. 12–2017)
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
(2017 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 op-
erated by others.
NOTE – Operating trash incinerators that also generate electricity is classified in ISI code 5620.
2212 Natural gas distribution
(2017 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
(2017 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 provid-
ing 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. 12–2017) Page 14
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
(2017 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 building
2370 Heavy and civil engineering construction
(2017 NAICS code 237)
Businesses whose primary activity is the construction of entire engineering projects (e.g., high-
ways 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, al-
terations, 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 15 BE–799 (REV. 12–2017)
2380 Specialty trade contractors
(2017 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. 12–2017) Page 16
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
Page 17 BE–799 (REV. 12–2017)
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 classi-
fied in Construction (ISI codes 2360–2380).
Breaking bulk and redistributing in smaller lots, including packaging and repackaging prod-
ucts, 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 4231–4540).
Publishing and the combined activity of publishing and printing is classified in Information
(ISI codes 5111–5191). Although the activity performed is the transformation of informa-
tion into a product, the value of the product to the consumer lies in the information con-
tent, not in the format in which it is distributed (i.e., the book or software).
3111 Animal foods
(2017 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
(2017 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.
BE–799 (REV. 12–2017) Page 18
3113 Sugar and confectionery products
(2017 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.
3114 Fruit and vegetable preserving and specialty foods
(2017 NAICS code 3114)
Businesses engaged in manufacturing frozen foods of vegetable or animal origins or in manufac-
turing 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, entreés, 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.
Page 19 BE–799 (REV. 12–2017)
3115 Dairy products
(2017 NAICS code 3115)
Businesses engaged in manufacturing dairy products from raw milk, processed milk, and dairy
substitutes.
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.
3116 Meat products
(2017 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
(2017 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
BE–799 (REV. 12–2017) Page 20
3118 Bakery products and tortillas
(2017 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.
3119 Other food products
(2017 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.
Page 21 BE–799 (REV. 12–2017)
3121 Beverages
(2017 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
(2017 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.
3130 Textile mills
(2017 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.
BE–799 (REV. 12–2017) Page 22
3140 Textile product mills
(2017 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 prod-
ucts, 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.
3150 Apparel
(2017 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 knit-
ting 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 prod-
ucts, including apparel, on a contract or fee basis, are classified in ISI code 3140.
Page 23 BE–799 (REV. 12–2017)
3160 Leather and allied products
(2017 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.
3210 Wood products
(2017 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. Pro-
cessing 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
(2017 NAICS code 3221)
Businesses engaged in the manufacture of pulp and paper, including newsprint and paper-
board. Pulp is produced by separating cellulose fibers from impurities in wood or other materi-
als. 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. 12–2017) Page 24
3222 Converted paper products
(2017 NAICS code 3222)
Businesses engaged in converting paper or paperboard, without manufacturing paper or paper-
board. Converted paper products are produced from paper and other materials by various cut-
ting 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
(2017 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 in-
clude 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 5111. A business that also prints what it publishes is classified in ISI code 5111.
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 25 BE–799 (REV. 12–2017)
3242 Integrated petroleum extraction and refining
(part of 2017 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 2017 NAICS code 32411)
Businesses engaged in separating crude petroleum into component products through such tech-
niques 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
(2017 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 pe-
troleum
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. 12–2017) Page 26
3251 Basic chemicals
(2017 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
(2017 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 27 BE–799 (REV. 12–2017)
3253 Pesticides, fertilizers, and other agricultural chemicals
(2017 NAICS code 3253)
Businesses engaged in manufacturing nitrogenous or phosphatic materials and mixing those in-
gredients into fertilizers, or mixing ingredients produced elsewhere into fertilizers, or formulat-
ing 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
(2017 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) manufac-
turing 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
(2017 NAICS code 3255)
Businesses engaged in mixing pigments, solvents, and binders into paints, stains, and other coat-
ings 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. 12–2017) Page 28
3256 Soap, cleaning compounds, and toilet preparations
(2017 NAICS code 3256)
Businesses engaged in manufacturing and packaging soap and other cleaning compounds, sur-
face 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
(2017 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.
3261 Plastics products
(2017 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
Page 29 BE–799 (REV. 12–2017)
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
(2017 NAICS code 3262)
Businesses engaged in processing natural, synthetic, or reclaimed rubber materials into inter-
mediate 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.
3271 Clay products and refractories
(2017 NAICS code 3271)
Businesses engaged in transforming mined or quarried clay and like materials into bricks, refrac-
tory, and ceramic products. Processes used include shaping, molding, glazing, and firing raw ma-
terials. 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.
BE–799 (REV. 12–2017) Page 30
3272 Glass and glass products
(2017 NAICS code 3272)
Businesses engaged in manufacturing glass and glass products. Glass products may be pro-
duced 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
(2017 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 pur-
chased 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.
3274 Lime and gypsum products
(2017 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 gyp-
sum products from mined, quarried, or purchased gypsum.
Examples of products of this industry include:
Lime
Plaster
Plasterboard
Wallboard
Page 31 BE–799 (REV. 12–2017)
3279 Other nonmetallic mineral products
(2017 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
(2017 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
(2017 NAICS code 3312)
Businesses engaged in manufacturing iron and steel pipe and tube, drawing steel wire, and roll-
ing shapes from purchased iron or steel.
NOTE – Manufacturing wire products from purchased wire is classified in ISI code 3326.
3313 Alumina and aluminum production and processing
(2017 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.
BE–799 (REV. 12–2017) Page 32
3314 Nonferrous metal (except aluminum) production and processing
(2017 NAICS code 3314)
Businesses engaged in smelting ores, such as copper, lead, and zinc, into nonferrous metals; pri-
mary refining of nonferrous metals using electrolytic or other processes; or rolling, drawing, ex-
truding, 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
(2017 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.
3321 Forging and stamping
(2017 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.
Page 33 BE–799 (REV. 12–2017)
3322 Cutlery and hand tools
(2017 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
(2017 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 prod-
ucts
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.
3324 Boilers, tanks, and shipping containers
(2017 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.
BE–799 (REV. 12–2017) Page 34
3325 Hardware
(2017 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
(2017 NAICS code 3326)
Businesses engaged in manufacturing heavy gauge springs by processes including cutting, bend-
ing, 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
(2017 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 35 BE–799 (REV. 12–2017)
3328 Coating, engraving, heat treating, and allied activities
(2017 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
(2017 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.
3331 Agriculture, construction, and mining machinery
(2017 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
BE–799 (REV. 12–2017) Page 36
NOTE – The manufacture of:
Farm hand tools and non-powered lawnmowers and other garden equipment is classi-
fied 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
(2017 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 37 BE–799 (REV. 12–2017)
3333 Commercial and service industry machinery
(2017 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
(2017 NAICS code 3334)
Examples of products of this industry include:
Air-conditioning (except motor vehicle) equipment, such as central and room air condi-
tioners
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 dis-
pensing 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. 12–2017) Page 38
3335 Metalworking machinery
(2017 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
(2017 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 39 BE–799 (REV. 12–2017)
3339 Other general purpose machinery
(2017 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.
3341 Computer and peripheral equipment
(2017 NAICS code 3341)
Businesses engaged in the design and use of integrated circuits and the application of highly spe-
cialized miniaturization technologies in the manufacture of computers and electronic products.
Machinery that incorporates electronic computers for operation or control purposes and embed-
ded control applications are classified in other manufacturing industries based on the classifica-
tions 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 indus-
tries 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
BE–799 (REV. 12–2017) Page 40
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 inter-
face 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.
3342 Communications equipment
(2017 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 manu-
facturing 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.
Page 41 BE–799 (REV. 12–2017)
3343 Audio and video equipment
(2017 NAICS code 3343)
Businesses engaged in manufacturing electronic audio and video equipment for home enter-
tainment, 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.
3344 Semiconductors and other electronic components
(2017 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.
BE–799 (REV. 12–2017) Page 42
3345 Navigational, measuring, electromedical, and control instruments
(2017 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 pro-
cess 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 com-
posite material samples, such as:
Hematology instruments
Ph meters
Spectrophotometric instruments
Meteorological equipment
Radiation detecting equipment
Search, detection, navigation, guidance, aeronautical, and nautical systems and instru-
ments, 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.
Page 43 BE–799 (REV. 12–2017)
3346 Manufacturing and reproducing magnetic and optical media
(2017 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 simi-
lar media
Mass reproduction of computer software (generally excluding software development) on-
to 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 5112.
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
(2017 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
(2017 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.
BE–799 (REV. 12–2017) Page 44
3353 Electrical equipment
(2017 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
(2017 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 mater-
ial 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 classi-
fied in ISI code 3344.
Page 45 BE–799 (REV. 12–2017)
3361 Motor vehicles
(2017 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
(2017 NAICS code 3362)
Businesses engaged in manufacturing motor vehicle bodies, cabs, automobile and utility trail-
ers, 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 vehi-
cles.
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.
3363 Motor vehicle parts
(2017 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
BE–799 (REV. 12–2017) Page 46
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.
3364 Aerospace products and parts
(2017 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.
Page 47 BE–799 (REV. 12–2017)
3365 Railroad rolling stock
(2017 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
(2017 NAICS code 3366)
Businesses engaged in operating a shipyard or manufacturing boats. Shipyards are fixed facili-
ties 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 pre-
fabricated 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
3369 Other transportation equipment
(2017 NAICS code 3369)
Examples of products of this industry include:
Bicycles
Golf carts
Military armored vehicles and tanks
Motorcycles
Self-propelled weapons
Snowmobiles
BE–799 (REV. 12–2017) Page 48
3370 Furniture and related products
(2017 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.
3391 Medical equipment and supplies
(2017 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 4461.
Page 49 BE–799 (REV. 12–2017)
3399 Other miscellaneous manufacturing
(2017 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) manu-
facturing unassembled jewelry parts; (4) cutting, slabbing, tumbling, carving, engraving, polish-
ing, 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.
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.
BE–799 (REV. 12–2017) Page 50
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.
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 51 BE–799 (REV. 12–2017)
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
(2017 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.
BE–799 (REV. 12–2017) Page 52
4232 Furniture and home furnishing merchant wholesalers
(2017 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.
4233 Lumber and other construction materials merchant wholesalers
(2017 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
(2017 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 53 BE–799 (REV. 12–2017)
4235 Metal and mineral (except petroleum) merchant wholesalers
(2017 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)
NOTE – 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.
4236 Household appliances and electrical and electronic goods merchant wholesalers
(2017 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
NOTE – 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.
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4237 Hardware, and plumbing and heating equipment and supplies merchant wholesalers
(2017 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
(2017 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
(2017 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 55 BE–799 (REV. 12–2017)
MERCHANT WHOLESALERS, NONDURABLE GOODS
4241 Paper and paper product merchant wholesalers
(2017 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
(2017 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
(2017 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.
4244 Grocery and related product merchant wholesalers
(2017 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
BE–799 (REV. 12–2017) Page 56
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
(2017 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 wholesal-
ing.
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.
4246 Chemical and allied products merchant wholesalers
(2017 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
(2017 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
Page 57 BE–799 (REV. 12–2017)
4248 Beer, wine, and distilled alcoholic beverage merchant wholesalers
(2017 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
(2017 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.
ELECTRONIC MARKETS AND AGENTS AND BROKERS
4251 Wholesale electronic markets and agents and brokers
(2017 NAICS code 4251)
Business-to-business electronic markets bringing together buyers and sellers of goods using the
Internet or other electronic means.
Agents and brokers that arrange for the sale of goods owned by others. Agents and brokers do
not take title to the goods being sold but rather receive a fee or commission for their service.
NOTE – Businesses engaged in bringing together buyers and sellers of goods using the
Internet in a business-to-consumer or consumer-to-consumer environment are
classified in ISI code 4540.
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RETAIL TRADE
The retail trade sector (ISI codes 4410–4540) comprises businesses selling merchandise, generally
without transformation, and rendering services incidental to the sale of merchandise. Retailers sell
merchandise to the general public. Store retailers operate permanent point-of-sale locations. Non-
store retailers reach customers through methods such as the Internet, the broadcasting and
publishing of direct response advertising, the publishing of traditional and electronic catalogues, and
distribution through vending machines. 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.
4410 Motor vehicles and parts dealers
(2017 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.
4420 Furniture and home furnishings stores
(2017 NAICS code 442)
Examples of businesses in this industry include:
Floor coverings stores
Household furniture stores
Kitchenware stores
Office furniture (except in combination with office equipment and supplies) stores
Outdoor furniture stores
Window treatment stores
NOTE – Retailing of:
Custom made curtains and drapes made on premises is classified in ISI code 3140.
Used furniture is classified in ISI code 4530.
4431 Electronics and appliance stores
(2017 NAICS code 4431)
Examples of businesses in this industry include:
Camera and photographic supplies stores
Cellular telephone stores
Computers, peripherals, and prepackaged software stores
Household appliance stores
Prerecorded music and video stores
NOTE – Retailing of:
Automotive electronic sound systems is classified in ISI code 4410.
Computers, peripherals, and prepackaged software in combination with retailing office
equipment, furniture and supplies is classified in ISI code 4530.
Page 59 BE–799 (REV. 12–2017)
4440 Building material and garden equipment and supplies dealers
(2017 NAICS code 444)
Examples of businesses in this industry include:
Building materials and supplies dealers
Hardware stores
Home centers
Lawn and garden equipment and supplies stores
Nursery and garden centers
Outdoor power equipment stores
Paint and wallpaper stores
4450 Food and beverage stores
(2017 NAICS code 445)
Examples of businesses in this industry include:
Convenience stores
Grocery stores
Liquor stores
Meat, fish, fruit and vegetable, and other specialty food markets
Supermarkets
NOTE – The retail sale of:
Candy and chocolate made on the premises not for immediate consumption is classi-
fied 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 4471.
4461 Health and personal care stores
(2017 NAICS code 446)
Examples of businesses in this industry include:
Cosmetics and beauty supplies stores
Health and personal care stores selling items such as food supplements, hearing aids, and
convalescent supplies
Optical goods stores
Pharmacies and drug stores
NOTE – Grinding without retailing optical lenses is classified in ISI code 3391.
4471 Gasoline stations
(2017 NAICS code 447)
Retailing motor fuels and automotive oils. This includes businesses that sell motor fuels in com-
bination with convenience store items and/or repair services.
NOTE – Businesses engaged solely in repairing motor vehicles are classified in ISI code 8110.
BE–799 (REV. 12–2017) Page 60
4480 Clothing and clothing accessories stores
(2017 NAICS code 448)
Examples of businesses in this industry include:
Clothing stores
Jewelry stores
Luggage and leather goods stores
Shoe stores
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 4510.
4510 Sporting goods, hobby, musical instrument, and book stores
(2017 NAICS code 451)
Examples of businesses in this industry include:
Book stores
Hobby, games, and toy stores
Musical instrument stores
Sporting goods stores
NOTE – Retailing new computer game software, prerecorded music, and videos are classified in
ISI code 4431.
4520 General merchandise stores
(2017 NAICS code 452)
Retailing a large variety of goods with no one merchandise line predominating.
Examples of businesses in this industry include:
Department stores
Dollar stores
Home and auto supply stores
Superstores
Warehouse clubs and supercenters
4530 Miscellaneous store retailers
(2017 NAICS code 453)
Examples of businesses in this industry include:
Art dealers
Florists
Mobile home dealers
Office equipment and supplies retailers
Pet and pet supplies stores
Stationery and gift stores
Used merchandise stores
NOTE – Retailing used automobiles is classified in ISI 4410.
Pawnshops are classified in ISI 5224.
Page 61 BE–799 (REV. 12–2017)
4540 Non-store retailers
(2017 NAICS code 454)
Examples of businesses in this industry include:
Direct selling businesses, such as heating oil dealers
Internet auction sites
Internet-based retailers
Mail-order houses
Home shopping television
Vending machine operators
NOTE – Facilitating business-to-business auction-based sales using the Internet is classified in ISI
code 4251.
Providing telemarketing services for others is classified in ISI code 5614.
BE–799 (REV. 12–2017) Page 62
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.
4810 Air transportation
(2017 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
(2017 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 lo-
cal 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 2017 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 2017 NAICS code 483)
Businesses engaged in providing water transportation of passengers and cargo (except petro-
leum 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.
4840 Truck transportation
(2017 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 truck-
ing, such as moving of household and office goods.
Page 63 BE–799 (REV. 12–2017)
4850 Transit and ground passenger transportation
(2017 NAICS code 485)
Businesses engaged in operating urban transit and commuter rail systems and in providing char-
tered 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
(2017 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 in-
cludes storage of natural gas.
NOTE – Pipeline transportation of natural gas to the end consumer is classified in ISI code 2212.
4868 Other pipeline transportation
(2017 NAICS code 48699)
Businesses engaged in the use of distribution and transmission pipelines to transport commodi-
ties such as coal and slurry.
NOTE – Pipeline transportation of water by utilities is classified in ISI code 2213.
4870 Scenic and sightseeing transportation
(2017 NAICS code 487)
Businesses engaged in the use of transportation equipment to provide recreation and entertain-
ment. The activity is local in nature, usually involving a same-day return to the point of depar-
ture.
Examples of businesses in this industry include:
Charter fishing boats
Hot air balloon rides
Sightseeing buses and trolleys
Steam train excursions
4880 Support activities for transportation
(2017 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.
BE–799 (REV. 12–2017) Page 64
4920 Couriers and messengers
(2017 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 2017 NAICS code 49319)
Businesses engaged in operating bulk petroleum storage facilities and terminals for hire.
4939 Other warehousing and storage
(2017 NAICS codes 49311, 49312, 49313, and part of 49319)
Businesses engaged in operating warehousing and storage facilities for general merchandise, re-
frigerated 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.
Page 65 BE–799 (REV. 12–2017)
INFORMATION
The Information sector (ISI codes 5111–5191) 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.)
5111 Newspaper, periodical, book, and directory publishers
(2017 NAICS code 5111)
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 pro-
tected 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.
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 4540.
Music publishers are classified in ISI code 5122.
Publishing periodicals, books, greeting cards, or developing compilations of creative works or
facts exclusively on the Internet is classified in ISI code 5191.
Operating Web search portals is classified in ISI code 5191.
Supplying the news media with information such as news, reports, and pictures is classified in
ISI code 5191.
5112 Software publishers
(2017 NAICS code 5112)
Businesses engaged in computer software publishing or publishing and reproduction. Such busi-
nesses 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.
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.
BE–799 (REV. 12–2017) Page 66
5121 Motion picture and video industries
(2017 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 postpro-
duction and related services, such as editing, closed captioning, animation, and special effects.
NOTE – Mass duplication and packaging of video tapes 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
(2017 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.
5151 Radio and television broadcasting
(2017 NAICS code 5151)
Businesses engaged in operating broadcast studios and facilities for delivery of radio and televi-
sion programs. These businesses are engaged in the production or purchase of programs and
generate revenues from the sale of air time to advertisers, from donations and subsidies, or
from the sale of programs.
NOTE – Producing and broadcasting television programs for cable and satellite television systems
is classified in ISI code 5152.
Furnishing cable and other pay television services is classified in ISI code 5173.
Broadcasting exclusively on the Internet is classified in ISI code 5191.
5152 Cable and other subscription programming
(2017 NAICS code 5152)
Businesses engaged in operating studios and facilities for the broadcasting of programs on a
subscription or fee basis. The programming is usually narrowcast in nature (e.g., limited format,
such as news, sports, or youth-oriented). These businesses produce programming in their own
facilities or acquire programming from external sources. The programming material is usually
delivered to a third party, such as cable systems or direct-to-home satellite systems, for trans-
mission to viewers.
NOTE – Producing taped television program material is classified in ISI code 5121.
Providing cable and other pay television services is classified in ISI code 5173.
Page 67 BE–799 (REV. 12–2017)
5173 Wired and wireless telecommunications carriers
(2017 NAICS code 5173)
Businesses engaged in operating, maintaining, and/or providing access to switching and trans-
mission facilities and infrastructure that they own or lease for the transmission of voice, data,
text, sound, and video using wired and wireless telecommunications networks. Transmission fa-
cilities may be based on a single technology or a combination of technologies.
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 telecom-
munications infrastructure
Wireless Internet service providers, except satellite
NOTE – Businesses engaged in producing and distributing television programs for cable and
satellite television systems are classified in ISI code 5152.
Providing and/or reselling satellite telecommunications services is classified in ISI code 5174.
Providing Internet access services and VoIP services via client-supplied telecommunications con-
nections (e.g., dial-up ISPs) is classified in ISI code 5179.
Reselling telecommunications services (except satellite telecommunications) without operating
a network is classified in ISI code 5179.
5174 Satellite telecommunications
(2017 NAICS code 5174)
Businesses engaged in providing telecommunications services to other businesses in the tele-
communications and broadcasting industries by forwarding and receiving communications sig-
nals via a system of satellites. Also included are businesses that resell satellite communications.
NOTE – Businesses engaged in providing direct-to-home satellite television systems to individual
households or consumers are classified in ISI code 5173.
5179 Other telecommunications
(2017 NAICS code 5179)
Businesses engaged in (1) purchasing access and network capacity from owners and operators
of telecommunications networks and reselling wired and wireless telecommunications services
(except satellite) to businesses and households; (2) providing specialized telecommunications
services, such as satellite tracking, communications telemetry, and radar station operation; (3)
providing satellite terminal stations and associated facilities connected with one or more terres-
trial systems and capable of transmitting telecommunications to, and receiving telecommunica-
tions from, satellite systems; or (4) 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. Mobile virtual network operators
(MVNO) are included in this industry.
BE–799 (REV. 12–2017) Page 68
NOTE – Businesses engaged in:
Providing wired broadband Internet services and/or VoIP services via own operated
telecommunications infrastructure are classified in ISI code 5173.
Operating and maintaining wired or wireless telecommunications networks are
classified in ISI code 5173.
Providing and/or reselling satellite telecommunications services are classified in ISI
code 5174.
5182 Data processing, hosting, and related services
(2017 NAICS code 518)
Businesses engaged in providing infrastructure for hosting or data processing services. These
businesses may provide specialized hosting activities, such as Web hosting, streaming services,
or application hosting; application service provisioning; or general time-share mainframe facili-
ties to clients. Data processing businesses provide complete processing and specialized reports
from data supplied by clients or provide automated data processing, data entry services, and op-
tical scanning services.
NOTE – Providing wired broadband Internet access using own operated telecommunications
infrastructure in combination with Web hosting is classified in ISI code 5173.
Providing Internet access via client-supplied telecommunications connections in combination
with Web hosting is classified in ISI code 5179.
Operating Web search portals is classified in ISI code 5191.
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.
5191 Other information services
(2017 NAICS code 5191)
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, or publishing and/or broadcasting content exclusively on
the Internet.
Examples of businesses in this industry include:
Internet entertainment, game, and sports sites
Internet publishing and/or broadcasting, exclusively
Internet social networking sites
Libraries and archives
News syndicates
Stock photo agencies
Web search portals, including those that provide additional Internet services, such as e-
mail, connections to other Web sites, auctions, news, and serve as a home base for Inter-
net users
Page 69 BE–799 (REV. 12–2017)
NOTE – Providing both Internet publishing and other print or electronic editions (e.g., CD-ROM)
is classified in ISI code 5111 or 5112 based on the materials produced.
Providing wired broadband Internet access using own operated telecommunications infrastruc-
ture is classified in ISI code 5173.
Providing Internet access via client-supplied telecommunications connections is classified in ISI
code 5179.
Providing streaming services on content owned by others is classified in ISI code 5182.
Designing Web sites for others on a fee basis is classified in ISI code 5415.
Operating stock brokerages, travel reservation services, purchasing services, and similar
activities using the Internet rather than traditional methods is classified with the more
traditional businesses that provide these services.
BE–799 (REV. 12–2017) Page 70
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)
(2017 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
(2017 NAICS code 5223)
Businesses engaged in facilitating credit intermediation by performing activities such as arrang-
ing loans by bringing borrowers and lenders together, and clearing checks and credit card trans-
actions.
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
Page 71 BE–799 (REV. 12–2017)
5224 Non-depository credit intermediation, except branches and agencies
(Part of 2017 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 en-
gaged in financing are classified in ISI 5229.
5229 Non-depository branches and agencies
(Part of 2017 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
(2017 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
BE–799 (REV. 12–2017) Page 72
5238 Other financial investment activities and exchanges
(2017 NAICS codes 5232 and 5239)
Businesses engaged in furnishing physical or electronic marketplaces for the purpose of facilitat-
ing 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 5111.
5242 Agencies, brokerages, and other insurance related activities
(2017 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
(2017 NAICS code 5241, except code 524113)
Businesses engaged in underwriting insurance policies, except life insurance policies and annu-
ities, 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
(2017 NAICS code 524113)
Businesses engaged in underwriting life insurance policies and annuities, disability income insur-
ance policies, and accidental death and dismemberment insurance policies.
Page 73 BE–799 (REV. 12–2017)
5252 Funds, trusts, and other financial vehicles
(2017 NAICS code 525)
Legal entities organized to pool securities or other assets on behalf of shareholders or beneficia-
ries 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 inter-
ests) in banking firms are classified in ISI code 5221.
BE–799 (REV. 12–2017) Page 74
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.
5310 Real estate
(2017 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 classi-
fied in ISI code 4939.
REITs that primarily underwrite or invest in mortgages are classified in ISI code 5252.
5321 Automotive equipment rental and leasing
(2017 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 ba-
sis.
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.
Page 75 BE–799 (REV. 12–2017)
5329 Other rental and leasing services
(2017 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 4510.
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 pro-
vided, for example, agriculture, mining, or construction.
5331 Lessors of nonfinancial intangible assets (except copyrighted works)
(2017 NAICS code 533)
Businesses in this industry are engaged in assigning rights to assets, such as patents, trade-
marks, 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 5111–5122, 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.
BE–799 (REV. 12–2017) Page 76
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.
5411 Legal services
(2017 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 ser-
vices such as notary public services, patent agent services, and real estate settlement services.
5412 Accounting, tax preparation, bookkeeping, and payroll services
(2017 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
5413 Architectural, engineering, and related services
(2017 NAICS code 5413)
Examples of services provided by businesses in this industry include:
Architectural services including planning and designing the construction of residential, in-
stitutional, commercial, or industrial buildings and structures
Building inspection services
Drafting services
Engineering services including designing, developing, and utilizing machines, materials, in-
struments, 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.
Page 77 BE–799 (REV. 12–2017)
5414 Specialized design services
(2017 NAICS code 5414)
Examples of services provided by businesses in this industry include:
Fashion design
Graphic design
Industrial design
Interior design
5415 Computer systems design and related services
(2017 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 in-
tegrate computer hardware, software, and communication technologies; (3) on-site manage-
ment 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 inte-
gration 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 5112.
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
(2017 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 poli-
cies; human resource policies, practices, and planning; production scheduling; and control plan-
ning.
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
BE–799 (REV. 12–2017) Page 78
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 classi-
fied 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.
5417 Scientific research and development services
(2017 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 cre-
ation 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
(2017 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 5111.
Providing marketing consulting services is classified in ISI code 5416.
Page 79 BE–799 (REV. 12–2017)
5419 Other professional, scientific, and technical services
(2017 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.
BE–799 (REV. 12–2017) Page 80
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
(2017 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 deci-
sions. 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. Deter-
mination of industry code must be based on the activities of the fully consolidated business en-
terprise 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 multina-
tional enterprise are classified in ISI code 5513.
5513 Corporate, subsidiary, and regional management offices
(2017 NAICS code 551114)
Offices engaged in administering, overseeing, and managing other parts of the same multina-
tional enterprise. These establishments normally undertake the strategic or organizational plan-
ning 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.
Page 81 BE–799 (REV. 12–2017)
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
(2017 NAICS code 5611)
Businesses engaged in providing a range of day-to-day office administrative services on a con-
tract 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 busi-
ness.
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 busi-
ness 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 ser-
vice provided.
5612 Facilities support services
(2017 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 jan-
itorial, maintenance, trash disposal, guard and security, mail routing, reception, laundry, and re-
lated 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 pro-
cessing)
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 busi-
ness, such as a hotel, mine, or hospital, is classified according to the industry of the client’s busi-
ness.
Providing on-site management and operation of clients’ computer systems and/or data process-
ing facilities is classified in ISI code 5415.
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5613 Employment services
(2017 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) sup-
plying 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 proce-
dures, 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
(2017 NAICS code 5614)
Businesses engaged in performing activities that are ongoing routine business support func-
tions 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
(2017 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
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5616 Investigation and security services
(2017 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 instal-
lation 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 classi-
fied in retail or wholesale trade depending on the type of sale.
5617 Services to buildings and dwellings
(2017 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 equip-
ment
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
(2017 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
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5620 Waste management and remediation services
(2017 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; op-
erating waste treatment or disposal facilities (except sewer systems or sewage treatment facili-
ties); 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 miscel-
laneous 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
(2017 NAICS code 61)
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.
Page 85 BE–799 (REV. 12–2017)
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
(2017 NAICS code 621)
Businesses engaged in providing health care services directly or indirectly to ambulatory pa-
tients 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 4461.
Weight reducing centers, nonmedical, are classified in ISI code 8120.
6220 Hospitals
(2017 NAICS code 622)
Businesses engaged in providing medical, diagnostic, and treatment services including physi-
cian, nursing, and other health services to inpatients. Hospitals may also provide outpatient ser-
vices 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.
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6230 Nursing and residential care facilities
(2017 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
6240 Social assistance
(2017 NAICS code 624)
Businesses engaged in providing a wide variety of social assistance services directly to their cli-
ents. 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
Page 87 BE–799 (REV. 12–2017)
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
(2017 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
(2017 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
4530.
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7130 Amusement, gambling, and recreation industries
(2017 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.
Page 89 BE–799 (REV. 12–2017)
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.
7210 Accommodation
(2017 NAICS code 721)
Businesses engaged in providing lodging or short-term accommodations for travelers, vaca-
tioners, and others. Some locations provide lodging only, while others provide meals and recre-
ational 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 pro-
vided 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 ac-
commodations 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
(2017 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.
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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.
8110 Repair and maintenance
(2017 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 en-
sure 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 4471.
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 transpor-
tation facilities, and is classified in ISI code 4880.
8120 Personal and laundry services
(2017 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
Page 91 BE–799 (REV. 12–2017)
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
(2017 NAICS code 813)
Nonbusiness entities engaged in organizing and promoting religious activities, supporting vari-
ous causes through grantmaking, advocating social and political causes, and promoting and de-
fending the interests of their members.
NOTE – Lobbying public officials is classified in ISI code 5418.
PUBLIC ADMINISTRATION
9200 Public administration
(2017 NAICS code 92)
Federal, state, and local government agencies that administer, oversee, and manage public pro-
grams and have executive, legislative, or judicial authority over other institutions within a given
area.
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