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NAICS 238140 to SIC Code Crosswalk

The NAICS code 238140 (Masonry Contractors) maps transitively to legacy 1987 SIC classification code(s): 1741, 1742, 1743, 1771.

Concordance Concordance Mapping Asset

Source Code Source Industry Target Code Target Industry Relation Concordance Path
NAICS 238140 Masonry Contractors SIC 1741 Masonry, Stone Setting, and Other Stone Work Many-to-Many SIC1987:1741 → NAICS1997:23541 → 2002:238140 → 2007:238140 → 2012:238140 → 2017:238140 → 2022:238140
NAICS 238140 Masonry Contractors SIC 1742 Plastering, Drywall, Acoustical, and Insulation Work Many-to-Many SIC1987:1742 → NAICS1997:23542 → 2002:238140 → 2007:238140 → 2012:238140 → 2017:238140 → 2022:238140
NAICS 238140 Masonry Contractors SIC 1743 Terrazzo, Tile, Marble, and Mosaic Work Many-to-Many SIC1987:1743 → NAICS1997:23542 → 2002:238140 → 2007:238140 → 2012:238140 → 2017:238140 → 2022:238140
NAICS 238140 Masonry Contractors SIC 1771 Concrete Work Many-to-Many SIC1987:1771 → NAICS1997:23542 → 2002:238140 → 2007:238140 → 2012:238140 → 2017:238140 → 2022:238140

Why Concordances Don't Line Up 1:1

The Standard Industrial Classification (SIC) system was established in 1937 and last updated in 1987, organizing businesses by end products. The North American Industry Classification System (NAICS) replaced it in 1997, classifying establishments by production processes. Because of this structural shift, many-to-many relationships are common, requiring chained concordance steps to bridge the historical gap.

Reverse Crosswalk: Going the other way? See the mapping at SIC 1741 to NAICS, SIC 1742 to NAICS, SIC 1743 to NAICS, SIC 1771 to NAICS.

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Primary Ingestion Source

Data sourced from the U.S. Census Bureau Concordances (1997, 2002, 2007, 2012, 2017, and 2022 editions). Last verified on 2026-06-30.