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NAICS Code for Manufacturing

Compiled & reviewed by the EntityCodes Editorial Team (Tech Labs FZ LLC) · Data verified: 2026-06-28

The official U.S. Census 2022 NAICS classification representing Manufacturing is primary NAICS code 339999 (All Other Miscellaneous Manufacturing).

NAICS Classification Details

NAICS Code	339999
Official Title	All Other Miscellaneous Manufacturing
Primary SIC Equivalent	3999 - Manufacturing Industries, NEC
SBA Size Standard	550 Employees (Basis: Employees)
Census Definition	This U.S. industry comprises establishments primarily engaged in miscellaneous manufacturing (except medical equipment and supplies, jewelry and silverware, sporting and athletic goods, dolls, toys, games, office supplies, signs, gaskets, packing, and sealing devices, musical instruments, fasteners, buttons, needles, pins, brooms, brushes, mops, and burial caskets).

Disclaimer: Informational only — not legal, tax, or financial advice. SBA size standards and classification data can change. Always verify with official SBA and Census Bureau publications before relying on this information. Read our full Legal Disclaimer.

Understanding the Manufacturing Classification

Businesses operating in the Manufacturing sector are primarily engaged in manufacturing and industrial fabrication of consumer and commercial goods. This industry classification encompasses establishments offering specialized services to corporate clients, small businesses, and individuals. Under the U.S. Census Bureau guidelines, these activities are categorized based on their production processes and service delivery models.

A company's primary NAICS code is determined by where it generates the largest share of its annual receipts. Secondary activities can be mapped to alternate codes to provide a complete profile for credit agencies and compliance registries.

Why This Classification Code Matters

Industrial codes are not merely administrative labels; they dictate how your company is treated by regulatory bodies:

IRS Principal Business Activity (PBA) Reporting: The IRS requires listing your classification code on Schedule C (Form 1040), Form 1065 (Partnerships), or Form 1120 (Corporations) to audit business deductions and monitor economic sectors.
SBA Small Business Eligibility: The SBA uses NAICS size standards to determine whether your business qualifies as a small business entity for federal set-aside contracts and government-backed loans.
SAM.gov System for Award Management: When registering as a federal contractor, you must declare your primary NAICS code to align with procurement solicitations.

How to Register and Use Your Classification Code

Identify Your Primary Activity: Audit your revenue streams. Your primary NAICS code must represent the activity generating the highest percentage of your company's receipts.
Update Your Entity Registrations: Ensure your code is updated in state filings, corporate credit bureaus (like Dun & Bradstreet), and the federal SAM.gov database.
Report on Tax Filings: Enter the six-digit code on the appropriate line of your federal income tax return.

Bidirectional Concordance Crosswalk

To convert your classification between modern and historical databases, use the direct crosswalk link. The primary Standard Industrial Classification (SIC) equivalent is 3999 (Manufacturing Industries, NEC). For a full concordance map, view the NAICS 339999 to SIC 3999 Crosswalk.

Alternate and Sub-Industry Mappings

Depending on specific business functions, your organization may also fall under these alternate classifications:

No alternate NAICS codes mapped.

Related Compliance Directories

Compliance Registry Home → 2022 NAICS Directory → 1987 SIC Directory → Industry Mappings Directory → SIC-to-NAICS Crosswalk → Sector 31-33 Hub → SIC Group Major Group 39: Miscellaneous Manufacturing Industries Directory → NAICS 339999 Profile Page → SIC 3999 Profile Page → Data Provenance Methodology →

Frequently Asked Questions (FAQ)

What is the primary NAICS code for Manufacturing?

The official NAICS code representing Manufacturing is 339999. The standard industry title is 'All Other Miscellaneous Manufacturing' under the 2022 Census classifications.

What is the equivalent SIC code for Manufacturing?

The primary Standard Industrial Classification (SIC) code equivalent for Manufacturing is 3999, officially titled 'Manufacturing Industries, NEC' in the 1987 OSHA manual standard.

Are SBA size standards applicable to NAICS code 339999?

Yes, companies operating under NAICS code 339999 are evaluated under SBA size standards to determine small business status. The active standard is 550 Employees (Basis: Employees).

What IRS Principal Business Activity (PBA) code matches Manufacturing?

The IRS requires declaring a Principal Business Activity code on Schedule C (Form 1040), Form 1065, or Form 1120. For Manufacturing, you should declare 339999 (or the IRS PBA equivalent) derived from NAICS.

Where do I use the NAICS code 339999 in business administration?

This code is mandatory for government contractor entity registration on SAM.gov, federal grant applications, SBA small business loan certification, and private commercial insurance policies.

Can my Manufacturing business list secondary classification codes?

Yes. While you must register one primary NAICS code representing the activity generating the majority of your company's revenue, you can list secondary NAICS and SIC codes on SAM.gov.

What is the difference between NAICS and SIC codes for Manufacturing?

NAICS (2022) is organized by production processes and is used by all modern federal agencies. SIC (1987) is an older system organized by end products and is still used in historical databases.

How do I verify that my Manufacturing company code is correct?

You can verify your classification by auditing your primary source of revenue and checking it against the definitions in the U.S. Census Bureau 2022 NAICS Manual.