237990 — Other Heavy and Civil Engineering Construction
Description
This industry comprises establishments primarily engaged in heavy and civil engineering construction projects (excluding highway, street, bridge, and distribution line construction). The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to heavy and civil engineering construction projects (excluding highway, street, bridge, distribution line, oil and gas structure, and utilities building and structure construction). Construction projects involving water resources (e.g., dredging and land drainage), development of marine facilities, and projects involving open space improvement (e.g., parks and trails) are included in this industry (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Illustrative Examples
- Channel construction
- Land drainage contractors
- Dam construction
- Marine construction
- Dock construction
- Microtunneling contractors
- Dredging (e.g., canal, channel, ditch, waterway)
- Nuclear waste disposal site construction
- Earth retention system construction
- Flood control project construction
- Park ground and recreational open space improvement construction
- Railroad construction
- Golf course construction
- Subway construction
- Horizontal drilling (e.g., cable, pipeline, sewer installation)
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 1622 - Bridge, Tunnel, and Elevated Highway Construction (via SIC1987:1622→NAICS1997:23412→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
- SIC 1629 - Heavy Construction NEC (via SIC1987:1629→NAICS1997:23499→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
- SIC 1799 - Special Trade Contractors, NEC (via SIC1987:1799→NAICS1997:23599→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
- SIC 7353 - Heavy Construction Equipment Rental and Leasing (via SIC1987:7353→NAICS1997:23499→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC C1PZ — ARCHITECT AND ENGINEERING- CONSTRUCTION: OTHER NON-BUILDING FACILITIES
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 237990 valid in 2022? ▾
Yes, 237990 is a valid 6-digit 2022 NAICS national industry code representing 'Other Heavy and Civil Engineering Construction' under Sector 23 in the official classification index.
What is the SBA size standard for NAICS code 237990? ▾
The Small Business Administration (SBA) has established a small business size standard of $45,000,000 for NAICS code 237990 (Other Heavy and Civil Engineering Construction), calculated based on receipts.
What is the legacy SIC equivalent for NAICS 237990? ▾
According to official Census Bureau concordance tables, NAICS code 237990 (Other Heavy and Civil Engineering Construction) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 1622 - Bridge, Tunnel, and Elevated Highway Construction, 1629 - Heavy Construction NEC, 1799 - Special Trade Contractors, NEC, 7353 - Heavy Construction Equipment Rental and Leasing.
Related Pages & Tools
Further regulatory reference links for NAICS code 237990:
- Sector 23 Directory Hub — List of related industries in the Construction sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 237990 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Other Heavy and Civil Engineering Construction).
- IRS PBA Code for Heavy Civil Construction — Principal Business Activity tax reporting details.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.