238170 — Siding Contractors
Description
This industry comprises establishments primarily engaged in installing siding of wood, aluminum, vinyl, or other exterior finish material (except brick, stone, stucco, or curtain wall). This industry also includes establishments installing gutters and downspouts. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Downspout, gutter, and gutter guard installation
- Fascia and soffit installation
- Siding (e.g., vinyl, wood, aluminum) installation
Overview Facts
| NAICS Code | 238170 |
|---|---|
| Industry Title | Siding Contractors |
| SBA Size Standard | $19,000,000 |
| U.S. Establishments | 9,142 (Census CBP, 2023) |
| IRS PBA Code | 238100 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 238 → 2381 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 1761 - Roofing, Siding, and Sheet Metal Work (via SIC1987:1761→NAICS1997:23561→2002:238170→2007:238170→2012:238170→2017:238170→2022:238170)
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 L056 — Technical Representation Services: Construction and Building Materials
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238170:
- 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.
- 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.
Related Industries in 2381
Frequently Asked Questions (FAQ)
Is 238170 a valid 2022 NAICS code?
NAICS 238170 is 'Siding Contractors', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $19,000,000.
What is the SBA size standard for NAICS 238170?
The SBA small business size standard for NAICS 238170 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238170?
NAICS code 238170 maps to the legacy 1987 SIC codes: 1761 - Roofing, Siding, and Sheet Metal Work.