321912 — Cut Stock, Resawing Lumber, and Planing
Description
This U.S. industry comprises establishments primarily engaged in one or more of the following: (1) manufacturing dimension lumber from purchased lumber; (2) manufacturing dimension stock (i.e., shapes) or cut stock; (3) resawing the output of sawmills; and (4) planing purchased lumber. These establishments generally use woodworking machinery, such as jointers, planers, lathes, and routers to shape wood.
Exclusions & Cross-References
- Manufacturing dimension lumber, boards, beams, timbers, poles, ties, shingles, shakes, siding, and wood
- chips from logs or bolts--are classified in U.S. Industry 321113, Sawmills;
- Manufacturing wood stairwork, wood molding, wood trim, and other millwork--are classified in U.S.
- Industry 321918, Other Millwork (including Flooring); and
- Manufacturing wood furniture frames and finished wood furniture parts--are classified in U.S. Industry
- 337215, Showcase, Partition, Shelving, and Locker Manufacturing.
Overview Facts
| NAICS Code | 321912 |
|---|---|
| Industry Title | Cut Stock, Resawing Lumber, and Planing |
| SBA Size Standard | 500 employees |
| U.S. Establishments | 708 (Census CBP, 2023) |
| IRS PBA Code | 321900 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 321 → 3219 |
| 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 2421 - Sawmills and Planing Mills, General (via SIC1987:2421→NAICS1997:321912→2002:321912→2007:321912→2012:321912→2017:321912→2022:321912)
- SIC 2426 - Hardwood Dimension and Flooring Mills (via SIC1987:2426→NAICS1997:321912→2002:321912→2007:321912→2012:321912→2017:321912→2022:321912)
- SIC 2429 - Special Product Sawmills, NEC (via SIC1987:2429→NAICS1997:321912→2002:321912→2007:321912→2012:321912→2017:321912→2022:321912)
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 3210 — Sawmill and Planing Mill Machinery
- PSC 3220 — Woodworking Machines
- PSC 3418 — Planers and Shapers
- PSC 5510 — Lumber and Related Basic Wood Materials
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 321912:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing 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 3219
Frequently Asked Questions (FAQ)
Is 321912 a valid 2022 NAICS code?
NAICS 321912 is 'Cut Stock, Resawing Lumber, and Planing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 500 employees.
What is the SBA size standard for NAICS 321912?
The SBA small business size standard for NAICS 321912 is 500 employees (based on employees).
What is the legacy SIC code mapping for 321912?
NAICS code 321912 maps to the legacy 1987 SIC codes: 2421 - Sawmills and Planing Mills, General, 2426 - Hardwood Dimension and Flooring Mills, 2429 - Special Product Sawmills, NEC.