321999 — All Other Miscellaneous Wood Product Manufacturing
Description
This U.S. industry comprises establishments primarily engaged in manufacturing wood products (except establishments operating sawmills and preservation facilities; establishments manufacturing veneer, engineered wood products, millwork, wood containers, pallets, and wood container parts; and establishments making manufactured homes (i.e., mobile homes) and prefabricated buildings and components) (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Illustrative Examples
- Cabinets (i.e., housings), wood (e.g., sewing machines, stereo, television), manufacturing
- Cork products (except gaskets) manufacturing
- Kiln drying lumber
- Shoe trees manufacturing
- Wood dowels manufacturing
- Wood extension ladders manufacturing
- Wood handles (e.g., broom, handtool, mop), manufacturing
- Wood kitchenware manufacturing
- Wood stepladders manufacturing
- Wood toilet seats manufacturing
- Wood toothpicks manufacturing
Exclusions & Cross-References
- Operating sawmills and preserving wood--are classified in Industry 32111, Sawmills and Wood
- Preservation;
- Manufacturing veneer and engineered wood products--are classified in Industry 32121, Veneer, Plywood,
- and Engineered Wood Product Manufacturing;
- Manufacturing millwork--are classified in Industry 32191, Millwork;
- Manufacturing boxes, box shook, wood containers, pallets, and wood parts for containers--are classified in
- Industry 321920, Wood Container and Pallet Manufacturing;
- Making manufactured homes (i.e., mobile homes)--are classified in U.S. Industry 321991, Manufactured
- Home (Mobile Home) Manufacturing; and
- Manufacturing prefabricated wood buildings or wood sections and panels for buildings--are classified in
- U.S. Industry 321992, Prefabricated Wood Building Manufacturing.
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 2421 - Sawmills and Planing Mills, General (via SIC1987:2421→NAICS1997:321999→2002:321999→2007:321999→2012:321999→2017:321999→2022:321999)
- SIC 2429 - Special Product Sawmills, NEC (via SIC1987:2429→NAICS1997:321999→2002:321999→2007:321999→2012:321999→2017:321999→2022:321999)
- SIC 2499 - Wood Products, NEC (via SIC1987:2499→NAICS1997:321999→2002:321999→2007:321999→2012:321999→2017:321999→2022:321999)
- SIC 2517 - Wood Television, Radio, Phonograph, and Sewing Machine Cabinets (via SIC1987:2517→NAICS1997:337129→2002:337129→2007:337129→2012:321999→2017:321999→2022:321999)
- SIC 3131 - Boot and Shoe Cut Stock and Findings (via SIC1987:3131→NAICS1997:321999→2002:321999→2007:321999→2012:321999→2017:321999→2022:321999)
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 3220 — Woodworking Machines
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 321999 valid in 2022? ▾
Yes, 321999 is a valid 6-digit 2022 NAICS national industry code representing 'All Other Miscellaneous Wood Product Manufacturing' under Sector 31-33 in the official classification index.
What is the SBA size standard for NAICS code 321999? ▾
The Small Business Administration (SBA) has established a small business size standard of 500 employees for NAICS code 321999 (All Other Miscellaneous Wood Product Manufacturing), calculated based on employees.
What is the legacy SIC equivalent for NAICS 321999? ▾
According to official Census Bureau concordance tables, NAICS code 321999 (All Other Miscellaneous Wood Product Manufacturing) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 2421 - Sawmills and Planing Mills, General, 2429 - Special Product Sawmills, NEC, 2499 - Wood Products, NEC, 2517 - Wood Television, Radio, Phonograph, and Sewing Machine Cabinets, 3131 - Boot and Shoe Cut Stock and Findings.
Related Pages & Tools
Further regulatory reference links for NAICS code 321999:
- 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.
- NAICS 321999 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (All Other Miscellaneous Wood Product Manufacturing).
- IRS PBA Code for Wood Product Manufacturing — 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.