322120 — Paper Mills
Description
This industry comprises establishments primarily engaged in manufacturing paper from pulp. These establishments may manufacture or purchase pulp. In addition, the establishments may convert the paper they make. The activity of making paper classifies an establishment into this industry regardless of the output (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
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 2611 - Pulp Mills (via SIC1987:2611→NAICS1997:322122→2002:322122→2007:322122→2012:322122→2017:322122→2022:322120)
- SIC 2621 - Paper Mills (via SIC1987:2621→NAICS1997:322122→2002:322122→2007:322122→2012:322122→2017:322122→2022:322120)
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 3615 — Pulp and Paper Industries Machinery
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 322120 valid in 2022? ▾
Yes, 322120 is a valid 6-digit 2022 NAICS national industry code representing 'Paper Mills' under Sector 31-33 in the official classification index.
What is the SBA size standard for NAICS code 322120? ▾
The Small Business Administration (SBA) has established a small business size standard of 1,250 employees for NAICS code 322120 (Paper Mills), calculated based on employees.
What is the legacy SIC equivalent for NAICS 322120? ▾
According to official Census Bureau concordance tables, NAICS code 322120 (Paper Mills) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 2611 - Pulp Mills, 2621 - Paper Mills.
Related Pages & Tools
Further regulatory reference links for NAICS code 322120:
- 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 322120 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Paper Mills).
- IRS PBA Code for Paper Mill — 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.