327120 — Clay Building Material and Refractories Manufacturing
Description
This industry comprises establishments primarily engaged in shaping, molding, baking, burning, or hardening clay refractories, nonclay refractories, ceramic tile, structural clay tile, brick, and other structural clay building materials. A refractory is a material that will retain its shape and chemical identity when subjected to high temperatures and is used in applications that require extreme resistance to heat, such as furnace linings (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 3251 - Brick and Structural Clay Tile (via SIC1987:3251→NAICS1997:327121→2002:327121→2007:327121→2012:327120→2017:327120→2022:327120)
- SIC 3253 - Ceramic Wall and Floor Tile (via SIC1987:3253→NAICS1997:327122→2002:327122→2007:327122→2012:327120→2017:327120→2022:327120)
- SIC 3255 - Clay Refractories (via SIC1987:3255→NAICS1997:327124→2002:327124→2007:327124→2012:327120→2017:327120→2022:327120)
- SIC 3259 - Structural Clay Products, NEC (via SIC1987:3259→NAICS1997:327123→2002:327123→2007:327123→2012:327120→2017:327120→2022:327120)
- SIC 3297 - Nonclay Refractories (via SIC1987:3297→NAICS1997:327125→2002:327125→2007:327125→2012:327120→2017:327120→2022:327120)
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 3630 — Clay and Concrete Products Industries Machinery
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 327120 valid in 2022? ▾
Yes, 327120 is a valid 6-digit 2022 NAICS national industry code representing 'Clay Building Material and Refractories Manufacturing' under Sector 31-33 in the official classification index.
What is the SBA size standard for NAICS code 327120? ▾
The Small Business Administration (SBA) has established a small business size standard of 750 employees for NAICS code 327120 (Clay Building Material and Refractories Manufacturing), calculated based on employees.
What is the legacy SIC equivalent for NAICS 327120? ▾
According to official Census Bureau concordance tables, NAICS code 327120 (Clay Building Material and Refractories Manufacturing) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 3251 - Brick and Structural Clay Tile, 3253 - Ceramic Wall and Floor Tile, 3255 - Clay Refractories, 3259 - Structural Clay Products, NEC, 3297 - Nonclay Refractories.
Related Pages & Tools
Further regulatory reference links for NAICS code 327120:
- 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 327120 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Clay Building Material and Refractories Manufacturing).
- 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.