327991 — Cut Stone and Stone Product Manufacturing
Description
This U.S. industry comprises establishments primarily engaged in cutting, shaping, and finishing granite, marble, limestone, slate, and other stone for building and miscellaneous uses. Stone product manufacturing establishments may mine, quarry, or purchase stone (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Exclusions & Cross-References
- Mining or quarrying stone--are classified in Industry Group 2123, Nonmetallic Mineral Mining and
- Quarrying; and
- Buying and selling semi-finished monuments and tombstones with no work other than polishing, lettering,
- or shaping to custom order--are classified in Sector 42, Wholesale Trade, or Sector 44-45, Retail Trade.
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 3281 - Cut Stone and Stone Products (via SIC1987:3281→NAICS1997:327991→2002:327991→2007:327991→2012:327991→2017:327991→2022:327991)
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 J096 — Maintenance, Repair and Rebuilding of Equipment: Ores, Minerals, and Their Primary Products
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 327991 valid in 2022? ▾
Yes, 327991 is a valid 6-digit 2022 NAICS national industry code representing 'Cut Stone and Stone Product Manufacturing' under Sector 31-33 in the official classification index.
What is the SBA size standard for NAICS code 327991? ▾
The Small Business Administration (SBA) has established a small business size standard of 500 employees for NAICS code 327991 (Cut Stone and Stone Product Manufacturing), calculated based on employees.
What is the legacy SIC equivalent for NAICS 327991? ▾
According to official Census Bureau concordance tables, NAICS code 327991 (Cut Stone and Stone Product Manufacturing) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 3281 - Cut Stone and Stone Products.
Related Pages & Tools
Further regulatory reference links for NAICS code 327991:
- 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 327991 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Cut Stone and Stone Product 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.