337910 — Mattress Manufacturing
Description
This industry comprises establishments primarily engaged in manufacturing innerspring, box spring, and noninnerspring mattresses (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Exclusions & Cross-References
- Manufacturing individual wire springs--are classified in Industry 33261, Spring and Wire Product
- Manufacturing; and
- Manufacturing inflatable mattresses--are classified in Subsector 326, Plastics and Rubber Products
- 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 2515 - Mattresses, Foundations, and Convertible Beds (via SIC1987:2515→NAICS1997:33791→2002:337910→2007:337910→2012:337910→2017:337910→2022:337910)
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 7105 — Household Furniture
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 337910 valid in 2022? ▾
Yes, 337910 is a valid 6-digit 2022 NAICS national industry code representing 'Mattress Manufacturing' under Sector 31-33 in the official classification index.
What is the SBA size standard for NAICS code 337910? ▾
The Small Business Administration (SBA) has established a small business size standard of 1,000 employees for NAICS code 337910 (Mattress Manufacturing), calculated based on employees.
What is the legacy SIC equivalent for NAICS 337910? ▾
According to official Census Bureau concordance tables, NAICS code 337910 (Mattress Manufacturing) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 2515 - Mattresses, Foundations, and Convertible Beds.
Related Pages & Tools
Further regulatory reference links for NAICS code 337910:
- 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 337910 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Mattress 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.