423990 — Other Miscellaneous Durable Goods Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of durable goods (except motor vehicles and motor vehicle parts and supplies; furniture and home furnishings; lumber and other construction materials; professional and commercial equipment and supplies; metals and minerals (except petroleum); electrical goods; hardware, and plumbing and heating equipment and supplies; machinery, equipment, and supplies; sporting and recreational goods and supplies; toy and hobby goods and supplies; recyclable materials; and jewelry, watches, precious stones, and precious metals).
Illustrative Examples
- Firearms (except sporting) merchant wholesalers
- Musical instruments merchant wholesalers
- Luggage merchant wholesalers
- Monuments and grave markers merchant wholesalers
- Prerecorded compact discs (CDs) and digital video discs (DVDs) merchant wholesalers
- Timber and timber products (except lumber) merchant wholesalers
- Personal safety devices and supplies (e.g., eye shields, face shields, nonelectric respirators) merchant wholesalers
- Signs (except electrical) merchant wholesalers
Overview Facts
| NAICS Code | 423990 |
|---|---|
| Industry Title | Other Miscellaneous Durable Goods Merchant Wholesalers |
| SBA Size Standard | 100 employees |
| U.S. Establishments | 10,111 (Census CBP, 2023) |
| IRS PBA Code | 423990 (exact match) |
| Sectors Hierarchy | Sector 42 → 423 → 4239 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 5099 - Durable Goods, NEC (via SIC1987:5099→NAICS1997:42199→2002:423990→2007:423990→2012:423990→2017:423990→2022:423990)
- SIC 7822 - Motion Picture and Video Tape Distribution (via SIC1987:7822→NAICS1997:42199→2002:423990→2007:423990→2012:423990→2017:423990→2022:423990)
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 L099 — Technical Representation Services: Miscellaneous
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 423990:
- Sector 42 Directory Hub — List of related industries in the Wholesale Trade sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- 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.
Related Industries in 4239
Frequently Asked Questions (FAQ)
Is 423990 a valid 2022 NAICS code?
NAICS 423990 is 'Other Miscellaneous Durable Goods Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 100 employees.
What is the SBA size standard for NAICS 423990?
The SBA small business size standard for NAICS 423990 is 100 employees (based on employees).
What is the legacy SIC code mapping for 423990?
NAICS code 423990 maps to the legacy 1987 SIC codes: 5099 - Durable Goods, NEC, 7822 - Motion Picture and Video Tape Distribution.