424340 — Footwear Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of footwear of leather, rubber, and other materials, including athletic footwear (except specialty athletic footwear) (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Exclusions & Cross-References
- Establishments primarily engaged in the merchant wholesale distribution of specialty athletic footwear, such as
- golf shoes, bowling shoes, and cleated footwear, are classified in Industry 423910, Sporting and Recreational Goods
- and Supplies Merchant Wholesalers.
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 5139 - Footwear (via SIC1987:5139→NAICS1997:42234→2002:424340→2007:424340→2012:424340→2017:424340→2022:424340)
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 L083 — Technical Representation Services: Textiles, Leather, Furs, Apparel and Shoe Findings, Tents and Flags
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 424340 valid in 2022? ▾
Yes, 424340 is a valid 6-digit 2022 NAICS national industry code representing 'Footwear Merchant Wholesalers' under Sector 42 in the official classification index.
What is the SBA size standard for NAICS code 424340? ▾
The Small Business Administration (SBA) has established a small business size standard of 200 employees for NAICS code 424340 (Footwear Merchant Wholesalers), calculated based on employees.
What is the legacy SIC equivalent for NAICS 424340? ▾
According to official Census Bureau concordance tables, NAICS code 424340 (Footwear Merchant Wholesalers) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 5139 - Footwear.
Related Pages & Tools
Further regulatory reference links for NAICS code 424340:
- 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.
- NAICS 424340 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Footwear Merchant Wholesalers).
- 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.