458110 — Clothing and Clothing Accessories Retailers
Description
This industry comprises establishments primarily engaged in retailing general or specialized lines of new clothing and clothing accessories, such as hats and caps, costume jewelry, gloves, handbags, ties, wigs, toupees, and belts. These establishments may provide basic alterations, such as hemming, taking in or letting out seams, or lengthening or shortening sleeves.
Overview Facts
| NAICS Code | 458110 |
|---|---|
| Industry Title | Clothing and Clothing Accessories Retailers |
| SBA Size Standard | $47,000,000 |
| U.S. Establishments | Not disclosed (Census CBP, 2023) |
| IRS PBA Code | 458110 (exact match) |
| Sectors Hierarchy | Sector 44-45 → 458 → 4581 |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
💡 Expert Guidance & SBA Tips
SBA Audit Tip: Since NAICS 458110 utilizes a receipts-based size standard ($47,000,000), the SBA calculates your size using your average annual gross receipts over the last five fiscal years (13 CFR § 121.104). Be sure to include cost of goods sold (COGS) in your gross receipts calculation, as the SBA does not allow COGS deductions.
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 5421 - Meat and Fish (via SIC1987:5421→NAICS1997:45439→2002:454390→2007:454390→2012:454390→2017:454390→2022:458110)
- SIC 5611 - Men's and Boys' Clothing and Accessory Stores (via SIC1987:5611→NAICS1997:44811→2002:448110→2007:448110→2012:448110→2017:448110→2022:458110)
- SIC 5621 - Women's Clothing Stores (via SIC1987:5621→NAICS1997:44812→2002:448120→2007:448120→2012:448120→2017:448120→2022:458110)
- SIC 5632 - Women's Accessory and Specialty Stores (via SIC1987:5632→NAICS1997:44819→2002:448190→2007:448190→2012:448190→2017:448190→2022:458110)
- SIC 5641 - Children's and Infants’ Wear Stores (via SIC1987:5641→NAICS1997:44813→2002:448130→2007:448130→2012:448130→2017:448130→2022:458110)
- SIC 5651 - Family Clothing Stores (via SIC1987:5651→NAICS1997:44814→2002:448140→2007:448140→2012:448140→2017:448140→2022:458110)
- SIC 5699 - Miscellaneous Apparel and Accessory Stores (via SIC1987:5699→NAICS1997:44819→2002:448190→2007:448190→2012:448190→2017:448190→2022:458110)
- SIC 5961 - Catalog and Mail-Order Houses (via SIC1987:5961→NAICS1997:45411→2002:454112→2007:454112→2012:454112→2017:454110→2022:458110)
- SIC 5963 - Direct Selling Establishments (via SIC1987:5963→NAICS1997:45439→2002:454390→2007:454390→2012:454390→2017:454390→2022:458110)
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 L091 — Technical Representation Services: Fuels, Lubricants, Oils, and Waxes
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 458110 an active industry classification in 2022? ▾
Yes, NAICS code 458110 is a fully active classification for 'Clothing and Clothing Accessories Retailers' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 44-45 (Retail Trade), Subsector 458, and Group 4581.
What is the SBA small business size standard for NAICS code 458110? ▾
The SBA size standard limit for NAICS code 458110 is $47,000,000. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.
What are the legacy SIC code equivalents mapped to NAICS 458110? ▾
Legacy 1987 SIC codes mapped to NAICS 458110 include: SIC 5421 (Meat and Fish), SIC 5611 (Men's and Boys' Clothing and Accessory Stores), SIC 5621 (Women's Clothing Stores), SIC 5632 (Women's Accessory and Specialty Stores), SIC 5641 (Children's and Infants’ Wear Stores), SIC 5651 (Family Clothing Stores), SIC 5699 (Miscellaneous Apparel and Accessory Stores), SIC 5961 (Catalog and Mail-Order Houses), SIC 5963 (Direct Selling Establishments). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.
What IRS Principal Business Activity (PBA) code matches NAICS 458110? ▾
The IRS PBA tax code matching NAICS 458110 is 458110 (derived via a exact mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.
What business activities are classified under NAICS 458110? ▾
Activities classified under NAICS 458110 ('Clothing and Clothing Accessories Retailers') include: various industrial activities in this sector. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 458110? ▾
Exclusions defined by the Census Bureau for NAICS 458110 include: no direct exclusions. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 458110 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are Not disclosed active establishments with registered payrolls operating under NAICS code 458110 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 458110? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 458110 are: PSC L091 (Technical Representation Services: Fuels, Lubricants, Oils, and Waxes). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 458110 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 458110 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.
Related Pages & Tools
Further regulatory reference links for NAICS code 458110:
- Sector 44-45 Directory Hub — List of related industries in the Retail Trade sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 458110 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Clothing and Clothing Accessories Retailers).
- IRS PBA Code for Boutique — Principal Business Activity tax reporting details.
- IRS PBA Code for Clothing Store — Principal Business Activity tax reporting details.
- IRS PBA Code for E-Commerce — Principal Business Activity tax reporting details.
- 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.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes