SIC 2038 — Frozen Specialties, NEC
Official OSHA SIC Manual Definition
Establishments primarily engaged in manufacturing frozen food specialties, not elsewhere classified, such as frozen dinners and frozen pizza. The manufacture of some important frozen foods and specialties is classified elsewhere. For example, establishments primarily engaged in manufacturing frozen dairy specialties are classified in Industry Group 202, those manufacturing frozen bakery products are classified in Industry Group 205, those manufacturing frozen fruits and vegetables are classified in Industry 2037, and those manufacturing frozen fish and seafood specialties are classified in Industry 2092.
Description & Classification
SIC code 2038 representing 'Frozen Specialties, NEC' is an industry category in the Standard Industrial Classification (SIC) system under U.S. OSHA and Federal procurement registers.
Modern NAICS Crosswalk
Trace the modern equivalent classifications in the 2022 North American Industry Classification System (NAICS) database:
- NAICS 311412 - Frozen Specialty Food Manufacturing (via SIC1987:2038→NAICS1997:311412→2002:311412→2007:311412→2012:311412→2017:311412→2022:311412)
Classification Details
| SIC Code | 2038 |
|---|---|
| Industry Title | Frozen Specialties, NEC |
| Division | Division D: Manufacturing |
| Major Group | Major Group 20: Food and Kindred Products |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 1987 SIC Concordance / 2026-08-08 |
SIC vs NAICS Compliance & Common Mismatches
Legacy SIC code 2038 classifies commercial operations based on primary end-product or service output under the 1987 federal framework. In contrast, modern 2022 NAICS codes group establishments based on production process inputs.
When submitting public disclosures to SEC EDGAR or determining OSHA workplace safety log recordkeeping exemptions (29 CFR Part 1904), rely strictly on the official OSHA 4-digit SIC classification rather than an automated commercial translation.
💡 Expert Guidance: SIC to NAICS Conversion
Common Compliance Mistake: Many contractors and B2B analysts confuse legacy 4-digit SIC codes like 2038 with modern 6-digit NAICS codes. Ensure that you use the correct active 2022 NAICS code (e.g. from the crosswalk below) when submitting representations on SAM.gov, as federal contracting officers only accept modern NAICS codes.
Related Pages & Tools
Further regulatory reference links for legacy SIC code 2038:
- SIC Codes Complete Compliance Guide — Detailed history and active legal applications of the SIC classification framework.
- Why Legacy SIC Codes Persist Guide — How credit systems and the SEC still rely on SIC metadata.
- SIC ↔ NAICS Crosswalk Tool — Trace industrial code conversions dynamically.
- SIC 2038 to NAICS Crosswalk — Bidirectional mapping to modern NAICS codes (Frozen Specialties, NEC).
- SIC Major Group 20 Hub — View other legacy industries in this business division.
Frequently Asked Questions (FAQ)
What industry sector is represented by legacy SIC code 2038? ▾
Legacy SIC code 2038 represents 'Frozen Specialties, NEC', categorized under Division Division D: Manufacturing and Major Group Major Group 20: Food and Kindred Products. The Standard Industrial Classification (SIC) system was developed in the late 1930s.
What is the modern 2022 NAICS equivalent for legacy SIC 2038? ▾
Legacy SIC code 2038 maps to the modern 2022 NAICS industry classifications: NAICS 311412 (Frozen Specialty Food Manufacturing). Mappings are resolved transitively across successive updates to handle splits.
Why do credit agencies and banks still reference legacy SIC code 2038? ▾
Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 2038 because their historical financial risk data and scoring models are indexed using the legacy 4-digit SIC framework.
Does the SEC EDGAR system allow searching public filings by SIC 2038? ▾
Yes. The SEC Division of Corporation Finance assigns a primary 4-digit SIC code to public companies. You can search the EDGAR database using SIC code 2038 to group reporting peer firms.
How do OSHA safety recordkeeping rules apply to SIC code 2038? ▾
Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 2038 to determine if a physical establishment is required to maintain daily injury logs (Form 300) or is partially exempt.
What is the structural difference between SIC 2038 and NAICS codes? ▾
SIC code 2038 classifies establishments based on their final product output or market destination (what they sell), while modern NAICS codes classify them based on production processes and inputs (how they work).
What are the typical business activities classified under legacy SIC 2038? ▾
Typical business activities classified under legacy SIC 2038 are the operations associated with 'Frozen Specialties, NEC'. Mapped modern NAICS codes can be referenced for specific current examples.
Is legacy SIC code 2038 uniform across all 50 U.S. states? ▾
Yes, the Standard Industrial Classification (SIC) system, including code 2038, was published as a federal standard and remains uniform nationwide. It is still referenced by various state workers' compensation boards and departments of labor.
Sources & References
- U.S. Department of Labor (OSHA): OSHA Standard Industrial Classification (SIC) Manual — Code 2038
- U.S. Census Bureau: 1987 SIC to 2022 NAICS Concordance Tables
- Federal Reserve Board: Industrial Production & Capacity Utilization Classifications
- Internal Revenue Service (IRS): Schedule C Principal Business Activity (PBA) Industry Concordance
- Office of Management and Budget (OMB): Standard Industrial Classification Systems Governance