Registry · SIC Index · Group 24

SIC 2431 — Millwork

SIC 2431 (Millwork) covers Millwork: Establishments primarily engaged in manufacturing fabricated wood millwork, including wood millwork covered with materials such as metal and plastics. Planing mills primarily engaged in producing millwork are included in this industry, but planing mills primarily producing standard workings or patterns of lumber are classified in Industry 2421. Establishments primarily manufacturing wood kitchen cabinets and bathroom vanities for permanent installation are classified in Industry 2434.

Official OSHA SIC Manual Definition

Establishments primarily engaged in manufacturing fabricated wood millwork, including wood millwork covered with materials such as metal and plastics. Planing mills primarily engaged in producing millwork are included in this industry, but planing mills primarily producing standard workings or patterns of lumber are classified in Industry 2421. Establishments primarily manufacturing wood kitchen cabinets and bathroom vanities for permanent installation are classified in Industry 2434.

Official Source Citation: OSHA SIC Manual — Industry 2431 (Millwork) (U.S. Department of Labor). Verified: 2026-08-08.

Description & Classification

SIC code 2431 representing 'Millwork' 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:

Classification Details

SIC Code2431
Industry TitleMillwork
DivisionDivision D: Manufacturing
Major GroupMajor Group 24: Lumber and Wood Products, Except Furniture
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Source / VerifiedUS Census 1987 SIC Concordance / 2026-08-08

SIC vs NAICS Compliance & Common Mismatches

Legacy SIC code 2431 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 2431 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 2431:

Frequently Asked Questions (FAQ)

What industry sector is represented by legacy SIC code 2431? ▾

Legacy SIC code 2431 represents 'Millwork', categorized under Division Division D: Manufacturing and Major Group Major Group 24: Lumber and Wood Products, Except Furniture. The Standard Industrial Classification (SIC) system was developed in the late 1930s.

What is the modern 2022 NAICS equivalent for legacy SIC 2431? ▾

Legacy SIC code 2431 maps to the modern 2022 NAICS industry classifications: NAICS 321911 (Wood Window and Door Manufacturing), NAICS 321918 (Other Millwork (including Flooring)). Mappings are resolved transitively across successive updates to handle splits.

Why do credit agencies and banks still reference legacy SIC code 2431? ▾

Registries like Dun & Bradstreet, insurance underwriters, and private platforms retain SIC code 2431 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 2431? ▾

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 2431 to group reporting peer firms.

How do OSHA safety recordkeeping rules apply to SIC code 2431? ▾

Under 29 CFR Part 1904 safety regulations, OSHA references legacy SIC codes including 2431 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 2431 and NAICS codes? ▾

SIC code 2431 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 2431? ▾

Typical business activities classified under legacy SIC 2431 are the operations associated with 'Millwork'. Mapped modern NAICS codes can be referenced for specific current examples.

Is legacy SIC code 2431 uniform across all 50 U.S. states? ▾

Yes, the Standard Industrial Classification (SIC) system, including code 2431, 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

  1. U.S. Department of Labor (OSHA): OSHA Standard Industrial Classification (SIC) Manual — Code 2431
  2. U.S. Census Bureau: 1987 SIC to 2022 NAICS Concordance Tables
  3. Federal Reserve Board: Industrial Production & Capacity Utilization Classifications
  4. Internal Revenue Service (IRS): Schedule C Principal Business Activity (PBA) Industry Concordance
  5. Office of Management and Budget (OMB): Standard Industrial Classification Systems Governance

Related Industries in Major Group 24

2411 - Logging...2421 - Sawmills and Planing Mills, General...2426 - Hardwood Dimension and Flooring Mills...2429 - Special Product Sawmills, NEC...2434 - Wood Kitchen Cabinets...2435 - Hardwood Veneer and Plywood...2436 - Softwood Veneer and Plywood...2439 - Structural Wood Members, NEC...