1997 NAICS Matched to 1987 SIC

Codes:  u--unique to United States; c--common to U.S. and Canada; blank--common to 3 countries 
E--existing industry; N--new industry;  R--revised industry
* indicates part of a 1987 SIC

NAICS  1997 NAICS U.S. Description    Codes   SIC  1987 U.S. SIC Description

11     Agriculture, Forestry, Fishing                                                                            



111    Crop Production                                                                                           
1111   Oilseed and Grain Farming                                                                                 
11111  Soybean Farming                    E   0116 Soybeans                                                      
11112  Oilseed (except Soybean)           N  *0119 Cash Grains, NEC (oilseed, except soybean farming)            
11113  Dry Pea and Bean Farming           N  *0119 Cash Grains, NEC (dry pea and bean farms)                     
11114  Wheat Farming                      E   0111 Wheat                                                         
11115  Corn Farming                       R   0115 Corn                                                          
                                             *0119 Cash Grains, NEC (popcorn farming)                            
11116  Rice Farming                       E   0112 Rice                                                          
11119  Other Grain Farming                                                                                       
111191 Oilseed and Grain Combination   u  N  *0119 Cash Grains, NEC (oilseed and grain combination farms)        
111199 All Other Grain Farming         u  R  *0119 Cash Grains, NEC (except popcorn, soybean, and dry pea and    
                                                   bean, and oilseed and grain combination farms)                
1112   Vegetable and Melon Farming                                                                               
11121  Vegetable and Melon Farming                                                                               
111211 Potato Farming                  c  E   0134 Irish Potatoes                                                
                                             *0139 Field Crops Except Cash Grains (sweet potatoes and yams)      
111219 Other Vegetable (except         c  R   0161 Vegetables and Melons                                         
1113   Fruit and Tree Nut Farming                                                                                
11131  Orange Groves                      N  *0174 Citrus Fruits (orange groves and farms)                       
11132  Citrus (except Orange) Groves      R  *0174 Citrus Fruits (except orange groves and farms)                
11133  Noncitrus Fruit and Tree Nut                                                                              
111331 Apple Orchards                  u  N  *0175 Deciduous Tree Fruits (apple orchards and farms)              
111332 Grape Vineyards                 u  E   0172 Grapes                                                        
111333 Strawberry Farming              u  N  *0171 Berry Crops (strawberry farms)                                
111334 Berry (except Strawberry)       u  R  *0171 Berry Crops ( except strawberry farms)                        
111335 Tree Nut Farming                u  E   0173 Tree Nuts                                                     
111336 Fruit and Tree Nut Combination  u  N  *0179 Fruits and Tree Nuts, NEC (combination farms)                 
111339 Other Noncitrus Fruit Farming   u  R  *0175 Deciduous Tree Fruits (except apple orchards and farms)       
                                             *0179 Fruit and Tree Nuts, NEC (except combination farms)           
1114   Greenhouse, Nursery, and                                                                                  
11141  Food Crops Grown Under Cover                                                                              
111411 Mushroom Production             c  N  *0182 Food Crops Grown Under Cover (mushrooms, growing of)          
111419 Other Food Crops Grown Under    c  R  *0182 Food Crops Grown Under Cover (except mushroom, growing of)    
11142  Nursery and Floriculture                                                                                  
111421 Nursery and Tree Production     c  N  *0181 Ornamental Floriculture and Nursery Products (nursery farming)
                                             *0811 Timber Tracts (short rotation woody crops)                    
111422 Floriculture Production         c  N  *0181 Ornamental Floriculture and Nursery Products (floriculture    
                                                   farming)                                                      
1119   Other Crop Farming                                                                                        
11191  Tobacco Farming                    E   0132 Tobacco                                                       
11192  Cotton Farming                     E   0131 Cotton                                                        
11193  Sugarcane Farming                  N  *0133 Sugarcane and Sugar Beets (sugarcane farms)                   
11194  Hay Farming                        N  *0139 Field Crops, Except Cash Grains, NEC (hay farms)              
11199  All Other Crop Farming                                                                                    
111991 Sugar Beet Farming              u  N  *0133 Sugarcane and Sugar Beets (sugar beet farms)                  
111992 Peanut Farming                  u  N  *0139 Field Crops, Except Cash Grains, NEC (peanut farms)           
111998 All Other Miscellaneous Crop    u  R  *0139 Field Crops, Except Cash Grains, NEC (except peanut, sweet    
       Farming                                     potato, yam and hay farms)                                    
                                              0191 General Farms, Primarily Crop                                 
                                             *0831 Forest Products (maple sap, gathering of)                     
                                             *0919 Miscellaneous Marine Products (plant aquaculture)             
                                             *2099 Food Preparations, NEC (reducing maple sap to maple syrup)    



112    Animal Production                                                                                         
1121   Cattle Ranching and Farming                                                                               
11211  Beef Cattle Ranching and                                                                                  
112111 Beef Cattle Ranching and        u  R   0212 Beef Cattle, Except Feedlots                                  
                                             *0241 Dairy Farms (dairy heifer replacement farms)                  
112112 Cattle Feedlots                 u  E   0211 Beef Cattle Feedlots                                          
11212  Dairy Cattle and Milk              R  *0241 Dairy Farms                                                   
11213  Dual Purpose Cattle Ranching       L        Null Set for U.S.                                             
1122   Hog and Pig Farming                                                                                       
11221  Hog and Pig Farming                E   0213 Hogs                                                          
1123   Poultry and Egg Production                                                                                
11231  Chicken Egg Production             E   0252 Chicken Eggs                                                  
11232  Broilers and Other Meat Type       E   0251 Broiler, Fryers, and Roaster Chickens                         
11233  Turkey Production                  E   0253 Turkey and Turkey Eggs                                        
11234  Poultry Hatcheries                 E   0254 Poultry Hatcheries                                            
11239  Other Poultry Production           E   0259 Poultry and Eggs, NEC                                         
1124   Sheep and Goat Farming                                                                                    
11241  Sheep Farming                      N  *0214 Sheep and Goats (sheep farms)                                 
11242  Goat Farming                       N  *0214 Sheep and Goats (goat farms)                                  
1125   Animal Aquaculture                                                                                        
11251  Animal Aquaculture                                                                                        
112511 Finfish Farming and Fish        u  N  *0273 Animal Aquaculture (finfish farms)                            
                                             *0921 Fish Hatcheries and Preserves (finfish hatcheries)            
112512 Shellfish Farming               u  N  *0273 Animal Aquaculture (shellfish farms)                          
                                             *0921 Fish Hatcheries and Preserves (shellfish hatcheries)          
112519 Other Animal Aquaculture        u  R  *0273 Animal Aquaculture (except finfish and shellfish)             
                                             *0279 Animal Specialties, NEC (alligator and frog production)       
1129   Other Animal Production                                                                                   
11291  Apiculture                         N  *0279 Animal Specialties, NEC (apiculture)                          
11292  Horse and Other Equine             E   0272 Horses and Other Equines                                      
11293  Fur-Bearing Animal and Rabbit      E   0271 Fur-Bearing Animals and Rabbits                               
11299  All Other Animal Production        R   0219 General Livestock, Except Dairy and Poultry                   
                                             *0279 Animal Specialties, NEC (except apiculture)                   
                                              0291 General Farms, Primarily Livestock and Animal Specialties     



113    Forestry and Logging                                                                                      
1131   Timber Tract Operations                                                                                   
11311  Timber Tract Operations            R  *0811 Timber Tracts (long term timber farms)                        
1132   Forest Nurseries and Gathering                                                                            
11321  Forest Nurseries and Gathering     E  *0831 Forest Nurseries and Gathering of Forest Products (forest     
       of Forest Products                          products, except gathering of maple sap)                      
1133   Logging                                                                                                   
11331  Logging                            E   2411 Logging                                                       



114    Fishing, Hunting and Trapping                                                                             
1141   Fishing                                                                                                   
11411  Fishing                                                                                                   
114111 Finfish Fishing                 u  E   0912 Finfish                                                       
114112 Shellfish Fishing               u  E   0913 Shellfish                                                     
114119 Other Marine Fishing            u  R  *0919 Miscellaneous Marine Products (except plant aquaculture)      
1142   Hunting and Trapping                                                                                      
11421  Hunting and Trapping               E   0971 Hunting and Trapping, and Game Propagation                    



115    Support Activities for                                                                                    
1151   Support Activities for Crop                                                                               
11511  Support Activities for Crop                                                                               
115111 Cotton Ginning                  u  E   0724 Cotton Ginning                                                
115112 Soil Preparation, Planting,     u  R   0711 Soil Preparation Services                                     
                                              0721 Crop Planting, Cultivating, and Protecting                    
115113 Crop Harvesting, Primarily by   u  E   0722 Crop Harvesting, Primarily by Machine                         
115114 Postharvest Crop Activities     u  R  *0723 Crop Preparation Services For Market, Except Cotton Ginning   
       (except Cotton Ginning)                     (except custom grain grinding)                                
115115 Farm Labor Contractors and      u  E   0761 Farm Labor Contractors and Crew Leaders                       
115116 Farm Management Services        u  E   0762 Farm Management Services                                      
1152   Support Activities for Animal                                                                             
11521  Support Activities for Animal      N  *0751 Livestock Services, Except Veterinary (except custom          
       Production                                  slaughtering)                                                 
                                             *0752 Animal Specialty Services, Except Veterinary (horses and      
                                                   equines services and animal production breeding)              
                                             *7699 Repair Services, NEC (farriers)                               
1153   Support Activities for                                                                                    
11531  Support Activities for             E   0851 Forestry Services                                             



21     Mining                                                                                                    



211    Oil and Gas Extraction                                                                                    
2111   Oil and Gas Extraction                                                                                    
21111  Oil and Gas Extraction                                                                                    
211111 Crude Petroleum and Natural     u  E   1311 Crude Petroleum and Natural Gas                               
211112 Natural Gas Liquid Extraction   u  R   1321 Natural Gas Liquids                                           
                                             *2819 Industrial Inorganic Chemicals, NEC (recovering sulfur from   
                                                   natural gas)                                                  



212    Mining (except Oil and Gas)                                                                               
2121   Coal Mining                                                                                               
21211  Coal Mining                                                                                               
212111 Bituminous Coal and Lignite     u  E   1221 Bituminous Coal and Lignite Surface Mining                    
212112 Bituminous Coal Underground     u  E   1222 Bituminous Coal Underground Mining                            
212113 Anthracite Mining               u  E   1231 Anthracite Mining                                             
2122   Metal Ore Mining                                                                                          
21221  Iron Ore Mining                    E   1011 Iron Ores                                                     
21222  Gold Ore and Silver Ore Mining                                                                            
212221 Gold Ore Mining                 u  E   1041 Gold Ores                                                     
212222 Silver Ore Mining               u  E   1044 Silver Ores                                                   
21223  Copper, Nickel, Lead, and Zinc                                                                            
212231 Lead Ore and Zinc Ore Mining    c  E   1031 Lead and Zinc Ores                                            
212234 Copper Ore and Nickel Ore       u  R   1021 Copper Ores                                                   
                                             *1061 Ferroalloy Ores, Except Vanadium (nickel)                     
21229  Other Metal Ore Mining                                                                                    
212291 Uranium-Radium-Vanadium Ore     u  E   1094 Uranium-Radium-Vanadium Ores                                  
212299 All Other Metal Ore Mining      u  R  *1061 Ferroalloy Ores, Except Vanadium (other ferroalloys except    
                                                   nickel)                                                       
                                              1099 Miscellaneous Metal Ores, NEC                                 
2123   Nonmetallic Mineral Mining and                                                                            
21231  Stone Mining and Quarrying                                                                                
212311 Dimension Stone Mining and      u  E   1411 Dimension Stone                                               
212312 Crushed and Broken Limestone    u  E   1422 Crushed and Broken Limestone                                  
212313 Crushed and Broken Granite      u  E   1423 Crushed and Broken Granite                                    
212319 Other Crushed and Broken Stone  u  R   1429 Crushed and Broken Stone, NEC                                 
                                             *1499 Miscellaneous Nonmetallic Minerals, Except Fuels (bituminous  
                                                   limestone and bituminous sandstone)                           
21232  Sand, Gravel, Clay, and                                                                                   
212321 Construction Sand and Gravel    u  E   1442 Construction Sand and Gravel                                  
212322 Industrial Sand Mining          u  E   1446 Industrial Sand                                               
212324 Kaolin and Ball Clay Mining     u  E   1455 Kaolin and Ball Clay                                          
                                             *3295 Minerals and Earths, Ground or Otherwise Treated (grinding,   
                                                   washing, separating, etc. of minerals in SIC 1455)            
212325 Clay and Ceramic and            u  E   1459 Clay, Ceramic, and Refractory Minerals, NEC                   
                                             *3295 Minerals and Earths, Ground or Otherwise Treated (grinding,   
                                                   washing, separating, etc. of minerals in SIC 1459)            
21239  Other Nonmetallic Mineral                                                                                 
212391 Potash, Soda, and Borate        u  E   1474 Potash, Soda, and Borate Minerals                             
212392 Phosphate Rock Mining           u  E   1475 Phosphate Rock                                                
212393 Other Chemical and Fertilizer   u  E   1479 Chemical and Fertilizer Mineral Mining, NEC                   
                                             *3295 Minerals and Earths, Ground or Otherwise Treated (grinding,   
                                                   washing, separating, etc. of minerals in SIC 1479)            
212399 All Other Nonmetallic Mineral   u  R  *1499 Miscellaneous Nonmetallic Minerals, Except Fuels (except      
       Mining                                      bituminous limestone and bituminous sandstone)                
                                             *3295 Minerals and Earths, Ground or Otherwise Treated (grinding,   
                                                   washing, separating, etc. of minerals in SIC 1499)            



213    Support Activities for Mining                                                                             
2131   Support Activities for Mining                                                                             
21311  Support Activities for Mining                                                                             
213111 Drilling Oil and Gas Wells      c  E   1381 Drilling Oil and Gas Wells                                    
213112 Support Activities for Oil and  u  R  *1382 Oil and Gas Field Exploration Services (except geophysical    
       Gas Operations                              mapping and surveying)                                        
                                              1389 Oil and Gas Field Services, NEC                               
213113 Support Activities for Coal     u  E   1241 Coal Mining Services                                          
213114 Support Activities for Metal    u  R  *1081 Metal Mining Services (except geophysical surveying and       
       Mining                                      mapping)                                                      
213115 Support Activities for          u  R  *1481 Nonmetallic Minerals Services, Except Fuels (except           
       Nonmetallic Minerals (except                geophysical surveying and mapping)                            



22     Utilities                                                                                                 



221    Utilities                                                                                                 
2211   Electric Power Generation,      c                                                                         
22111  Electric Power Generation       c                                                                         
221111 Hydroelectric Power Generation  c  N  *4911 Electric Services (hydroelectric power generation)            
                                             *4931 Electric and Other Services Combined (hydroelectric power     
                                                   generation)                                                   
                                             *4939 Combination Utilities, NEC (hydroelectric power generation)   
221112 Fossil Fuel Electric Power      c  N  *4911 Electric Services (fossil fuel power generation)              
                                             *4931 Electric and Other Services Combined (fossil fuel power       
                                                   generation)                                                   
                                             *4939 Combination Utilities, NEC (fossil fuel power generation)     
221113 Nuclear Electric Power          c  N  *4911 Electric Services (nuclear electric power generation)         
                                             *4931 Electric and Other Services Combined (nuclear power           
                                                   generation)                                                   
                                             *4939 Combination Utilities, NEC (nuclear power generation)         
221119 Other Electric Power            c  N  *4911 Electric Services (other electric power generation)           
                                             *4931 Electric and Other Services Combined (other electric power    
                                                   generation)                                                   
                                             *4939 Combination Utilities, NEC (other electric power generation)  
22112  Electric Power Transmission,    c                                                                         
221121 Electric Bulk Power             c  N  *4911 Electric Services (electric power transmission and control)   
                                             *4931 Electric and Other Services Combined (electric power          
                                                   transmission and control)                                     
                                             *4939 Combination Utilities, NEC (electric power transmission and   
                                                   control)                                                      
221122 Electric Power Distribution     c  N  *4911 Electric Services (electric power distribution)               
                                             *4931 Electric and Other Services Combined (electric power          
                                                   distribution)                                                 
                                             *4939 Combination Utilities, NEC (electric power distribution)      
2212   Natural Gas Distribution        c                                                                         
22121  Natural Gas Distribution        c  R  *4923 Natural Gas Transmission and Distribution (distribution)      
                                              4924 Natural Gas Distribution                                      
                                              4925 Mixed, Manufactured, or Liquefied Petroleum Gas Production    
                                                   and/or Distribution                                           
                                             *4931 Electric and Other Services Combined (natural gas             
                                                   distribution)                                                 
                                              4932 Gas and Other Services Combined (natural gas distribution)    
                                             *4939 Combination Utilities, NEC (natural gas distribution)         
2213   Water, Sewage and Other         c                                                                         
22131  Water Supply and Irrigation     c  R   4941 Water Supply                                                  
                                              4971 Irrigation Systems                                            
22132  Sewage Treatment Facilities     c  E   4952 Sewerage Systems                                              
22133  Steam and Air-Conditioning      c  E   4961 Steam and Air-Conditioning Supply                             



23     Construction                                                                                              



233    Building, Developing, and       u                                                                         
2331   Land Subdivision and Land       u                                                                         
23311  Land Subdivision and Land       u  E   6552 Land Subdividers and Developers, Except Cemeteries            
2332   Residential Building            u                                                                         
23321  Single Family Housing           u  R   1521 General Contractors-Single-Family Houses                      
                                             *1531 Operative Builders (single family housing construction)       
                                             *8741 Management Services (single family housing construction       
                                                   management)                                                   
23322  Multifamily Housing             u  R  *1522 General Contractors-Residential Building, Other Than          
       Construction                                Single-Family (except hotel and motel construction)           
                                             *1531 Operative Builders (multi-family housing construction)        
                                             *8741 Management Services (multi-family housing construction        
                                                   management)                                                   
2333   Nonresidential Building         u                                                                         
23331  Manufacturing and Industrial    u  R  *1531 Operative Builders (manufacturing and light industrial        
       Building Construction                       building construction)                                        
                                             *1541 General Contractors-Industrial Buildings and Warehouses       
                                                   (except public warehouse construction)                        
                                             *8741 Management Services (manufacturing and industrial building    
                                                   construction management)                                      
23332  Commercial and Institutional    u  R  *1522 General Contractors-Residential Building Other than           
       Building Construction                       Single-Family (hotel and motel construction)                  
                                             *1531 Operative Builders (commercial and institutional building     
                                                   construction)                                                 
                                             *1541 General Contractors-Industrial Buildings and Warehouses       
                                                   (public warehouse construction)                               
                                              1542 General Contractors-Nonresidential Buildings, Other than      
                                                   Industrial Buildings and Warehouses                           
                                             *8741 Management Services (commercial and institutional building    
                                                   construction management)                                      



234    Heavy Construction              u                                                                         
2341   Highway, Street, Bridge, and    u                                                                         
23411  Highway and Street              u  R   1611 Highway and Street Construction, Except Elevated Highways     
                                             *8741 Management Services (highway and street construction          
                                                   management)                                                   
23412  Bridge and Tunnel Construction  u  R   1622 Bridge, Tunnel, and Elevated Highway Construction             
                                             *8741 Management Services (bridge and tunnel construction           
                                                   management)                                                   
2349   Other Heavy Construction        u                                                                         
23491  Water, Sewer, and Pipeline      u  N  *1623 Water, Sewer, Pipeline, and Communications and Power Line     
       Construction                                Construction (water, sewer, and pipeline construction)        
                                             *8741 Management Services (water, sewer, and pipeline construction  
                                                   management)                                                   
23492  Power and Communication         u  N  *1623 Water, Sewer, Pipeline, and Communications and Power Line     
       Transmission Line Construction              Construction (communications and power line construction)     
                                             *8741 Management Services (power and communication transmission line
                                                   construction management)                                      
23493  Industrial Nonbuilding          u  N  *1629 Heavy Construction, NEC (industrial nonbuilding structures    
       Structure Construction                      construction)                                                 
                                             *8741 Management Services (industrial nonbuilding structure         
                                                   construction management)                                      
23499  All Other Heavy Construction    u  R  *1629 Heavy Construction, NEC (nonbuilding structures except        
                                                   industrial construction)                                      
                                             *7353 Construction Equipment Rental and Leasing (construction       
                                                   equipment with operator)                                      
                                             *8741 Management Services (other heavy construction management)     



235    Special Trade Contractors       u                                                                         
2351   Plumbing, Heating, and          u                                                                         
23511  Plumbing, Heating, and          u  R   1711 Plumbing, Heating and Air-Conditioning                        
                                             *7699 Repair Shops and Related Services (boiler cleaning)           
2352   Painting and Wall Covering      u                                                                         
23521  Painting and Wall Covering      u  R   1721 Painting and Paper Hanging                                    
                                             *1799 Special Trade Contractors, NEC (paint and wallpaper stripping 
                                                   and wallpaper removal contractors)                            
2353   Electrical Contractors          u                                                                         
23531  Electrical Contractors          u  E   1731 Electrical Work                                               
2354   Masonry, Drywall, Insulation,   u                                                                         
23541  Masonry and Stone Contractors   u  E   1741 Masonry, Stone Setting and Other Stone Work                   
23542  Drywall, Plastering,            u  R   1742 Plastering, Drywall, Acoustical, and Insulation Work          
                                             *1743 Terrazzo, Tile, Marble and Mosaic work (fresco work)          
                                             *1771 Concrete Work (stucco construction)                           
23543  Tile, Marble, Terrazzo, and     u  R  *1743 Terrazzo, Tile, Marble, and Mosaic Work (except fresco work)  
2355   Carpentry and Floor             u                                                                         
23551  Carpentry Contractors           u  E   1751 Carpentry Work                                                
23552  Floor Laying and Other Floor    u  E   1752 Floor Laying and Other Floor Work, NEC                        
2356   Roofing, Siding, and Sheet      u                                                                         
23561  Roofing, Siding, and Sheet      u  E   1761 Roofing, Siding, and Sheet Metal Work                         
2357   Concrete Contractors            u                                                                         
23571  Concrete Contractors            u  R  *1771 Concrete Work (except stucco construction)                    
2358   Water Well Drilling             u                                                                         
23581  Water Well Drilling             u  E   1781 Water Well Drilling                                           
2359   Other Special Trade             u                                                                         
23591  Structural Steel Erection       u  E   1791 Structural Steel Erection                                     
23592  Glass and Glazing Contractors   u  R   1793 Glass and Glazing Work                                        
                                             *1799 Specialty Trade Contractors, NEC (tinting glass work)         
23593  Excavation Contractors          u  E   1794 Excavation Work                                               
23594  Wrecking and Demolition         u  E   1795 Wrecking and Demolition Work                                  
23595  Building Equipment and Other    u  E   1796 Installation or Erection of Building Equipment, NEC           
23599  All Other Special Trade         u  R  *1799 Special Trade Contractors, NEC (except paint and wallpaper    
       Contractors                                 stripping, wall paper removal contractors, and tinting glass  
                                                   work)                                                         



31-33  Manufacturing                                                                                             



311    Food Manufacturing                                                                                        
3111   Animal Food Manufacturing                                                                                 
31111  Animal Food Manufacturing                                                                                 
311111 Dog and Cat Food Manufacturing  c  E   2047 Dog and Cat Food                                              
                                             *0723 Crop Production Services for Market, Except Cotton Ginning    
                                                   (custom grain grinding)                                       
311119 Other Animal Food               c  R  *2048 Prepared Feeds and Feed Ingredients for Animals and Fowls,    
       Manufacturing                               Except Dogs and Cats (except slaughtering animals for pet     
                                                   food)                                                         
3112   Grain and Oilseed Milling                                                                                 
31121  Flour Milling and Malt                                                                                    
311211 Flour Milling                   c  R  *2034 Dehydrated Fruits, Vegetables and Soup Mixes (vegetable flour)
                                              2041 Flour and Other Grain Mill Products                           
311212 Rice Milling                    u  R   2044 Rice Milling                                                  
                                             *2099 Food Preparations, NEC (rice, uncooked and packaged with other
                                                   ingredients made in rice mills)                               
311213 Malt Manufacturing              u  E   2083 Malt                                                          
31122  Starch and Vegetable Fats and                                                                             
311221 Wet Corn Milling                c  R  *2046 Wet Corn Milling (except refining purchased oil)              
311222 Soybean Processing              u  R  *2075 Soybean Oil Mills (soybean processing)                        
                                             *2079 Shortening, Table Oils, Margarine, and Other Edible Fats and  
                                                   Oils, NEC (processing soybean oil from soybeans crushed in the
                                                   same establishment)                                           
311223 Other Oilseed Processing        u  N  *2074 Cottonseed Oil Mills (cottonseed processing)                  
                                             *2076 Vegetable Oil Mills, Except Corn, Cottonseed, and Soybean     
                                                   (oilseed processing)                                          
                                          R  *2079 Shortening, Table Oils, Margarine and Other Edible Fats and   
                                                   Oils, NEC (processing vegetable oils, except soybeans, from   
                                                   oilseeds crushed in the same establishment)                   
311225 Fats and Oils Refining and      c  R  *2046 Wet Corn Milling (refining purchased oil)                     
                                             *2074 Cottonseed Oil Mills (processing purchased cottonseed oil)    
                                             *2075 Soybean Oil Mills (processing purchased soybean oil)          
                                             *2076 Vegetable Oil Mills, Except Corn, Cottonseed, and Soybean     
                                                   (processing purchased vegetable oils)                         
                                             *2079 Shortening, Table Oils, Margarine, and Other Edible Fats and  
                                                   Oils, NEC (processing fats and oils from purchased fats and   
                                                   oils)                                                         
31123  Breakfast Cereal Manufacturing     R  *2043 Cereal Breakfast Foods (breakfast cereal)                     
3113   Sugar and Confectionery                                                                                   
31131  Sugar Manufacturing                                                                                       
311311 Sugarcane Mills                 u  E   2061 Cane Sugar, Except Refining                                   
311312 Cane Sugar Refining             u  E   2062 Cane Sugar Refining                                           
311313 Beet Sugar Manufacturing        u  E   2063 Beet Sugar                                                    
31132  Chocolate and Confectionery        R  *2066 Chocolate and Cocoa Products (except chocolate products, made 
       Manufacturing from Cacao Beans              from purchased chocolate)                                     
31133  Confectionery Manufacturing        N  *2064 Candy and Other Confectionery Products (chocolate             
       from Purchased Chocolate                    confectionery)                                                
                                             *2066 Chocolate and Cocoa Products (chocolate products made from    
                                                   purchased chocolate)                                          
                                             *5441 Candy, Nut, and Confectionery Stores (chocolate candy stores, 
                                                   preparing on premises)                                        
31134  Nonchocolate Confectionery         N  *2064 Candy and Other Confectionery Products (nonchocolate          
       Manufacturing                               confectionery )                                               
                                              2067 Chewing Gum                                                   
                                             *2099 Food Preparations, NEC (marshmallow creme)                    
                                             *5441 Candy, Nut, and Confectionery Stores (nonchocolate candy      
                                                   stores, preparing on premises)                                
3114   Fruit and Vegetable Preserving                                                                            
31141  Frozen Food Manufacturing                                                                                 
311411 Frozen Fruit, Juice, and        u  E   2037 Frozen Fruits, Fruit Juices, and Vegetables                   
311412 Frozen Specialty Food           u  E   2038 Frozen Specialties, NEC                                       
31142  Fruit and Vegetable Canning,                                                                              
311421 Fruit and Vegetable Canning     u  R   2033 Canned Fruits, Vegetables, Preserves, Jams, and Jellies       
                                             *2035 Pickled Fruits and Vegetables, Vegetable Sauces, and          
                                                   Seasonings and Salad Dressings (pickled fruits and vegetables)
311422 Specialty Canning               u  R  *2032 Canned Specialties (except canned puddings)                   
311423 Dried and Dehydrated Food       u  R  *2034 Dried and Dehydrated Fruits, Vegetables and Soup Mixes (except
       Manufacturing                               vegetable flour and soup mixes made from purchased dried and  
                                                   dehydrated ingredients made in dehydration plants)            
                                             *2099 Food Preparation, NEC (bouillon, and potatoes dried and       
                                                   packaged with other ingredients)                              
3115   Dairy Product Manufacturing                                                                               
31151  Dairy Product (except Frozen)                                                                             
311511 Fluid Milk Manufacturing        c  R  *2026 Fluid Milk (except ultra-high temperature)                    
311512 Creamery Butter Manufacturing   u  E   2021 Creamery Butter                                               
311513 Cheese Manufacturing            u  E   2022 Natural, Processed, and Imitation Cheese                      
311514 Dry, Condensed, and Evaporated  u  R   2023 Dry, Condensed and Evaporated Dairy Products                  
                                             *2026 Fluid Milk (ultra-high temperature)                           
31152  Ice Cream and Frozen Dessert       E   2024 Ice Cream and Frozen Desserts                                 
3116   Animal Slaughtering and                                                                                   
31161  Animal Slaughtering and                                                                                   
311611 Animal (except Poultry)         c  R  *0751 Livestock Services, Except Veterinary (custom slaughtering)   
                                              2011 Meat Packing Plants                                           
                                             *2048 Prepared Feeds and Feed Ingredients for Animals and Fowls,    
                                                   Except Dogs and Cats (animal slaughtering for pet food)       
311612 Meat Processed from Carcasses   u  R  *2013 Sausages and Other Prepared Meats (except lard made from      
                                                   purchased materials)                                          
                                             *5147 Meat and Meat Products (boxed beef)                           
                                             *2013 Sausages and Other Prepared Meats (lard made from purchased   
                                                   materials)                                                    
311613 Rendering and Meat Byproduct    u  N  *2077 Animal and Marine Fats and Oils (animal fats and oils)        
311615 Poultry Processing              c  R  *2015 Poultry Slaughtering and Processing (poultry processing)      
3117   Seafood Product Preparation                                                                               
31171  Seafood Product Preparation                                                                               
311711 Seafood Canning                 u  R  *2077 Animal and Marine Fats and Oils (canned marine fats and oils) 
                                              2091 Canned and Cured Fish and Seafood                             
311712 Fresh and Frozen Seafood        u  R  *2077 Animal and Marine Fats and Oils (fresh and frozen marine fats 
       Processing                                  and oils)                                                     
                                              2092 Prepared Fresh or Frozen Fish and Seafood                     
3118   Bakeries and Tortilla                                                                                     
31181  Bread and Bakery Product                                                                                  
311811 Retail Bakeries                 c  N  *5461 Retail Bakeries (bread, cake and related products baked and   
                                                   sold on premise)                                              
311812 Commercial Bakeries             u  R   2051 Bread and Other Bakery Products, Except Cookies and Crackers  
                                             *2052 Cookies and Crackers (unleavened bread and soft pretzels)     
311813 Frozen Cakes, Pies, and Other   u  E   2053 Frozen Bakery Products, Except Bread                          
31182  Cookie, Cracker, and Pasta                                                                                
311821 Cookie and Cracker              c  R  *2052 Cookies and Crackers (except unleavened bread and pretzels)   
311822 Flour Mixes and Dough           c  E   2045 Prepared Flour Mixes and Doughs                               
311823 Dry Pasta Manufacturing         c  R   2098 Macaroni, Spaghetti, Vermicelli and Noodles                   
                                             *2099 Food Preparations, NEC (dry pasta packaged with other         
                                                   ingredients made in dry pasta plants)                         
31183  Tortilla Manufacturing             N  *2099 Food Preparations, NEC (tortillas)                            
3119   Other Food Manufacturing                                                                                  
31191  Snack Food Manufacturing                                                                                  
311911 Roasted Nuts and Peanut Butter  c  R   2068 Salted and Roasted Nuts and Seeds                             
                                             *2099 Food Preparations, NEC (peanut butter)                        
311919 Other Snack Food Manufacturing  c  R  *2052 Cookies and Crackers (pretzel, except soft)                   
                                              2096 Potato Chips, Corn Chips, and Similar Snacks                  
31192  Coffee and Tea Manufacturing       N  *2043 Cereal Breakfast Foods (coffee substitute)                    
                                             *2087 Flavoring Extracts and Flavoring Syrups, NEC (coffee flavoring
                                                   and syrups)                                                   
                                              2095 Roasted Coffee                                                
                                             *2099 Food Preparations, NEC (tea)                                  
31193  Flavoring Syrup and                R  *2087 Flavoring Extracts and Flavoring Syrups (flavoring syrup and  
       Concentrate Manufacturing                   concentrate, except coffee)                                   
31194  Seasoning and Dressing                                                                                    
311941 Mayonnaise, Dressing, and       u  N  *2035 Pickled Fruits and Vegetables, Vegetable Seasonings, and      
       Other Prepared Sauce                        Sauces and Salad Dressings (sauces and salad dressing)        
                                             *2099 Food Preparations, NEC (vinegar, prepared dips (except dairy),
                                                   and cider)                                                    
311942 Spice and Extract               u  N  *2082 Malt Beverages (malt extract)                                 
                                             *2087 Flavoring Extracts and Flavoring Syrups (flavoring extracts   
                                                   and natural food colorings)                                   
                                             *2099 Food Preparations, NEC (spices, dip mix, salad dressing mix,  
                                                   and seasoning mix)                                            
                                             *2899 Chemical Preparations, NEC (table salt)                       
31199  All Other Food Manufacturing                                                                              
311991 Perishable Prepared Food        u  N  *2099 Food Preparations, NEC (perishable prepared food)             
311999 All Other Miscellaneous Food    u  R  *2015 Poultry Slaughtering and Processing (egg processing)          
                                             *2032 Canned Specialties (canned puddings)                          
                                             *2034 Dried and Dehydrated Fruits, Vegetables, and Soup Mixes (soup 
                                                   mixes made from purchased dehydrated ingredients)             
                                             *2087 Flavoring Extracts and Flavoring Syrups (powered drink mix)   
                                             *2099 Food Preparations, NEC (except bouillon, marshmallow creme,   
                                                   spices, extracts, peanut butter, perishable prepared foods,   
                                                   tortillas, tea, spices, dip mix, salad dressing mix, seasoning
                                                   mix, and vinegar)                                             



312    Beverage and Tobacco Product                                                                              
3121   Beverage Manufacturing                                                                                    
31211  Soft Drink and Ice                                                                                        
312111 Soft Drink Manufacturing        u  R  *2086 Bottled and Canned Soft Drinks and Carbonated Water (except   
                                                   bottled water)                                                
312112 Bottled Water Manufacturing     u  N  *2086 Bottled and Canned Soft Drinks and Carbonated Water (bottled  
                                                   water)                                                        
                                             *5149 Groceries and Related Products, NEC (bottling mineral or      
                                                   spring water)                                                 
312113 Ice Manufacturing               u  E   2097 Manufactured Ice                                              
31212  Breweries                          R  *2082 Malt Beverages (except malt extract)                          
31213  Wineries                           R   2084 Wines, Brandy, and Brandy Spirits                             
                                             *2085 Distilled and Blended Liquors (applejack)                     
31214  Distilleries                       R  *2085 Distilled and Blended Liquors (except applejack)              
3122   Tobacco Manufacturing                                                                                     
31221  Tobacco Stemming and Redrying      R  *2141 Tobacco Stemming and Redrying (redrying and stemming)         
31222  Tobacco Product Manufacturing                                                                             
312221 Cigarette Manufacturing         u  E   2111 Cigarettes                                                    
312229 Other Tobacco Product           u  N   2121 Cigars                                                        
                                              2131 Chewing and Smoking Tobacco and Snuff                         
                                             *2141 Tobacco Stemming and Redrying (reconstituted tobacco)         



313    Textile Mills                                                                                             
3131   Fiber, Yarn, and Thread Mills                                                                             
31311  Fiber, Yarn, and Thread Mills                                                                             
313111 Yarn Spinning Mills             u  R   2281 Yarn Spinning Mills                                           
                                             *2299 Textile Goods, NEC (yarn of flax, hemp, jute, and ramie)      
313112 Yarn Texturizing, Throwing,     u  E   2282 Yarn Texturing, Throwing, Winding Mills                       
313113 Thread Mills                    u  R  *2284 Thread Mills (except finishing)                               
                                             *2299 Textile Goods, NEC (thread of hemp, linen, and ramie)         
3132   Fabric Mills                                                                                              
31321  Broadwoven Fabric Mills            N   2211 Broadwoven Fabric Mills, Cotton                               
                                              2221 Broadwoven Fabric Mills, Manmade Fiber and                    
                                             *2231 Broadwoven Fabric Mills, Wool (Including Dyeing and Finishing)
                                                   (except wool finishing only)                                  
                                             *2299 Textile Goods, NEC (broadwoven fabrics of jute, linen, hemp,  
                                                   and ramie and handwoven)                                      
31322  Narrow Fabric Mills and                                                                                   
313221 Narrow Fabric Mills             u  R   2241 Narrow Fabric and Other Smallware Mills: Cotton, Wool, Silk   
                                                   and Manmade Fiber                                             
                                             *2299 Textile Goods, NEC (narrow woven fabric of jute, linen, hemp, 
                                                   and ramie)                                                    
313222 Schiffli Machine Embroidery     u  E   2397 Schiffli Machine Embroideries                                 
31323  Nonwoven Fabric Mills              R   2297 Nonwoven Fabrics                                              
                                             *2299 Textile Goods, NEC (nonwoven felt)                            
31324  Knit Fabric Mills                                                                                         
313241 Weft Knit Fabric Mills          u  R  *2257 Weft Knit Fabric Mills (except finishing)                     
                                             *2259 Knitting Mills NEC (finished articles of weft knit fabric)    
313249 Other Knit Fabric and Lace      u  R  *2258 Lace and Warp Knit Fabric Mills (except finishing)            
                                             *2259 Knitting Mills NEC (finished articles of warp knit fabric)    
3133   Textile and Fabric Finishing                                                                              
31331  Textile and Fabric Finishing                                                                              
313311 Broadwoven Fabric Finishing     u  N  *2231 Broadwoven Fabric Mills, Wool (wool broadwoven fabric         
       Mills                                       finishing only)                                               
                                              2261 Finishers of Broadwoven Fabrics of Cotton                     
                                              2262 Finishers of Broadwoven Fabrics of Manmade Fiber and Silk     
                                             *5131 Piece Goods and Notions (broadwoven piece good converters)    
                                             *7389 Business Services, NEC (sponging fabric for tailors and       
                                                   dressmakers)                                                  
313312 Textile and Fabric Finishing    u  N  *2231 Broadwoven Fabric Mills, Wool (wool finishing only, except    
       (except Broadwoven Fabric)                  broadwoven fabric)                                            
                                             *2251 Women's Full-Length and Knee-Length Hosiery, Except Socks     
                                                   (dyeing and finishing only)                                   
                                             *2252 Hosiery, NEC (dyeing and finishing only)                      
                                             *2253 Knit Outerwear Mills (dyeing and finishing only)              
                                             *2254 Knit Underwear and Nightwear Mills (dyeing and finishing only)
                                             *2257 Weft Knit Fabric Mills (finishing)                            
                                             *2258 Lace and Warp Knit Fabric Mills (finishing)                   
                                             *2259 Knitting Mills, NEC (dyeing and finishing knit gloves and     
                                                   mittens)                                                      
                                              2269 Finishers of Textiles, NEC                                    
                                             *2284 Thread Mills (thread finishing)                               
                                             *2299 Textile Goods, NEC (finishing hard fiber thread and yarn)     
                                             *5131 Piece Goods and Notions (converters, except broadwoven fabric)
31332  Fabric Coating Mills               R   2295 Coated Fabrics, Not Rubberized                                
                                             *3069 Fabricated Rubber Products, NEC (rubberizing fabric or        
                                                   purchased textile products)                                   



314    Textile Product Mills                                                                                     
3141   Textile Furnishings Mills                                                                                 
31411  Carpet and Rug Mills               E   2273 Carpets and Rugs                                              
31412  Curtain and Linen Mills                                                                                   
314121 Curtain and Drapery Mills       u  R   2391 Curtains and Draperies                                        
                                             *5714 Drapery, Curtain, and Upholstery Stores (custom drapes)       
314129 Other Household Textile         u  R  *2392 Housefurnishings, Except Curtains and Draperies (except mops  
       Product Mills                               and bags)                                                     
                                             *5714 Drapery, Curtain, and Upholstery Stores (custom slipcovers)   
3149   Other Textile Product Mills                                                                               
31491  Textile Bag and Canvas Mills                                                                              
314911 Textile Bag Mills               u  R  *2392 Housefurnishings, Except Curtains and Draperies (blanket,     
                                                   laundry, and garment storage bags)                            
                                              2393 Textile Bags                                                  
314912 Canvas and Related Product      u  E   2394 Canvas and Related Products                                   
31499  All Other Textile Product                                                                                 
314991 Rope, Cordage, and Twine Mills  u  E   2298 Cordage and Twine                                             
314992 Tire Cord and Tire Fabric       u  E   2296 Tire Cord and Fabrics                                         
314999 All Other Miscellaneous         u  R  *2299 Textile Goods, NEC (recovery and processing of fibers and     
       Textile Product Mills                       waste)                                                        
                                             *2392 Housefurnishings, Except Curtains and Draperies (dust rags)   
                                             *2395 Pleating, Decorative and Novelty Stitching, and Tucking for   
                                                   the Trade (except apparel contractors)                        
                                             *2396 Automotive Trimmings, Apparel Findings, and Related Products  
                                                   (textile products except automotive trimmings; apparel        
                                                   bindings and trimmings; and printing and embossing on fabric  
                                                   articles)                                                     
                                             *2399 Fabricated Textile Products, NEC (except apparel, automotive  
                                                   seat belts, and seat and tire covers)                         
                                             *3569 General Industrial Machinery and Equipment, NEC (textile fire 
                                                   hose)                                                         
                                             *7389 Business Services, NEC (embroidery of advertising on shirts   
                                                   and rug binding for the trade)                                



315    Apparel Manufacturing                                                                                     
3151   Apparel Knitting Mills                                                                                    
31511  Hosiery and Sock Mills                                                                                    
315111 Sheer Hosiery Mills             u  R  *2251 Women's Full-Length and Knee-Length Hosiery, (except dyeing   
                                                   and finishing only)                                           
                                             *2252 Hosiery, NEC (girls' hosiery except dyeing and finishing only)
315119 Other Hosiery and Sock Mills    u  R  *2252 Hosiery, NEC (socks except dyeing and finishing only)         
31519  Other Apparel Knitting Mills                                                                              
315191 Outerwear Knitting Mills        u  R  *2253 Knit Outerwear Mills (except dyeing and finishing only, and   
                                                   bath robes and lounge robes)                                  
                                             *2259 Knitting Mills, NEC (gloves and mittens)                      
                                             *2253 Knit Outerwear Mills (bath robes and lounge robes made in     
                                                   knitting mills except dying and finishing only)               
315192 Underwear and Nightwear         u  R  *2254 Knit Underwear and Nightwear Mills (except dyeing and         
       Knitting Mills                              finishing only)                                               
                                             *2259 Knitting Mills, NEC (girdles)                                 
3152   Cut and Sew Apparel                                                                                       
31521  Cut and Sew Apparel             c                                                                         
315211 Men's and Boys' Cut and Sew     u  N  *2311 Men's and Boys' Suits, Coats, and Overcoats (contractors)     
                                             *2321 Men's and Boys' Shirts, Except Work Shirts (contractors)      
                                             *2322 Men's and Boys' Underwear and Nightwear (contractors)         
                                             *2323 Men's and Boys' Neckwear (contractors)                        
                                             *2325 Men's and Boys' Trousers and Slacks (contractors)             
                                             *2326 Men's and Boys' Work Clothing (contractors)                   
                                             *2329 Men's and Boys' Clothing, NEC (contractors)                   
                                             *2341 Women's, Misses', Children's, and Infants' Underwear and      
                                                   Nightwear (boys' contractors)                                 
                                             *2353 Hats, Caps, and Millinery (men's and boys' contractors)       
                                             *2361 Girls', Children's, and Infants' Dresses, Blouses, and Shirts 
                                                   (boys' contractors)                                           
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (boys'        
                                                   contractors)                                                  
                                             *2371 Fur Goods (men's and boys' contractors)                       
                                             *2381 Dress and Work Gloves, Except Knit and All-Leather (men's and 
                                                   boys' contractors)                                            
                                             *2384 Robes and Dressing Gowns (men's and boys' contractors)        
                                             *2385 Waterproof Outerwear (men's and boys' contractors)            
                                             *2386 Leather and Sheep-Lined Clothing ( men's and boys'            
                                                   contractors)                                                  
                                             *2387 Apparel Belts (men's and boy's contractors)                   
                                             *2389 Apparel and Accessories, NEC (contractors)                    
                                             *2395 Pleating, Decorative and Novelty Stitching, and Tucking for   
                                                   the Trade (men's and boy's apparel contractors)               
                                             *3151 Leather Gloves and Mittens ( men's and boys' contractors)     
315212 Women's, Girls', and Infants'   u  N  *2331 Women's, Misses', and Juniors' Blouses and Shirts             
       Cut and Sew Apparel                         (contractors)                                                 
                                             *2335 Women's, Misses' and Juniors' Dresses (contractors)           
                                             *2337 Women's, Misses', and Juniors' Suits, Skirts, and Coats       
                                                   (contractors)                                                 
                                             *2339 Women's, Misses', and Juniors' Outerwear, NEC (contractors)   
                                             *2341 Women's, Misses', Children's, and Infants' Underwear and      
                                                   Nightwear (contractors)                                       
                                             *2342 Brassieres, Girdles, and Allied Garments (contractors)        
                                             *2353 Hats, Caps, and Millinery (women's, girls', and infants'      
                                                   contractors)                                                  
                                             *2361 Girls', Children's, and Infants' Dresses, Blouses, and Shirts 
                                                   (girls' and infants' contractors)                             
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (girls' and   
                                                   infants' contractors)                                         
                                             *2371 Fur Goods ( women's, girls' and infants' contractors)         
                                             *2381 Dress and Work Gloves, Except Knit and All-Leather (woman's,  
                                                   girls', and infants' contractors)                             
                                             *2384 Robes and Dressing Gowns (women's, girls', and infants'       
                                                   contractors)                                                  
                                             *2385 Waterproof Outerwear (women's, girls', and infants'           
                                                   contractors)                                                  
                                             *2386 Leather and Sheep-Lined Clothing (women's, girls', and        
                                                   infants' contractors)                                         
                                             *2387 Apparel Belts (women's, girls', and infants' contractors)     
                                             *2389 Apparel and Accessories, NEC (contractors)                    
                                             *2395 Pleating, Decorative and Novelty Stitching, and Tucking for   
                                                   the Trade (women's, girls', and infants' apparel contractors) 
                                       c     *3151 Leather Gloves and Mittens (women's, girls', and infants'     
                                                   contractors)                                                  
31522  Men's and Boys' Cut and Sew     c                                                                         
315221 Men's and Boys' Cut and Sew     c  R  *2322 Men's and Boys' Underwear and Nightwear (except contractors)  
                                             *2341 Women's, Misses', Children's, and Infants' Underwear and      
                                                   Nightwear (boys' except contractors)                          
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (boys' robes  
                                                   except contractors)                                           
                                             *2384 Robes and Dressing Gowns (men's except contractors)           
315222 Men's and Boys' Cut and Sew     c  R  *2311 Men's and Boys' Suits, Coats, and Overcoats (except           
       Suit, Coat, and Overcoat                    contractors)                                                  
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (boys' suits  
                                                   and coats except contractors)                                 
                                             *2385 Waterproof Outerwear (men's and boys' water resistant or water
                                                   repellent tailored overcoats, except contractors)             
                                             *5699 Miscellaneous Apparel and Accessory Stores (custom tailors)   
315223 Men's and Boys' Cut and Sew     u  R  *2321 Men's and Boys' Shirts, Except Work Shirts (except            
       Shirt (except Work Shirt)                   contractors)                                                  
                                             *2361 Girls', Children's, and Infants' Dresses, Blouses, and Shirts 
                                                   (boys' shirts except contractors)                             
                                             *5699 Miscellaneous Apparel and Accessory Stores (custom tailors)   
315224 Men's and Boys' Cut and Sew     u  R  *2325 Men's and Boys' Trousers and Slacks (except contractors)      
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (boys'        
                                                   trousers, slacks, and jeans except contractors)               
315225 Men's and Boys' Cut and Sew     u  R  *2326 Men's and Boys' Work Clothing (except contractors)            
315228 Men's and Boys' Cut and Sew     u  R  *2329 Men's and Boys' Clothing, NEC (men's and boys' other outerwear
       Other Outerwear Manufacturing               except contractors)                                           
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (boys' other  
                                                   outerwear except contractors)                                 
                                             *2385 Waterproof Outerwear (men's and boys' water resistant or water
                                                   repellent nontailored outerwear, except rubber and plastics   
                                                   and contractors)                                              
31523  Women's and Girls' Cut and Sew  c                                                                         
315231 Women's and Girls' Cut and Sew  c  R  *2341 Women's, Misses', Children's, and Infants' Underwear and      
       Lingerie, Loungewear, and                   Nightwear (women and girls' except contractors)               
                                             *2342 Brassieres, Girdles, and Allied Garments (except contractors) 
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (girls' robes 
                                                   except contractors)                                           
                                             *2384 Robes and Dressing Gowns (women's except contractors)         
                                             *2389 Apparel and Accessories, NEC (garters and garter belts)       
315232 Women's and Girls' Cut and Sew  c  R  *2331 Women's, Misses', and Juniors' Blouses and Shirts (except     
       Blouse and Shirt Manufacturing              contractors)                                                  
                                             *2361 Girls', Children's, and Infants' Dresses, Blouses and Shirts  
                                                   (girls' blouses and shirts except contractors)                
315233 Women's and Girls' Cut and Sew  c  R  *2335 Women's, Misses', and Juniors' Dresses (except contractors)   
                                             *2361 Girls', Children's, and Infants' Dresses, Blouses and Shirts  
                                                   (girls' dresses except contractors)                           
                                             *5699 Miscellaneous Apparel and Accessory Stores (custom            
                                                   dressmakers)                                                  
315234 Women's and Girls' Cut and Sew  c  R  *2337 Women's, Misses', and Juniors' Suits, Skirts, and Coats       
       Suit, Coat, Tailored Jacket,                (except contractors)                                          
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (girls' suits,
                                                   coats, jackets, and skirts except contractors)                
                                             *2385 Waterproof Outerwear (women's and girls' water resistant or   
                                                   water repellent tailored coats, except contractors)           
315239 Women's and Girls' Cut and Sew  c  R  *2339 Women's, Misses', and Juniors' Outerwear, NEC (except         
       Other Outerwear Manufacturing               contractors)                                                  
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (girls' except
                                                   contractors)                                                  
                                             *2385 Waterproof Outerwear (other women's and girls' water resistant
                                                   or water repellent nontailored outerwear, except rubber and   
                                                   plastics and contractors)                                     
31529  Other Cut and Sew Apparel       c                                                                         
315291 Infants' Cut and Sew Apparel    c  R  *2341 Women's, Misses', Children's, and Infants' Underwear and      
       Manufacturing                               Nightwear (infants' except contractors)                       
                                             *2361 Girls', Children's, and Infants' Dresses, Blouses, and Shirts 
                                                   (infants' except contractors)                                 
                                             *2369 Girls', Children's, and Infants' Outerwear, NEC (infants'     
                                                   except contractors)                                           
                                             *2385 Waterproof Outerwear (infants' outerwear except contractors)  
315292 Fur and Leather Apparel         c  R  *2371 Fur Goods (except contractors)                                
                                             *2386 Leather and Sheep-Lined Clothing (except contractors)         
315299 All Other Cut and Sew Apparel   c  R  *2329 Men's and Boys' Outerwear, NEC (athletic uniforms except      
       Manufacturing                               contractors)                                                  
                                             *2339 Women's, Misses', and Juniors' Outerwear, NEC (athletic       
                                                   uniforms except contractors)                                  
                                             *2385 Waterproof Outerwear (waterproof rubber and plastics          
                                                   outerwear)                                                    
                                             *2389 Apparel and Accessories, NEC (academic and clerical outerwear,
                                                   except contractors)                                           
                                             *3069 Fabricated Rubber Products, NEC (rubber pants and raincoats)  
3159   Apparel Accessories and Other                                                                             
31599  Apparel Accessories and Other                                                                             
315991 Hat, Cap, and Millinery         u  R  *2353 Hats, Caps, and Millinery (except contractors)                
315992 Glove and Mitten Manufacturing  u  R  *2381 Dress and Work Gloves, Except Knit and All-Leather (except    
                                                   contractors)                                                  
                                             *3151 Leather Gloves and Mittens (except contractors)               
315993 Men's and Boys' Neckwear        u  R  *2323 Men's and Boys' Neckwear (except contractors)                 
315999 Other Apparel Accessories and   u  N  *2339 Women's, Misses', and Juniors' Outerwear, NEC (scarves)       
                                             *2385 Waterproof Outerwear (accessories such as aprons, bibs, and   
                                                   other miscellaneous waterproof items except contractors)      
                                             *2387 Apparel Belts (except contractors)                            
                                             *2389 Apparel and Accessories, NEC (handkerchiefs, arm bands, etc.) 
                                             *2396 Automotive Trimmings, Apparel Findings, and Related Products  
                                                   (apparel findings and trimming)                               
                                             *2399 Fabricated Textile Products, NEC (apparel and apparel         
                                                   accessories)                                                  
                                             *3069 Fabricated Rubber Products, NEC (rubber bibs, aprons and      
                                                   bathing caps)                                                 



316    Leather and Allied Product                                                                                
3161   Leather and Hide Tanning and                                                                              
31611  Leather and Hide Tanning and       R   3111 Leather Tanning and Finishing                                 
                                             *3999 Manufacturing Industries, NEC (fur dressing and bleaching)    
3162   Footwear Manufacturing                                                                                    
31621  Footwear Manufacturing                                                                                    
316211 Rubber and Plastics Footwear    u  E   3021 Rubber and Plastics Footwear                                  
316212 House Slipper Manufacturing     u  E   3142 House Slippers                                                
316213 Men's Footwear (except          u  E   3143 Men's Footwear, Except Athletic                               
316214 Women's Footwear (except        u  E   3144 Women's Footwear, Except Athletic                             
316219 Other Footwear Manufacturing    u  E   3149 Footwear Except Rubber, NEC                                   
3169   Other Leather and Allied                                                                                  
31699  Other Leather and Allied                                                                                  
316991 Luggage Manufacturing           u  E   3161 Luggage                                                       
316992 Women's Handbag and Purse       u  E   3171 Women's Handbags and Purses                                   
316993 Personal Leather Good (except   u  E   3172 Personal Leather Goods, Except Women's Handbags and Purses    
316999 All Other Leather Good          u  R  *3131 Boot and Shoe Cut Stock and Findings (except wood heels and   
       Manufacturing                               metal buckles)                                                
                                              3199 Leather Goods, NEC                                            



321    Wood Product Manufacturing                                                                                
3211   Sawmills and Wood Preservation                                                                            
32111  Sawmills and Wood Preservation                                                                            
321113 Sawmills                        u  R  *2421 Sawmills and Planing Mills, General (sawmills)                
                                             *2426 Hardwood Dimension and Flooring Mills (hardwood dimension from
                                                   logs and bolts)                                               
                                             *2429 Special Product Sawmills, NEC (shingle mills, shakes)         
321114 Wood Preservation               c  E   2491 Wood Preserving                                               
3212   Veneer, Plywood, and                                                                                      
32121  Veneer, Plywood, and                                                                                      
321211 Hardwood Veneer and Plywood     c  E   2435 Hardwood Veneer and Plywood                                   
321212 Softwood Veneer and Plywood     c  E   2436 Softwood Veneer and Plywood                                   
321213 Engineered Wood Member (except  u  R  *2439 Structural Wood Members, NEC (except trusses)                 
321214 Truss Manufacturing             u  N  *2439 Structural Wood Members, NEC (trusses)                        
321219 Reconstituted Wood Product      u  E   2493 Reconstituted Wood Products                                   
3219   Other Wood Product                                                                                        
32191  Millwork                                                                                                  
321911 Wood Window and Door            c  N  *2431 Millwork (wood windows and doors)                             
321912 Cut Stock, Resawing Lumber,     u  N  *2421 Sawmills and Planing Mills, General (lumber manufacturing from
       and Planing                                 purchased lumber, softwood cut stock, wood lath, fence        
                                                   pickets, and planing mill products)                           
                                             *2426 Hardwood Dimension and Flooring Mills (except flooring)       
                                             *2429 Special Product Sawmills, NEC (stave manufacturing from       
                                                   purchased lumber)                                             
                                             *2421 Sawmills and Planing Mills, General (softwood flooring)       
321918 Other Millwork (including       u  R  *2426 Hardwood Dimension and Flooring Mills (hardwood flooring)     
                                             *2431 Millwork (except wood doors and windows)                      
32192  Wood Container and Pallet             *2429 Special Product Sawmills, NEC (cooperage stock)               
                                          N   2441 Nailed and Lock Corner Wood Boxes and Shook                   
                                              2448 Wood Pallets and Skids                                        
                                              2449 Wood Containers, NEC                                          
                                             *2499 Wood Products, NEC (wood tubs and vats, jewelry, cigar boxes, 
                                                   and baskets, except fruit, vegetable, fish and bait)          
32199  All Other Wood Product                                                                                    
321991 Manufactured Home (Mobile       c  E   2451 Mobile Homes                                                  
321992 Prefabricated Wood Building     c  E   2452 Prefabricated Wood Buildings and Components                   
321999 All Other Miscellaneous Wood    c  R  *2421 Sawmills and Planing Mills, General (kiln drying)             
                                             *2429 Special Product Sawmills, NEC (excelsior and cooperage        
                                                   headings)                                                     
                                             *2499 Wood Products, NEC (other wood products)                      
                                             *3131 Boot and Shoe Cut Stock and Findings (wood heels)             



322    Paper Manufacturing                                                                                       
3221   Pulp, Paper, and Paperboard                                                                               
32211  Pulp Mills                         R  *2611 Pulp Mills (pulp producing mills only)                        
32212  Paper Mills                                                                                               
322121 Paper (except Newsprint) Mills  c  R  *2611 Pulp Mills (pulp mills producing paper)                       
                                             *2621 Paper Mills (except newsprint mills)                          
                                             *2611 Pulp Mills (pulp mills producing newsprint)                   
322122 Newsprint Mills                 c  N  *2621 Paper Mills (newsprint mills)                                 
32213  Paperboard Mills                   R  *2611 Pulp Mills (pulp mills producing paperboard)                  
                                              2631 Paperboard Mills                                              
3222   Converted Paper Product                                                                                   
32221  Paperboard Container                                                                                      
322211 Corrugated and Solid Fiber Box  c  R   2653 Corrugated and Solid Fiber Boxes                              
                                             *2679 Converted Paper and Paperboard Products, NEC (corrugated      
                                                   paper)                                                        
322212 Folding Paperboard Box          c  E   2657 Folding Paperboard Boxes, Including Sanitary                  
322213 Setup Paperboard Box            u  E   2652 Setup Paperboard Boxes                                        
322214 Fiber Can, Tube, Drum, and      u  E   2655 Fiber Cans, Tubes, Drums, and Similar Products                
322215 Nonfolding Sanitary Food        u  E   2656 Sanitary Food Containers, Except Folding                      
32222  Paper Bag and Coated and                                                                                  
322221 Coated and Laminated Packaging  u  R  *2671 Packaging Paper and Plastics Film, Coated and Laminated       
       Paper and Plastics Film                     (single-web paper, paper multiweb laminated rolls and sheets  
       Manufacturing                               for packaging uses)                                           
322222 Coated and Laminated Paper      u  R   2672 Coated and Laminated Paper, NEC                               
                                             *2679 Converted Paper and Paperboard Products, NEC (wallpaper and   
                                                   gift wrap paper)                                              
322223 Plastics, Foil, and Coated      u  R  *2673 Plastics, Foil, and Coated Paper Bags (except all plastics)   
322224 Uncoated Paper and Multiwall    u  E   2674 Uncoated Paper and Multiwall Bags                             
322225 Laminated Aluminum Foil         u  N  *3497 Metal Foil and Leaf (laminated aluminum foil rolls and sheets 
       Manufacturing for Flexible                  for flexible packaging uses)                                  
322226 Surface-Coated Paperboard       u  N  *2675 Die-Cut Paper and Paperboard and Cardboard (pasted, lined,    
       Manufacturing                               laminated, or surface-coated paperboard)                      
32223  Stationery Product                                                                                        
322231 Die-Cut Paper and Paperboard    u  N  *2675 Die-Cut Paper and Paperboard and Cardboard (file folders,     
       Office Supplies Manufacturing               tabulating cards, and other paper and paperboard office       
                                                   supplies)                                                     
                                             *2679 Converted Paper and Paperboard Products, NEC (paper supplies  
                                                   for business machines and other paper office supplies)        
322232 Envelope Manufacturing          u  E   2677 Envelopes                                                     
322233 Stationery, Tablet, and         u  E   2678 Stationery, Tablets, and Related Products                     
32229  Other Converted Paper Product                                                                             
322291 Sanitary Paper Product          c  R   2676 Sanitary Paper Products                                       
                                             *3842 Orthopedic, Prosthetic, and Surgical Appliances and Supplies  
                                                   (incontinent and bed pads)                                    
322299 All Other Converted Paper       c  R  *2675 Die-Cut Paper and Paperboard and Cardboard (die-cut paper and 
       Product Manufacturing                       paperboard products, except office supplies and pasted, lined,
                                                   laminated, or surface-coated paperboard)                      
                                             *2679 Converted Paper and Paperboard Products, NEC ( other converted
                                                   paper and paperboard products, such as paper filters, crepe   
                                                   paper, and laminated and tiled wallboard)                     



323    Printing and Related Support                                                                              
3231   Printing and Related Support                                                                              
32311  Printing                                                                                                  
323110 Commercial Lithographic         u  R  *2752 Commercial Printing, Lithographic (except quick printing)     
                                             *2771 Greeting Cards (lithographic printing of greeting cards)      
323111 Commercial Gravure Printing     u  R   2754 Commercial Printing, Gravure                                  
                                             *2771 Greeting Cards (gravure printing of greeting cards)           
323112 Commercial Flexographic         u  N  *2759 Commercial Printing, NEC (flexographic printing)              
                                             *2771 Greeting Cards (flexographic printing of greeting cards)      
323113 Commercial Screen Printing      c  N  *2396 Automotive Trimmings, Apparel Findings, and Related Products  
                                                   (printing and embossing on fabric articles)                   
                                             *2759 Commercial Printing, NEC (screen printing)                    
                                             *2771 Greeting Cards (screen printing of greeting cards)            
323114 Quick Printing                  c  N  *2752 Commercial Printing, Lithographic (quick printing)            
                                             *2759 Commercial Printing, NEC (quick printing)                     
                                             *7334 Photocopying and Duplicating Services (instant printing)      
323115 Digital Printing                c  N  *2759 Commercial Printing, NEC (digital printing, except quick      
                                                   printing)                                                     
323116 Manifold Business Forms         c  R   2761 Manifold Business Forms                                       
                                             *2782 Blankbooks, Loose-leaf Binders and Devices (checkbooks)       
323117 Books Printing                  u  E   2732 Book Printing                                                 
323118 Blankbook, Looseleaf Binders,   u  R  *2782 Blankbooks, Loose-leaf Binders and Devices (except checkbooks)
323119 Other Commercial Printing       u  R  *2759 Commercial Printing, NEC (other commercial printing except    
                                                   quick printing)                                               
                                             *2771 Greeting Cards (other printing of greeting cards)             
32312  Support Activities for                                                                                    
323121 Tradebinding and Related Work   u  E   2789 Bookbinding and Related Work                                  
323122 Prepress Services               u  R   2791 Typesetting                                                   
                                              2796 Platemaking and Related Services                              



324    Petroleum and Coal Products                                                                               
3241   Petroleum and Coal Products                                                                               
32411  Petroleum Refineries               E   2911 Petroleum Refining                                            
32412  Asphalt Paving, Roofing, and                                                                              
324121 Asphalt Paving Mixture and      c  E   2951 Asphalt Paving Mixtures and Blocks                            
324122 Asphalt Shingle and Coating     c  E   2952 Asphalt Felts and Coatings                                    
32419  Other Petroleum and Coal                                                                                  
324191 Petroleum Lubricating Oil and   u  E   2992 Lubricating Oils and Greases                                  
324199 All Other Petroleum and Coal    u  R   2999 Products of Petroleum and Coal, NEC                           
                                             *3312 Blast Furnaces and Steel Mills (coke ovens)                   



325    Chemical Manufacturing                                                                                    
3251   Basic Chemical Manufacturing                                                                              
32511  Petrochemical Manufacturing        N  *2865 Cyclic Organic Crudes and Intermediates, and Organic Dyes and 
                                                   Pigments (aromatics)                                          
                                             *2869 Industrial Organic Chemicals, NEC (aliphatics)                
32512  Industrial Gas Manufacturing       R   2813 Industrial Gases                                              
                                             *2869 Industrial Organic Chemicals, NEC (fluorocarbon gases)        
32513  Synthetic Dye and Pigment                                                                                 
325131 Inorganic Dye and Pigment       u  N  *2816 Inorganic Pigments (except bone and lamp black)               
                                             *2819 Industrial Inorganic Chemicals, NEC (inorganic dyes)          
325132 Synthetic Organic Dye and       u  N  *2865 Cyclic Organic Crudes and Intermediates, and Organic Dyes and 
       Pigment Manufacturing                       Pigments (organic dyes and pigments)                          
32518  Other Basic Inorganic Chemical                                                                            
325181 Alkalies and Chlorine           c  E   2812 Alkalies and Chlorine                                         
325182 Carbon Black Manufacturing      u  R  *2816 Inorganic pigments (bone and lamp black)                      
                                              2895 Carbon Black                                                  
325188 All Other Basic Inorganic       u  R  *2819 Industrial Inorganic Chemicals, NEC (except activated carbon  
       Chemical Manufacturing                      and charcoal, alumina, and inorganic industrial dyes)         
                                             *2869 Industrial Organic Chemicals, NEC (carbon bisulfide)          
32519  Other Basic Organic Chemical                                                                              
325191 Gum and Wood Chemical           u  E   2861 Gum and Wood Chemicals                                        
325192 Cyclic Crude and Intermediate   u  R  *2865 Cyclic Organic Crudes and Intermediates and Organic Dyes and  
       Manufacturing                               Pigments (except aromatics and organic dyes and pigments)     
325193 Ethyl Alcohol Manufacturing     u  N  *2869 Industrial Organic Chemicals (ethyl alcohol)                  
325199 All Other Basic Organic         u  R  *2869 Industrial Organic Chemicals, NEC (except aliphatics, carbon  
       Chemical Manufacturing                      bisulfide, ethyl alcohol, and fluorocarbon gases)             
                                             *2899 Chemical and Chemical Preparations, NEC (fatty acids)         
3252   Resin, Synthetic Rubber, and                                                                              
32521  Resin and Synthetic Rubber                                                                                
325211 Plastics Material and Resin     u  E   2821 Plastics Materials, Synthetic and Resins, and Nonvulcanizable 
       Manufacturing                               Elastomers                                                    
325212 Synthetic Rubber Manufacturing  u  E   2822 Synthetic Rubber                                              
32522  Artificial and Synthetic                                                                                  
325221 Cellulosic Organic Fiber        u  E   2823 Cellulosic Manmade Fibers                                     
325222 Noncellulosic Organic Fiber     u  E   2824 Manmade Organic Fibers, Except Cellulosic                     
3253   Pesticide, Fertilizer, and                                                                                
32531  Fertilizer Manufacturing                                                                                  
325311 Nitrogenous Fertilizer          u  E   2873 Nitrogenous Fertilizers                                       
325312 Phosphatic Fertilizer           u  E   2874 Phosphatic Fertilizers                                        
325314 Fertilizer (Mixing Only)        c  E   2875 Fertilizers, Mixing Only                                      
32532  Pesticide and Other                E   2879 Pesticides and Agricultural Chemicals, NEC                    
3254   Pharmaceutical and Medicine                                                                               
32541  Pharmaceutical and Medicine                                                                               
325411 Medicinal and Botanical         u  E   2833 Medicinal Chemicals and Botanical Products                    
325412 Pharmaceutical Preparation      u  R   2834 Pharmaceutical Preparations                                   
                                             *2835 In-Vitro and In-Vivo Diagnostic Substances (except in-vitro   
                                                   diagnostic)                                                   
325413 In-Vitro Diagnostic Substance   u  N  *2835 In-Vitro and In-Vivo Diagnostic Substances (in-vitro          
       Manufacturing                               diagnostic substances)                                        
325414 Biological Product (except      u  E   2836 Biological Products, Except Diagnostic Substance              
3255   Paint, Coating, and Adhesive                                                                              
32551  Paint and Coating                  R   2851 Paints, Varnishes, Lacquers, Enamels and Allied Products      
                                             *2899 Chemicals and Chemical Preparations, NEC (frit)               
32552  Adhesive Manufacturing             E   2891 Adhesives and Sealants                                        
3256   Soap, Cleaning Compound, and                                                                              
32561  Soap and Cleaning Compound                                                                                
325611 Soap and Other Detergent        u  R   2841 Soaps and Other Detergents, Except Specialty Cleaners         
                                             *2844 Toilet Preparations (toothpaste)                              
325612 Polish and Other Sanitation     u  E   2842 Specialty Cleaning, Polishing, and Sanitary Preparations      
325613 Surface Active Agent            u  E   2843 Surface Active Agents, Finishing Agents, Sulfonated Oils, and 
       Manufacturing                               Assistants                                                    
32562  Toilet Preparation                 R  *2844 Perfumes, Cosmetics, and Other Toilet Preparations (except    
       Manufacturing                               toothpaste)                                                   
3259   Other Chemical Product and                                                                                
32591  Printing Ink Manufacturing         E   2893 Printing Ink                                                  
32592  Explosives Manufacturing           E   2892 Explosives                                                    
32599  All Other Chemical Product and                                                                            
325991 Custom Compounding of           c  E   3087 Custom Compounding of Purchased Plastics Resin                
325992 Photographic Film, Paper,       u  N  *3861 Photographic Equipment and Supplies (photographic films,      
       Plate, and Chemical                         paper, plates and chemicals)                                  
325998 All Other Miscellaneous         u  R  *2819 Industrial Inorganic Chemicals, NEC (activated carbon and     
       Chemical Product and                        charcoal)                                                     
                                             *2899 Chemicals and Chemical Preparations, NEC (except frit and     
                                                   table salt)                                                   
                                             *3952 Lead Pencils and Art Goods (drawing inks and india ink)       
                                             *3999 Manufacturing Industries, NEC (matches)                       
                                             *7389 Business Services, NEC (aerosol packaging)                    



326    Plastics and Rubber Products                                                                              
3261   Plastics Product Manufacturing                                                                            
32611  Unsupported Plastics Film,                                                                                
326111 Unsupported Plastics Bag        c  N  *2673 Plastics, Foil, and Coated Paper Bags (plastics bags)         
326112 Unsupported Plastics Packaging  u  N  *2671 Packaging Paper and Plastics Film, Coated, and Laminated      
       Film and Sheet Manufacturing                (plastics packaging film and sheet)                           
326113 Unsupported Plastics Film and   u  E   3081 Unsupported Plastics Film and Sheets                          
32612  Plastics Pipe, Pipe Fitting,                                                                              
326121 Unsupported Plastics Profile    c  R   3082 Unsupported Plastics Profile Shapes                           
                                             *3089 Plastics Product, NEC (plastics sausage casings)              
326122 Plastics Pipe and Pipe Fitting  c  R   3084 Plastics Pipe                                                 
                                             *3089 Plastics Products, NEC (pipe fittings)                        
32613  Laminated Plastics Plate,          E   3083 Laminated Plastics Plate, Sheet, and Profile Shapes           
32614  Polystyrene Foam Product           N  *3086 Plastics Foam Products (polystyrene foam products)            
32615  Urethane and Other Foam            N  *3086 Plastics Foam Products (urethane and other foam products)     
32616  Plastics Bottle Manufacturing      E   3085 Plastics Bottles                                              
32619  Other Plastics Product                                                                                    
326191 Plastics Plumbing Fixture       c  E   3088 Plastics Plumbing Fixtures                                    
326192 Resilient Floor Covering        u  R  *3069 Fabricated Rubber Products, NEC (rubber resilient floor       
       Manufacturing                               coverings)                                                    
                                              3996 Linoleum, Asphalted-Felt-Base, and Other Hard Surface Floor   
                                                   Coverings, NEC                                                
326199 All Other Plastics Product      u  R  *3089 Plastics Products, NEC (except plastics pipe fittings and     
       Manufacturing                               plastics sausage casings)                                     
                                             *3999 Manufacturing Industries, NEC (plastics products such as      
                                                   combs, hair curlers, etc.)                                    
3262   Rubber Product Manufacturing                                                                              
32621  Tire Manufacturing                                                                                        
326211 Tire Manufacturing (except      u  E   3011 Tires and Inner Tubes                                         
326212 Tire Retreading                 u  N  *7534 Tire Retreading and Repair Shops (rebuilding)                 
32622  Rubber and Plastics Hoses and      E   3052 Rubber and Plastics Hose and Belting                          
32629  Other Rubber Product                                                                                      
326291 Rubber Product Manufacturing    u  E   3061 Molded, Extruded, and Lathe-Cut Mechanical Rubber Goods       
326299 All Other Rubber Product        u  R  *3069 Fabricated Rubber Products, NEC (except rubberized fabric and 
       Manufacturing                               rubber resilient floor covering)                              



327    Nonmetallic Mineral Product                                                                               
3271   Clay Product and Refractory                                                                               
32711  Pottery, Ceramics, and                                                                                    
327111 Vitreous China Plumbing         u  E   3261 Vitreous China Plumbing Fixtures and China and Earthenware    
       Fixture and China and                       Fittings and Bathroom Accessories                             
327112 Vitreous China, Fine            u  N   3262 Vitreous China Table and Kitchen Articles                     
                                              3263 Fine Earthenware (Whiteware) Table and Kitchen Articles       
                                              3269 Pottery Products, NEC                                         
                                             *3299 Nonmetallic Mineral Products, NEC (clay statuary)             
327113 Porcelain Electrical Supply     u  E   3264 Porcelain Electrical Supplies                                 
32712  Clay Building Material and                                                                                
327121 Brick and Structural Clay Tile  u  R  *3251 Brick and Structural Clay Tile (except slumped brick)         
327122 Ceramic Wall and Floor Tile     u  E   3253 Ceramic Wall and Floor Tile                                   
327123 Other Structural Clay Product   u  E   3259 Structural Clay Products, NEC                                 
327124 Clay Refractory Manufacturing   u  E   3255 Clay Refractories                                             
327125 Nonclay Refractory              u  E   3297 Nonclay Refractories                                          
3272   Glass and Glass Product                                                                                   
32721  Glass and Glass Product                                                                                   
327211 Flat Glass Manufacturing        u  E   3211 Flat Glass                                                    
327212 Other Pressed and Blown Glass   u  E   3229 Pressed and Blown Glass and Glassware, NEC                    
327213 Glass Container Manufacturing   u  E   3221 Glass Containers                                              
327215 Glass Product Manufacturing     c  E   3231 Glass Products Made of Purchased Glass                        
3273   Cement and Concrete Product                                                                               
32731  Cement Manufacturing               E   3241 Cement, Hydraulic                                             
32732  Ready-Mix Concrete                 E   3273 Ready-Mixed Concrete                                          
32733  Concrete Pipe, Brick, and                                                                                 
327331 Concrete Block and Brick        u  R  *3251 Brick and Structural Clay Tile (slumped brick)                
                                              3271 Concrete Block and Brick                                      
327332 Concrete Pipe Manufacturing     u  N  *3272 Concrete Products, Except Block and Brick (concrete pipe)     
32739  Other Concrete Product             N  *3272 Concrete Products, Except Block and Brick (concrete products, 
       Manufacturing                               except dry mix concrete and pipe)                             
3274   Lime and Gypsum Product                                                                                   
32741  Lime Manufacturing                 E   3274 Lime                                                          
32742  Gypsum Product Manufacturing       R   3275 Gypsum Products                                               
                                             *3299 Nonmetallic Mineral Products, NEC (moldings, ornamental and   
                                                   architectural plaster work and gypsum statuary )              
3279   Other Nonmetallic Mineral                                                                                 
32791  Abrasive Product Manufacturing     R  *3291 Abrasive Products (except steel wool with or without soap)    
32799  All Other Nonmetallic Mineral                                                                             
327991 Cut Stone and Stone Product     u  E   3281 Cut Stone and Stone Products                                  
327992 Ground or Treated Mineral and   u  R  *3295 Minerals and Earths, Ground or Otherwise Treated (except      
       Earth Manufacturing                         grinding, washing, separating, etc. of nonmetallic minerals)  
327993 Mineral Wool Manufacturing      u  E   3296 Mineral Wool                                                  
327999 All Other Miscellaneous         u  R  *3272 Concrete Products, Except Block and Brick (dry mixture        
       Nonmetallic Mineral Product                 concrete)                                                     
                                             *3292 Asbestos Products (except brake pads and linings)             
                                             *3299 Nonmetallic Mineral Products, NEC (except moldings, ornamental
                                                   and architectural plaster work, clay and gypsum statuary)     



331    Primary Metal Manufacturing                                                                               
3311   Iron and Steel Mills and                                                                                  
33111  Iron and Steel Mills and                                                                                  
331111 Iron and Steel Mills            u  N  *3312 Steel Works, Blast Furnaces (Including Coke Ovens), and       
                                                   Rolling Mills (except coke ovens not integrated with steel    
                                                   mills and hot rolling purchased steel)                        
331112 Electrometallurgical            u  E   3313 Electrometallurgical Products, Except Steel                   
3312   Steel Product Manufacturing                                                                               
33121  Iron and Steel Pipe and Tube       E   3317 Steel Pipe and Tubes                                          
33122  Rolling and Drawing of                                                                                    
331221 Rolled Steel Shape              c  R  *3312 Steel Works, Blast Furnaces (including coke ovens), and       
       Manufacturing                               Rolling Mills (hot rolling purchased steel)                   
                                              3316 Cold-Rolled Steel Sheet, Strip and Bars                       
                                             *3399 Primary Metal Products, NEC (making ferrous metal powder,     
                                                   paste, and flake from purchased iron or steel)                
331222 Steel Wire Drawing              c  R  *3315 Steel Wiredrawing and Steel Nails and Spikes (steel, wire     
                                                   drawing)                                                      
3313   Alumina and Aluminum                                                                                      
33131  Alumina and Aluminum                                                                                      
331311 Alumina Refining                u  N  *2819 Industrial Inorganic Chemicals, NEC (alumina)                 
331312 Primary Aluminum Production     u  E   3334 Primary Production of Aluminum                                
331314 Secondary Smelting and          u  N  *3341 Secondary Smelting and Refining of  Nonferrous Metals         
       Alloying of Aluminum                        (aluminum)                                                    
                                             *3399 Primary Metal Products, NEC (aluminum powder, paste, flakes,  
                                                   etc.)                                                         
331315 Aluminum Sheet, Plate, and      u  E   3353 Aluminum Sheet, Plate, and Foil                               
331316 Aluminum Extruded Product       u  E   3354 Aluminum Extruded Products                                    
331319 Other Aluminum Rolling and      u  R   3355 Aluminum Rolling and Drawing, NEC                             
                                             *3357 Drawing and Insulating of Nonferrous Wire (aluminum wire      
                                                   drawing)                                                      
3314   Nonferrous Metal (except                                                                                  
33141  Nonferrous Metal (except                                                                                  
331411 Primary Smelting and Refining   u  E   3331 Primary Smelting and Refining of Copper                       
331419 Primary Smelting and Refining   u  E   3339 Primary Smelting and Refining of Nonferrous Metals, Except    
       of Nonferrous Metal (except                 Copper and Aluminum                                           
33142  Copper Rolling, Drawing,                                                                                  
331421 Copper Rolling, Drawing, and    u  E   3351 Rolling, Drawing, and Extruding of Copper                     
331422 Copper Wire (except             u  N  *3357 Drawing and Insulating of Nonferrous Wire (copper wire        
       Mechanical) Drawing                         drawing)                                                      
331423 Secondary Smelting, Refining,   u  R  *3341 Secondary Smelting and Refining of Nonferrous Metals (copper) 
                                             *3399 Primary Metal Products, NEC (copper powders, flakes, paste,   
                                                   etc.)                                                         
33149  Nonferrous Metal (except                                                                                  
331491 Nonferrous Metal (except        u  R   3356 Rolling, Drawing, and Extruding of Nonferrous Metals, Except  
       Copper and Aluminum) Rolling,               Copper and Aluminum                                           
                                             *3357 Drawing and Insulating of Nonferrous Wire (wire drawing except
                                                   copper or aluminum)                                           
331492 Secondary Smelting, Refining,   u  N  *3341 Secondary Smelting and Refining of Nonferrous Metals (except  
       and Alloying of Nonferrous                  copper and aluminum)                                          
                                             *3399 Primary Metal Products, NEC (except copper and aluminum)      
3315   Foundries                                                                                                 
33151  Ferrous Metal Foundries                                                                                   
331511 Iron Foundries                  c  R   3321 Gray and Ductile Iron Foundries                               
                                              3322 Malleable Iron Foundries                                      
331512 Steel Investment Foundries      u  E   3324 Steel Investment Foundries                                    
331513 Steel Foundries (except         u  E   3325 Steel Foundries, NEC                                          
33152  Nonferrous Metal Foundries                                                                                
331521 Aluminum Die-Casting Foundries  u  E   3363 Aluminum Die-Castings                                         
331522 Nonferrous (except Aluminum)    u  E   3364 Nonferrous Die-Castings, Except Aluminum                      
331524 Aluminum Foundries (except      u  E   3365 Aluminum Foundries                                            
331525 Copper Foundries (except        u  E   3366 Copper Foundries                                              
331528 Other Nonferrous Foundries      u  E   3369 Nonferrous Foundries, Except Aluminum and Copper              



332    Fabricated Metal Product                                                                                  
3321   Forging and Stamping                                                                                      
33211  Forging and Stamping                                                                                      
332111 Iron and Steel Forging          u  E   3462 Iron and Steel Forgings                                       
332112 Nonferrous Forging              u  E   3463 Nonferrous Forgings                                           
332114 Custom Roll Forming             u  N  *3449 Miscellaneous Structural Metal Work (custom roll forming)     
332115 Crown and Closure               u  E   3466 Crowns and Closures                                           
332116 Metal Stamping                  u  N  *3469 Metal Stampings, NEC (except kitchen utensils, pots and pans  
                                                   for cooking, and coins)                                       
332117 Powder Metallurgy Part          u  N  *3499 Fabricated Metal Products, NEC (powder metallurgy)            
3322   Cutlery and Handtool                                                                                      
33221  Cutlery and Handtool                                                                                      
332211 Cutlery and Flatware (except    u  N  *3421 Cutlery (except tool-type shears)                             
                                             *3914 Silverware, Plated Ware, and Stainless Steel Ware (cutlery and
                                                   flatware, nonprecious and precious plated)                    
                                             *3999 Manufacturing Industries, NEC (human hair clippers, hand      
                                                   operated)                                                     
332212 Hand and Edge Tool              u  R  *3421 Cutlery (tool-type shears)                                    
                                              3423 Hand and Edge Tools, Except Machine Tools and Handsaws        
                                             *3523 Farm Machinery and Equipment (hand hair clippers for animals) 
                                             *3524 Lawn and Garden Tractors and Home Lawn and Garden Equipment   
                                                   (nonpowered lawnmowers)                                       
                                             *3545 Cutting Tools, Machine Tools Accessories, and Machinist       
                                                   Precision Measuring Devices (precision measuring devices)     
                                             *3644 Noncurrent-Carrying Wiring Devices (fish wire, electrical     
                                                   wiring tool)                                                  
                                             *3999 Manufacturing Industries, NEC (tape measures)                 
332213 Saw Blade and Handsaw           u  E   3425 Saw Blades and Handsaws                                       
332214 Kitchen Utensil, Pot, and Pan   u  N  *3469 Metal Stampings, NEC (kitchen utensils, pots, and pans for    
       Manufacturing                               cooking)                                                      
3323   Architectural and Structural                                                                              
33231  Plate Work and Fabricated                                                                                 
332311 Prefabricated Metal Building    c  E   3448 Prefabricated Metal Buildings and Components                  
332312 Fabricated Structural Metal     u  R   3441 Fabricated Structural Metal                                   
                                             *3449 Miscellaneous Structural Metal Work (fabricated bar joists and
                                                   concrete reinforcing bars)                                    
332313 Plate Work Manufacturing        u  N  *3443 Fabricated Plate Work (Boiler Shops) (fabricated plate work   
                                                   and metal weldments)                                          
33232  Ornamental and Architectural                                                                              
332321 Metal Window and Door           c  R   3442 Metal Doors, Sash, Frames, Molding and Trim                   
                                             *3449 Miscellaneous Structural Metal Work (curtain wall)            
332322 Sheet Metal Work Manufacturing  u  R  *3444 Sheet Metal Work (ducts, flumes, flooring, siding, dampers,   
                                                   etc.)                                                         
332323 Ornamental and Architectural    u  R   3446 Architectural and Ornamental Metal Work                       
                                             *3449 Miscellaneous Structural Metal Work (metal plaster bases)     
                                             *3523 Farm Machinery and Equipment (corrals, stalls, and holding    
                                                   gates)                                                        
3324   Boiler, Tank, and Shipping                                                                                
33241  Power Boiler and Heat              N  *3443 Fabricated Plate Work (Boiler Shops) (power boilers and heat  
       Exchanger Manufacturing                     exchangers)                                                   
                                             *3559 Special Industry Machinery, NEC (nuclear control drive        
                                                   mechanisms)                                                   
33242  Metal Tank (Heavy Gauge)           N  *3443 Fabricated Plate Work (Boiler Shops) (heavy gauge tanks)      
33243  Metal Can, Box, and Other                                                                                 
332431 Metal Can Manufacturing         c  E   3411 Metal Cans                                                    
332439 Other Metal Container           c  R   3412 Metal Shipping Barrels, Drums, Kegs, and Pails                
                                             *3429 Hardware, NEC (vacuum and insulated bottles, jugs, and chests)
                                             *3444 Sheet Metal Work (metal bins and vats)                        
                                             *3499 Fabricated Metal Products, NEC (metal boxes)                  
                                             *3537 Industrial Trucks, Tractors, Trailers, and Stackers (metal air
                                                   cargo containers)                                             
3325   Hardware Manufacturing                                                                                    
33251  Hardware Manufacturing             R  *3429 Hardware, NEC (other hardware)                                
                                             *3499 Fabricated Metal Products, NEC (safe and vault locks)         
3326   Spring and Wire Product                                                                                   
33261  Spring and Wire Product                                                                                   
332611 Spring (Heavy Gauge)            c  E   3493 Steel Springs, Except Wire                                    
332612 Spring (Light Gauge)            u  R  *3495 Wire Springs (except watch and clock springs)                 
332618 Other Fabricated Wire Product   u  R  *3315 Steel Wiredrawing and Steel Nails and Spikes (nails, spikes,  
       Manufacturing                               paper clips, and wire not made in wiredrawing plants)         
                                             *3399 Primary Metal Products, NEC (nonferrous nails, brads, staples,
                                                   etc.)                                                         
                                             *3496 Miscellaneous Fabricated Wire Products (except grocery carts) 
3327   Machine Shops; Turned Product;                                                                            
33271  Machine Shops                      N  *3599 Industrial and Commercial Machinery and Equipment, NEC        
                                                   (machine shops)                                               
33272  Turned Product and Screw, Nut,                                                                            
332721 Precision Turned Product        u  E   3451 Screw Machine Products                                        
                                             *3429 Hardware, NEC (turnbuckles and hose clamps)                   
332722 Bolt, Nut, Screw, Rivet, and    u  R   3452 Bolts, Nuts, Screws, Rivets, and Washers                      
3328   Coating, Engraving, Heat                                                                                  
33281  Coating, Engraving, Heat                                                                                  
332811 Metal Heat Treating             u  E   3398 Metal Heat Treating                                           
332812 Metal Coating, Engraving        u  R  *3479 Coating, Engraving, and Allied Services, NEC (except jewelry, 
       (except Jewelry and                         silverware, and flatware engraving and etching)               
332813 Electroplating, Plating,        u  R  *3399 Primary Metal Products, NEC (laminating steel)                
                                              3471 Electroplating, Plating, Polishing, Anodizing, and Coloring   
3329   Other Fabricated Metal Product                                                                            
33291  Metal Valve Manufacturing                                                                                 
332911 Industrial Valve Manufacturing  u  E   3491 Industrial Valves                                             
332912 Fluid Power Valve and Hose      u  R   3492 Fluid Power Valves and Hose Fittings                          
                                             *3728 Aircraft Parts and Auxiliary Equipment, NEC (fluid power      
                                                   aircraft subassemblies)                                       
332913 Plumbing Fixture Fitting and    u  R  *3432 Plumbing Fixture Fittings and Trim (except shower rods and    
       Trim Manufacturing                          lawn hose nozzles)                                            
332919 Other Metal Valve and Pipe      u  R  *3429 Hardware, NEC (fire hose nozzles and couplings)               
                                             *3432 Plumbing Fixture Fittings and Trim (lawn hose nozzles)        
                                             *3494 Valves and Pipe Fittings, NEC (except metal pipe hangers and  
                                                   supports)                                                     
                                             *3499 Fabricated Metal Products, NEC (metal aerosol valves)         
33299  All Other Fabricated Metal                                                                                
332991 Ball and Roller Bearing         c  E   3562 Ball and Roller Bearings                                      
332992 Small Arms Ammunition           u  E   3482 Small Arms Ammunition                                         
332993 Ammunition (except Small Arms)  u  E   3483 Ammunition, Except for Small Arms                             
332994 Small Arms Manufacturing        u  R   3484 Small Arms                                                    
                                             *3841 Surgical and Medical Instruments and Apparatus (tranquilizer  
                                                   guns)                                                         
332995 Other Ordnance and Accessories  u  E   3489 Ordnance and Accessories, NEC                                 
332996 Fabricated Pipe and Pipe        u  E   3498 Fabricated Pipe and Pipe Fittings                             
332997 Industrial Pattern              u  E   3543 Industrial Patterns                                           
332998 Enameled Iron and Metal         u  E   3431 Enameled Iron and Metal Sanitary Ware                         
332999 All Other Miscellaneous         u  R  *3291 Abrasive Products (steel wool with or without soap)           
                                             *3429 Hardware, NEC (fireplace fixtures, traps, handcuffs and leg   
                                                   irons, ladder jacks, and other like metal products)           
                                             *3432 Plumbing Fixture Fittings and Trim (metal shower rods)        
                                             *3494 Valves and Pipe Fittings, NEC (metal pipe hangers and         
                                                   supports)                                                     
                                             *3497 Metal Foil and Leaf (foil and foil containers)                
                                             *3499 Fabricated Metal Products, NEC (other metal products)         
                                             *3537 Industrial Trucks, Tractors, Trailers, and Stackers (metal    
                                                   pallets)                                                      
                                             *3599 Industrial and Commercial Machinery and Equipment, NEC        
                                                   (flexible metal hose)                                         
                                             *3914 Silverware, Plated Ware, and Stainless Steel Ware (precious   
                                                   plated hollowware)                                            
                                             *3999 Manufacturing Industries, NEC (other miscellaneous metal      
                                                   products, such as combs, hair curlers, etc.)                  



333    Machinery Manufacturing                                                                                   
3331   Agriculture, Construction, and                                                                            
33311  Agricultural Implement                                                                                    
333111 Farm Machinery and Equipment    u  R  *3523 Farm Machinery and Equipment (except corrals, stalls, holding 
       Manufacturing                               gates, hand clippers for animals, and farm                    
                                                   conveyors/elevators)                                          
                                             *3559 Industrial and Commercial Machinery and Equipment, NEC (cotton
                                                   ginning machinery)                                            
333112 Lawn and Garden Tractor and     u  R  *3524 Lawn and Garden Tractors and Home Lawn and Garden Equipment   
       Home Lawn and Garden Equipment              (except nonpowered lawnmowers)                                
33312  Construction Machinery             R  *3531 Construction Machinery and Equipment (except railway track    
       Manufacturing                               maintenance equipment; winches, aerial work platforms; and    
                                                   automotive wrecker hoists)                                    
33313  Mining and Oil and Gas Field                                                                              
333131 Mining Machinery and Equipment  u  E   3532 Mining Machinery and Equipment, Except Oil and Gas Field      
       Manufacturing                               Machinery and Equipment                                       
333132 Oil and Gas Field Machinery     u  E   3533 Oil and Gas Field Machinery and Equipment                     
3332   Industrial Machinery                                                                                      
33321  Sawmill and Woodworking            E   3553 Woodworking Machinery                                         
33322  Plastics and Rubber Industry       N  *3559 Special Industry Machinery, NEC (rubber and plastics          
       Machinery Manufacturing                     manufacturing machinery)                                      
33329  Other Industrial Machinery                                                                                
333291 Paper Industry Machinery        c  E   3554 Paper Industries Machinery                                    
333292 Textile Machinery               u  E   3552 Textile Machinery                                             
333293 Printing Machinery and          u  E   3555 Printing Trades Machinery and Equipment                       
333294 Food Product Machinery          u  E   3556 Food Products Machinery                                       
333295 Semiconductor Machinery         u  N  *3559 Special Industry Machinery, NEC (semiconductor machinery      
       Manufacturing                               manufacturing)                                                
333298 All Other Industrial Machinery  u  R  *3559 Special Industry Machinery, NEC (except rubber and plastics   
       Manufacturing                               manufacturing machinery, semiconductor manufacturing          
                                                   machinery, and automotive maintenance equipment)              
                                             *3639 Household Appliances, NEC (household sewing machines)         
3333   Commercial and Service                                                                                    
33331  Commercial and Service                                                                                    
                                             *3578 Calculating and Accounting Machines, Except Electronic        
                                                   Computers (change making machines)                            
333311 Automatic Vending Machine       u  R   3581 Automatic Vending Machines                                    
333312 Commercial Laundry,             u  E   3582 Commercial Laundry, Drycleaning and Pressing Machines         
333313 Office Machinery Manufacturing  u  N  *3578 Calculating and Accounting Machinery, Except Electronic       
                                                   Computers (except point of sales terminals, change making     
                                                   machines and funds transfer devices)                          
                                             *3579 Office Machines, NEC (except timeclocks, time stamps, pencil  
                                                   sharpeners, stapling machines, etc.)                          
333314 Optical Instrument and Lens     u  E   3827 Optical Instruments and Lenses                                
333315 Photographic and Photocopying   u  N  *3861 Photographic Equipment and Supplies (except photographic film,
       Equipment Manufacturing                     paper, plates, and chemicals)                                 
333319 Other Commercial and Service    u  R  *3559 Special Industry Machinery, NEC (automotive maintenance       
       Industry Machinery                          equipment)                                                    
                                              3589 Service Industry Machinery, NEC                               
                                             *3599 Industrial and Commercial Machinery and Equipment, NEC        
                                                   (carnival amusement park equipment)                           
                                             *3699 Electrical Machinery, Equipment and Supplies, NEC (electronic 
                                                   teaching machines and flight simulators)                      
                                             *3999 Manufacturing Industries, NEC (beauty and barber shop         
                                                   equipment, except chairs)                                     
3334   Ventilation, Heating,                                                                                     
33341  Ventilation, Heating,                                                                                     
333411 Air Purification Equipment      u  N  *3564 Industrial and Commercial Fans and Blowers and Air            
       Manufacturing                               Purification Equipment (air purification equipment)           
333412 Industrial and Commercial Fan   u  R  *3564 Industrial and Commercial Fans and Blowers and Air            
       and Blower Manufacturing                    Purification Equipment (fans and blowers)                     
                                             *2499 Wood Products, NEC (wood cooling towers)                      
333414 Heating Equipment (except Warm  u  R   3433 Heating Equipment, Except Electric and Warm Air Furnaces      
                                             *3443 Fabricated Plate Work (Boiler Shops) (metal cooling towers)   
                                             *3444 Sheet Metal Work (sheet metal cooling towers)                 
                                             *3569 General Industrial Machinery and Equipment, NEC (electric     
                                                   swimming pool heaters)                                        
                                             *3634 Electric Housewares and Fans (wall and baseboard heating units
                                                   for permanent installation)                                   
333415 Air-Conditioning and Warm Air   u  R  *3585 Air-Conditioning and Warm Air Heating Equipment and Commercial
       Heating Equipment and                       and Industrial Refrigeration Equipment (except motor vehicle  
       Commercial and Industrial                   air-conditioning)                                             
3335   Metalworking Machinery                                                                                    
33351  Metalworking Machinery                                                                                    
333511 Industrial Mold Manufacturing   c  R  *3544 Special Dies and Tools, Die Sets, Jigs and Fixtures, and      
                                                   Industrial Molds (industrial molds)                           
333512 Machine Tool (Metal Cutting     u  E   3541 Machine Tools, Metal Cutting Type                             
333513 Machine Tool (Metal Forming     u  E   3542 Machine Tools, Metal Forming Type                             
333514 Special Die and Tool, Die Set,  u  R  *3544 Special Dies and Tools, Die Sets, Jigs and Fixtures, and      
       Jig, and Fixture Manufacturing              Industrial Molds (except molds)                               
333515 Cutting Tool and Machine Tool   u  R  *3545 Cutting Tools, Machine Tool Accessories, and Machinists'      
       Accessory Manufacturing                     Precision Measuring Devices (except precision measuring       
                                                   devices)                                                      
333516 Rolling Mill Machinery and      u  E   3547 Rolling Mill Machinery and Equipment                          
333518 Other Metalworking Machinery    u  E   3549 Metalworking Machinery, NEC                                   
3336   Engine, Turbine, and Power                                                                                
33361  Engine, Turbine, and Power                                                                                
333611 Turbine and Turbine Generator   c  E   3511 Steam, Gas, and Hydraulic Turbines, and Turbine Generator Set 
       Set Units Manufacturing                     Units                                                         
333612 Speed Changer, Industrial       u  E   3566 Speed Changers, Industrial High-Speed Drives, and Gears       
333613 Mechanical Power Transmission   u  E   3568 Mechanical Power Transmission Equipment, NEC                  
333618 Other Engine Equipment          u  R  *3519 Internal Combustion Engines, NEC (except stationary engine    
       Manufacturing                               radiators)                                                    
                                             *3699 Electrical Machinery, Equipment and Supplies, NEC (outboard   
                                                   electric motors)                                              
3339   Other General Purpose                                                                                     
33391  Pump and Compressor                                                                                       
333911 Pump and Pumping Equipment      u  R   3561 Pumps and Pumping Equipment                                   
                                             *3743 Railroad Equipment (locomotive fuel lubricating or cooling    
                                                   medium pumps)                                                 
333912 Air and Gas Compressor          u  E   3563 Air and Gas Compressors                                       
333913 Measuring and Dispensing Pump   u  E   3586 Measuring and Dispensing Pumps                                
33392  Material Handling Equipment                                                                               
333921 Elevator and Moving Stairway    u  E   3534 Elevators and Moving Stairways                                
333922 Conveyor and Conveying          u  R  *3523 Farm Machinery and Equipment (farm conveyors and elevators)   
                                              3535 Conveyors and Conveying Equipment                             
                                             *3531 Construction Machinery and Equipment (winches, aerial work    
                                                   platforms, and automobile wrecker hoists)                     
333923 Overhead Traveling Crane,       u  R   3536 Overhead Traveling Cranes, Hoists, and Monorail Systems       
333924 Industrial Truck, Tractor,      u  R  *3496 Miscellaneous Fabricated Wire Products (grocery carts)        
                                             *3537 Industrial Trucks, Tractors, Trailers, and Stackers (except   
                                                   metal pallets and metal air cargo containers)                 
                                             *3799 Transportation Equipment, NEC (wheelbarrows)                  
33399  All Other General Purpose                                                                                 
333991 Power-Driven Handtool           u  E   3546 Power-Driven Handtools                                        
333992 Welding and Soldering           u  R  *3548 Electric and Gas Welding and Soldering Equipment (except      
       Equipment Manufacturing                     transformers for arc-welding)                                 
                                             *3699 Electrical Machinery Equipment and Supplies, NEC (laser       
                                                   welding and soldering equipment)                              
333993 Packaging Machinery             u  E   3565 Packaging Machinery                                           
333994 Industrial Process Furnace and  u  E   3567 Industrial Process Furnaces and Ovens                         
333995 Fluid Power Cylinder and        u  E   3593 Fluid Power Cylinders and Actuators                           
333996 Fluid Power Pump and Motor      u  E   3594 Fluid Power Pumps and Motors                                  
333997 Scale and Balance (except       u  E   3596 Scales and Balances, Except Laboratory                        
                                             *3569 General Industrial Machinery and Equipment, NEC (except fire  
                                                   hoses and electric swimming pool heaters)                     
333999 All Other Miscellaneous         u  R  *3599 Industrial and Commercial Machinery and Equipment, NEC (other 
       General Purpose Machinery                   industrial and commercial machinery and equipment)            



334    Computer and Electronic                                                                                   
3341   Computer and Peripheral                                                                                   
33411  Computer and Peripheral                                                                                   
334111 Electronic Computer             u  E   3571 Electronic Computers                                          
334112 Computer Storage Device         u  E   3572 Computer Storage Devices                                      
334113 Computer Terminal               u  E   3575 Computer Terminals                                            
334119 Other Computer Peripheral       u  R  *3577 Computer Peripheral Equipment, NEC (except plotter controllers
       Equipment Manufacturing                     and magnetic tape cleaners)                                   
                                             *3578 Calculating and Accounting Machines, Except Electronic        
                                                   Computers (point of sale terminals and fund transfer devices) 
3342   Communications Equipment                                                                                  
33421  Telephone Apparatus                R  *3661 Telephone and Telegraph Apparatus (except consumer external   
       Manufacturing                               modems)                                                       
33422  Radio and Television               R   3663 Radio and Television Broadcasting and Communications Equipment
                                             *3679 Electronic Components, NEC (antennas)                         
33429  Other Communications Equipment     E   3669 Communications Equipment, NEC                                 
3343   Audio and Video Equipment                                                                                 
33431  Audio and Video Equipment          R   3651 Household Audio and Video Equipment                           
                                             *3679 Electronic Components, NEC (radio headphones)                 
3344   Semiconductor and Other                                                                                   
33441  Semiconductor and Other                                                                                   
334411 Electron Tube Manufacturing     u  E   3671 Electron Tubes                                                
334412 Bare Printed Circuit Board      u  E   3672 Printed Circuit Boards                                        
334413 Semiconductor and Related       u  E   3674 Semiconductors and Related Devices                            
334414 Electronic Capacitor            u  E   3675 Electronic Capacitors                                         
334415 Electronic Resistor             u  E   3676 Electronic Resistors                                          
334416 Electronic Coil, Transformer,   u  E   3677 Electronic Coils, Transformers, and Other Inductors           
334417 Electronic Connector            u  E   3678 Electronic Connectors                                         
334418 Printed Circuit Assembly        u  N  *3577 Computer Peripheral Equipment, NEC (plotter controllers)      
                                             *3661 Telephone and Telegraph Apparatus (consumer external modems)  
                                             *3679 Electronic Components, NEC (printed circuit/electronic        
                                                   assembly manufacturing)                                       
334419 Other Electronic Component      u  R  *3679 Electronic Components, NEC (other electronic components)      
3345   Navigational, Measuring,                                                                                  
33451  Navigational, Measuring,                                                                                  
334510 Electromedical and              u  R  *3842 Orthopedic, Prosthetic and Surgical Appliances and Supplies   
       Electrotherapeutic Apparatus                (electronic hearing aids)                                     
                                             *3845 Electromedical and Electrotherapeutic Apparatus (other        
                                                   electromedical and electrotherapeutic apparatus)              
334511 Search, Detection, Navigation,  u  E   3812 Search, Detection, Navigation, Guidance, Aeronautical, and    
       Guidance, Aeronautical, and                 Nautical Systems and Instruments                              
334512 Automatic Environmental         u  E   3822 Automatic Controls for Regulating Residential and Commercial  
       Control Manufacturing for                   Environments and Appliances                                   
334513 Instruments and Related         u  E   3823 Industrial Instruments for Measurement, Display, and Control  
       Products Manufacturing for                  of Process Variables; and Related Products                    
334514 Totalizing Fluid Meter and      u  R   3824 Totalizing Fluid Meters and Counting Devices                  
                                             *3825 Instruments for Measuring and Testing of Electricity and      
                                                   Electrical Signals (automotive ammeters and voltmeters)       
                                             *3829 Measuring and Controlling Devices, NEC (motor vehicle gauges) 
334515 Instrument Manufacturing for    u  R  *3825 Instruments for Measuring and Testing of Electricity and      
       Measuring and Testing                       Electrical Signals (except automotive ammeters and voltmeters)
334516 Analytical Laboratory           u  E   3826 Laboratory Analytical Instruments                             
334517 Irradiation Apparatus           u  R   3844 X-Ray Apparatus and Tubes and Related Irradiation Apparatus   
                                             *3845 Electromedical and Electrotherapeutic Apparatus (CT and CAT   
                                                   Scanners)                                                     
334518 Watch, Clock, and Part          u  R  *3495 Wire Springs (clock and watch springs)                        
                                             *3579 Office Machines, NEC (time clocks and other time recording    
                                                   devices)                                                      
                                             *3829 Measuring and Controlling Devices, NEC (electronic            
                                                   chronometers)                                                 
                                              3873 Watches, Clocks, Clockwork Operated Devices, and Parts        
                                             *3915 Jewelers Findings and Materials and Lapidary Work (watch      
                                                   jewels)                                                       
334519 Other Measuring and             u  R  *3829 Measuring and Controlling Devices, NEC (except medical        
       Controlling Device                          thermometers, electronic chronometers and motor vehicle       
       Manufacturing                               gauges)                                                       
3346   Manufacturing and Reproducing                                                                             
33461  Manufacturing and Reproducing                                                                             
334611 Software Reproducing            u  N  *7372 Prepackaged Software (reproduction of software)               
334612 Prerecorded Compact Disc        u  N  *3652 Phonograph Records and Prerecorded Audio Tapes and Disks      
       (except Software), Tape, and                (reproduction of all other media except video)                
                                             *7819 Services Allied to Motion Picture Production (reproduction of 
                                                   video)                                                        
                                             *3577 Computer Peripheral Equipment, NEC (magnetic tape cleaners)   
334613 Magnetic and Optical Recording  u  R   3695 Magnetic and Optical Recording Media                          



335    Electrical Equipment,                                                                                     
3351   Electric Lighting Equipment                                                                               
33511  Electric Lamp Bulb and Part        E   3641 Electric Lamp Bulbs and Tubes                                 
33512  Lighting Fixture Manufacturing                                                                            
335121 Residential Electric Lighting   u  R   3645 Residential Electric Lighting Fixtures                        
                                             *3999 Manufacturing Industries, NEC (lamp shades of paper or        
                                                   textile)                                                      
335122 Commercial, Industrial, and     u  E   3646 Commercial, Industrial, and Institutional Electric Lighting   
       Institutional Electric                      Fixtures                                                      
335129 Other Lighting Equipment        u  R   3648 Lighting Equipment, NEC                                       
                                             *3699 Electrical Machinery, Equipment, and Supplies, NEC (Christmas 
                                                   tree lighting sets, electric insect lamps, electric fireplace 
                                                   logs, and trouble lights)                                     
3352   Household Appliance                                                                                       
33521  Small Electrical Appliance                                                                                
335211 Electric Housewares and         u  R  *3634 Electric Housewares and Fans (except wall and baseboard       
       Household Fan Manufacturing                 heating units for permanent installation and electronic       
                                                   cigarette lighters)                                           
                                             *3999 Manufacturing Industries, NEC (electric hair clippers for     
                                                   humans)                                                       
335212 Household Vacuum Cleaner        u  R   3635 Household Vacuum Cleaners                                     
                                             *3639 Household Appliances, NEC (floor waxing and floor polishing   
                                                   machines)                                                     
33522  Major Appliance Manufacturing                                                                             
335221 Household Cooking Appliance     u  E   3631 Household Cooking Equipment                                   
335222 Household Refrigerator and      u  E   3632 Household Refrigerators and Home and Farm Freezers            
335224 Household Laundry Equipment     u  E   3633 Household Laundry Equipment                                   
335228 Other Major Household           u  R  *3639 Household Appliances, NEC (except floor waxing and floor      
       Appliance Manufacturing                     polishing machines, and household sewing machines)            
3353   Electrical Equipment                                                                                      
33531  Electrical Equipment                                                                                      
335311 Power, Distribution, and        c  R  *3548 Electric and Gas Welding and Soldering Equipment (transformers
       Specialty Transformer                       for arc-welders)                                              
                                              3612 Power, Distribution, and Speciality Transformers              
335312 Motor and Generator             c  R   3621 Motors and Generators                                         
                                             *7694 Armature Rewinding Shops (remanufacturing)                    
335313 Switchgear and Switchboard      u  E   3613 Switchgear and Switchboard Apparatus                          
335314 Relay and Industrial Control    u  E   3625 Relays and Industrial Controls                                
3359   Other Electrical Equipment and                                                                            
33591  Battery Manufacturing                                                                                     
335911 Storage Battery Manufacturing   u  E   3691 Storage Batteries                                             
335912 Primary Battery Manufacturing   u  E   3692 Primary Batteries, Dry and Wet                                
33592  Communication and Energy Wire                                                                             
335921 Fiber Optic Cable               u  N  *3357 Drawing and Insulating of Nonferrous Wire (fiber optic        
       Manufacturing                               cable-insulating only)                                        
335929 Other Communication and Energy  u  N  *3357 Drawing and Insulating of Nonferrous Wire (communication and  
       Wire Manufacturing                          energy wire, except fiber optic-insulating only)              
33593  Wiring Device Manufacturing                                                                               
335931 Current-Carrying Wiring Device  u  E   3643 Current-Carrying Wiring Devices                               
335932 Noncurrent-Carrying Wiring      u  R  *3644 Noncurrent-Carrying Wiring Devices (except fishwire,          
       Device Manufacturing                        electrical wiring tool)                                       
33599  All Other Electrical Equipment                                                                            
335991 Carbon and Graphite Product     u  E   3624 Carbon and Graphite Products                                  
335999 All Other Miscellaneous         u  R   3629 Electrical Industrial Apparatus, NEC                          
                                             *3699 Electrical Machinery, Equipment, and Supplies, NEC (other     
                                                   electrical industrial apparatus)                              



336    Transportation Equipment                                                                                  
3361   Motor Vehicle Manufacturing                                                                               
33611  Automobile and Light Duty                                                                                 
336111 Automobile Manufacturing        u  N  *3711 Motor Vehicles and Passenger Car Bodies (automobiles)         
336112 Light Truck and Utility         u  N  *3711 Motor Vehicles and Passenger Car Bodies (light trucks and     
       Vehicle Manufacturing                       utility vehicles)                                             
33612  Heavy Duty Truck Manufacturing     N  *3711 Motor Vehicles and Passenger Car Bodies (heavy duty trucks)   
3362   Motor Vehicle Body and Trailer                                                                            
33621  Motor Vehicle Body and Trailer                                                                            
336211 Motor Vehicle Body              c  R  *3711 Motor Vehicles and Passenger Car Bodies (kit car and other    
       Manufacturing                               passenger car bodies)                                         
                                              3713 Truck and Bus Bodies                                          
                                             *3714 Motor Vehicle Parts and Accessories (dump truck lifting       
                                                   mechanisms and fifth wheels)                                  
336212 Truck Trailer Manufacturing     c  E   3715 Truck Trailers                                                
336213 Motor Home Manufacturing        u  E   3716 Motor Homes                                                   
336214 Travel Trailer and Camper       u  R   3792 Travel Trailers and Campers                                   
                                             *3799 Transportation Equipment, NEC (automobile, boat, utility and  
                                                   light truck trailers)                                         
3363   Motor Vehicle Parts                                                                                       
33631  Motor Vehicle Gasoline Engine                                                                             
336311 Carburetor, Piston, Piston      u  E   3592 Carburetors, Pistons, Piston Rings, and Valves                
336312 Gasoline Engine and Engine      u  N  *3714 Motor Vehicle Parts and Accessories (gasoline engines and     
       Parts Manufacturing                         engine parts including rebuilt)                               
33632  Motor Vehicle Electrical and                                                                              
336321 Vehicular Lighting Equipment    u  E   3647 Vehicular Lighting Equipment                                  
336322 Other Motor Vehicle Electrical  u  R   3694 Electrical Equipment for Internal Combustion Engines          
                                             *3714 Motor Vehicle Parts and Accessories (wiring harness sets,     
                                                   other than ignition; block heaters and battery heaters;       
                                                   instrument board assemblies; permanent defrosters; windshield 
                                                   washer-wiper mechanisms; cruise control mechanisms; and other 
                                                   electrical equip                                              
33633  Motor Vehicle Steering and         N  *3714 Motor Vehicle Parts and Accessories (steering and suspension  
       Suspension Components (except               parts)                                                        
33634  Motor Vehicle Brake System         N  *3292 Asbestos Products (asbestos brake linings and pads)           
                                             *3714 Motor Vehicle Parts and Accessories (brake and brake systems, 
                                                   including assemblies)                                         
33635  Motor Vehicle Transmission and     N  *3714 Motor Vehicle Parts and Accessories (transmissions and power  
       Power Train Parts                           train parts, including rebuilding)                            
33636  Motor Vehicle Seating and          N  *2396 Automotive Trimmings, Apparel Findings, and Related Products  
       Interior Trim Manufacturing                 (textile motor vehicle trimming)                              
                                             *2399 Fabricated Textile Products, NEC (seat belts, and seat and    
                                                   tire covers)                                                  
                                             *2531 Public Building and Related Furniture (seats for motor        
                                                   vehicles)                                                     
                                             *3499 Fabricated Metal Products, NEC (metal motor vehicle seat      
                                                   frames)                                                       
33637  Motor Vehicle Metal Stamping       E   3465 Automotive Stampings                                          
33639  Other Motor Vehicle Parts                                                                                 
336391 Motor Vehicle Air-Conditioning  u  N  *3585 Air-Conditioning and Warm Air Heating Equipment and Commercial
       Manufacturing                               and Industrial Refrigeration Equipment (motor vehicle         
                                                   air-conditioning)                                             
336399 All Other Motor Vehicle Parts   u  R  *3429 Hardware, NEC (luggage and utility racks)                     
                                             *3519 Internal Combustion Engines, NEC (stationary engine radiators)
                                             *3599 Industrial and Commercial Machinery and Equipment, NEC        
                                                   (gasoline, oil, and intake filters for internal combustion    
                                                   engines, except for motor vehicles)                           
                                             *3714 Motor Vehicle Parts and Accessories (except truck and bus     
                                                   bodies, trailers, engine and engine parts, motor vehicle      
                                                   electrical and electronic equipment, motor vehicle steering   
                                                   and suspension components, motor vehicle brake systems, and   
                                                   motor vehicle trans                                           
                                             *3799 Transportation Equipment, NEC (trailer hitches)               
3364   Aerospace Product and Parts                                                                               
33641  Aerospace Product and Parts                                                                               
336411 Aircraft Manufacturing          u  R  *3721 Aircraft (except research and development)                    
                                             *3728 Aircraft Parts and Auxiliary Equipment, NEC (target drones)   
336412 Aircraft Engine and Engine      u  R  *3724 Aircraft Engines and Engine Parts (except research and        
       Parts Manufacturing                         development)                                                  
336413 Other Aircraft Parts and        u  R  *3728 Guided Missiles and Space Vehicles (except research and       
       Auxiliary Equipment                         development)                                                  
336414 Guided Missile and Space        u  R  *3761 Guided Missiles and Space Vehicles (except research and       
       Vehicle Manufacturing                       development)                                                  
336415 Guided Missile and Space        u  R  *3764 Guided Missile and Space Vehicle Propulsion Units and         
       Vehicle Propulsion Unit and                 Propulsion Unit Parts (except research and development)       
336419 Other Guided Missile and Space  u  R  *3769 Guided Missile and Space Vehicle Parts and Auxiliary Equipment
       Vehicle Parts and Auxiliary                 (except research and development)                             
3365   Railroad Rolling Stock                                                                                    
33651  Railroad Rolling Stock             R  *3531 Construction Machinery and Equipment (railway track           
       Manufacturing                               maintenance equipment)                                        
                                             *3743 Railroad Equipment (except locomotive fuel lubricating or     
                                                   cooling medium pumps)                                         
3366   Ship and Boat Building                                                                                    
33661  Ship and Boat Building                                                                                    
336611 Ship Building and Repairing     c  R  *3731 Ship Building and Repairing (except floating dry docks not    
                                                   associated with shipyards)                                    
336612 Boat Building                   c  R  *3732 Boat Building and Repairing (boat building)                   
3369   Other Transportation Equipment                                                                            
33699  Other Transportation Equipment                                                                            
                                              3751 Motorcycles, Bicycles and Parts                               
336991 Motorcycle, Bicycle, and Parts  u  R  *3944 Games, Toys, and Children's Vehicles, Except Dolls and        
       Manufacturing                               Bicycles (metal tricycles)                                    
336992 Military Armored Vehicle,       u  R  *3711 Motor Vehicles and Passenger Car Bodies (military armored     
       Tank, and Tank Component                    vehicles)                                                     
                                              3795 Tanks and Tank Components                                     
336999 All Other Transportation        u  R  *3799 Transportation Equipment, NEC (except automobile, boat,       
       Equipment Manufacturing                     utility light truck trailers, trailer hitches, and            
                                                   wheelbarrows)                                                 



337    Furniture and Related Product                                                                             
3371   Household and Institutional                                                                               
33711  Wood Kitchen Cabinet and           R   2434 Wood Kitchen Cabinets                                         
                                             *5712 Furniture Stores (custom wood cabinets)                       
33712  Household and Institutional                                                                               
337121 Upholstered Household           c  R   2512 Wood Household Furniture, Upholstered                         
                                             *2514 Metal Household Furniture (upholstered)                       
                                             *2515 Mattress, Foundations, and Convertible Beds (convertible      
                                                   sofas)                                                        
                                             *5712 Furniture (custom made upholstered household furniture except 
                                                   cabinets)                                                     
337122 Nonupholstered Wood Household   u  R  *2511 Wood Household Furniture, Except Upholstered (except wood box 
       Furniture Manufacturing                     spring frames)                                                
                                             *5712 Furniture Stores (custom made wood nonupholstered household   
                                                   furniture except cabinets)                                    
337124 Metal Household Furniture       u  R  *2514 Metal Household Furniture (except upholstered and metal box   
       Manufacturing                               spring frames)                                                
337125 Household Furniture (except     u  E   2519 Household Furniture, NEC                                      
337127 Institutional Furniture         c  R  *2531 Public Building and Related Furniture (furniture made for     
       Manufacturing                               public buildings)                                             
                                             *2541 Wood Office and Store Fixtures, Partitions, Shelving, and     
                                                   Lockers (wood lunchroom tables and chairs)                    
                                             *2542 Office and Store Fixtures, Partitions, Shelving, and Lockers, 
                                                   Except Wood (lunchroom tables and chairs (except wood))       
                                             *2599 Furniture and Fixtures, NEC (except hospital beds)            
                                             *3952 Lead Pencils, Crayons, and Artist's Materials (drafting tables
                                                   and boards)                                                   
                                             *3999 Manufacturing Industries, NEC (beauty and barber chairs)      
337129 Wood Television, Radio, and     u  E   2517 Wood Television, Radio, Phonograph, and Sewing Machine        
       Sewing Machine Cabinet                      Cabinets                                                      
3372   Office Furniture (including                                                                               
33721  Office Furniture (including                                                                               
337211 Wood Office Furniture           u  E   2521 Wood Office Furniture                                         
337212 Custom Architectural Woodwork   u  N  *2541 Wood Office and Store Fixtures, Partitions, Shelving, and     
       and Millwork Manufacturing                  Lockers (architectural woodwork, millwork, and fixtures)      
337214 Office Furniture (except Wood)  c  E   2522 Office Furniture, Except Wood                                 
                                             *2426 Hardwood Dimension and Flooring Mills (wood furniture frames  
                                                   and finished furniture parts)                                 
337215 Showcase, Partition, Shelving,  c  N  *2511 Wood Household Furniture, Except Upholstered (wood box spring 
       and Locker Manufacturing                    frames)                                                       
                                             *2514 Metal Household Furniture (metal box spring frames)           
                                             *2541 Wood Office and Store Fixtures, Partitions, Shelving, and     
                                                   Lockers (except counter tops, custom architectural woodwork,  
                                                   millwork, lunchroom and other fixtures)                       
                                             *2542 Office and Store Fixtures, Partitions, Shelving and Lockers,  
                                                   Except Wood (except lunchroom tables and chairs)              
                                             *3089 Plastics Products, NEC (finished plastics furniture parts)    
                                             *3429 Hardware, NEC (convertible bed sleeper mechanisms, chair      
                                                   glides)                                                       
                                             *3499 Fabricated Metal Products, NEC (metal furniture frames)       
3379   Other Furniture Related                                                                                   
33791  Mattress Manufacturing             R  *2515 Mattresses, Foundations and Convertible Beds (mattresses and  
                                                   foundations)                                                  
33792  Blind and Shade Manufacturing      E   2591 Drapery Hardware and Window Blinds and Shades                 



339    Miscellaneous Manufacturing                                                                               
3391   Medical Equipment and Supplies                                                                            
33911  Medical Equipment and Supplies                                                                            
339111 Laboratory Apparatus and        u  R  *2599 Furniture and Fixtures, NEC (hospital beds)                   
                                              3821 Laboratory Apparatus and Furniture                            
                                             *3841 Surgical and Medical Instruments and Apparatus (operating     
                                                   tables)                                                       
                                             *3829 Measuring and Controlling Devices, NEC (medical thermometers) 
339112 Surgical and Medical            u  R  *3841 Surgical and Medical Instruments and Apparatus (except        
       Instrument Manufacturing                    tranquilizer guns and operating tables)                       
339113 Surgical Appliance and          u  R  *3069 Fabricated Rubber Products, NEC (rubber gloves and life       
       Supplies Manufacturing                      jackets)                                                      
                                             *3842 Orthopedic, Prosthetic, and Surgical Appliances and Supplies  
                                                   (except electronic hearing aids)                              
                                             *3851 Ophthalmic Goods (intra ocular lenses)                        
339114 Dental Equipment and Supplies   u  E   3843 Dental Equipment and Supplies                                 
339115 Ophthalmic Goods Manufacturing  u  R  *3851 Ophthalmic Goods (except intra ocular lenses)                 
                                             *5995 Optical Goods Stores (optical laboratories grinding of lenses 
                                                   to prescription)                                              
339116 Dental Laboratories             u  E   8072 Dental Laboratories                                           
3399   Other Miscellaneous                                                                                       
33991  Jewelry and Silverware                                                                                    
339911 Jewelry (except Costume)        u  R  *3479 Coating, Engraving, and Allied Services, NEC (jewelry         
       Manufacturing                               engraving and etching, including precious metal)              
                                              3911 Jewelry, Precious Metal                                       
339912 Silverware and Hollowware       u  R  *3479 Coating, Engraving, and Allied Services, NEC (silver and      
       Manufacturing                               plated ware engraving and etching)                            
                                             *3914 Silverware, Plated Ware, and Stainless Steel Ware (except     
                                                   nonprecious and precious plated metal cutlery and flatware)   
339913 Jewelers' Material and          u  R  *3915 Jewelers' Findings and Materials, and Lapidary Work (except   
       Lapidary Work Manufacturing                 watch jewels)                                                 
339914 Costume Jewelry and Novelty     u  R  *3479 Coating, Engraving, and Allied Services, NEC (costume jewelry 
       Manufacturing                               engraving and etching)                                        
                                              3961 Costume Jewelry and Costume Novelties, Except Precious Metal  
                                             *3069 Fabricated Rubber Products, NEC (wet suits)                   
33992  Sporting and Athletic Goods        E   3949 Sporting and Athletic Goods, NEC                              
33993  Doll, Toy, and Game                                                                                       
339931 Doll and Stuffed Toy            u  E   3942 Dolls and Stuffed Toys                                        
339932 Game, Toy, and Children's       u  R  *3069 Fabricated Rubber Products, NEC (rubber toys, except dolls)   
                                             *3944 Games, Toys, and Children's Vehicles, Except Dolls and        
                                                   Bicycles (except metal tricycles)                             
                                             *3999 Manufacturing Industries, NEC (embroidery kits)               
33994  Office Supplies (except Paper)                                                                            
339941 Pen and Mechanical Pencil       u  E   3951 Pens, Mechanical Pencils, and Parts                           
339942 Lead Pencil and Art Good        u  R  *2531 Public Buildings and Related Furniture (blackboards)          
                                             *3579 Office Machines, NEC (pencil sharpeners, staplers and other   
                                                   office equipment)                                             
                                             *3952 Lead Pencils, Crayons, and Artists' Materials (except drawing 
                                                   and india ink, and drafting tables and boards)                
339943 Marking Device Manufacturing    u  E   3953 Marking Devices                                               
339944 Carbon Paper and Inked Ribbon   u  E   3955 Carbon Paper and Inked Ribbons                                
33995  Sign Manufacturing                 R  *3993 Signs and Advertising Specialties (signs)                     
33999  All Other Miscellaneous                                                                                   
339991 Gasket, Packing, and Sealing    u  E   3053 Gaskets, Packing, and Sealing Devices                         
339992 Musical Instrument              u  E   3931 Musical Instruments                                           
                                             *3131 Boat and Shoe Cut Stock and Findings (metal buckles)          
339993 Fastener, Button, Needle, and   u  R   3965 Fasteners, Buttons, Needles, and Pins                         
                                             *2392 Housefurnishings, Except Curtains and Draperies (mops, floor  
                                                   and dust)                                                     
339994 Broom, Brush, and Mop           u  R   3991 Brooms and Brushes                                            
339995 Burial Casket Manufacturing     u  E   3995 Burial Caskets                                                
339999 All Other Miscellaneous         u  R  *2499 Wood Products, NEC (mirror and picture frames)                
                                             *3634 Electric Housewares and Fans (electronic cigarette lighters)  
                                             *3999 Manufacturing Industries, NEC (other miscellaneous products   
                                                   not specially provided for previously)                        



42     Wholesale Trade                                                                                           



421    Wholesale Trade, Durable Goods  u                                                                         
4211   Motor Vehicle and Motor         u                                                                         
42111  Automobile and Other Motor      u  E   5012 Automobiles and Other Motor Vehicles                          
42112  Motor Vehicle Supplies and New  u  R  *5013 Motor Vehicle Supplies and New Parts (except parts sold via   
       Parts Wholesalers                           retail methods)                                               
42113  Tire and Tube Wholesalers       u  R  *5014 Tires and Tubes (except tires sold via retail method)         
42114  Motor Vehicle Parts (Used)      u  R  *5015 Motor Vehicle Parts, Used (except sold via retail method)     
4212   Furniture and Home Furnishing   u                                                                         
42121  Furniture Wholesalers           u  R  *5021 Furniture (except furniture sold via retail method)           
42122  Home Furnishing Wholesalers     u  R  *5023 Homefurnishings (except homefurnishings sold via retail       
                                                   method)                                                       
4213   Lumber and Other Construction   u                                                                         
42131  Lumber, Plywood, Millwork, and  u  E   5031 Lumber, Plywood, Millwork, and Wood Panels                    
42132  Brick, Stone, and Related       u  R   5032 Brick, Stone, and Related Construction Materials  (except     
       Construction Material                       construction materials sold via retail method)                
42133  Roofing, Siding, and            u  E   5033 Roofing, Siding, and Insulation Materials                     
42139  Other Construction Material     u  R  *5039 Construction Materials, NEC (sold via wholesale method)       
4214   Professional and Commercial     u                                                                         
42141  Photographic Equipment and      u  E   5043 Photographic Equipment and Supplies                           
42142  Office Equipment Wholesalers    u  R  *5044 Office Equipment (except sold via retail method)              
42143  Computer and Computer           u  R  *5045 Computers and Computer Peripherals Equipment and Software     
       Peripheral Equipment and                    (except computers, equipment, and software sold via retail    
       Software Wholesalers                        method)                                                       
42144  Other Commercial Equipment      u  E   5046 Commercial Equipment, NEC                                     
42145  Medical, Dental, and Hospital   u  R  *5047 Medical, Dental and Hospital Equipment and Supplies (except   
       Equipment and Supplies                      medical, dental, and hospital equipment and supplies sold via 
       Wholesalers                                 retail method)                                                
42146  Ophthalmic Goods Wholesalers    u  E   5048 Ophthalmic Goods                                              
42149  Other Professional Equipment    u  R  *5049 Professional Equipment and Supplies, NEC (except religious and
       and Supplies Wholesalers                    school supplies sold via retail method)                       
4215   Metal and Mineral (except       u                                                                         
42151  Metal Service Centers and       u  E   5051 Metals Service Centers and Offices                            
42152  Coal and Other Mineral and Ore  u  E   5052 Coal and Other Mineral and Ores                               
4216   Electrical Goods Wholesalers    u                                                                         
42161  Electrical Apparatus and        u  R  *5063 Electrical Apparatus and Equipment, Wiring Supplies and       
       Equipment, Wiring Supplies,                 Construction Materials (except electrical supplies sold via   
       and Construction Material                   retail method)                                                
42162  Electrical Appliance,           u  E   5064 Electrical Appliances, Television and Radio Sets              
42169  Other Electronic Parts and      u  E   5065 Electronic Parts and Equipment, NEC                           
4217   Hardware, and Plumbing and      u                                                                         
42171  Hardware Wholesalers            u  R  *5072 Hardware (except sold via retail method)                      
42172  Plumbing and Heating Equipment  u  R  *5074 Plumbing and Heating Equipment and Supplies (Hydronics)       
       and Supplies (Hydronics)                    (except  plumbing equipment sold via retail method)           
42173  Warm Air Heating and            u  E   5075 Warm Air Heating and Air-Conditioning Equipment and Supplies  
42174  Refrigeration Equipment and     u  E   5078 Refrigeration Equipment and Supplies                          
4218   Machinery, Equipment, and       u                                                                         
42181  Construction and Mining         u  E   5082 Construction and Mining (Except Petroleum) Machinery and      
       (except Oil Well) Machinery                 Equipment                                                     
42182  Farm and Garden Machinery and   u  R  *5083 Farm and Garden Machinery and Equipment (except lawn and      
       Equipment Wholesalers                       garden equipment sold via retail method)                      
42183  Industrial Machinery and        u  R   5084 Industrial Machinery and Equipment                            
                                             *5085 Industrial Supplies (fluid power accessories)                 
42184  Industrial Supplies             u  R  *5085 Industrial Supplies (except fluid power accessories)          
42185  Service Establishment           u  R  *5087 Service Establishment Equipment and Supplies (except sales of 
       Equipment and Supplies                      the service establishment equipment and supplies sold via     
       Wholesalers                                 retail method)                                                
42186  Transportation Equipment and    u  R   5088 Transportation Equipment and Supplies, Except Motor Vehicles  
                                             *7389 Business Services, NEC (yacht brokers)                        
4219   Miscellaneous Durable Goods     u                                                                         
42191  Sporting and Recreational       u  E   5091 Sporting and Recreational Goods and Supplies                  
42192  Toy and Hobby Goods and         u  E   5092 Toys and Hobby Goods and Supplies                             
42193  Recyclable Material             u  E   5093 Scrap and Waste Materials                                     
42194  Jewelry, Watch, Precious        u  E   5094 Jewelry, Watches, Precious Stones, and Precious Metals        
42199  Other Miscellaneous Durable     u  R   5099 Durable Goods, NEC                                            
                                             *7822 Motion Picture and Video Tape Distribution (prerecorded video 
                                                   tapes - distribution)                                         



422    Wholesale Trade, Nondurable     u                                                                         
4221   Paper and Paper Product         u                                                                         
42211  Printing and Writing Paper      u  E   5111 Printing and Writing Paper                                    
42212  Stationery and Office Supplies  u  R  *5112 Stationery and Office Supplies (except stationery and office  
       Wholesalers                                 supplies sold via retail method)                              
42213  Industrial and Personal         u  E   5113 Industrial and Personal Service Paper                         
4222   Drugs and Druggists' Sundries   u                                                                         
42221  Drugs and Druggists' Sundries   u  E   5122 Drugs, Drug Proprietaries, and Druggists' Sundries            
4223   Apparel, Piece Goods, and       u                                                                         
42231  Piece Goods, Notions, and       u  R  *5131 Piece Goods, Notions, and Other Dry Goods (except piece goods 
       Other Dry Goods Wholesalers                 converters)                                                   
42232  Men's and Boys' Clothing and    u  E   5136 Men's and Boys' Clothing and Furnishings                      
42233  Women's, Children's, and        u  E   5137 Women's, Children's, and Infants' Clothing and Accessories    
42234  Footwear Wholesalers            u  E   5139 Footwear                                                      
4224   Grocery and Related Product     u                                                                         
42241  General Line Grocery            u  E   5141 Groceries, General Line                                       
42242  Packaged Frozen Food            u  E   5142 Packaged Frozen Foods                                         
42243  Dairy Product (except Dried or  u  E   5143 Dairy Products, Except Dried or Canned                        
42244  Poultry and Poultry Product     u  E   5144 Poultry and Poultry Products                                  
42245  Confectionery Wholesalers       u  E   5145 Confectionery                                                 
42246  Fish and Seafood Wholesalers    u  E   5146 Fish and Seafoods                                             
42247  Meat and Meat Product           u  R  *5147 Meats and Meat Products (except boxed beef)                   
42248  Fresh Fruit and Vegetable       u  E   5148 Fresh Fruits and Vegetables                                   
42249  Other Grocery and Related       u  R  *5149 Groceries and Related Products, NEC (except bottling mineral  
       Products Wholesalers                        or spring water)                                              
4225   Farm Product Raw Material       u                                                                         
42251  Grain and Field Bean            u  E   5153 Grain and Field Beans                                         
42252  Livestock Wholesalers           u  E   5154 Livestock                                                     
42259  Other Farm Product Raw          u  E   5159 Farm-Product Raw Materials, NEC                               
4226   Chemical and Allied Products    u                                                                         
42261  Plastics Materials and Basic    u  E   5162 Plastics Materials and Basic Forms and Shapes                 
42269  Other Chemical and Allied       u  E   5169 Chemicals and Allied Products, NEC                            
4227   Petroleum and Petroleum         u                                                                         
42271  Petroleum Bulk Stations and     u  R  *5171 Petroleum Bulk Stations and Terminals (except  petroleum sold 
       Terminals                                   via retail method)                                            
42272  Petroleum and Petroleum         u  E   5172 Petroleum and Petroleum Products Wholesalers, Except Bulk     
       Products Wholesalers (except                Stations and Terminals                                        
4228   Beer, Wine, and Distilled       u                                                                         
42281  Beer and Ale Wholesalers        u  E   5181 Beer and Ale                                                  
42282  Wine and Distilled Alcoholic    u  E   5182 Wine and Distilled Alcoholic Beverages                        
4229   Miscellaneous Nondurable Goods  u                                                                         
42291  Farm Supplies Wholesalers       u  R  *5191 Farm Supplies (except lawn and garden supplies sold via retail
                                                   method)                                                       
42292  Book, Periodical, and           u  E   5192 Books, Periodicals, and Newspapers                            
42293  Flower, Nursery Stock, and      u  E  *5193 Flowers, Nursery Stock, and Florists' Supplies (except nursery
       Florists' Supplies Wholesalers              stock sold via retail method)                                 
42294  Tobacco and Tobacco Product     u  E   5194 Tobacco and Tobacco Products                                  
42295  Paint, Varnish, and Supplies    u  E   5198 Paints, Varnishes, and Supplies                               
42299  Other Miscellaneous Nondurable  u  R  *5199 Nondurable Goods, NEC (except specialty advertising)          



44-45  Retail Trade                                                                                              



441    Motor Vehicle and Parts         c                                                                         
4411   Automobile Dealers              c                                                                         
44111  New Car Dealers                 c  E   5511 Motor Vehicle Dealers (New and Used)                          
44112  Used Car Dealers                c  E   5521 Motor Vehicle Dealers (Used Only)                             
4412   Other Motor Vehicle Dealers     c                                                                         
44121  Recreational Vehicle Dealers    c  E   5561 Recreational Vehicle Dealers                                  
44122  Motorcycle, Boat, and Other     c                                                                         
441221 Motorcycle Dealers              u  E   5571 Motorcycle Dealers                                            
441222 Boat Dealers                    u  E   5551 Boat Dealers                                                  
441229 All Other Motor Vehicle         u  E   5599 Automotive Dealers, NEC                                       
4413   Automotive Parts, Accessories,  c                                                                         
44131  Automotive Parts and            c  N  *5013 Motor Vehicle Supplies and New Parts (Wholesale) (auto parts  
       Accessories Stores                          sold via retail method)                                       
                                             *5015 Motor Vehicle Parts, Used (sold via retail method)            
                                             *5531 Auto and Home Supply Stores (auto supply stores)              
                                             *5731 Radio, Television, and Consumer Electronics Stores (automobile
                                                   radios)                                                       
44132  Tire Dealers                    c  N  *5014 Tires and Tubes (Wholesale) (tires and tubes sold via retail  
                                                   method)                                                       
                                             *5531 Auto and Home Supply Stores (tires and tubes)                 



442    Furniture and Home Furnishings  c                                                                         
4421   Furniture Stores                c                                                                         
44211  Furniture Stores                c  R  *5021 Furniture (Wholesale) (sold via the retail method)            
                                             *5712 Furniture Stores (except custom furniture and cabinets)       
4422   Home Furnishings Stores         c                                                                         
44221  Floor Covering Stores           c  R  *5023 Homefurnishings (Wholesale) (floor covering sold via retail   
                                                   method)                                                       
                                              5713 Floor Coverings Stores                                        
44229  Other Home Furnishings Stores   c                                                                         
442291 Window Treatment Stores         c  N  *5714 Drapery, Curtain, and Upholstery Stores (drapery and curtain  
                                                   stores)                                                       
                                             *5719 Miscellaneous Homefurnishings Stores (blinds and shades)      
442299 All Other Home Furnishings      u  R  *5719 Miscellaneous Homefurnishings Stores (except pottery and      
       Stores                                      crafts made and sold on site and window furnishings)          
                                             *7699 Repair Shops and Related Services, NEC (custom picture        
                                                   framing)                                                      



443    Electronics and Appliance       c                                                                         
4431   Electronics and Appliance       c                                                                         
44311  Appliance, Television, and      c                                                                         
443111 Household Appliance Stores      u  R   5722 Household Appliance Stores                                    
                                             *7623 Refrigeration and Air-Conditioning Service and Repair Shops   
                                                   (retailing new refrigerators from a storefront and repairing  
                                                   refrigerators)                                                
                                             *7629 Electrical and Electronic Repair Shops, NEC (retailing new    
                                                   electrical and electronic appliances from a storefront and    
                                                   repairing appliances)                                         
443112 Radio, Television, and Other    u  R  *5731 Radio, Television, and Consumer Electronics Stores (except    
       Electronics Stores                          auto radios)                                                  
                                             *5999 Miscellaneous Retail Stores, NEC (typewriters and telephones) 
                                             *7622 Radio and Television Repair Shops (retailing new radios and   
                                                   TVs from a storefront and repairing radios and TVs)           
44312  Computer and Software Stores    c  R  *5045 Computers and Computer Peripheral Equipment and Software (sold
                                                   via retail method)                                            
                                              5734 Computer and Computer Software Stores                         
                                             *7378 Computer Maintenance and Repair (retailing new computers from 
                                                   a storefront and repairing computers)                         
44313  Camera and Photographic         c  E   5946 Camera and Photographic Supply Stores                         



444    Building Material and Garden    c                                                                         
4441   Building Material and Supplies  c                                                                         
44411  Home Centers                    c  N  *5211 Lumber and Other Building Materials Dealers (home center      
                                                   stores)                                                       
44412  Paint and Wallpaper Stores      c  R  *5231 Paint, Glass, and Wallpaper Stores (paint and wallpaper)      
44413  Hardware Stores                 c  R  *5072 Hardware (sold via retail method)                             
                                              5251 Hardware Stores                                               
44419  Other Building Material         c  R  *5032 Brick, Stone, and Related Construction Materials (Wholesale)  
       Dealers                                     (sold via retail method)                                      
                                             *5039 Construction Materials, NEC (Wholesale) (glass, sold via      
                                                   retail method)                                                
                                             *5063 Electrical Apparatus and Equipment, Wiring Supplies, and      
                                                   Construction Materials (Wholesale) (sold via retail method)   
                                             *5074 Plumbing and Heating Equipment and Supplies (Hydronics, sold  
                                                   via retail method)                                            
                                             *5211 Lumber and Other Building Materials Dealers (except home      
                                                   centers)                                                      
                                             *5231 Paint, Glass, and Wallpaper Stores (glass)                    
4442   Lawn and Garden Equipment and   c                                                                         
44421  Outdoor Power Equipment Stores  c  N  *5083 Farm and Garden Machinery and Equipment (Wholesale) (sold via 
                                                   retail method)                                                
                                             *5261 Retail Nurseries, Lawn and Garden Supply Stores (outdoor power
                                                   equipment)                                                    
44422  Nursery and Garden Centers      c  R  *5191 Farm Supplies (sold via retail method)                        
                                             *5193 Flowers, Nursery Stock, and Florists' Supplies (sold via      
                                                   retail method)                                                
                                             *5261 Retail Nurseries, Lawn and Garden Supply Stores (except       
                                                   outdoor power equipment)                                      



445    Food and Beverage Stores        c                                                                         
4451   Grocery Stores                  c                                                                         
44511  Supermarkets and Other Grocery  c  N  *5411 Grocery Stores (except convenience stores and grocery stores  
       (except Convenience) Stores                 with substantial general merchandise)                         
44512  Convenience Stores              c  N  *5411 Grocery Stores (convenience stores without gas)               
4452   Specialty Food Stores           c                                                                         
44521  Meat Markets                    c  R  *5421 Meat and Fish (Seafood) Markets, Including Freezer            
                                                   Provisioners (meat except freezer provisioners)               
                                             *5499 Miscellaneous Food Stores (poultry and poultry products)      
44522  Fish and Seafood Markets        c  N  *5421 Meat and Fish (Seafood) Markets, Including Freezer            
                                                   Provisioners (seafood)                                        
44523  Fruit and Vegetable Markets     c  E   5431 Fruit and Vegetable Markets                                   
44529  Other Specialty Food Stores     c                                                                         
445291 Baked Goods Stores              c  R  *5461 Retail Bakeries (selling only)                                
445292 Confectionery and Nut Stores    c  E   5441 Candy, Nut and Confectionery Stores                           
                                              5451 Dairy Products Stores                                         
445299 All Other Specialty Food        c  R  *5499 Miscellaneous Food Stores (except food supplements, poultry   
       Stores                                      stores, and stores with food for immediate consumption)       
4453   Beer, Wine, and Liquor Stores   c                                                                         
44531  Beer, Wine, and Liquor Stores   c  E   5921 Liquor Stores                                                 



446    Health and Personal Care        c                                                                         
4461   Health and Personal Care        c                                                                         
44611  Pharmacies and Drug Stores      c  E   5912 Drug Stores and Proprietary Stores                            
44612  Cosmetics, Beauty Supplies,     c  N  *5087 Service Establishment Equipment and Supplies (beauty and      
       and Perfume Stores                          barber shop equipment and supplies sold via retail method)    
                                             *5999 Miscellaneous Retail Stores, NEC (cosmetics and perfumes)     
44613  Optical Goods Stores            c  R  *5995 Optical Goods Stores (except  labs grinding prescription      
                                                   lenses)                                                       
44619  Other Health and Personal Care  c                                                                         
446191 Food (Health) Supplement        c  N  *5499 Miscellaneous Food Stores (food supplements)                  
446199 All Other Health and Personal   c  N  *5047 Medical, Dental, and Hospital Equipment and Supplies (sold via
       Care Stores                                 retail method)                                                
                                             *5999 Miscellaneous Retail Stores, NEC (hearing aids and artificial 
                                                   limbs)                                                        



447    Gasoline Stations               c                                                                         
4471   Gasoline Stations               c                                                                         
                                             *5411 Grocery Stores (convenience store with gas)                   
44711  Gasoline Stations with          c  N  *5541 Gasoline Service Station (gasoline station with convenience   
       Convenience Stores                          store)                                                        
44719  Other Gasoline Stations         c  N  *5541 Gasoline Service Station (gasoline station without convenience
                                                   store)                                                        



448    Clothing and Clothing           c                                                                         
4481   Clothing Stores                 c                                                                         
44811  Men's Clothing Stores           c  R  *5611 Men's and Boys' Clothing and Accessory Stores (clothing       
                                                   stores)                                                       
44812  Women's Clothing Stores         c  E   5621 Women's Clothing Stores                                       
44813  Children's and Infants'         c  E   5641 Children's and Infants' Wear Stores                           
44814  Family Clothing Stores          c  E   5651 Family Clothing Stores                                        
44815  Clothing Accessories Stores     c  N  *5611 Men's and Boys' Clothing and Accessory Stores (accessories)   
                                             *5632 Women's Accessory and Specialty Stores (accessories)          
                                             *5699 Miscellaneous Apparel and Accessory Stores (accessories)      
                                             *5632 Women's Accessory and Specialty Stores (specialty stores)     
44819  Other Clothing Stores           c  R  *5699 Miscellaneous Apparel and Accessory Stores (miscellaneous     
                                                   apparel)                                                      
4482   Shoe Stores                     c                                                                         
44821  Shoe Stores                     c  E   5661 Shoe Stores                                                   
4483   Jewelry, Luggage, and Leather   c                                                                         
44831  Jewelry Stores                  c  R   5944 Jewelry Stores                                                
44832  Luggage and Leather Goods       c  E   5948 Luggage and Leather Goods Stores                              



451    Sporting Goods, Hobby, Book,    c                                                                         
4511   Sporting Goods, Hobby, and      c                                                                         
45111  Sporting Goods Stores           c  R   5941 Sporting Goods Stores and Bicycle Shops                       
                                             *7699 Repair Shops and Related Services, NEC (retailing new bicycles
                                                   from a storefront and repairing bicycles)                     
45112  Hobby, Toy, and Game Stores     c  E   5945 Hobby, Toy, and Game Stores                                   
45113  Sewing, Needlework, and Piece   c  R  *5714 Drapery, Curtain, and Upholstery Stores (upholstery materials)
                                              5949 Sewing, Needlework, and Piece Goods Stores                    
45114  Musical Instrument and          c  E   5736 Musical Instruments Stores                                    
4512   Book, Periodical, and Music     c                                                                         
45121  Book Stores and News Dealers    c                                                                         
451211 Book Stores                     u  E   5942 Book Stores                                                   
451212 News Dealers and Newsstands     u  E   5994 News Dealers and Newsstands                                   
45122  Prerecorded Tape, Compact       c  E   5735 Record and Prerecorded Tape Stores                            



452    General Merchandise Stores      c                                                                         
4521   Department Stores               c                                                                         
45211  Department Stores               c  E   5311 Department Stores                                             
4529   Other General Merchandise       c                                                                         
45291  Warehouse Clubs and             c  N  *5399 Miscellaneous General Merchandise Stores (warehouse clubs and 
       Superstores                                 supermarket/general merchandise combination)                  
                                             *5411 Grocery Stores (grocery stores and supermarkets selling       
                                                   substantial amounts of nonfood items)                         
                                              5331 Variety Stores                                                
45299  All Other General Merchandise   c  R  *5399 Miscellaneous General Merchandise Stores (except warehouse    
       Stores                                      club and supermarket/general merchandise combination)         
                                             *5531 Auto and Home Supply Stores (other auto and home supply       
                                                   stores)                                                       



453    Miscellaneous Store Retailers   c                                                                         
4531   Florists                        c                                                                         
45311  Florists                        c  E   5992 Florists                                                      
4532   Office Supplies, Stationery,    c                                                                         
45321  Office Supplies and Stationery  c  R  *5044 Office Equipment (sold via retail method)                     
                                             *5049 Professional Equipment and Supplies, NEC (school supplies sold
                                                   via retail method)                                            
                                             *5112 Stationery and Office Supplies (sold via retail method)       
                                              5943 Stationery Stores                                             
45322  Gift, Novelty, and Souvenir     c  E   5947 Gift, Novelty, and Souvenir Shops                             
4533   Used Merchandise Stores         c                                                                         
45331  Used Merchandise Stores         c  R  *5932 Used Merchandise Stores (except pawn shops)                   
4539   Other Miscellaneous Store       c                                                                         
45391  Pet and Pet Supplies Stores     c  N  *5999 Miscellaneous Retail Stores, NEC (pet and pet supplies)       
45392  Art Dealers                     c  N  *5999 Miscellaneous Retail Stores, NEC  (art dealer)                
45393  Manufactured (Mobile) Home      c  E   5271 Mobile Home Dealers                                           
45399  All Other Miscellaneous Store   c                                                                         
453991 Tobacco Stores                  u  E   5993 Tobacco Stores and Stands                                     
453998 All Other Miscellaneous Store   u  R  *5999 Miscellaneous Retail Stores, NEC  (except art, pet and pet    
       Retailers (except Tobacco                   supplies, hearing aids, artificial limbs, cosmetics,          
       Stores)                                     telephones, typewriters, personal appliances, and rough gems) 



454    Nonstore Retailers              c                                                                         
4541   Electronic Shopping and         c                                                                         
45411  Electronic Shopping and         c  E   5961 Catalog and Mail-Order Houses                                 
4542   Vending Machine Operators       c                                                                         
45421  Vending Machine Operators       c  E   5962 Automatic Merchandise Machine Operators                       
4543   Direct Selling Establishments   c                                                                         
45431  Fuel Dealers                    c                                                                         
454311 Heating Oil Dealers             u  R  *5171 Petroleum Bulk Stations and Terminals (heating oil sold to    
                                                   final consumer)                                               
                                              5983 Fuel Oil Dealers                                              
454312 Liquefied Petroleum Gas         u  R  *5171 Petroleum Bulk Stations and Terminals (LP gas sold to final   
       (Bottled Gas) Dealers                       consumer)                                                     
                                              5984 Liquefied Petroleum Gas (Bottled Gas) Dealers                 
454319 Other Fuel Dealers              u  E   5989 Fuel Dealers, NEC                                             
45439  Other Direct Selling            c  R  *5421 Meat and Fish (Seafood) Markets, Including Freezer            
       Establishments                              Provisioners (freezer provisioners)                           
                                             *5963 Direct Selling Establishments (except mobile food services)   



48-49  Transportation and Warehousing                                                                            



481    Air Transportation                                                                                        
4811   Scheduled Air Transportation                                                                              
48111  Scheduled Air Transportation                                                                              
481111 Scheduled Passenger Air         u  N  *4512 Air Transportation, Scheduled (passenger)                     
481112 Scheduled Freight Air           u  N  *4512 Air Transportation, Scheduled (freight)                       
4812   Nonscheduled Air                                                                                          
48121  Nonscheduled Air                                                                                          
481211 Nonscheduled Chartered          u  N  *4522 Air Transportation, Nonscheduled (passenger)                  
481212 Nonscheduled Chartered Freight  u  N  *4522 Air Transportation, Nonscheduled (freight)                    
481219 Other Nonscheduled Air          u  N        Establishments that use general purpose aircraft to provide a 
       Transportation                              variety of specialized flying services                        



482    Rail Transportation                                                                                       
4821   Rail Transportation                                                                                       
48211  Rail Transportation                                                                                       
482111 Line-Haul Railroads             u  E   4011 Railroads, Line-Haul Operating                                
482112 Short Line Railroads            c  N  *4013 Railroad Switching and Terminal Establishments (belt line and 
                                                   logging railroads)                                            



483    Water Transportation                                                                                      
4831   Deep Sea, Coastal, and Great                                                                              
48311  Deep Sea, Coastal, and Great                                                                              
483111 Deep Sea Freight                u  E   4412 Deep Sea Foreign Transportation of Freight                    
483112 Deep Sea Passenger              u  R  *4481 Deep Sea Transportation of Passengers, Except by Ferry (deep  
       Transportation                              sea activities)                                               
483113 Coastal and Great Lakes         u  R   4424 Deep Sea Domestic Transportation of Freight                   
                                              4432 Freight Transportation on the Great Lakes - St. Lawrence      
                                                   Seaway                                                        
483114 Coastal and Great Lakes         u  R  *4481 Deep Sea Transportation of Passengers, Except by Ferry        
       Passenger Transportation                    (coastal activities)                                          
                                             *4482 Ferries (coastal and Great Lakes)                             
4832   Inland Water Transportation                                                                               
48321  Inland Water Transportation                                                                               
483211 Inland Water Freight            u  E   4449 Water Transportation of Freight, NEC                          
483212 Inland Water Passenger          u  R  *4482 Ferries (inland)                                              
                                             *4489 Water Transportation of Passengers, NEC (water taxi)          



484    Truck Transportation                                                                                      
4841   General Freight Trucking                                                                                  
48411  General Freight Trucking,          N  *4212 Local Trucking without Storage (general freight)              
                                             *4214 Local Trucking with Storage (general freight)                 
48412  General Freight Trucking,                                                                                 
484121 General Freight Trucking,       c  N  *4213 Trucking, Except Local (general freight, truckload)           
484122 General Freight Trucking,       c  N  *4213 Trucking, Except Local (general freight, less than truckload) 
4842   Specialized Freight Trucking                                                                              
48421  Used Household and Office          N  *4212 Local Trucking Without Storage (household goods moving)       
                                             *4213 Trucking, Except Local (household goods moving)               
                                             *4214 Local Trucking With Storage (household goods moving)          
48422  Specialized Freight (except        N  *4212 Local Trucking without Storage (specialized freight)          
                                             *4214 Local Trucking with Storage (specialized freight)             
48423  Specialized Freight (except        N  *4213 Trucking, Except Local (specialized freight)                  



485    Transit and Ground Passenger                                                                              
4851   Urban Transit Systems                                                                                     
48511  Urban Transit Systems                                                                                     
485111 Mixed Mode Transit Systems      u  N  *4111 Local and Suburban Transit (mixed mode)                       
485112 Commuter Rail Systems           u  N  *4111 Local and Suburban Transit (commuter rail)                    
485113 Bus and Other Motor Vehicle     u  N  *4111 Local and Suburban Transit (bus and motor vehicle)            
485119 Other Urban Transit Systems     u  N  *4111 Local and Suburban Transit (other than mixed mode, commuter   
                                                   rail, and bus and motor vehicle)                              
4852   Interurban and Rural Bus                                                                                  
48521  Interurban and Rural Bus           E   4131 Intercity and Rural Bus Transportation                        
4853   Taxi and Limousine Service                                                                                
48531  Taxi Service                       R   4121 Taxicabs                                                      
                                             *4899 Communications Services, NEC (taxi cab dispatch services)     
48532  Limousine Service                  N  *4119 Local Passenger Transportation, NEC (limousine rental with    
                                                   driver and automobile rental with driver)                     
4854   School and Employee Bus                                                                                   
                                             *4119 Local Passenger Transportation, NEC (employee transportation) 
48541  School and Employee Bus            R   4151 School Buses                                                  
4855   Charter Bus Industry                                                                                      
48551  Charter Bus Industry               R   4141 Local Charter Bus Service                                     
                                              4142 Bus Charter Services, Except Local                            
4859   Other Transit and Ground                                                                                  
48599  Other Transit and Ground                                                                                  
485991 Special Needs Transportation    u  N  *4119 Local Passenger Transportation, NEC (special needs            
                                                   transportation)                                               
485999 All Other Transit and Ground    u  R  *4111 Local and Suburban Transit (airport transportation service)   
                                             *4119 Local Passenger Transportation, NEC (hearse rental with driver
                                                   and carpool and vanpool operation)                            



486    Pipeline Transportation                                                                                   
4861   Pipeline Transportation of                                                                                
48611  Pipeline Transportation of         E   4612 Crude Petroleum Pipelines                                     
4862   Pipeline Transportation of                                                                                
48621  Pipeline Transportation of         R   4922 Natural Gas Transmission                                      
                                             *4923 Natural Gas Transmission and Distribution (transmission)      
4869   Other Pipeline Transportation                                                                             
48691  Pipeline Transportation of         E   4613 Refined Petroleum Pipelines                                   
48699  All Other Pipeline                 E   4619 Pipelines, NEC                                                



487    Scenic and Sightseeing                                                                                    
4871   Scenic and Sightseeing                                                                                    
48711  Scenic and Sightseeing             N  *4119 Local Passenger Transportation, NEC (sightseeing buses and    
       Transportation, Land                        cable and cog railways, except scenic)                        
                                             *4789 Transportation Services, NEC (horse-drawn cabs and carriages) 
                                             *7999 Amusement and Recreation Services, NEC (scenic transport      
                                                   operations, land)                                             
4872   Scenic and Sightseeing                                                                                    
48721  Scenic and Sightseeing             N  *4489 Water Transportation of Passengers, NEC (airboats, excursion  
       Transportation, Water                       boats, and sightseeing boats)                                 
                                             *7999 Amusement and Recreation Services, NEC (charter fishing)      
4879   Scenic and Sightseeing                                                                                    
48799  Scenic and Sightseeing             N  *4522 Air Transportation, Nonscheduled (sightseeing planes)         
                                             *7999 Amusement and Recreation Services, NEC (aerial tramways,      
                                                   scenic and amusement)                                         



488    Support Activities for                                                                                    
4881   Support Activities for Air                                                                                
48811  Airport Operations                                                                                        
488111 Air Traffic Control             c  N  *4581 Airports, Flying Fields, and Airport Terminal Services        
                                                   (private air traffic control)                                 
                                             *9621 Regulation and Administration of Transportation Programs      
                                                   (government air traffic control)                              
488119 Other Airport Operations        c  N  *4581 Airports, Flying Fields, and Airport Terminal Services        
                                                   (airfreight handling at airports, hangar operations, airport  
                                                   terminal services, aircraft storage, airports, and flying     
                                                   fields)                                                       
                                             *4959 Sanitary Services, NEC (vacuuming of runways)                 
48819  Other Support Activities for       N  *4581 Airports, Flying Fields, and Airport Terminal Services        
       Air Transportation                          (aircraft servicing and repairing)                            
4882   Support Activities for Rail                                                                               
48821  Support Activities for Rail        R  *4013 Railroad Switching and Terminal Establishments (all but short 
       Transportation                              line railroads)                                               
                                             *4741 Rental of Railroad Cars (grain leveling in railroad cars,     
                                                   grain trimming for railroad equipment, precooling of fruits   
                                                   and vegetables in connection with transportation, and railroad
                                                   car cleaning, icing, ventilating, and heating)                
                                             *4789 Transportation Services, NEC (car loading and unloading;      
                                                   cleaning of railroad ballasts; dining, parlor, sleeping, and  
                                                   other car operations; and railroad maintenance)               
4883   Support Activities for Water                                                                              
48831  Port and Harbor Operations         N  *4491 Marine Cargo Handling (dock and pier operations)              
                                             *4499 Water Transportation Services, NEC (lighthouse and canal      
                                                   operations)                                                   
48832  Marine Cargo Handling              R  *4491 Marine Cargo Handling (all but dock and pier operations)      
48833  Navigational Services to           N  *4492 Towing and Tugboat Services                                   
                                             *4499 Water Transportation Services, NEC (piloting vessels in and   
                                                   out of harbors and marine salvage)                            
48839  Other Support Activities for       R  *3731 Ship Building and Repairing (floating dry docks not associated
       Water Transportation                        with a shipyard)                                              
                                             *4499 Water Transportation Services, NEC (all but lighthouse        
                                                   operations, piloting vessels in and out of harbors, boat and  
                                                   ship rental, marine salvage, and canal operations)            
                                             *4785 Fixed Facilities and Inspection and Weighing Services for     
                                                   Motor Vehicle Transportation (marine cargo checkers)          
                                             *7699 Repair Shops and Related Services, NEC (ship scaling)         
4884   Support Activities for Road                                                                               
48841  Motor Vehicle Towing               N  *7549 Automotive Services, Except Repair and Carwashes (towing)     
48849  Other Support Activities for       R   4173 Terminal and Service Facilities for Motor Vehicle Passenger   
       Road Transportation                         Transportation                                                
                                              4231 Terminal and Joint Terminal Maintenance Facilities for Motor  
                                                   Freight Transportation                                        
                                             *4785 Fixed Facilities and Inspection and Weighing Services for     
                                                   Motor Vehicle Transportation (all but marine cargo checkers)  
4885   Freight Transportation                                                                                    
48851  Freight Transportation             R  *4731 Arrangement of Transportation of Freight and Cargo (except    
       Arrangement                                 freight rate auditors and tariff consultants)                 
4889   Other Support Activities for                                                                              
48899  Other Support Activities for                                                                              
488991 Packing and Crating             u  E   4783 Packing and Crating                                           
488999 All Other Support Activities    u  R  *4729 Arrangement of Passenger Transportation, NEC (arrangement of  
       for Transportation                          carpools and vanpools)                                        
                                             *4789 Transportation Services, NEC (pipeline terminals and          
                                                   stockyards for transportation)                                



491    Postal Service                                                                                            
4911   Postal Service                                                                                            
49111  Postal Service                     R   4311 United States Postal Service                                  
                                             *7389 Business Services, NEC (post office contract stations)        



492    Couriers and Messengers                                                                                   
4921   Couriers                                                                                                  
49211  Couriers                           R  *4215 Courier Services, Except by Air (hub and spoke intercity      
                                                   delivery)                                                     
                                              4513 Air Courier Services                                          
4922   Local Messengers and Local                                                                                
49221  Local Messengers and Local         N  *4215 Courier Services, Except by Air (local delivery)              



493    Warehousing and Storage                                                                                   
4931   Warehousing and Storage                                                                                   
49311  General Warehousing and            R  *4225 General Warehousing and Storage (all but self-storage         
       Storage                                     miniwarehouse warehousing)                                    
                                             *4226 Special Warehousing and Storage, NEC (warehousing in foreign  
                                                   trade zones)                                                  
49312  Refrigerated Warehousing and       R   4222 Refrigerated Warehousing and Storage                          
                                             *4226 Special Warehousing and Storage, NEC (fur storage)            
49313  Farm Product Warehousing and       E   4221 Farm Product Warehousing and Storage                          
49319  Other Warehousing and Storage      R  *4226 Special Warehousing and Storage, NEC (all but fur storage and 
                                                   warehousing in foreign trade zones)                           



51     Information                                                                                               



511    Publishing Industries                                                                                     
5111   Newspaper, Periodical, Book,                                                                              
51111  Newspaper Publishers               E   2711 Newspapers: Publishing, or Publishing and Printing            
51112  Periodical Publishers              R   2721 Periodicals: Publishing, or Publishing and Printing           
                                             *2741 Miscellaneous Publishing (shopping news)                      
51113  Book Publishers                    R  *2731 Books: Publishing, or Publishing and Printing (except music   
                                                   books)                                                        
                                             *2741 Miscellaneous Publishing (technical manuals and books)        
51114  Database and Directory             N  *2741 Miscellaneous Publishing (database publishers)                
                                             *7331 Direct Mail Advertising Services (mailing list compilers)     
51119  Other Publishers                                                                                          
511191 Greeting Card Publishers        u  R  *2771 Greeting Cards (publishing greeting cards)                    
511199 All Other Publishers            u  R  *2741 Miscellaneous Publishing (except database, sheet music,       
                                                   shopping news, and technical manuals and book publishing)     
5112   Software Publishers                                                                                       
51121  Software Publishers                R  *7372 Prepackaged Software (software publishing)                    



512    Motion Picture and Sound                                                                                  
5121   Motion Picture and Video                                                                                  
51211  Motion Picture and Video           E   7812 Motion Picture and Video Tape Production                      
51212  Motion Picture and Video           R  *7822 Motion Picture and Video Tape Distribution (except video tape 
       Distribution                                and cassette wholesalers)                                     
                                             *7829 Services Allied to Motion Picture Distribution (commercial    
                                                   distribution film libraries)                                  
51213  Motion Picture and Video                                                                                  
512131 Motion Picture Theaters         u  E   7832 Motion Picture Theaters, Except Drive-In                      
512132 Drive-In Motion Picture         u  E   7833 Drive-In Motion Picture Theaters                              
51219  Postproduction Services and                                                                               
512191 Teleproduction and Other        u  N  *7819 Services Allied to Motion Picture Production (teleproduction  
       Postproduction Services                     and postproduction services)                                  
512199 Other Motion Picture and Video  u  N  *7819 Services Allied to Motion Picture Production (except casting  
       Industries                                  bureaus, wardrobe and equipment rental, talent payment        
                                                   services, teleproduction and other postproduction services,   
                                                   reproduction of videos, and film distributors and other       
                                                   related motion picture                                        
                                             *7829 Services Allied to Motion Picture Distribution (booking       
                                                   agencies)                                                     
5122   Sound Recording Industries                                                                                
51221  Record Production                  N  *8999 Services, NEC (record production)                             
51222  Integrated Record                  N  *3652 Phonograph Records and Prerecorded Audio Tapes and Disks      
       Production/Distribution                     (integrated record companies, except duplication only)        
51223  Music Publishers                   N  *2731 Books: Publishing, or Publishing and Printing (music books)   
                                             *2741 Miscellaneous Publishing (sheet music publishing)             
                                             *8999 Services, NEC (music publishing)                              
51224  Sound Recording Studios            N  *7389 Business Services, NEC (recording studios)                    
51229  Other Sound Recording              N  *7389 Business Services, NEC (audio taping services)                
                                             *7922 Theatrical Producers (Except Motion Picture) and Miscellaneous
                                                   Theatrical Services (producers of radio programs)             



513    Broadcasting and                                                                                          
5131   Radio and Television                                                                                      
51311  Radio Broadcasting                                                                                        
513111 Radio Networks                  u  N  *4832 Radio Broadcasting Stations (networks)                        
513112 Radio Stations                  u  N  *4832 Radio Broadcasting Stations (except networks)                 
51312  Television Broadcasting            N   4833 Television Broadcasting Stations                              
5132   Cable Networks and Program                                                                                
51321  Cable Networks                     N  *4841 Cable and Other Pay Television Services (cable networks)      
51322  Cable and Other Program            N  *4841 Cable and Other Pay Television Services (except cable         
       Distribution                                networks)                                                     
5133   Telecommunications                                                                                        
51331  Wired Telecommunications           N  *4813 Telephone Communications, Except Radiotelephone (except       
       Carriers                                    resellers)                                                    
                                              4822 Telegraph and Other Message Communications                    
51332  Wireless Telecommunications                                                                               
513321 Paging                          u  N  *4812 Radiotelephone Communications (paging carriers)               
513322 Cellular and Other Wireless     u  N  *4812 Radiotelephone Communications (cellular carriers)             
                                             *4899 Communications Services, NEC (ship-to-shore broadcasting)     
51333  Telecommunications Resellers       N  *4812 Radio Communications (paging and cellular resellers)          
                                             *4813 Telephone Communications, Except Radiotelephone (wired        
                                                   resellers)                                                    
                                             *4813 Telephone Communications, Except Radiotelephone (satellite    
                                                   resellers)                                                    
51334  Satellite Telecommunications       N  *4899 Communications Services, NEC (satellite communications)       
51339  Other Telecommunications           N  *4899 Communications Services, NEC (except radio dispatch,          
                                                   ship-to-shore, and satellite communications)                  



514    Information Services and Data                                                                             
5141   Information Services                                                                                      
51411  News Syndicates                    R  *7383 News Syndicates (except independent news correspondents)      
                                             *7829 Services Allied to Motion Picture Distribution (film archives)
51412  Libraries and Archives             R   8231 Libraries                                                     
51419  Other Information Services                                                                                
514191 On-Line Information Services    c  E   7375 Information Retrieval Services                                
                                             *7389 Business Services, NEC (stock photo agencies, press clipping  
                                                   services)                                                     
514199 All Other Information Services  c  N  *8999 Services, NEC (miscellaneous information providers)           
5142   Data Processing Services                                                                                  
51421  Data Processing Services           R   7374 Computer Processing and Data Preparation and Processing       
                                                   Services                                                      
                                             *7379 Computer Related Services, NEC (disk and diskette conversion  
                                                   and recertification)                                          
                                             *7389 Business Services, NEC (microfilm services)                   



52     Finance and Insurance                                                                                     



521    Monetary Authorities - Central                                                                            
5211   Monetary Authorities - Central                                                                            
52111  Monetary Authorities - Central  c  E   6011 Federal Reserve Banks                                         



522    Credit Intermediation and                                                                                 
5221   Depository Credit               c                                                                         
52211  Commercial Banking              c  R  *6021 National Commercial Banks (banking)                           
                                             *6022 State Commercial Banks (commercial banking)                   
                                              6029 Commercial Banks, NEC                                         
                                             *6081 Branches and Agencies of Foreign Banks (branches)             
52212  Savings Institutions            u  R   6035 Savings Institutions, Federally Chartered                     
                                              6036 Savings Institutions, Not Federally Chartered                 
52213  Credit Unions                   c  R   6061 Credit Unions, Federally Chartered                            
                                              6062 Credit Unions, Not Federally Chartered                        
52219  Other Depository Credit         c  N  *6022 State Commercial Banks (private and industrial banking)       
5222   Nondepository Credit            c                                                                         
52221  Credit Card Issuing             c  N  *6021 National Commercial Banks (credit card issuing)               
                                             *6022 State Commercial Banks (credit card issuing)                  
                                             *6141 Personal Credit Institutions (credit card issuing)            
                                             *6153 Short-Term Business Credit Institutions, Except Agricultural  
                                                   (credit card issuing)                                         
52222  Sales Financing                 c  N  *6141 Personal Credit Institutions (installment sales finance)      
                                             *6153 Short-Term Business Credit Institutions, Except Agricultural  
                                                   (business sales finance).                                     
                                             *6159 Miscellaneous Business Credit Institutions (finance leasing   
                                                   combined with sales financing)                                
52229  Other Nondepository Credit      c                                                                         
522291 Consumer Lending                c  R  *6141 Personal Credit Institutions (except installment sales finance
                                                   and credit card issuing)                                      
522292 Real Estate Credit              u  R  *6111 Foreign Trade and International Banking Institutions (Federal 
                                                   Land Banks)                                                   
                                             *6159 Miscellaneous Business Credit Institutions (farm mortgage     
                                                   companies)                                                    
                                             *6162 Mortgage Bankers and Loan Correspondents (mortgage bankers and
                                                   originators)                                                  
522293 International Trade Financing   u  N  *6081 Branches and Agencies of Foreign Banks (international trade   
                                                   financing)                                                    
                                             *6082 Foreign Trade and International Banking Institutions          
                                                   (international trade financing)                               
                                             *6111 Federal and Federally-Sponsored Credit Agencies (trade banks) 
                                             *6159 Miscellaneous Business Credit Institutions (trade banks)      
522294 Secondary Market Financing      u  N  *6111 Federal and Federally Sponsored Credit Agencies (secondary    
                                                   market financing)                                             
                                             *6159 Miscellaneous Business Credit Institutions (secondary market  
                                                   financing)                                                    
522298 All Other Nondepository Credit  u  N  *5932 Used Merchandise Stores (pawnshops)                           
                                              6019 Central Reserve Depository Institutions, NEC                  
                                             *6081 Branches and Agencies of Foreign Banks (agencies, except      
                                                   international trade financing)                                
                                             *6082 Foreign Trade and International Banking Institutions (except  
                                                   international trade financing)                                
                                             *6111 Federal and Federally-Sponsored Credit Agencies (except trade 
                                                   banks, secondary market financing and Federal Land Banks)     
                                             *6141 Personal Credit Institutions (industrial nondeposit banks)    
                                             *6159 Miscellaneous Business Credit Institutions (except trade      
                                                   banks, farm mortgage companies, secondary market, financing,  
                                                   and finance leasing)                                          
5223   Activities Related to Credit    c                                                                         
52231  Mortgage and Nonmortgage Loan   c  E   6163 Loan Brokers                                                  
52232  Financial Transactions          c  N  *6099 Functions Related to Depository Banking, NEC (electronic funds
       Processing, Reserve, and                    transfer networks and clearinghouse associations)             
                                             *6153 Short-Term Business Credit Institutions, Except Agricultural  
                                                   (credit card service)                                         
                                             *7389 Business Services, NEC (credit card and validation service)   
52239  Other Activities Related to     c  N  *6099 Functions Related to Depository Banking, NEC (except          
       Credit Intermediation                       electronic funds transfer networks and clearinghouses, foreign
                                                   currency exchanges, escrow and fiduciary agencies and deposit 
                                                   brokers)                                                      
                                             *6162 Mortgage Bankers and Loan Correspondents (mortgage  servicing)



523    Securities, Commodity                                                                                     
5231   Securities and Commodity                                                                                  
52311  Investment Banking and          c  N  *6211 Security Brokers, Dealers, and Flotation Companies (security  
       Securities Dealing                          dealers and underwriters)                                     
52312  Securities Brokerage            c  N  *6211 Security Brokers, Dealers, and Flotation Companies (security  
                                                   brokers)                                                      
52313  Commodity Contracts Dealing     c  N  *6099 Functions Related to Depository Banking, NEC  (foreign        
                                                   currency exchange)                                            
                                             *6221 Commodity Contracts Brokers and Dealers (commodity dealers)   
                                             *6799 Investors, NEC (commodity contract trading companies)         
52314  Commodity Contracts Brokerage   c  N  *6221 Commodity Contracts Brokers and Dealers (commodity brokers)   
5232   Securities and Commodity                                                                                  
52321  Securities and Commodity           E   6231 Security and Commodity Exchanges                              
5239   Other Financial Investment                                                                                
                                             *6153 Short-Term Business Credit Institutions, Except Agricultural  
                                                   (except credit card service and issuing and business sales    
                                                   finance)                                                      
52391  Miscellaneous Intermediation    c  N  *6211 Security Brokers, Dealers, and Flotation Companies (except    
                                                   security and commodity dealers, security brokers and oil and  
                                                   gas lease brokers)                                            
                                             *6792 Oil Royalty Traders (investing on own account)                
                                             *6799 Investors, NEC (venture capital companies, investment clubs,  
                                                   and speculators for own account)                              
52392  Portfolio Management            c  N  *6282 Investment Advice (portfolio managers)                        
                                             *6371 Pension, Health, and Welfare Funds (managers)                 
                                             *6733 Trust, Except Educational, Religious, and Charitable          
                                                   (managers)                                                    
                                             *6799 Investors, NEC (commodity contract pool operators)            
52393  Investment Advice               c  R  *6282 Investment Advice (except portfolio managers)                 
52399  All Other Financial Investment  c                                                                         
523991 Trust, Fiduciary, and Custody   u  N   6091 Nondeposit Trust Facilities                                   
                                             *6099 Functions Related to Depository Banking, NEC  (escrow and     
                                                   fiduciary agencies)                                           
                                             *6289 Services Allied With the Exchange of Securities or            
                                                   Commodities,  NEC (security custodians)                       
                                             *6733 Trusts, Except Educational, Religious, and Charitable         
                                                   (administrators of private estates)                           
523999 Miscellaneous Financial         u  R  *6211 Security Brokers, Dealers, and Flotation Companies (oil and   
       Investment Activities                       gas lease brokers' officers)                                  
                                             *6289 Services Allied With the Exchange of Securities or            
                                                   Commodities, NEC (except securities custodians)               



524    Insurance Carriers and Related                                                                            
5241   Insurance Carriers                                                                                        
52411  Direct Life, Health, and        c                                                                         
524113 Direct Life Insurance Carriers  u  R  *6311 Life Insurance (life insurers-direct)                         
                                             *6321 Accident and Health Insurance (disability insurers-direct)    
                                             *6321 Accident and Health Insurance (health and medical             
                                                   insurers-direct)                                              
524114 Direct Health and Medical       u  R  *6324 Hospital and Medical Service Plans (health and medical        
       Insurance Carriers                          insurers-direct)                                              
52412  Direct Insurance (except Life,  c                                                                         
524126 Direct Property and Casualty    u  R  *6331 Fire, Marine, and Casualty Insurance (fire, marine, and       
       Insurance Carriers                          casualty insurers-direct, except contact lens insurance)      
                                             *6351 Surety Insurance (financial responsibility insurers-direct)   
524127 Direct Title Insurance          u  R  *6361 Title Insurance (title insurers-direct)                       
524128 Other Direct Insurance (except  u  R  *6331 Fire, Marine, and Casualty Insurance (contact lens insurance) 
                                              6399 Insurance Carriers, NEC                                       
52413  Reinsurance Carriers            c  N  *6311 Life Insurance (reinsurers)                                   
                                             *6321 Accident and Health Insurance (reinsurers)                    
                                             *6324 Hospital and Medical Service Plans (reinsurers)               
                                             *6331 Fire, Marine, and Casualty Insurance (reinsurers)             
                                             *6351 Surety Insurance (reinsurers)                                 
                                             *6361 Title Insurance (reinsurers)                                  
5242   Agencies, Brokerages, and                                                                                 
52421  Insurance Agencies and          c  R  *6411 Insurance Agents, Brokers, and Service (insurance agents and  
       Brokerages                                  brokers)                                                      
52429  Other Insurance Related         c                                                                         
524291 Claims Adjusting                c  N  *6411 Insurance Agents, Brokers, and Service (insurance claims      
                                                   adjusters)                                                    
524292 Third Party Administration of   u  N  *6371 Pension, Health, and Welfare Funds (administrators)           
                                             *6411 Insurance Agents, Brokers, and Service (processors)           
524298 All Other Insurance Related     u  N  *6411 Insurance Agents, Brokers, and Service (except processors,    
       Activities                                  agents and brokers, and claims adjusters)                     



525    Funds, Trusts, and Other        u                                                                         
5251   Insurance and Employee Benefit  u                                                                         
52511  Pension Funds                   u  N  *6371 Pension, Health, and Welfare Funds (pension funds)            
52512  Health and Welfare Funds        u  N  *6371 Pension, Health, and Welfare Funds (health and welfare funds) 
52519  Other Insurance Funds           u  N  *6321 Accident and Health Insurance (self insurers)                 
                                             *6324 Hospital and Medical Service Plans (self insurers)            
                                             *6331 Fire, Marine, and Casualty Insurance (self insurers)          
                                             *6733 Trusts, Except Educational, Religious, and Charitable         
                                                   (vacation funds for employees)                                
5259   Other Investment Pools and      u                                                                         
52591  Open-End Investment Funds       u  E   6722 Management Investment Offices, Open-End                       
52592  Trusts, Estates, and Agency     u  N  *6733 Trusts, Except Educational, Religious, and Charitable         
       Accounts                                    (personal trusts, estates, and agency accounts)               
52593  Real Estate Investment Trusts   u  E   6798 Real Estate Investment Trusts                                 
52599  Other Financial Vehicles        u  R  *6371 Pension, Health, and Welfare Funds (profit sharing funds)     
                                              6726 Unit Investment Trusts, Face-Amount Certificate Offices, and  
                                                   Closed-End Management Investment Offices                      



53     Real Estate and Rental and                                                                                



531    Real Estate                                                                                               
5311   Lessors of Real Estate                                                                                    
53111  Lessors of Residential          c  R   6513 Operators of Apartment Buildings                              
                                              6514 Operators of Dwellings Other Than Apartment                   
53112  Lessors of Nonresidential       c  N  *6512 Operators of Nonresidential Buildings (other except stadium   
       Buildings (except                           and arena owners)                                             
53113  Lessors of Miniwarehouses and   c  N  *4225 General Warehousing and Storage (miniwarehouses and           
       Self-Storage Units                          self-storage units)                                           
53119  Lessors of Other Real Estate    c  R   6515 Operators of Residential Mobile Home Sites                    
                                              6517 Lessors of Railroad Property                                  
                                              6519 Lessors of Real Property, NEC                                 
5312   Offices of Real Estate Agents                                                                             
53121  Offices of Real Estate Agents      N  *6531 Real Estate Agents Managers (agents and brokers)              
5313   Activities Related to Real                                                                                
53131  Real Estate Property Managers   c                                                                         
531311 Residential Property Managers   u  N  *6531 Real Estate Agents and Managers (managers-residential, real   
                                                   estate)                                                       
531312 Nonresidential Property         u  N  *6531 Real Estate Agents and Managers (managers-nonresidential, real
       Managers                                    estate)                                                       
53132  Offices of Real Estate          c  N  *6531 Real Estate Agents and Managers (appraisers)                  
53139  Other Activities Related to     c  N  *6531 Real Estate Agents and Managers (except real estate managers, 
       Real Estate                                 condominium management, cemetery management, agents and       
                                                   brokers, and appraisers)                                      



532    Rental and Leasing Services                                                                               
5321   Automotive Equipment Rental                                                                               
53211  Passenger Car Rental and                                                                                  
532111 Passenger Car Rental            c  E   7514 Passenger Car Rental                                          
532112 Passenger Car Leasing           c  E   7515 Passenger Car Leasing                                         
53212  Truck, Utility Trailer, and RV     N   7513 Truck Rental and Leasing Without Drivers                      
                                              7519 Utility Trailers and Recreational Vehicle Rental              
5322   Consumer Goods Rental                                                                                     
53221  Consumer Electronics and           N  *7359 Equipment Rental and Leasing, NEC (appliances, TV, VCR, and   
       Appliances Rental                           electronic equipment rental)                                  
53222  Formal Wear and Costume Rental     N  *7299 Miscellaneous Personal Services, NEC (formal wear and costume 
                                                   rental)                                                       
                                             *7819 Services Allied to Motion Picture Production (wardrobe rental 
                                                   for motion picture film production)                           
53223  Video Tape and Disc Rental         E   7841 Video Tape Rental                                             
53229  Other Consumer Goods Rental                                                                               
532291 Home Health Equipment Rental    u  N  *7352 Medical Equipment Rental and Leasing (home health furniture   
                                                   and equipment rental and leasing)                             
532292 Recreational Goods Rental       u  N  *7999 Amusement and Recreation Services, NEC (canoe, pleasure boats,
                                                   bicycles, motorcycles, moped, go carts, etc. rental)          
532299 All Other Consumer Goods        u  R  *7359 Equipment Rental and Leasing, NEC (except transportation      
       Rental                                      equipment, industrial equipment, and consumer electronics,    
                                                   appliances, and home and garden equipment)                    
5323   General Rental Centers                                                                                    
53231  General Rental Centers             N  *7359 Equipment Rental and Leasing, NEC (general rental centers)    
5324   Commercial and Industrial                                                                                 
53241  Construction, Transportation,                                                                             
532411 Commercial Air, Rail, and       u  N  *4499 Water Transportation Services, NEC (boat and ship rental,     
       Water Transportation Equipment              commercial)                                                   
                                             *4741 Rental of Railroad Cars (rental of railroad cars)             
                                             *7359 Equipment Rental and Leasing, NEC (aircraft rental and        
                                                   leasing)                                                      
532412 Construction, Mining, and       u  R  *7353 Heavy Construction Equipment Rental and Leasing (without      
       Forestry Machinery and                      operators)                                                    
                                             *7359 Equipment Rental and Leasing, NEC (oil field and well drilling
                                                   equipment)                                                    
53242  Office Machinery and Equipment     N  *7359 Equipment Rental and Leasing (office machine rental and       
       Rental and Leasing                          leasing)                                                      
                                              7377 Computer Rental and Leasing                                   
53249  Other Commercial and               N  *7352 Medical Equipment Rental and Leasing (medical machinery and   
       Industrial Machinery and                    equipment)                                                    
                                             *7359 Equipment Rental and Leasing, NEC (industrial truck and       
                                                   equipment rental and leasing)                                 
                                             *7819 Services Allied to Motion Picture Production (motion picture  
                                                   equipment rental)                                             
                                             *7922 Theatrical Producers (Except Motion Picture) and Miscellaneous
                                                   Theatrical Services (theatrical equipment rental)             



533    Lessors of Nonfinancial                                                                                   
5331   Lessors of Nonfinancial                                                                                   
53311  Lessors of Nonfinancial            R  *6792 Oil Royalty Traders (except investors on own account)         
                                              6794 Patent Owners and Lessors                                     



54     Professional, Scientific, and                                                                             



541    Professional, Scientific, and                                                                             
5411   Legal Services                                                                                            
54111  Offices of Lawyers                 E   8111 Legal Services                                                
54112  Offices of Notaries                L        Null Set for U.S.                                             
54119  Other Legal Services                                                                                      
541191 Title Abstract and Settlement   u  E   6541 Title Abstract Offices                                        
541199 All Other Legal Services        u  N  *7389 Business Services, NEC (process services, patent agents,      
                                                   notaries public, paralegal services )                         
5412   Accounting, Tax Preparation,                                                                              
54121  Accounting, Tax Preparation,                                                                              
541211 Offices of Certified Public     u  N  *8721 Accounting, Auditing, and Bookkeeping Services (auditing      
       Accountants                                 accountants)                                                  
541213 Tax Preparation Services        c  E   7291 Tax Return Preparation Services                               
541214 Payroll Services                u  N  *7819 Services Allied to Motion Picture Production (talent payment  
                                                   services)                                                     
                                             *8721 Accounting, Auditing, and Bookkeeping Services (payroll       
                                                   services)                                                     
541219 Other Accounting Services       u  N  *8721 Accounting, Auditing, and Bookkeeping Services (other         
                                                   accounting services)                                          
5413   Architectural, Engineering,                                                                               
54131  Architectural Services             E   8712 Architectural Services                                        
54132  Landscape Architectural            R  *0781 Landscape Counseling and Planning (except horticultural       
       Services                                    consulting)                                                   
                                             *8748 Business Consulting Services, NEC (urban planners and         
                                                   industrial development organizations)                         
54133  Engineering Services               R   8711 Engineering Services                                          
                                             *8748 Business Consulting Services, NEC (traffic engineering        
                                                   consulting)                                                   
54134  Drafting Services                  N  *7389 Business Services, NEC (drafting service)                     
54135  Building Inspection Services       N  *7389 Business Services, NEC (home and building inspection services)
                                             *1081 Metal Mining Services (geophysical surveying and mapping)     
                                             *1382 Oil and Gas Field Exploration Services (geophysical surveying 
                                                   and mapping)                                                  
                                             *1481 Nonmetallic Minerals Services, Except Fuels (geophysical      
                                                   surveying and mapping)                                        
54136  Geophysical Surveying and          N  *8713 Surveying Services (geophysical surveying )                   
54137  Surveying and Mapping (except      N  *7389 Business Services, NEC (map making services)                  
                                             *8713 Surveying Services (except geophysical surveying)             
54138  Testing Laboratories               R  *8734 Testing Laboratories (except veterinary testing laboratories) 
5414   Specialized Design Services                                                                               
54141  Interior Design Services           N  *7389 Business Services, NEC (interior design)                      
54142  Industrial Design Services         N  *7389 Business Services, NEC (industrial design)                    
54143  Graphic Design Services            R   7336 Commercial Art and Graphic Design                             
                                             *8099 Health and Allied Services, NEC (medical artists)             
54149  Other Specialized Design           N  *7389 Business Services, NEC (fashion and other design services)    
5415   Computer Systems Design and                                                                               
54151  Computer Systems Design and                                                                               
541511 Custom Computer Programming     u  E   7371 Computer Programming Services                                 
541512 Computer Systems Design         u  N   7373 Computer Integrated Systems Design                            
                                             *7379 Computer Related Services, NEC (computer systems consultants) 
541513 Computer Facilities Management  u  E   7376 Computer Facilities Management Services                       
541519 Other Computer Related          u  R  *7379 Computer Related Services, NEC (except computer systems       
       Services                                    consultants and disk and diskette conversion and              
                                                   recertification)                                              
5416   Management, Scientific, and                                                                               
54161  Management Consulting Services                                                                            
541611 Administrative Management and   c  N  *8742 Management Consulting Services (administrative management and 
       General Management Consulting               general management consulting)                                
                                             *7361 Employment Agencies (executive placement services)            
541612 Human Resources and Executive   c  N  *8742 Management Consulting Services (human resources and personnel 
       Search Consulting Services                  management consulting)                                        
                                             *8999 Services, NEC (actuarial consulting)                          
541613 Marketing Consulting Services   u  N  *8742 Management Consulting Services (marketing consulting)         
                                             *4731 Arrangement of Transportation of Freight and Cargo (freight   
                                                   rate-auditors and tariff consulting)                          
541614 Process, Physical               u  N  *8742 Management Consulting Services (manufacturing management,     
       Distribution, and Logistics                 physical distribution, and site location consulting)          
541618 Other Management Consulting     u  N  *8748 Business Consulting Services, NEC (except educational testing 
       Services                                    and consulting, economic consulting, safety and security,     
                                                   agriculture consulting, urban planning and industrial         
                                                   development organizations)                                    
54162  Environmental Consulting           N  *8999 Services, NEC (environmental consultants)                     
54169  Other Scientific and Technical     N  *0781 Landscape Counseling and Planning (horticulture consulting)   
                                             *8748 Business Consulting Services, NEC (safety, security,          
                                                   agriculture, and economic, consultants)                       
                                             *8999 Services, NEC (scientific and related consulting services)    
5417   Scientific Research and                                                                                   
54171  Research and Development in        N  *3721 Aircraft (research and development)                           
                                             *3724 Aircraft Engines and Engine Parts (research and development)  
                                             *3728 Aircraft Parts and Auxiliary Equipment, NEC (research and     
                                                   development)                                                  
                                             *3761 Guided missiles and Space Vehicles (research and development) 
                                             *3764 Guided missile and Space Vehicle Propulsion Units and         
                                                   Propulsion Unit Parts (research and development)              
                                             *3769 Guided Missile Space Vehicle Parts and Auxiliary Equipment,   
                                                   NEC (research and development)                                
                                              8731 Commercial Physical and Biological Research                   
                                             *8733 Noncommercial Research Organizations (physical, engineering   
                                                   and life sciences)                                            
54172  Research and Development in        N  *8732 Commercial Economic, Sociological, and Educational Research   
       the Social Sciences and                     (social sciences and humanities)                              
                                             *8733 Noncommercial Research Organizations (social sciences and     
                                                   humanities)                                                   
5418   Advertising and Related                                                                                   
54181  Advertising Agencies               E   7311 Advertising Agencies                                          
54182  Public Relations Agencies          E   8743 Public Relations Services                                     
54183  Media Buying Agencies              N  *7319 Advertising, NEC (media buying services)                      
54184  Media Representatives              E   7313 Radio, Television, and Publishers' Advertising Representatives
54185  Display Advertising                N   7312 Outdoor Advertising Services                                  
                                             *7319 Advertising, NEC (display advertising, except outdoor)        
54186  Direct Mail Advertising            R  *7331 Direct Mail Advertising Services (except mailing list         
                                                   compilers)                                                    
54187  Advertising Material               N  *7319 Advertising, NEC (advertising materials distributor)          
                                             *7389 Business Services, NEC (distribution of telephone directories 
                                                   on a fee or contract basis)                                   
                                             *5199 Nondurable Goods, NEC (advertising specialities goods         
                                                   distributors)                                                 
54189  Other Services Related to          N  *7319 Advertising, NEC (except media buying, display advertising,   
       Advertising                                 except outdoor; and advertising material distributors)        
                                             *7389 Business Services, NEC (sign painting and lettering, showcard 
                                                   painting, mannequin decorating service and other advertising  
                                                   related business services)                                    
5419   Other Professional,                                                                                       
54191  Marketing Research and Public      N  *8732 Commercial Economic, Sociological, and Educational Research   
       Opinion Polling                             (market research and opinion research)                        
54192  Photographic Services                                                                                     
541921 Photography Studios, Portrait   u  E   7221 Photographic Studios, Portrait                                
541922 Commercial Photography          u  R  *7335 Commercial Photography (except when combined with a variety of
                                                   aircraft based services)                                      
                                             *8099 Health and Allied Services, NEC (medical photography)         
54193  Translation and Interpretation     N  *7389 Business Services, NEC (translation and interpretation        
       Services                                    services)                                                     
54194  Veterinary Services                R   0741 Veterinary Services for Livestock                             
                                              0742 Veterinary Services for Animal Specialties                    
                                             *8734 Testing Laboratories (veterinary testing laboratories)        
54199  All Other Professional,            N  *7389 Business Services (appraisers, except insurance and real      
       Scientific, and Technical                   estate, and miscellaneous professional, scientific, and       
       Services                                    technical services)                                           



55     Management of Companies and                                                                               



551    Management of Companies and                                                                               
5511   Management of Companies and                                                                               
55111  Management of Companies and                                                                               
551111 Offices of Bank Holding         u  E   6712 Offices of Bank Holding Companies                             
551112 Offices of Other Holding        u  E   6719 Offices of Holding Companies, NEC                             
551114 Corporate, Subsidiary, and      c  N        These establishments were included as auxiliaries in the 1987 
       Regional Managing Offices                   Standard Industrial Classification                            



56     Administrative and Support and                                                                            



561    Administrative and Support                                                                                
5611   Office Administrative Services                                                                            
56111  Office Administrative Services     R  *8741 Management Services (except construction management)          
5612   Facilities Support Services                                                                               
56121  Facilities Support Services        E   8744 Facilities Support Management Services                        
5613   Employment Services                                                                                       
56131  Employment Placement Agencies      R  *7299 Miscellaneous Personal Services, NEC (babysitting bureaus)    
                                             *7361 Employment Agencies (except executive placing services)       
                                             *7819 Services Allied to Motion Picture Production (casting bureaus)
                                             *7922 Theatrical Producers and Miscellaneous Theatrical Services    
                                                   (casting agencies)                                            
56132  Temporary Help Services            N  *7363 Help Supply Services (except employee leasing service)        
56133  Employee Leasing Services          N  *7363 Help Supply Services (except temporary help service)          
5614   Business Support Services                                                                                 
56141  Document Preparation Services      N  *7338 Secretarial and Court Reporting (except court reporting)      
56142  Telephone Call Centers                                                                                    
561421 Telephone Answering Services    u  N  *7389 Business Services, NEC (telephone answering)                  
561422 Telemarketing Bureaus           u  N  *7389 Business Services, NEC (telemarketing bureaus and telephone   
                                                   soliciting)                                                   
56143  Business Service Centers                                                                                  
561431 Private Mail Centers            u  N  *7389 Business Services, NEC (private mail centers and mailbox      
                                                   rental)                                                       
561439 Other Business Service Centers  u  R  *7334 Photocopying and Duplicating Services (except instant         
       (including Copy Shops)                      printing)                                                     
                                             *7389 Business Services, NEC (other business service centers, except
                                                   private mail centers and mailbox rental)                      
56144  Collection Agencies                E   7322 Adjustment and Collection Services                            
56145  Credit Bureaus                     E   7323 Credit Reporting Services                                     
56149  Other Business Support                                                                                    
561491 Repossession Services           u  N  *7389 Business Services, NEC (recovery and repossession services)   
561492 Court Reporting and Stenotype   u  N  *7338 Secretarial and Court Reporting (except secretarial)          
561499 All Other Business Support      u  N  *7389 Business Services, NEC (business support services except      
       Services                                    telephone answering, telemarketing bureaus, private mail      
                                                   centers and repossession services)                            
5615   Travel Arrangement and                                                                                    
56151  Travel Agencies                    E   4724 Travel Agencies                                               
56152  Tour Operators                     E   4725 Tour Operators                                                
56159  Other Travel Arrangement and                                                                              
561591 Convention and Visitors         u  N  *7389 Business Services, NEC (convention and visitors bureaus,      
       Bureaus                                     tourist information bureaus)                                  
561599 All Other Travel Arrangement    u  N  *4729 Arrangement of Passenger Transportation, NEC (except          
       and Reservation Services                    arrangement of vanpools and carpools)                         
                                             *7389 Business Services, NEC (reservation systems: hotel &      
                                                   restaurants and time-share condominium exchange)              
                                             *7922 Theatrical Producers (except motion pictures) and             
                                                   Miscellaneous Theatrical Services (theatrical ticket agencies)
                                             *7999 Amusement and Recreation Services, NEC (ticket agencies)      
                                             *8699 Membership Organizations, NEC (travel motor clubs)            
5616   Investigation and Security                                                                                
56161  Investigation, Guard, and                                                                                 
561611 Investigation Services          c  N  *7381 Detective, Guard, and Armored Car Services (detective         
                                                   services)                                                     
561612 Security Guards and Patrol      c  N  *7381 Detective, Guard,  and Armored Car Services (guard services)  
561613 Armored Car Services            c  N  *7381 Detective, Guard, and Armored Car Services (armored car       
                                                   services)                                                     
56162  Security Systems Services                                                                                 
561621 Security Systems Services       c  E   7382 Security Systems Services                                     
561622 Locksmiths                      c  N  *7699 Repair Shops and Related Services, NEC (locksmith shops)      
5617   Services to Buildings and                                                                                 
56171  Exterminating and Pest Control     R  *4959 Sanitary Services, NEC (mosquito eradication)                 
                                             *7342 Disinfecting and Pest Control Services (exterminating and pest
                                                   control)                                                      
                                             *4581 Airports, Flying Fields, and Airport Terminal Services        
                                                   (airplane cleaning and janitorial services)                   
56172  Janitorial Services                R  *7342 Disinfecting and Pest Control Services (except exterminating) 
                                             *7349 Building Cleaning and Maintenance Services, NEC (except       
                                                   lighting maintenance services)                                
56173  Landscaping Services               R   0782 Lawn and Garden Services                                      
                                              0783 Ornamental Shrub and Tree Services                            
56174  Carpet and Upholstery Cleaning     E   7217 Carpet and Upholstery Cleaning                                
                                             *7349 Building Cleaning and Maintenance Services, NEC (lighting     
                                                   maintenance service)                                          
56179  Other Services to Buildings        N  *7389 Business Services, NEC (swimming pool cleaning and            
       and Dwellings                               maintenance)                                                  
                                             *7699 Repair Shops and Related Services, NEC (furnace, duct,        
                                                   chimney, gutter, and drain cleaning services)                 
5619   Other Support Services                                                                                    
56191  Packaging and Labeling             N  *7389 Business Services, NEC (packaging and labeling services)      
56192  Convention and Trade Show          N  *7389 Business Services, NEC (convention and trade show services)   
56199  All Other Support Services         N  *7389 Business Services, NEC (other support services except         
                                                   packaging and labeling, convention and trade shows services,  
                                                   convention and visitor bureaus, tourist information bureaus)  



562    Waste Management and                                                                                      
5621   Waste Collection                c                                                                         
56211  Waste Collection                c                                                                         
562111 Solid Waste Collection          u  N  *4212 Local Trucking Without Storage (solid waste collection without
                                                   disposal)                                                     
562112 Hazardous Waste Collection      u  N  *4212 Local Trucking Without Storage (hazardous waste collection    
                                                   without disposal)                                             
562119 Other Waste Collection          u  N  *4212 Local Trucking Without Storage (other waste collection without
                                                   disposal)                                                     
5622   Waste Treatment and Disposal    c                                                                         
56221  Waste Treatment and Disposal    c                                                                         
562211 Hazardous Waste Treatment and   u  N  *4953 Refuse Systems (hazardous waste treatment and disposal)       
562212 Solid Waste Landfill            u  N  *4953 Refuse Systems (solid waste landfills)                        
562213 Solid Waste Combustors and      u  N  *4953 Refuse Systems (solid waste combustors and incinerators)      
562219 Other Nonhazardous Waste        u  N  *4953 Refuse Systems (other nonhazardous waste treatment and        
       Treatment and Disposal                      disposal)                                                     
5629   Remediation and Other Waste     c                                                                         
56291  Remediation Services            c  N  *1799 Special Trade Contractors, NEC (asbestos abatement and lead   
                                                   paint removal contractors)                                    
                                             *4959 Sanitary Services, NEC (remediation services)                 
56292  Materials Recovery Facilities   c  N  *4953 Refuse Systems (materials recovery facilities)                
56299  All Other Waste Management      c                                                                         
562991 Septic Tank and Related         u  N  *7359 Equipment Rental and Leasing, NEC (portable toilet rental)    
                                             *7699 Repair Shops and Related Services, NEC (cesspool and septic   
                                                   tank cleaning)                                                
562998 All Other Miscellaneous Waste   u  R  *4959 Sanitary Services, NEC (all but remediation services, malaria 
       Management Services                         control, mosquito eradication, snowplowing, street sweeping,  
                                                   and airport runway vacuuming)                                 
                                             *7699 Repair Shops and Related Services, NEC (sewer cleaning and    
                                                   rodding)                                                      



61     Educational Services                                                                                      



611    Educational Services                                                                                      
6111   Elementary and Secondary                                                                                  
61111  Elementary and Secondary        c  E   8211 Elementary and Secondary Schools                              
6112   Junior Colleges                                                                                           
61121  Junior Colleges                    E   8222 Junior Colleges and Technical Institutes                      
6113   Colleges, Universities, and                                                                               
61131  Colleges, Universities, and        E   8221 Colleges, Universities, and Professional Schools              
6114   Business Schools and Computer                                                                             
61141  Business and Secretarial           E   8244 Business and Secretarial Schools                              
61142  Computer Training                  R  *8243 Data Processing Schools (except computer repair training)     
61143  Professional and Management        N  *8299 Schools and Educational Services, NEC (professional and       
       Development Training                        management development training)                              
6115   Technical and Trade Schools                                                                               
61151  Technical and Trade Schools                                                                               
611511 Cosmetology and Barber Schools  u  N  *7231 Beauty Shops (beauty and cosmetology schools)                 
                                             *7241 Barber Shops (barber colleges)                                
611512 Flight Training                 u  N  *8249 Vocational Schools, NEC (aviation schools, excluding flying   
                                                   instruction)                                                  
                                             *8299 Schools and Educational Services, NEC (flying instruction)    
611513 Apprenticeship Training         u  N  *8249 Vocational Schools, NEC (vocational apprenticeship training)  
                                             *8243 Data Processing Schools (computer repair training)            
611519 Other Technical and Trade       u  N  *8249 Vocational Schools, NEC (except aviation and flight training  
       Schools                                     and apprenticeship training)                                  
                                             *8299 Schools and Educational Services, NEC (modeling and cooking   
                                                   schools)                                                      
6116   Other Schools and Instruction                                                                             
                                             *7911 Dance Studios, Schools, and Halls (dance instructors, and     
                                                   professional and other dance schools)                         
61161  Fine Arts Schools                  N  *8299 Schools and Educational Services, NEC (art, drama, and music  
                                                   schools)                                                      
61162  Sports and Recreation              N  *7999 Amusement and Recreation Services, NEC (baseball, basketball, 
       Instruction                                 bowling, gymnastic, judo, karate, parachute, scuba and skin   
                                                   diving, skating, ski, swimming, tennis, and other sports      
                                                   instruction; and sports instructional schools and camps)      
61163  Language Schools                   N  *8299 Schools and Educational Services, NEC (language schools)      
61169  All Other Schools and                                                                                     
611691 Exam Preparation and Tutoring   u  N  *8299 Schools and Educational Services, NEC (exam preparation and   
                                                   tutoring)                                                     
611692 Automobile Driving Schools      u  N  *8299 Schools and Educational Services, NEC (automobile driving     
                                                   instruction)                                                  
611699 All Other Miscellaneous         u  N  *7999 Amusement and Recreation Services, NEC (nonathletic           
       Schools and Instruction                     recreational instruction)                                     
                                             *8299 Schools and Educational Services, NEC (except professional and
                                                   management training, aviation and flight training, fine arts  
                                                   schools, language schools, exam preparation and tutoring,     
                                                   automobile driving schools, and educational support services) 
6117   Educational Support Services                                                                              
61171  Educational Support Services       N  *8299 Schools and Educational Services NEC (except instruction)     
                                             *8748 Business Consulting Services, NEC (educational test           
                                                   development and evaluation services, educational testing      
                                                   services, and educational consultants)                        



62     Health Care and Social                                                                                    



621    Ambulatory Health Care                                                                                    
6211   Offices of Physicians                                                                                     
62111  Offices of Physicians                                                                                     
621111 Offices of Physicians (except   u  N  *8011 Offices and Clinics of Doctors of Medicine (except mental     
       Mental Health Specialists)                  health specialists)                                           
                                             *8031 Offices and Clinics of Doctors of Osteopathy (except mental   
                                                   health specialists)                                           
621112 Offices of Physicians, Mental   u  N  *8011 Offices and Clinics of Doctors of Medicine (mental health     
       Health Specialists                          specialists)                                                  
                                             *8031 Offices and Clinics of Doctors of Osteopathy (mental health   
                                                   specialists)                                                  
6212   Offices of Dentists                                                                                       
62121  Offices of Dentists                E   8021 Offices and Clinics of Dentists                               
6213   Offices of Other Health                                                                                   
62131  Offices of Chiropractors           E   8041 Offices and Clinics of Chiropractors                          
62132  Offices of Optometrists            E   8042 Offices and Clinics of Optometrists                           
62133  Offices of Mental Health           N  *8049 Offices and Clinics of Health Practitioners, NEC (mental      
       Practitioners (except                       health practitioners except physicians)                       
62134  Offices of Physical,               N  *8049 Offices and Clinics of Health Practitioners, NEC (physical,   
       Occupational and Speech                     occupational, recreational and speech therapists, and         
       Therapists, and Audiologists                audiologists)                                                 
62139  Offices of All Other Health                                                                               
621391 Offices of Podiatrists          u  E   8043 Offices and Clinics of Podiatrists                            
621399 Offices of All Other            u  N  *8049 Offices and Clinics of Health Practitioners, NEC (except      
       Miscellaneous Health                        mental health practitioners, physical, occupational, speech   
       Practitioners                               therapists, and audiologists)                                 
6214   Outpatient Care Centers                                                                                   
62141  Family Planning Centers            N  *8093 Speciality Outpatient Facilities, NEC (family planning        
                                                   centers)                                                      
                                             *8099 Health and Allied Services, NEC (childbirth preparation)      
62142  Outpatient Mental Health and       N  *8093 Specialty Outpatient Facilities, NEC (mental health           
       Substance Abuse Centers                     facilities)                                                   
62149  Other Outpatient Care Centers                                                                             
621491 HMO Medical Centers             u  N  *8011 Offices and Clinics of Doctors of Medicine (HMO Medical       
                                                   Centers)                                                      
621492 Kidney Dialysis Centers         u  E   8092 Kidney Dialysis Centers                                       
621493 Freestanding Ambulatory         u  N  *8011 Offices and Clinics of Doctors of Medicine (surgical and      
       Surgical and Emergency Centers              emergency centers)                                            
621498 All Other Outpatient Care       u  N  *8093 Specialty Outpatient Facilities, NEC (except family planning  
       Centers                                     and mental health centers)                                    
6215   Medical and Diagnostic                                                                                    
62151  Medical and Diagnostic                                                                                    
621511 Medical Laboratories            u  R  *8071 Medical Laboratories (except diagnostic imaging centers)      
621512 Diagnostic Imaging Centers      u  N  *8071 Medical Laboratories (diagnostic imaging centers)             
6216   Home Health Care Services                                                                                 
62161  Home Health Care Services          E   8082 Home Health Care Services                                     
6219   Other Ambulatory Health Care                                                                              
62191  Ambulance Services                 N  *4119 Local Passenger Transportation, NEC (land ambulance)          
                                             *4522 Air Transportation, Nonscheduled (air ambulance)              
62199  All Other Ambulatory Health                                                                               
621991 Blood and Organ Banks           u  N  *8099 Health and Allied Services, NEC (blood and organ banks)       
621999 All Other Miscellaneous         u  N  *8099 Health and Allied Services, NEC (except blood and organ banks,
       Ambulatory Health Care                      medical artists, medical photography, and childbirth          
       Services                                    preparation classes)                                          



622    Hospitals                                                                                                 
6221   General Medical and Surgical                                                                              
62211  General Medical and Surgical       R   8062 General Medical and Surgical Hospitals                        
                                             *8069 Specialty Hospitals, Except Psychiatric (children's hospitals)
6222   Psychiatric and Substance                                                                                 
62221  Psychiatric and Substance          R   8063 Psychiatric Hospitals                                         
                                             *8069 Specialty Hospitals, Except Psychiatric (substance abuse      
                                                   hospitals)                                                    
6223   Specialty (except Psychiatric                                                                             
62231  Specialty (except Psychiatric      R  *8069 Specialty Hospitals, Except Psychiatric (except children's and
       and Substance Abuse) Hospitals              substance abuse hospitals)                                    



623    Nursing and Residential Care                                                                              
6231   Nursing Care Facilities                                                                                   
62311  Nursing Care Facilities            N  *8051 Skilled Nursing Care Facilities (except continuing care       
                                                   retirement communities)                                       
                                             *8052 Intermediate Care Facilities (except continuing care          
                                                   retirement communities and mental retardation facilities)     
                                             *8059 Nursing and Personal Care Facilities, NEC (except continuing  
                                                   care retirement communities)                                  
6232   Residential Mental                                                                                        
62321  Residential Mental Retardation     N  *8052 Intermediate Care Facilities (mental retardation facilities)  
62322  Residential Mental Health and      N  *8361 Residential Care (mental health and substance abuse           
       Substance Abuse Facilities                  facilities)                                                   
6233   Community Care Facilities for                                                                             
62331  Community Care Facilities for                                                                             
623311 Continuing Care Retirement      u  N  *8051 Skilled Nursing Care Facilities (continuing care retirement   
       Communities                                 communities)                                                  
                                             *8052 Intermediate Care Facilities (continuing care retirement      
                                                   communities)                                                  
                                             *8059 Nursing and Personal Care Facilities, NEC (continuing care    
                                                   retirement communities)                                       
623312 Homes for the Elderly           u  N  *8361 Residential Care (homes for the elderly)                      
6239   Other Residential Care                                                                                    
62399  Other Residential Care             N  *8361 Residential Care (except mental health and substance abuse    
       Facilities                                  facilities, homes for the elderly)                            



624    Social Assistance                                                                                         
6241   Individual and Family Services                                                                            
62411  Child and Youth Services           N  *8322 Individual and Family Social Services (child and youth        
                                                   services)                                                     
62412  Services for the Elderly and       N  *8322 Individual and Family Social Services (services for the       
       Persons with Disabilities                   elderly and disabled)                                         
62419  Other Individual and Family        N  *8322 Individual and Family Social Services (except services for    
       Services                                    children, youth, elderly, disabled; food, housing, emergency  
                                                   and relief)                                                   
6242   Community Food and Housing,                                                                               
62421  Community Food Services            N  *8322 Individual and Family Social Services (food services)         
62422  Community Housing Services                                                                                
624221 Temporary Shelters              u  N  *8322 Individual and Family Social Services (temporary shelter)     
624229 Other Community Housing         u  N  *8322 Individual and Family Social Services (housing services except
       Services                                    temporary shelter)                                            
62423  Emergency and Other Relief         N  *8322 Individual and Family Social Services (emergency and relief   
       Services                                    services)                                                     
6243   Vocational Rehabilitation                                                                                 
62431  Vocational Rehabilitation          E   8331 Job Training and Vocational Rehabilitation Services           
6244   Child Day Care Services                                                                                   
62441  Child Day Care Services            E   8351 Child Day Care Services                                       



71     Arts, Entertainment, and                                                                                  



711    Performing Arts, Spectator                                                                                
7111   Performing Arts Companies                                                                                 
71111  Theater Companies and Dinner       N  *5812 Eating Places (dinner theaters)                               
                                             *7922 Theatrical Producers (Except Motion Pictures) and             
                                                   Miscellaneous Theatrical Services (theater companies, opera   
                                                   companies)                                                    
71112  Dance Companies                    N  *7922 Theatrical Producers (Except Motion Pictures) and             
                                                   Miscellaneous Theatrical Services (ballet and dance companies)
71113  Musical Groups and Artists         N  *7929 Bands, Orchestras, Actors, and Entertainment Groups (musical  
                                                   groups and artists and orchestras)                            
71119  Other Performing Arts              N  *7929 Bands, Orchestras, Actors, and Entertainment Groups, (except  
       Companies                                   musical groups, artists, actors, and actresses)               
                                             *7999 Amusement and Recreation Services, NEC (circus companies and  
                                                   traveling carnival shows)                                     
7112   Spectator Sports                                                                                          
71121  Spectator Sports                                                                                          
711211 Sports Teams and Clubs          c  N  *7941 Professional Sports Clubs and Promoters (professional sports  
                                                   clubs)                                                        
711212 Racetracks                      u  N  *7948 Racing, Including Track Operations (track operations)         
711219 Other Spectator Sports          u  N  *7948 Racing, Including Track Operations  (except track operators)  
                                             *7999 Amusement and Recreation Services, NEC (professional athletes)
7113   Promoters of Performing Arts,                                                                             
71131  Promoters of Performing Arts,      N  *6512 Operators of Nonresidential Buildings (stadium and arena      
       Sports, and Similar Events                  owners)                                                       
                                             *7922 Theatrical Producers (Except Motion Picture) and Miscellaneous
                                                   Theatrical Services (theater operators)                       
                                             *7941 Professional Sports Clubs and Promoters (stadium operators)   
                                             *7999 Amusement and Recreation Services, NEC (state fairs,          
                                                   agriculture fairs and county fairs with facilities)           
71132  Promoters of Performing Arts,      N  *7922 Theatrical Producers (Except Motion Picture) and Miscellaneous
       Sports, and Similar Events                  Theatrical Services (theatrical promoters)                    
                                             *7941 Professional Sports Clubs and Promoters (sports promoters)    
                                             *7999 Amusement and Recreation Services, NEC (state fairs,          
                                                   agriculture fairs and county fairs without facilities)        
7114   Agents and Managers for                                                                                   
71141  Agents and Managers for            N  *7389 Business Services, NEC (agents and brokers for authors and    
       Artists, Athletes,                          artists and speaker bureaus)                                  
                                             *7922 Theatrical Producers (Except Motion Picture) and Miscellaneous
                                                   Theatrical Services (theatrical agents)                       
                                             *7941 Professional Sports Clubs and Promoters (sports agents)       
7115   Independent Artists, Writers,                                                                             
                                             *7383 News Syndicates (independent news correspondents)             
                                             *7641 Reupholstery and Furniture Repair (antique furniture          
                                                   restoration)                                                  
                                             *7699 Repair Shops and Related Services, NEC (taxidermists and      
                                                   antique repair and restoration, except antique car            
                                                   restoration)                                                  
71151  Independent Artists, Writers,      N  *7819 Services Allied to Motion Picture Production (film directors  
       and Performers                              and related motion picture production services, independent)  
                                             *7922 Theatrical Producers (Except Motion Picture) and Miscellaneous
                                                   Theatrical Services (costume design, theatrical)              
                                             *7929 Bands, Orchestras, Actors, and Other Entertainers and         
                                                   Entertainment Groups (actors and actresses)                   
                                             *8999 Services, NEC (authors, artists, and related technical        
                                                   services, independent)                                        



712    Museums, Historical Sites, and                                                                            
7121   Museums, Historical Sites, and                                                                            
71211  Museums                            R  *8412 Museums and Art Galleries (except historic and heritage sites)
71212  Historical Sites                   N  *8412 Museums and Art Galleries (historic and heritage sites)       
71213  Zoos and Botanical Gardens         R  *8422 Arboreta and Botanical or Zoological Gardens (except nature   
                                                   parks and reserves)                                           
71219  Nature Parks and Other Similar     N  *7999 Amusement and Recreation Services, NEC (caverns and           
       Institutions                                miscellaneous commercial parks)                               
                                             *8422 Arboreta and Botanical or Zoological Gardens (nature parks and
                                                   reserves)                                                     



713    Amusement, Gambling, and                                                                                  
7131   Amusement Parks and Arcades                                                                               
71311  Amusement and Theme Parks          E   7996 Amusement Parks                                               
71312  Amusement Arcades                  R  *7993 Coin-Operated Amusement Devices (amusement arcades)           
7132   Gambling Industries                                                                                       
71321  Casinos (except Casino Hotels)     N  *7999 Amusement and Recreation Services, NEC (casinos, except hotel 
                                                   casinos)                                                      
71329  Other Gambling Industries          N  *7993 Coin-Operated Amusement Devices (slot machine operators)      
                                             *7999 Amusement and Recreation Services, NEC (lottery, bingo,       
                                                   bookie, and other gambling operations)                        
7139   Other Amusement and Recreation                                                                            
71391  Golf Courses and Country Clubs     N   7992 Public Golf Courses                                           
                                             *7997 Membership Sports and Recreation Clubs (golf clubs)           
71392  Skiing Facilities                  N  *7999 Amusement and Recreation Services, NEC (skiing facilities)    
71393  Marinas                            E   4493 Marinas                                                       
71394  Fitness and Recreational           N   7991 Physical Fitness Facilities                                   
                                             *7997 Membership Sports and Recreation Clubs (recreation clubs with 
                                                   facilities)                                                   
                                             *7999 Amusement and Recreation Services, NEC (nonmembership         
                                                   recreation facilities)                                        
71395  Bowling Centers                    E   7933 Bowling Centers                                               
71399  All Other Amusement and            N  *7911 Dance Studios, Schools, and Halls (except instruction)        
                                             *7993 Amusement and Recreation Services, NEC (except amusement      
                                                   arcades and slot machine operators)                           
                                             *7997 Membership Sports and Recreation Clubs (recreation clubs      
                                                   without facilities)                                           
                                             *7999 Amusement and Recreation Services, NEC (except circuses,      
                                                   professional athletes, caverns and other commercial parks,    
                                                   skiing facilities, casinos and other gambling operations,     
                                                   amusement and recreation facilities, sports instruction,      
                                                   sports equipment rental                                       



72     Accommodation and Food                                                                                    



721    Accommodation                                                                                             
7211   Traveler Accommodation                                                                                    
72111  Hotels (except Casino Hotels)      R  *7011 Hotels and Motels (hotels and motels, except casino hotels)   
                                             *7041 Organization Hotels and Lodging Houses, on Membership Basis   
                                                   (hotels)                                                      
72112  Casino Hotels                      N  *7011 Hotels and Motels (casino hotels)                             
72119  Other Traveler Accommodation                                                                              
721191 Bed-and-Breakfast Inns          c  N  *7011 Hotels and Motels (bed and breakfast inns)                    
721199 All Other Traveler              u  N  *7011 Hotels and Motels (except hotels, motels, and bed and         
       Accommodation                               breakfast inns)                                               
7212   RV (Recreational Vehicle)                                                                                 
72121  RV (Recreational Vehicle)                                                                                 
721211 RV (Recreational Vehicle)       c  E   7033 Recreational Vehicle Parks and Campgrounds                    
721214 Recreational and Vacation       u  E   7032 Sporting and Recreational Camps                               
7213   Rooming and Boarding Houses                                                                               
72131  Rooming and Boarding Houses        R   7021 Rooming and Boarding Houses                                   
                                             *7041 Organization Hotels and Lodging Houses, on Membership Basis   
                                                   (except hotels)                                               



722    Food Services and Drinking                                                                                
7221   Full-Service Restaurants                                                                                  
72211  Full-Service Restaurants           N  *5812 Eating Places (full-service restaurants)                      
7222   Limited-Service Eating Places                                                                             
72221  Limited-Service Eating Places                                                                             
722211 Limited-Service Restaurants     u  N  *5812 Eating Places (limited-service restaurants)                   
722212 Cafeterias                      u  N  *5812 Eating Places (cafeterias)                                    
                                             *5461 Retail Bakeries (snacks)                                      
722213 Snack and Nonalcoholic          u  N  *5812 Eating Places (snack and nonalcoholic beverage bars)          
7223   Special Food Services                                                                                     
72231  Food Service Contractors           N  *4789 Transportation Services, NEC (dining car operations on a fee  
                                                   or contract basis)                                            
                                             *5812 Eating Places (food service contractors)                      
72232  Caterers                           N  *5812 Eating Places (caterers)                                      
72233  Mobile Food Services               N  *5963 Direct Selling Establishments (mobile food wagons)            
7224   Drinking Places (Alcoholic                                                                                
72241  Drinking Places (Alcoholic         E   5813 Drinking Places (alcoholic beverages)                         



81     Other Services (except Public                                                                             



811    Repair and Maintenance                                                                                    
8111   Automotive Repair and                                                                                     
81111  Automotive Mechanical and                                                                                 
811111 General Automotive Repair       c  E   7538 General Automotive Repair Shops                               
811112 Automotive Exhaust System       c  E   7533 Automotive Exhaust System Repair Shops                        
811113 Automotive Transmission Repair  u  E   7537 Automotive Transmission Repair Shops                          
811118 Other Automotive Mechanical     u  E   7539 Automotive Repair Shops, NEC                                  
81112  Automotive Body, Paint,                                                                                   
811121 Automotive Body, Paint, and     c  E   7532 Top, Body, and Upholstery Repair Shops and Paint Shops        
811122 Automotive Glass Replacement    c  R   7536 Automotive Glass Replacement Shops                            
                                             *7549 Automotive Services, Except Repair and Carwashes (automotive  
                                                   window tinting)                                               
81119  Other Automotive Repair and                                                                               
811191 Automotive Oil Change and       u  N  *7549 Automotive Services, Except Repair and Carwashes (lubricating 
       Lubrication Shops                           service, automotive)                                          
811192 Car Washes                      c  E   7542 Carwashes                                                     
811198 All Other Automotive Repair     u  R  *7534 Tire Retreading and Repair Shops (repair)                     
                                             *7549 Automotive Services, Except Repair and Carwashes (except      
                                                   automotive window tinting, lubricating, and towing)           
8112   Electronic and Precision                                                                                  
81121  Electronic and Precision                                                                                  
811211 Consumer Electronics Repair     u  N  *7622 Radio and Television Repair Shops (other stereo, TV, VCR, and 
       and Maintenance                             radio)                                                        
                                             *7629 Electrical and Electronic Repair Shops, NEC (other consumer   
                                                   equipment except computer, TV, stereo, VCR, and radio)        
                                             *7699 Repair Shops and Related Services, NEC (camera repair)        
811212 Computer and Office Machine     u  N   7378 Computer Maintenance and Repair (except retailing new         
       Repair and Maintenance                      computers from a storefront and repairing)                    
                                             *7629 Electrical and Electronic Repair Shops, NEC (business and     
                                                   office machine repair, electrical)                            
                                             *7699 Repair Shops and Related Services, NEC (typewriter repair)    
811213 Communication Equipment Repair  u  N  *7622 Radio and Television Repair Shops (other telecommunication    
       and Maintenance                             equipment repair)                                             
                                             *7629 Electrical and Electronic Repair Shops, NEC (telephone set    
                                                   repair)                                                       
811219 Other Electronic and Precision  u  N  *7629 Electrical and Electronic Repair Shops, NEC (electrical       
       Equipment Repair and                        measuring instrument repair and calibration, medical          
       Maintenance                                 electrical equipment repair)                                  
                                             *7699 Repair Shops and Related Services, NEC (dental instrument     
                                                   repair, laboratory instrument repair, medical equipment and   
                                                   other electronic and precision equipment repair, except       
                                                   typewriters)                                                  
8113   Commercial and Industrial                                                                                 
                                             *7623 Refrigeration and Air-Conditioning Services and Repair Shops  
                                                   (commercial refrigerator equipment repair)                    
                                              7692 Welding Repair                                                
                                             *7694 Armature Rewinding Shops (repair)                             
81131  Commercial and Industrial          R  *7699 Repair Shops and Related Services, NEC (other non-automotive  
       Machinery and Equipment                     transportation equipment and industrial machines and          
       (except Automotive and                      equipment)                                                    
8114   Personal and Household Goods                                                                              
81141  Home and Garden Equipment and                                                                             
811411 Home and Garden Equipment       c  N  *7699 Repair Shops and Related Services, NEC (lawnmower repair      
       Repair and Maintenance                      shops, sharpening and repairing knives, saws and tools)       
811412 Appliance Repair and            c  N  *7623 Refrigeration and Air-Conditioning Service and Repair Shops   
       Maintenance                                 (except commercial and retailing new refrigerators from a     
                                                   storefront and repairing)                                     
                                             *7629 Electrical and Electronic Repair Shops, NEC (appliance repair,
                                                   electrical; washing machine repair; electric razor repair     
                                                   (except retailing new appliances from a storefront and        
                                                   repairing))                                                   
                                             *7699 Repair Shops and Related Services, NEC (gas appliance repair  
                                                   service, sewing machine repair, stove repair shops, and other 
                                                   non-electrical appliance)                                     
81142  Reupholstery and Furniture         R  *7641 Reupholstery and Furniture Repair (except antique furniture   
       Repair                                      restoration)                                                  
81143  Footwear and Leather Goods         R  *7251 Shoe Repair and Shoeshine Parlors (shoe repair shops)         
                                             *7699 Repair Shops and Related Services (leather goods repair shops,
                                                   luggage repair shops, pocketbook repair shops)                
81149  Other Personal and Household       N  *3732 Boat Building and Repairing (pleasure boat repair)            
                                             *7219 Laundry and Garment Services, NEC (alteration and repair)     
                                              7631 Watch, Clock, and Jewelry Repair                              
                                             *7699 Repair Shops and Related Services, NEC (except industrial,    
                                                   electronic, home and garden, appliance, and leather goods)    



812    Personal and Laundry Services                                                                             
8121   Personal Care Services          c                                                                         
81211  Hair, Nail, and Skin Care       c                                                                         
812111 Barber Shops                    u  R  *7241 Barber Shops (except barber colleges)                         
812112 Beauty Salons                   u  R  *7231 Beauty Shops (except beauty and cosmetology schools and       
                                                   manicure and pedicure salons)                                 
812113 Nail Salons                     u  N  *7231 Beauty Shops (manicure and pedicure salons)                   
81219  Other Personal Care Services    c                                                                         
812191 Diet and Weight Reducing        u  N  *7299 Miscellaneous Personal Services, NEC (diet and weight reducing
       Centers                                     services)                                                     
812199 Other Personal Care Services    u  N  *7299 Miscellaneous Personal Services, NEC (personal care services) 
8122   Death Care Services             c                                                                         
81221  Funeral Homes and Funeral       c  R  *7261 Funeral Services and Crematories (funeral homes and services) 
81222  Cemeteries and Crematories      c  R  *6531 Real Estate Agents and Managers (cemetery management)         
                                              6553 Cemetery Subdividers and Developers                           
                                             *7261 Funeral Services and Crematories (crematories)                
8123   Drycleaning and Laundry         c                                                                         
81231  Coin-Operated Laundries and     c  E   7215 Coin-Operated Laundry and Drycleaning                         
81232  Drycleaning and Laundry         c  R   7211 Power Laundries, Family and Commercial                        
                                              7212 Garment Pressing, and Agents for Laundries and Drycleaners    
                                              7216 Drycleaning Plants, Except Rug Cleaning                       
                                             *7219 Laundry and Garment Services, NEC (except diaper service and  
                                                   clothing alteration and repair)                               
                                             *7389 Business Services, NEC (apparel pressing service for the      
                                                   trade)                                                        
81233  Linen and Uniform Supply        c                                                                         
812331 Linen Supply                    u  R   7213 Linen Supply                                                  
                                             *7219 Laundry and Garment Services, NEC (diaper service)            
812332 Industrial Launderers           u  E   7218 Industrial Launderers                                         
8129   Other Personal Services         c                                                                         
81291  Pet Care (except Veterinary)    c  R  *0752 Animal Speciality Services, Except Veterinary (pet care       
       Services                                    services, except veterinary)                                  
81292  Photofinishing                  c                                                                         
812921 Photofinishing Laboratories     c  N  *7384 Photofinishing Laboratories (except one-hour)                 
812922 One-Hour Photofinishing         c  N  *7384 Photofinishing Laboratories (one-hour)                        
                                             *7299 Miscellaneous Personal Services, NEC (valet parking services) 
81293  Parking Lots and Garages        c  R   7521 Automobile Parking                                            
                                             *7251 Shoe Repair Shops and Shoeshine Parlors (shoeshine parlors)   
81299  All Other Personal Services     c  R  *7299 Miscellaneous Personal Services, NEC (except diet and weight  
                                                   reducing services, personal care services, valet parking      
                                                   services, and formal wear and costume rental service)         
                                             *7389 Miscellaneous Business Services (bail bonding)                



813    Religious, Grantmaking, Civic,                                                                            
8131   Religious Organizations         c                                                                         
81311  Religious Organizations         c  E   8661 Religious Organizations                                       
8132   Grantmaking and Giving          c                                                                         
81321  Grantmaking and Giving          c                                                                         
813211 Grantmaking Foundations         u  E   6732 Educational, Religious, and Charitable Trusts                 
813212 Voluntary Health Organizations  u  N  *8399 Social Services, NEC (voluntary health organizations)         
813219 Other Grantmaking and Giving    u  N  *8399 Social Services, NEC (grantmaking and giving)                 
8133   Social Advocacy Organizations   c                                                                         
81331  Social Advocacy Organizations   c                                                                         
813311 Human Rights Organizations      u  N  *8399 Social Services, NEC (human rights organizations)             
813312 Environment, Conservation and   u  N  *8399 Social Services, NEC (environment, conservation, and wildlife 
       Wildlife Organizations                      advocacy)                                                     
                                             *8699 Membership Organizations, NEC (humane societies)              
813319 Other Social Advocacy           u  N  *8399 Social Services, NEC (except human rights, environment,       
       Organizations                               conservation and wildlife organizations, grantmaking and      
                                                   giving, and voluntary health organizations)                   
8134   Civic and Social Organizations  c                                                                         
81341  Civic and Social Organizations  c  N  *8641 Civic, Social, and Fraternal Organizations (except condominium
                                                   and homeowner associations)                                   
                                             *8699 Membership Organizations, NEC (except humane societies, farm  
                                                   business organizations, athletic associations, and travel     
                                                   motor clubs)                                                  
8139   Business, Professional, Labor,  c                                                                         
81391  Business Associations           c  R   8611 Business Associations                                         
                                             *8699 Membership Organizations, NEC (farm business organizations)   
81392  Professional Organizations      c  E   8621 Professional Membership Organizations                         
81393  Labor Unions and Similar Labor  c  E   8631 Labor Unions and Similar Labor Organizations                  
81394  Political Organizations         c  E   8651 Political Organizations                                       
81399  Other Similar Organizations     c  R  *6531 Real Estate Agents and Managers (condominium associations)    
                                             *8641 Civic, Social, and Fraternal Organizations (condominium and   
                                                   homeowner associations)                                       
                                             *8699 Membership Organizations, NEC (athletic associations)         



814    Private Households                                                                                        
8141   Private Households                                                                                        
81411  Private Households                 E   8811 Private Households                                            



92     Public Administration                       Public Administration                                         



921    Executive, Legislative, and     u                                                                         
9211   Executive, Legislative, and     u                                                                         
92111  Executive Offices               u  E   9111 Executive Offices                                             
92112  Legislative Bodies              u  E   9121 Legislative Bodies                                            
92113  Public Finance Activities       u  E   9311 Public Finance, Taxation, and Monetary Policy                 
92114  Executive and Legislative       u  E   9131 Executive and Legislative Office, Combined                    
92115  American Indian and Alaska      u  N  *8641 Civic, Social, and Fraternal Organizations (Indian Tribal     
       Native Tribal Governments                   Councils)                                                     
92119  Other General Government        u  E   9199 General Government, NEC                                       



922    Justice, Public Order, and      u                                                                         
9221   Justice, Public Order, and      u                                                                         
92211  Courts                          u  E   9211 Courts                                                        
92212  Police Protection               u  E   9221 Police Protection                                             
92213  Legal Counsel and Prosecution   u  E   9222 Legal Counsel and Prosecution                                 
92214  Correctional Institutions       u  E   9223 Correctional Institutions                                     
92215  Parole Offices and Probation    u  N  *8322 Individual and Family Social Services (parole and probation   
       Offices                                     offices)                                                      
92216  Fire Protection                 u  E   9224 Fire Protection                                               
92219  Other Justice, Public Order,    u  E   9229 Public Order and Safety, NEC                                  



923    Administration of Human         u                                                                         
9231   Administration of Human         u                                                                         
92311  Administration of Education     u  E   9411 Administration of Educational Programs                        
92312  Administration of Public        u  E   9431 Administration of Public Health Programs                      
92313  Administration of Human         u  E   9441 Administration of Social, Human Resource and Income           
       Resource Programs (except                   Maintenance Programs                                          
92314  Administration of Veterans'     u  E   9451 Administration of Veterans' Affairs, Except Health and        
       Affairs                                     Insurance                                                     



924    Administration of               u                                                                         
9241   Administration of               u                                                                         
92411  Administration of Air and       u  E   9511 Air and Water Resource and Solid Waste Management             
92412  Administration of Conservation  u  E   9512 Land, Mineral, Wildlife, and Forest Conservation              



925    Administration of Housing       u                                                                         
9251   Administration of Housing       u                                                                         
92511  Administration of Housing       u  E   9531 Administration of Housing Programs                            
92512  Administration of Urban         u  E   9532 Administration of Urban Planning and Community and Rural      
       Planning and Community and                  Development                                                   



926    Administration of Economic      u                                                                         
9261   Administration of Economic      u                                                                         
92611  Administration of General       u  E   9611 Administration of General Economic Programs                   
92612  Regulation and Administration   u  R  *9621 Regulation and Administration of Transportation Programs      
       of Transportation Programs                  (except air traffic control)                                  
92613  Regulation and Administration   u  E   9631 Regulation and Administration of Communications, Electric,    
       of Communications, Electric,                Gas, and Other Utilities                                      
92614  Regulation of Agricultural      u  E   9641 Regulation of Agricultural Marketing and Commodities          
92615  Regulation, Licensing, and      u  E   9651 Regulation, Licensing, and Inspection of Miscellaneous        
       Inspection of Miscellaneous                 Commercial Sectors                                            



927    Space Research and Technology   u                                                                         
9271   Space Research and Technology   u                                                                         
92711  Space Research and Technology   u  E   9661 Space Research and Technology                                 



928    National Security and           u                                                                         
9281   National Security and           u                                                                         
92811  National Security               u  E   9711 National Security                                             
92812  International Affairs           u  E   9721 International Affairs                                         

Revised  7/29/1998