NAICS 112920

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying business establishments to support the collection, analysis, and publication of statistics on the U.S. economy. Developed under the Office of Management and Budget (OMB) and adopted in 1997, NAICS was created by the U.S. Economic Classification Policy Committee with Statistics Canada and Mexico’s INEGI; the current reference for federal statistics is NAICS 2022. ¹

Within NAICS 2022, industry 112920 covers establishments primarily engaged in raising horses, mules, donkeys, and other equines. Equine boarding falls under support activities (115210), while owners entering horses in racing are classified in spectator sports (711219). Classification in Animal Production follows subsector rules (e.g., animal production must account for at least half of agricultural output). ²

See also on G2X:

• G2X — NAICS 112920 overview
• G2X — NAICS 115210 Support Activities for Animal Production
• G2X — NAICS 711219 Other Spectator Sports

What this NAICS covers

• Raising horses for sale or transfer of ownership as the primary business activity. ²
• Raising mules and donkeys as farm or ranch operations. ²
• Raising other equines (e.g., ponies, burros) as the principal line of production. ²
• Establishments classified to Animal Production where equine production represents one-half or more of total agricultural production. ²
• Animal-raising operations conducted in varied environments (open range, pasture, confinement) consistent with Animal Production practices. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	115210	Support Activities for Animal Production
NAICS	711219	Other Spectator Sports
PSC	8820	Live Animals, Not Raised for Food
PSC	8710	Forage and Feed

Key exclusions and boundaries

• Equine boarding and related support services are classified in 115210, not in 112920. ²
• Owners participating in horse racing or other spectator events are classified in 711219, not in 112920. ²

Federal data and reporting considerations

• For the 2022 Economic Census, most Agriculture sector industries are excluded; coverage in Sector 11 is limited to support activities. Codes 111 and 112, including 112920, are not covered in Economic Census statistics. ³
• NAICS remains the required structure for federal statistical reporting and is used alongside NAPCS for product coding in Census programs. ³

Frequently asked questions

• How does NAICS 112920 define the industry?
  Establishments primarily engaged in raising horses, mules, donkeys, and other equines are classified in Horses and Other Equine Production when these activities represent the main line of business. General Animal Production rules apply to mixed operations to determine the primary industry classification. ²

• Are horse boarding stables included in 112920?
  No. Equine boarding and related services fall under Support Activities for Animal Production, NAICS 115210, because the activity supports animal producers rather than producing animals for sale as the primary output. ²

• Are racehorse owners or training operations reported in 112920?
  No. Owners entering horses in racing or other spectator events are classified under Other Spectator Sports, NAICS 711219. This distinction separates equine production from entertainment-oriented activities like racing and event promotion. ²

• Is NAICS 112920 included in the 2022 Economic Census?
  No. Sector 11 coverage in 2022 excludes NAICS 111 and 112 industries; only certain support activities—industry groups 1151 and 1152—are included in tabulations. ³

• Which PSCs commonly align with equine-related purchases?
  For procurement, PSC 8820 (Live Animals, Not Raised for Food) may apply to live equines, and PSC 8710 covers forage and feed. Agencies assign PSCs based on the specific item or service purchased and internal coding guidance. ⁴

Useful resources

• U.S. Census Bureau — NAICS industry materials for Sector 11 and related cross-references (includes 112920 definitions). ²
• Census Economic Census guidance: NAICS codes, coverage, and “codes not covered” for 2022. ³
• GSA — Product and Service Code (PSC) Manual (April 2025), including PSC 8820 and 8710. ⁴

References

1. U.S. Census Bureau — 2017 North American Industry Classification System (NAICS) Manual (NAICS overview and history). https://www.census.gov/library/publications/2017/econ/2017-naics-manual.html
2. U.S. Census Bureau — NAICS Sector 11 (Animal Production) industry definitions, including 112920 Horses and Other Equine Production (with cross-references). https://www.census.gov/naics/resources/archives/sect11.html
3. U.S. Census Bureau — 2022 Economic Census: NAICS Codes & Understanding Industry Classification Systems (Codes Not Covered). https://www.census.gov/programs-surveys/economic-census/year/2022/technical-documentation/code-lists/understanding-naics-redirect.html
4. Acquisition.gov — Product and Service Codes (PSC) Manual, April 2025 (PSC 8820, 8710 and related guidance). https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf