NAICS 238110

Overview

The North American Industry Classification System (NAICS) is the federal standard for grouping business establishments to support collection, analysis, and publication of U.S. economic statistics. Developed under the Office of Management and Budget and adopted in 1997 to replace SIC, NAICS is maintained jointly with Canada and Mexico and is currently presented on a 2022 vintage basis. ¹

NAICS 238110 covers establishments primarily engaged in pouring and finishing concrete foundations and structural elements, including grout and shotcrete work, for new construction, additions, alterations, maintenance, and repairs. Federal statistical programs, including the Economic Census, use this definition to tabulate and publish industry data. ²

See also on G2X:

• G2X — NAICS 238110 overview
• G2X — NAICS 238120 Structural Steel and Precast Concrete Contractors
• G2X — NAICS 237310 Highway, Street, and Bridge Construction

What this NAICS covers

• Concrete pouring and finishing for foundations and structural elements. ³
• Footing and foundation concrete contracting. ³
• Concrete pumping/placement at construction sites. ³
• Grout, shotcrete, and gunite applications. ³
• Mud-jacking/slab-jacking to raise settled concrete. ³
• Construction of poured-concrete retaining walls (non-anchored). ³
• Structural concrete slabs, floors, and walls (non-paving). ²

Related NAICS and PSC codes

Descriptors and groupings are based on official NAICS materials and Census construction guidance. ⁴

Scope notes and cross-references

• Public street, highway, and sidewalk paving is classified under NAICS 237310, not 238110. Private driveways and parking lots are typically classified under 238990. ²
• Installation/erection of structural steel or precast components and placement/tying of reinforcing steel (rebar) are classified under 238120. ²
• Foundation excavation or drilling is classified under 238910. Anchored earth-retaining systems are classified under 237990. ²

2022 Economic Census coverage (use of this code)

The 2022 Economic Census publishes industry statistics using the 2022 NAICS vintage. For Sector 23 (Construction), releases include First Look (broad levels) and Geographic Area Statistics with detail to 6-digit NAICS, which encompass 238110. ⁵

Frequently asked questions

• What work qualifies under NAICS 238110?

  Work includes pouring/finishing concrete foundations and structural elements, grout and shotcrete, concrete pumping, footing work, mud-jacking, and non-anchored poured-concrete retaining walls. It covers new construction, additions, alterations, maintenance, and repairs as defined by Census. ³

• How does 238110 differ from 238120?

  NAICS 238110 centers on placing/finishing cast-in-place concrete foundations and structural elements. NAICS 238120 covers erecting structural steel and precast concrete and installing reinforcing steel (rebar/mesh), not the pouring/finishing of concrete itself. ²

• Are driveways or sidewalks coded to 238110?

  Public streets and sidewalks fall under 237310. Residential driveways and private parking areas are generally classified under 238990; NAICS 238110 excludes concrete paving work. ²

• Are retaining walls included in 238110?

  Poured-concrete retaining walls (not using anchored earth systems) are included in 238110. Anchored earth retaining structures map to 237990; masonry retaining walls map to 238140. ³

Useful resources

• G2X — NAICS 238110 overview
• U.S. Census — NAICS main site and search (includes 2022 vintage navigation). ¹
• U.S. Census — 2017 NAICS Manual (official industry definitions and cross-references). ²
• U.S. Census — 2022 Economic Census: How data are disseminated (explains use of 2022 NAICS). ⁵

References

1. U.S. Census Bureau — North American Industry Classification System (NAICS) main page (includes NAICS definition and 2022 NAICS search). https://www.census.gov/naics/
2. U.S. Census Bureau — North American Industry Classification System: United States, 2017 (official manual; see 238110 description and cross-references). https://www2.census.gov/library/reference/naics/publications/2017-NAICS-Manual.pdf
3. U.S. Census Bureau — LEHD Snapshot Documentation S2023_R2024Q4, Selected Codebook Value Labels (NAICS labels and examples including 238110/237990). https://lehd.ces.census.gov/data/lehd-snapshot-doc/latest/appendices/value_labels.html
4. U.S. Census Bureau — Employer Categories and Corresponding Establishment NAICS Industries (Construction specialty trade groupings including 238110, 238120, etc.). https://www.census.gov/programs-surveys/esp/guidance/employer.html
5. U.S. Census Bureau — How 2022 Economic Census Data is Disseminated (uses 2022 NAICS vintage). https://www.census.gov/programs-surveys/economic-census/year/2022/guidance/how-2022-ecdata-disseminated.html