NAICS 238160

Overview

The North American Industry Classification System (NAICS) is the U.S. standard for classifying business establishments to support the collection, analysis, and publication of economic statistics. Developed under the Office of Management and Budget with the Economic Classification Policy Committee in partnership with Statistics Canada and Mexico’s INEGI, NAICS replaced SIC in 1997 and is updated on a five-year cycle; the current vintage is 2022. ¹
NAICS 238160 covers establishments primarily engaged in roofing activities. Per official descriptions, the industry includes treating roofs by spraying, painting, or coating and installing skylights; work may involve new construction, additions, alterations, maintenance, and repairs. Census programs are implementing and reporting on the 2022 NAICS vintage across releases through 2027. ²

See also on G2X:

• G2X — NAICS 238160 overview
• G2X — NAICS 238170
• G2X — NAICS 238130

What this NAICS covers

• Installation of roofing systems for new construction and re-roofing projects. ¹
• Roof maintenance and repair services (leak remediation, replacement of damaged sections). ¹
• Roof treatments such as spraying, painting, or coating. ¹
• Skylight installation as part of roof work. ¹
• Installation of sheet-metal roofing. ¹
• Installation of shake and shingle roofing. ¹

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	238170	Siding Contractors
NAICS	238130	Framing Contractors
NAICS	238190	Other Foundation, Structure, and Building Exterior Contractors

Cross‑references and boundaries (official)

• Installing roof trusses and sheathing attached to trusses is classified under NAICS 238130, not NAICS 238160. ¹
• Installing downspouts, gutters, fascia, and soffits is classified under NAICS 238170. ¹
• Roof painting is part of NAICS 238160; general interior/exterior wall painting is NAICS 238320. ¹

Frequently asked questions

• What activities qualify under NAICS 238160?
  NAICS 238160 includes roof installation and re-roofing, roof treatments (spraying, painting, coating), skylight installation, and roof maintenance and repair. Coverage spans new work, additions, alterations, maintenance, and repairs as defined in official industry descriptions. ¹

• Are gutters and downspouts part of NAICS 238160?
  No. Installation of downspouts, gutters, fascia, and soffits is classified under NAICS 238170, not under NAICS 238160, per the official cross-references. ¹

• Does NAICS 238160 cover both residential and commercial projects?
  The classification focuses on the nature of roofing work (installation, treatment, repair) rather than the type of customer or building. Official sources do not specify residential versus commercial scope. Not specified by official sources. ⁴

• When did Census begin publishing on the 2022 NAICS basis?
  Census began publishing data on the 2022 NAICS basis with the 2022 Economic Census First Look in 2024 and plans full adoption across programs by the end of 2027, with limited exceptions for certain surveys. ²

Useful resources

• G2X — NAICS 238160 overview
• U.S. Census Bureau — 2017 NAICS Manual (official industry descriptions, including 238160). ¹
• U.S. Census Bureau — Implementation of the 2022 NAICS (vintage and timeline). ²
• U.S. Census Bureau — Economic Census by Industry (access 2022 sector tables). ³
• U.S. Census Bureau — 2022 NAICS Descriptions (reference file hosting 2022 industry definitions). ⁴

References

1. U.S. Census Bureau. 2017 North American Industry Classification System (NAICS) Manual. https://www.census.gov/library/publications/2017/econ/2017-naics-manual.html
2. U.S. Census Bureau. The Census Bureau’s Implementation of the 2022 NAICS. https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
3. U.S. Census Bureau. Economic Census by Industry. https://www.census.gov/programs-surveys/economic-census/data/tables/industry.html
4. U.S. Census Bureau. Nonemployer Statistics — 2022 NAICS Descriptions (2022–2023). https://www.census.gov/programs-surveys/nonemployer-statistics/technical-documentation/reference/naics-descriptions.html