NAICS 238170

Overview

The North American Industry Classification System (NAICS) is the shared framework used by U.S. federal statistical programs to categorize business establishments for economic data collection and publication. Developed under the Office of Management and Budget with Canada and Mexico, NAICS replaced the SIC system in 1997; the current U.S. statistical “vintage” is 2022. ¹

NAICS 238170 is titled “Siding Contractors” and sits in Sector 23 (Construction), Subsector 238 (Specialty Trade Contractors), Industry Group 2381 (Foundation, Structure, and Building Exterior Contractors). Federal data products list the code and industry title as “Siding Contractors.” ⁴

See also on G2X:

• NAICS 238170
• NAICS 238160
• NAICS 238190

What this NAICS covers

• Exterior building siding installation and replacement. Not specified by official sources ²
• Over-cladding/retrofit siding scopes on existing structures. Not specified by official sources ²
• Removal of existing siding as part of replacement projects. Not specified by official sources ²
• Associated exterior trim, soffit, and fascia work integral to siding scopes. Not specified by official sources ²
• Integration of weather-resistive barriers, flashing, and sealants within siding scopes. Not specified by official sources ²
• Minor repair of siding systems (e.g., panel or plank replacement). Not specified by official sources ²

Related NAICS and PSC codes

NAICS items are drawn from Census’ “Foundation, Structure, and Building Exterior Contractors” grouping. ³
PSC items reference GSA’s Product and Service Code (PSC) Manual. ⁵

Type	Code	Descriptor
NAICS	238160	Roofing Contractors
NAICS	238190	Other Foundation, Structure, and Building Exterior Contractors
PSC	Z2AZ	Repair or Alteration of Other Administrative Facilities and Service Buildings
PSC	Z2FZ	Repair or Alteration of Other Residential Buildings

Frequently asked questions

• What is NAICS 238170 used for in federal data?
  It classifies establishments whose primary business is siding contracting within the Specialty Trade Contractors subsector, enabling consistent reporting and tabulation across programs that publish construction industry statistics. ³

• What specific activities are officially listed for 238170?
  Official Census resources provide the industry title but do not enumerate detailed activities beyond the scope implied by “Siding Contractors.” Where detail is needed beyond the title, it is not specified by official sources. ²

• How does 238170 differ from 238160 (Roofing Contractors)?
  Both are in the same industry group for building exterior trades; roofing-focused establishments generally align to 238160, whereas siding-focused establishments align to 238170. Group resources list each as distinct industries. ³

• Which PSC codes commonly appear with siding work?
  Building siding scopes typically fall under real property repair/alteration or maintenance PSCs, such as Z2AZ and Z2FZ; maintenance analogs (Z1-series) and new construction (Y1-series) may apply depending on project purpose. ⁵

• Has 238170 changed under the 2022 NAICS vintage?
  Census transitioned programs to the 2022 NAICS beginning with 2022 Economic Census releases; specific change notes for 238170 are not detailed on the implementation page. Not specified by official sources. ¹

Useful resources

• G2X — NAICS 238170
• Census: The Census Bureau’s implementation of the 2022 NAICS (what NAICS is; 2022 vintage; adoption timeline). ¹
• Census: 2022 NAICS descriptions landing (official descriptions repository for 2022–2023). ²
• Census: LEHD value labels for NAICS (includes “238170 Siding Contractors”). ⁴
• Census: Economic Census — by Industry (tables for 2022 NAICS, including Sector 23 Construction). ⁶
• Acquisition.gov: PSC Manual (code definitions for Z1/Z2/Y1 categories). ⁵

References

1. U.S. Census Bureau — The Census Bureau’s Implementation of the 2022 North American Industry Classification System (NAICS): https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
2. U.S. Census Bureau — Nonemployer Statistics: Industry Reference Files, 2022 NAICS Descriptions (2022–2023): https://www.census.gov/programs-surveys/nes/technical-documentation/reference/naics-descriptions.html
3. U.S. Census Bureau — Employer Categories and Corresponding Establishment NAICS Industries (Construction 238D group listing including 238170): https://www.census.gov/programs-surveys/esp/guidance/employer.html
4. U.S. Census Bureau — LEHD Snapshot Documentation, Selected Codebook Value Labels (includes NAICS labels such as 238170 Siding Contractors): https://lehd.ces.census.gov/data/lehd-snapshot-doc/latest/appendices/value_labels.html
5. Acquisition.gov — Product and Service Codes (PSC) Manual, April 2025 (Z1/Z2/Y1 real property categories): https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf
6. U.S. Census Bureau — Economic Census by Industry (tables for 2022 NAICS, including Sector 23 Construction): https://www.census.gov/programs-surveys/economic-census/data/tables/industry.html