NAICS 238310

Overview

The North American Industry Classification System (NAICS) is the framework Federal statistical agencies use to categorize business establishments so they can collect, analyze, and publish data about the U.S. economy. Created under the Office of Management and Budget and adopted in 1997 to replace SIC, NAICS was developed jointly by the U.S., Canada, and Mexico; the current statistical vintage for dissemination is 2022. ¹

Within NAICS 2022, code 238310 covers establishments primarily engaged in drywall, plaster work, acoustical work, and building insulation. Work spans new construction, additions, alterations, maintenance, and repairs; plaster work includes applying plain or ornamental plaster and installing lath to receive plaster. ²

What this NAICS covers

• Drywall installation and related construction contracting. ²
• Plastering (plain or ornamental), including lath installation to receive plaster. ²
• Acoustical ceiling and panel system installation. ²
• Building thermal and sound insulation installation. ²
• Soundproofing construction contracting. ²
• Ceiling construction contractors’ work for new builds, additions, and repairs. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	238320	Painting and Wall Covering Contractors; distinct from drywall/insulation work. 3
NAICS	238330	Flooring Contractors; not drywall, plaster, or insulation activities. 3
NAICS	238340	Tile and Terrazzo Contractors; separate from 238310 scope. 3
NAICS	238390	Other Building Finishing Contractors; excludes drywall, plaster, and insulation. 3

NAICS 238310 in the 2022 structure

• Placement: Sector 23 Construction → Subsector 238 Specialty Trade Contractors → Industry group 2383 Building Finishing Contractors → National industry 238310. ⁴
• 2022 adoption: Census programs began releasing data on a 2022-NAICS basis with the 2022 Economic Census; broader program adoption continues per the official implementation timeline. ⁵

Small business size standard (SBA)

• Revenue-based size standard for 238310: $19.0 million in average annual receipts (effective March 17, 2023). ⁶

Frequently asked questions

• What activities fall under NAICS 238310?
  Drywall construction, plastering (including ornamental plaster and lath), acoustical work, and building insulation are in scope. The definition covers new work, additions, alterations, maintenance, and repairs for these trades. ²

• Are pipe and boiler insulation services included in 238310?
  No. Official NAICS cross-references place pipe and boiler insulation outside the drywall/insulation contracting industry definition for this code in archived guidance. ²

• How does 238310 differ from 238390 and 238320?
  238390 excludes drywall, plaster, and insulation work, while 238320 covers painting and wall coverings. Drywall, plaster, acoustical, and building insulation work sit in 238310. ³

• What is the current SBA small business size standard for 238310?
  SBA’s table of small business size standards lists 238310 at $19.0 million in average annual receipts, effective March 17, 2023. ⁶

Useful resources

• G2X — NAICS 238310 overview
• Census guidance: NAICS codes and industry classification overview (industry structure; 2022 vintage). ¹
• Census implementation timeline for NAICS 2022 (program adoption milestones). ⁵
• Census Employer/Nonemployer program categories listing 238310 within specialty trades. ⁷
• SBA Table of Small Business Size Standards (current $19.0M receipts standard for 238310). ⁶

References

1. U.S. Census Bureau — Economic Census: NAICS Codes & Understanding Industry Classification Systems. https://www.census.gov/programs-surveys/economic-census/year/2022/technical-documentation/code-lists/understanding-naics-redirect.html
2. U.S. Census Bureau — 1997 NAICS Sector 23 archives, 235420 Drywall, Plastering, Acoustical, and Insulation Contractors (industry definition and examples). https://www.census.gov/naics/resources/archives/sect23.html
3. U.S. Census Bureau — 2012 NAICS reference: 238390 Other Building Finishing Contractors (cross-references to 238310, 238320, 238330, 238340). https://www2.census.gov/econ2012/Reference_materials/htm%20files/23839000.htm
4. U.S. Census Bureau — LEHD Snapshot Documentation, Selected Codebook Value Labels (shows 2383 group and 238310 title). https://lehd.ces.census.gov/data/lehd-snapshot-doc/latest/appendices/value_labels.html
5. U.S. Census Bureau — Implementation of the 2022 NAICS (timeline for adoption). https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
6. U.S. Small Business Administration — Table of Small Business Size Standards (effective March 17, 2023). https://www.sba.gov/sites/default/files/2023-06/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20%282%29.pdf
7. U.S. Census Bureau — Employer Categories and Corresponding Establishment NAICS Industries (lists 238H: Drywall and Insulation Contractors). https://www.census.gov/programs-surveys/esp/guidance/employer.html