NAICS 238330

Overview

The North American Industry Classification System (NAICS) is the official framework U.S. statistical agencies use to classify business establishments for economic data collection and publication. Developed under the Office of Management and Budget with Canada and Mexico, NAICS replaced SIC in 1997 and is maintained on a five-year cycle; current data publications are transitioning to and using the 2022 vintage as applicable. ¹

NAICS 238330 is the national industry for Flooring Contractors within Construction’s Specialty Trade Contractors subsector. Per official descriptions and cross-references, it covers establishments primarily engaged in installing or repairing wood floors, resilient flooring (e.g., vinyl/linoleum tile), and carpet; related tile and terrazzo work is classified elsewhere. This code is used across Census economic programs and appears in employer and nonemployer industry listings. ²

• See also on G2X:
  • G2X — NAICS 238330 overview
  • G2X — NAICS 238340
  • G2X — NAICS 442210

What this NAICS covers

• Installation or repair of wood floor systems in buildings. ²
• Installation or repair of resilient flooring (e.g., vinyl, linoleum, resilient tile). ²
• Installation or repair of carpeting and related carpet underlayment. ²
• Specialty flooring work performed as part of building finishing trades under construction contracts. ²
• Flooring contractor services recognized in employer and nonemployer industry trees. ³

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	238340	Tile and Terrazzo Contractors
NAICS	238320	Painting and Wall Covering Contractors
NAICS	238350	Finish Carpentry Contractors

Boundary notes and common misclassifications

• Retail sale of flooring materials without on-site installation is classified under 442210 (Floor Covering Stores), not 238330. ⁴
• Manufacturing of wood flooring and other millwork products falls under 321918 (Other Millwork, including Flooring), not contractor installation codes. ⁴
• Setting tile or performing terrazzo work is classified under 238340, not 238330. ²

Frequently asked questions

• What activities define NAICS 238330?

  • Establishments primarily engaged in installing or repairing wood floors, resilient flooring (e.g., vinyl/linoleum tile), and carpet fall under 238330. Tile setting and terrazzo work are excluded and classified under 238340. ²

• How is NAICS 238330 used in federal economic data?

  • It is a discrete industry used by the Economic Census and other Census Bureau programs. Agencies and programs are implementing the 2022 NAICS over a defined transition timeline covering data years through 2027. ⁵

• Are flooring retail stores coded in 238330?

  • No. Retailers that sell floor coverings without installation are classified in 442210 (Floor Covering Stores). Contractor installation services belong in 238330. ⁴

• Does federal procurement use PSCs with this NAICS?

  • Yes. Contracting officers assign a Product and Service Code (PSC) to describe what the government is buying (e.g., construction or repair of facilities), while NAICS identifies the contractor’s industry. PSC selection guidance is provided in the official PSC Manual. ⁶

Useful resources

• G2X — NAICS 238330 overview
• Census: NAICS Codes & Understanding Industry Classification Systems (2022 Economic Census guidance). ¹
• Census: The Census Bureau’s Implementation of the 2022 NAICS (timeline and usage). ⁵
• Census: Employer and Nonemployer industry trees showing placement of 238330. ³
• GSA: Product and Service Codes (PSC) Manual (services/products coding guidance). ⁶

References

1. U.S. Census Bureau — Economic Census: NAICS Codes & Understanding Industry Classification Systems (2022 Guidance) https://www.census.gov/programs-surveys/economic-census/year/2022/guidance/understanding-naics.html
2. U.S. Census Bureau — NAICS 2022 Definition for 238330 (Flooring Contractors) https://www.census.gov/naics/?input=238330&year=2022&details=238330
3. U.S. Census Bureau — Enterprise Statistics Program: Employer and Nonemployer industry trees listing 238330 https://www.census.gov/programs-surveys/esp/guidance/employer.html
4. U.S. Census Bureau — ESP employer tree (Retail: Floor and Window Treatment Stores; Manufacturing: Millwork including Flooring) https://www.census.gov/programs-surveys/esp/guidance/employer.html
5. U.S. Census Bureau — Implementation of the 2022 NAICS (definition, adoption timeline) https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
6. Acquisition.gov — Product and Service Codes (PSC) Manual (April 2025) https://www.acquisition.gov/psc-manual/all