NAICS 238340

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying 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 revised every five years; the current vintage is 2022 and is being implemented across Census economic programs. ¹
NAICS 238340 covers contractors primarily engaged in setting and installing ceramic tile, interior stone, and mosaic, and/or mixing marble particles with cement to make terrazzo on site. Activities may include new work, additions, alterations, maintenance, and repairs; illustrative examples include ceramic tile installation, interior marble/granite/slate installation, stone flooring installation, mosaic work, and terrazzo. ²

What this NAICS covers

• Ceramic tile installation (walls, floors, other interior surfaces). ²
• Terrazzo work made on site by mixing marble aggregate and cement. ²
• Interior marble, granite, and slate setting (non-structural/interior). ²
• Stone flooring installation (interior). ²
• Mosaic work and tile setting (except resilient tile). ²
• Mantel installation in marble or stone (interior). ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	238330	Flooring Contractors
NAICS	238140	Masonry Contractors
NAICS	238390	Other Building Finishing Contractors
NAICS	327390	Other Concrete Product Manufacturing

Cross-references and scope notes (official)

• Installing stone or ceramic floor tile is included in 238340; installing resilient floor tile without selling it is in 238330. ²
• Exterior marble, granite, or slate work is excluded from 238340 and classified in 238140. ²
• Precast terrazzo products manufacturing is not in 238340; it is in 327390. ²
• Building finishing work not covered by drywall/insulation, painting/wall covering, flooring, tile/terrazzo, or finish carpentry falls in 238390. ²

Frequently asked questions

• What types of work are typical under NAICS 238340?
  Typical work includes installing ceramic tile, interior stone and slate, mosaics, and on-site terrazzo. The NAICS manual lists examples such as stone flooring installation, interior marble/granite setting, and terrazzo contracting; the scope includes new construction, alterations, maintenance, and repairs. ²
  See also on G2X: NAICS 238340.

• How does NAICS 238340 differ from 238330 and 238140?
  238340 covers tile/terrazzo and interior stone setting. Installing resilient floor tile without selling it is in 238330, and exterior marble/stone work is in 238140. ²

• Does NAICS 238340 include repair and maintenance, or only new installs?
  Yes. The NAICS definition explicitly includes new work, additions, alterations, maintenance, and repairs for tile, interior stone, mosaic, and on-site terrazzo work. ²

• Which NAICS vintage is currently used for federal economic statistics?
  Census programs are transitioning to the 2022 NAICS vintage. Major releases, such as the 2022 Economic Census, use 2022 NAICS, with full adoption across programs expected by the end of 2027. ¹

• Where can official descriptions for NAICS 238340 be found?
  The U.S. Census Bureau publishes official NAICS descriptions and the NAICS Manual. For current descriptions and files, consult the Industry Reference Files (NES) page and the NAICS Manual for detailed industry definitions and cross-references. ³

Useful resources

• G2X — NAICS 238340 overview
• Census: The Census Bureau’s implementation of the 2022 NAICS (definition, adoption timeline, and changes). ¹
• 2017 NAICS Manual (official industry definitions, examples, and cross-references for 238340). ²
• Census NES: 2022 NAICS Descriptions (2022–2023). ³
• 2022 Economic Census — Sector 23 (Construction) landing page. ⁴

References

1. 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
2. U.S. Census Bureau — 2017 NAICS Manual (see Subsector 238; Industry 238340 Tile and Terrazzo Contractors). https://www2.census.gov/library/reference/naics/publications/2017-NAICS-Manual.pdf
3. U.S. Census Bureau — Industry Reference Files: 2022 NAICS Descriptions (2022–2023). https://www.census.gov/programs-surveys/nonemployer-statistics/technical-documentation/reference/naics-descriptions.html
4. U.S. Census Bureau — 2022 NAICS Sector 23: Construction (Economic Census landing). https://www.census.gov/data/tables/2022/econ/economic-census/naics-sector-23.html