NAICS 238350

Overview

The North American Industry Classification System (NAICS) is the joint U.S.–Canada–Mexico standard for classifying business establishments to support consistent economic statistics. In the United States it is maintained by the Office of Management and Budget, implemented in 1997 to replace SIC, and updated approximately every five years; the current vintage is 2022. ¹

NAICS 238350 covers establishments primarily engaged in finish carpentry work. Typical activities include installing doors and windows, interior trim and paneling, stairwork and railings, and on‑site installation of built‑ins and similar finish elements. Work may be performed for new construction, additions, alterations, maintenance, or repairs. The code sits within the building finishing trades and focuses on site-based finish carpentry services. ²

See also on G2X:

• G2X — NAICS 238390 Other Building Finishing Contractors
• G2X — NAICS 238330 Flooring Contractors

What this NAICS covers

• Interior trim and paneling installation (e.g., baseboards, casings, wainscoting), including cutting, fitting, and finishing to integrate with adjacent surfaces. ²
• Door and window installation, including frames, finish hardware, and associated finish carpentry tie-ins, when performed by specialty contractors. ²
• Stairwork and railing installation (wood and similar materials), including treads, risers, balusters, and handrails. ²
• Built‑in cabinetry, casework, and countertop installation when performed on site by contractors rather than off‑site manufacturers. ²
• Finish carpentry performed as new work, additions, alterations, maintenance, or repairs across residential, commercial, and institutional facilities. ²
• On‑site fitting and attachment of prefabricated architectural millwork and shelving as part of interior finish work. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	238130	Framing Contractors
NAICS	238330	Flooring Contractors
NAICS	238340	Tile and Terrazzo Contractors
NAICS	238390	Other Building Finishing Contractors

Scope notes and boundaries

• Manufacturing of cabinets, countertops, or custom architectural millwork is classified in 337110 or 337212; contractors that install these products on site fall under 238350. ²
• Other building finishing trades excluded from 238350 include 238310 drywall/insulation, 238320 painting/wall covering, 238330 flooring, and 238340 tile/terrazzo; those remain in their respective industries. ³

Frequently asked questions

• What kinds of work are counted under NAICS 238350?

  Finish carpentry includes installing doors and windows, interior trim and paneling, stairwork and railings, built‑in cabinetry and casework, and similar on‑site finish elements. Contractors perform this work for new construction, additions, alterations, maintenance, and repairs across various building types. ²

• What work is excluded from NAICS 238350?

  Drywall/insulation (238310), painting/wall covering (238320), flooring (238330), and tile/terrazzo (238340) are classified separately; “other building finishing” not including finish carpentry is in 238390. See the industry group page for boundaries. ³

• What is the SBA small business size standard for NAICS 238350?

  The SBA size standard is $19.0 million in average annual receipts (effective March 17, 2023), as listed in SBA’s Table of Small Business Size Standards. Always verify current figures in the latest table, as SBA updates standards periodically. ⁴

• Does NAICS 238350 include cabinet or millwork manufacturing?

  No. Manufacturing of kitchen cabinets, countertops, and custom architectural woodwork is classified in 337110 or 337212. Contractors that install these items on site—cutting, fitting, and fastening—are classified in 238350. ²

Useful resources

• U.S. Census Bureau — NAICS overview: https://www.census.gov/naics/
• U.S. Census Bureau — 2022 NAICS 238350 page: https://www.census.gov/naics/?input=238350&year=2022
• SBA — Table of Small Business Size Standards: https://www.sba.gov/document/support-table-size-standards

References

1. U.S. Census Bureau. North American Industry Classification System (NAICS) overview. https://www.census.gov/naics/
2. U.S. Census Bureau. 2022 NAICS code 238350 — Finish Carpentry Contractors (definition, examples, cross-references). https://www.census.gov/naics/?input=238350&year=2022
3. U.S. Census Bureau. 2022 NAICS industry group 2383 — Building Finishing Contractors. https://www.census.gov/naics/?input=2383&year=2022
4. U.S. Small Business Administration. Table of Small Business Size Standards (effective March 17, 2023). https://www.sba.gov/document/support-table-size-standards