NAICS 238390

Overview

The North American Industry Classification System classifies U.S. business establishments to support statistical collection, analysis, and publication. Developed under the Office of Management and Budget with Canada and Mexico and adopted in 1997, the current U.S. vintage is NAICS United States, 2022. ¹

NAICS 238390 — Other Building Finishing Contractors — covers specialty trade contractors performing building finishing work not included in drywall/plaster/insulation, painting/wall covering, flooring, tile/terrazzo, or finish carpentry. Work may be new construction, additions, alterations, maintenance, or repairs. ²

See also on G2X:

• NAICS 238350 — Finish Carpentry Contractors
• NAICS 238320 — Painting and Wall Covering Contractors

What this NAICS covers

• On‑site bathtub refinishing and similar building finishing tasks excluded from drywall, painting, flooring, tile, and finish carpentry. ²
• Installation of closet organizer systems as a building finishing specialty. ²
• Installation of modular office furniture systems and partitions performed on site. ²
• Construction/installation of metal shelving on site (as a building finishing activity). ²
• On‑site fabrication of metal cabinets or countertops as part of finishing work. ²
• Concrete surface sealing, coating, waterproofing, or dampproofing classified to building finishing. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	238310	Drywall and Insulation Contractors
NAICS	238320	Painting and Wall Covering Contractors
NAICS	238330	Flooring Contractors
NAICS	238350	Finish Carpentry Contractors

Cross‑references and exclusions (per NAICS 2022)

• Drywall, plaster, or insulation installation is classified in NAICS 238310, not in NAICS 238390. ²
• Painting and wall covering are classified in NAICS 238320; roof painting is classified in NAICS 238160. ²
• Wood floors, resilient flooring, and carpet installation fall under NAICS 238330. ²
• Setting tile and terrazzo work is classified under NAICS 238340. ²
• Finish carpentry (e.g., installing wood paneling) is classified in NAICS 238350. ²
• Building exterior sandblasting and residential/commercial driveway paving are classified in NAICS 238990; exterior cleaning other than sandblasting is classified in NAICS 561790; paving public highways/streets is NAICS 237310. ²

Frequently asked questions

• What work qualifies under NAICS 238390?

  • Establishments primarily engaged in finishing tasks not covered by drywall/insulation, painting/wall covering, flooring, tile/terrazzo, or finish carpentry fall under 238390. Examples include on‑site bathtub refinishing, closet organizers, modular partitions, metal shelving, and on‑site metal cabinetry/countertops fabrication and installation. ²

• Is concrete waterproofing/dampproofing part of 238390?

  • Yes. On‑site sealing, coating, waterproofing, and dampproofing of concrete surfaces are specifically included. This covers work such as applying penetrating sealers, elastomeric coatings, and below‑grade dampproofing to protect building surfaces as part of finishing operations. ²

• How does 238390 differ from related finishing codes?

  • Drywall/insulation is NAICS 238310; painting/wall covering is NAICS 238320; flooring is NAICS 238330; tile/terrazzo is NAICS 238340; finish carpentry is NAICS 238350. 238390 covers other finishing specialties not in those industries. ²

• Are building cleaning services classified here?

  • No. General exterior building cleaning (other than sandblasting) is classified in NAICS 561790. Exterior sandblasting is classified in NAICS 238990. These activities are outside NAICS 238390’s scope. ²

Useful resources

• G2X — NAICS 238390 overview
• U.S. Census Bureau — NAICS United States, 2022 Manual (official titles, definitions, cross‑references). ²
• U.S. Census Bureau — NAICS main site and “Introduction to NAICS.” ¹
• U.S. Census Bureau — 2022 Economic Census: Sector 23 Construction resources. ³

References

1. U.S. Census Bureau, North American Industry Classification System (NAICS) — Introduction and 2022 NAICS resources: https://www.census.gov/naics/
2. Executive Office of the President, OMB; U.S. Census Bureau, NAICS United States, 2022 Manual (Industry 238390 definition and cross‑references): https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf
3. U.S. Census Bureau, 2022 NAICS Sector 23 — Construction (Economic Census resources): https://www.census.gov/data/tables/2022/econ/economic-census/naics-sector-23.html