NAICS 311221

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying business establishments to support consistent collection, analysis, and publication of U.S. economic statistics. Developed under the Office of Management and Budget (OMB) and adopted in 1997 in coordination with Statistics Canada and Mexico’s INEGI, the current U.S. coding vintage is 2022. It enables comparability across North American economies and organizes industries primarily by production processes. ¹
U.S. industry NAICS 311221 — Wet Corn Milling and Starch Manufacturing — covers establishments primarily engaged in wet milling corn and other vegetables (except to make ethyl alcohol). Outputs include corn sweeteners (glucose, dextrose, fructose), corn oil, and non‑laundry starches; refining/blending corn oil made by wet corn milling is included here. ²

See also on G2X:

• G2X — NAICS 311221 overview
• NAICS 311225 — Fats and Oils Refining and Blending
• NAICS 325193 — Ethyl Alcohol Manufacturing

What this NAICS covers

• Wet milling of corn and other vegetables to produce intermediate products and ingredients (excluding ethyl alcohol). ²
• Production of corn sweeteners, including glucose, dextrose, and fructose. ²
• Manufacturing of starches (non‑laundry) via wet milling processes. ²
• Production of corn oil within wet corn milling establishments. ²
• Refining and/or blending corn oil made by wet corn milling. ²
• Wet milling of vegetables other than corn when done to produce sweeteners, oils, or starches (non‑laundry). ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	311225	Fats and Oils Refining and Blending (includes note that corn oil from wet corn milling may be refined/blended here or under 311221 per cross‑references). 2
NAICS	325193	Ethyl Alcohol Manufacturing (nonpotable; wet milling corn for ethanol is classified here, not in 311221). 2
PSC	8925	Sugar, Confectionery, and Nuts (product class used for procurement of sweeteners and related items). 4
PSC	8945	Food, Oils and Fats (product class encompassing edible oils such as corn oil). 4

Cross‑references and exclusions (per the NAICS manual)

• Refining and/or blending corn oil from purchased oils is classified in NAICS 311225. ²
• Manufacturing sweetening syrups from corn syrup and starch‑base dessert powders is classified in NAICS 311999. ²
• Reducing maple sap to maple syrup is classified in NAICS 111998. ²
• Milling corn (except wet milling) is classified in NAICS 311211. ²
• Wet milling corn to produce nonpotable ethyl alcohol is classified in NAICS 325193. ²
• Manufacturing laundry starches is classified in NAICS 325612. ²

Frequently asked questions

• What activities are included in NAICS 311221?
  Establishments wet mill corn or other vegetables to produce corn sweeteners, corn oil, and non‑laundry starches. The scope explicitly excludes wet milling for ethanol. ²

• How does NAICS 311221 differ from NAICS 311211?
  NAICS 311221 covers wet milling; NAICS 311211 covers milling corn (except wet milling) for flour or meal. The wet versus non‑wet milling distinction determines classification. ²

• Is ethanol production part of NAICS 311221?
  No. Wet milling corn to produce nonpotable ethyl alcohol is classified under NAICS 325193, not 311221. ²

• Are laundry starches covered by NAICS 311221?
  No. Laundry starch manufacturing is classified in NAICS 325612. Starches produced under 311221 are non‑laundry starches. ²

• What NAICS vintage do recent Census publications use?
  Census economic programs are transitioning to the 2022 NAICS vintage, with major releases already on a 2022 basis and full adoption expected by the end of calendar year 2027 (with limited exceptions). ³

Useful resources

• G2X — NAICS 311221 overview
• 2022 NAICS Manual (U.S.): official industry definitions and cross‑references. ²
• Census NAICS main page and reference files. ¹
• Census implementation timeline for 2022 NAICS. ³

References

1. U.S. Census Bureau — North American Industry Classification System (NAICS) main page: https://www.census.gov/naics
2. U.S. Census Bureau — 2022 NAICS Manual (PDF), official U.S. descriptions and cross‑references: https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf
3. U.S. Census Bureau — Implementation of the 2022 NAICS: https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
4. U.S. General Services Administration — Product and Service Code (PSC) Manual, April 2025 (PDF): https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf