NAICS 311520

Overview

Federal statistical agencies classify U.S. business establishments using the North American Industry Classification System (NAICS), developed under the Office of Management and Budget in 1997 to replace SIC. NAICS is revised periodically; the current edition is 2022 and maintains comparability among the United States, Canada, and Mexico. ¹

NAICS 311520 Ice Cream and Frozen Dessert Manufacturing covers establishments primarily engaged in making ice cream, frozen yogurt, frozen ices, sherbets, frozen tofu, and other frozen desserts (excluding bakery products). It is used to organize establishment-level data and to scope eligibility for small business programs tied to this industry classification. ²

See also on G2X:

• G2X — NAICS 311520 overview
• G2X — NAICS 311514 Dry, Condensed, and Evaporated Dairy Product Manufacturing
• G2X — PSC 8910 Dairy Foods and Eggs

What this NAICS covers

• Manufacturing of packaged ice cream (all styles and flavors). ²
• Manufacturing of frozen yogurt and similar cultured frozen desserts. ²
• Manufacturing of water-based frozen ices and sherbets. ²
• Manufacturing of nondairy frozen desserts, including frozen tofu products. ²
• Manufacturing of other frozen desserts not categorized as bakery products. ²
• Establishments primarily engaged in frozen dairy specialties, as opposed to general frozen foods. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	311514	Dry, Condensed, and Evaporated Dairy Product Manufacturing
NAICS	311813	Frozen Cakes, Pies, and Other Pastries Manufacturing
NAICS	31141	Frozen Food Manufacturing
PSC	8910	Dairy Foods and Eggs

Key exclusions and cross-references

• Frozen bakery products (e.g., cakes, pies, pastries) are classified under NAICS 311813, not NAICS 311520. ²
• Ice cream and ice milk mixes are classified under NAICS 311514. ²
• Frozen dairy specialties belong in NAICS 311520 rather than the broader NAICS 31141 Frozen Food Manufacturing category. ²

SBA small business size standard

• The SBA small business size standard for NAICS 311520 is 1,000 employees. ⁴

NAPCS product mapping (selected)

• The 2022 North American Product Classification System includes “Ice cream and related products,” aligning product-level data with NAICS 311520 outputs. ³

Frequently asked questions

• What products are in scope for NAICS 311520?
  Ice cream, frozen yogurt, frozen ices, sherbets, frozen tofu, and other frozen desserts are included. Frozen bakery items are excluded and placed in NAICS 311813. ²

• Are nondairy frozen desserts covered?
  Yes. The industry explicitly includes nondairy frozen desserts such as frozen tofu, along with other non-bakery frozen desserts. ²

• What PSC is typically used for federal buys of ice cream?
  PSC 8910 Dairy Foods and Eggs includes ice cream, frozen custards, ice cream mixes, milk sherbets, and ices, and is commonly applied to these supplies. ⁵

• What is the SBA size standard for NAICS 311520?
  SBA sets the small business size standard at 1,000 employees for this industry. Agencies use this threshold when setting aside procurements referencing the code. ⁴

• Is NAICS 311520 eligible under the WOSB Program?
  Eligibility is determined by SBA’s current list of WOSB-eligible NAICS. Confirm whether NAICS 311520 appears on the latest matrix, as eligibility can change over time. ⁶

Useful resources

• G2X — NAICS 311520 overview
• U.S. Census Bureau — NAICS 311520: Ice Cream and Frozen Dessert Manufacturing. ²
• SBA Table of Small Business Size Standards (effective March 17, 2023). ⁴
• Acquisition.gov — Product and Service Code Manual (PSC 8910 includes ice cream-related items). ⁵
• U.S. Census Bureau — 2022 NAPCS materials, including “Ice cream and related products.” ³
• U.S. Census Bureau — What is NAICS? ¹

References

1. U.S. Census Bureau. NAICS: North American Industry Classification System overview. https://www.census.gov/naics/
2. U.S. Census Bureau. 2022 NAICS Code 311520 — Ice Cream and Frozen Dessert Manufacturing (detail page). https://www.census.gov/naics/?input=311520&year=2022&details=311520
3. U.S. Census Bureau. North American Product Classification System (NAPCS) resources (2022). https://www.census.gov/naics/napcs/
4. U.S. Small Business Administration. Table of Small Business Size Standards. https://www.sba.gov/document/support-table-size-standards
5. Acquisition.gov. Product and Service Code (PSC) Manual. https://www.acquisition.gov/psc-manual
6. U.S. Small Business Administration. Eligible NAICS for the Women-Owned Small Business (WOSB) Federal Contracting Program. https://www.sba.gov/federal-contracting/contracting-assistance-programs/women-owned-small-business-federal-contracting-program/eligible-naics-wosb-program