NAICS 312111

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 and adopted in 1997 to replace SIC, NAICS is jointly maintained by the U.S., Canada, and Mexico, with the current statistical vintage based on NAICS 2022. ¹

NAICS 312111 — Soft Drink Manufacturing — covers establishments primarily engaged in manufacturing soft drinks and artificially carbonated waters. Within the broader industry group 31211 (Soft Drink and Ice Manufacturing), 312111 is distinct from 312112 (Bottled Water Manufacturing) and 312113 (Ice Manufacturing). Cross-references specify that soft drink bases are classified in 311930; nonalcoholic beer and wine in 312120 and 312130; milk-based drinks in 311511; and purified bottled water in 312112. ²

See also on G2X:

• NAICS 312111 — Soft Drink Manufacturing
• NAICS 312112 — Bottled Water Manufacturing
• NAICS 311930 — Flavoring Syrup and Concentrate Manufacturing

What this NAICS covers

• Manufacturing of nonalcoholic soft drinks (e.g., carbonated sodas). ²
• Manufacturing of artificially carbonated waters (e.g., seltzer, club soda). ²
• Bottling and canning of iced tea when produced as a soft drink. ²
• Manufacturing of canned fruit-flavored drinks, “-ades,” and cocktails (non-juice). ²
• Production of finished soft drinks for distribution through wholesale and retail channels. Not specified by official sources. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	312112	Bottled Water Manufacturing
NAICS	312113	Ice Manufacturing
NAICS	311930	Flavoring Syrup and Concentrate Manufacturing
PSC	8960	Beverages, Nonalcoholic

Scope and key exclusions

• Fruit and vegetable juices are classified in 311421, not in 312111. ²
• Soft drink bases/concentrates are in 311930, not 312111. ²
• Nonalcoholic cider is in 311999. ²
• Milk-based drinks fall under 311511. ²
• Nonalcoholic beer and wine are classified in 312120 and 312130, respectively. ²
• Purifying and bottling water (including naturally carbonated) is 312112; artificially carbonated waters remain in 312111. ²

Small business size standard (SBA)

For NAICS 312111, the SBA small business size standard is 1,400 employees. This employee-based threshold became effective March 17, 2023, as part of SBA’s update to employee-based size standards. ³

Frequently asked questions

• What activities define NAICS 312111?

  • Establishments primarily manufacture soft drinks and artificially carbonated waters. This excludes soft drink bases, milk-based drinks, nonalcoholic beer and wine, and purified bottled water, which fall under other NAICS codes. ²

• Is iced tea included in NAICS 312111?

  • Yes. Census cross-references state that establishments bottling or canning iced tea are classified in U.S. industry 312111, rather than in Coffee and Tea Manufacturing. ²

• How does 312111 differ from 312112?

  • 312111 covers soft drinks and artificially carbonated waters; 312112 covers purifying and bottling water (including naturally carbonated). Artificially carbonated waters are assigned to 312111. ²

• What is the SBA small business size standard for 312111?

  • The SBA size standard is 1,400 employees for 312111, effective March 17, 2023. This threshold is used for eligibility in federal contracting set-asides and other programs. ³

• Which PSC is typically used when buying nonalcoholic beverages?

  • Federal purchases of nonalcoholic beverages commonly use PSC 8960 (Beverages, Nonalcoholic), per the Product and Service Code Manual. ⁴

Useful resources

• G2X — NAICS 312111 overview
• Census: NAICS Codes & Understanding Industry Classification Systems (NAICS 2022 vintage context). ¹
• Census: NAICS definitions and cross-references for 312111 and related industries. ²
• SBA: Table of Small Business Size Standards (effective Mar 17, 2023). ³
• PSC Manual entry for 8960 Beverages, Nonalcoholic. ⁴

References

1. U.S. Census Bureau — Economic Census: NAICS Codes & Understanding Industry Classification Systems (NAICS 2022 context). https://www.census.gov/programs-surveys/economic-census/technical-documentation/code-lists/understanding-naics-redirect.html
2. U.S. Census Bureau — NAICS 2022 definition for 312111 Soft Drink Manufacturing (official lookup tool). https://www.census.gov/naics/?input=312111&year=2022&details=312111
3. U.S. Small Business Administration — Table of Small Business Size Standards (effective March 17, 2023). https://www.sba.gov/sites/default/files/2023-06/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20%282%29.pdf
4. PSC Manual — Code 8960 Beverages, Nonalcoholic (psctool.us). https://psctool.us/code/8960