NAICS 314120

Overview

The North American Industry Classification System is the framework Federal statistical programs use to categorize business establishments for collecting, analyzing, and publishing data on the U.S. economy. Developed under the Office of Management and Budget with the Economic Classification Policy Committee, Statistics Canada, and Mexico’s INEGI, it replaced SIC in 1997 and is currently maintained in the 2022 vintage. ¹

NAICS 314120 covers establishments primarily engaged in manufacturing household textile products—such as curtains, draperies, linens, bedspreads, sheets, tablecloths, towels, and shower curtains—from purchased materials. Within NAICS, it sits in Subsector 314 (Textile Product Mills) and is used to tabulate industry statistics and Economic Census outputs. ²

See also on G2X:

• G2X — 314120 overview
• G2X — NAICS 314110
• G2X — PSC 7230

What this NAICS covers

• Window curtains and draperies manufactured from purchased fabrics or sheet goods. ²
• Bed linens and bedspreads produced from purchased materials. ²
• Table linens (e.g., tablecloths and napkins) fabricated from purchased textiles. ²
• Towels and similar household terry products made from purchased fabric. ²
• Shower curtains and other household textile furnishings from purchased materials. ²
• Stock and custom household textile products manufactured for retail or individual customers. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	314910	Textile Bag and Canvas Mills (excludes curtain/linen items; referenced in 31412 cross-references). 2
NAICS	314110	Carpet and Rug Mills (peer industry in Subsector 314). 5
PSC	7230	Draperies, Awnings, and Shades (includes curtains and related hardware). 4
PSC	7210	Household Furnishings (includes sheets, bedding, towels, table linens; excludes draperies). 4

2022 NAICS scope and subindustries

• U.S. industries under 31412: 314121 Curtain and Drapery Mills and 314129 Other Household Textile Product Mills. ²
• Examples of inclusions: window curtains/draperies (314121); bedspreads, sheets, tablecloths, towels, shower curtains (314129). ²
• Key exclusions/cross-references: weaving fabrics (313210); lace curtains made on lace machines (313249); textile bags/canvas products (314910); mops (339994). ²

Small business size standard (SBA)

• SBA small business size standard for 314120: 750 employees (Manufacturing; effective March 17, 2023). ³

Federal buying considerations

• DoD procurements of clothing, fabrics, fibers, yarns, and certain made-up textiles are generally subject to the Berry Amendment domestic sourcing requirements, which often impact curtain/linen acquisitions and upstream fabric sourcing. ⁶

Frequently asked questions

• What products fall under NAICS 314120?
  Products include household textile items made from purchased materials, such as curtains and draperies, bed linens and bedspreads, towels, table linens, and shower curtains. ²

• How do 314121 and 314129 differ?
  314121 covers window curtains and draperies, whether stock or custom. 314129 covers other household textile products (e.g., sheets, towels, table linens, shower curtains), excluding curtains/draperies. ²

• What is the current SBA small business size standard for 314120?
  The SBA size standard is 750 employees for this manufacturing industry; this threshold became effective March 17, 2023, per the official size standards table. ³

• Which PSCs commonly pair with curtain and linen buys?
  Agencies typically classify drapery and curtain products under 7230 and bedding/linens under 7210. Bulk fabric inputs may align to 8305. See also on G2X: PSC 7230, PSC 7210, PSC 8305. ⁴

• Where can official 2022 Economic Census tables for Manufacturing be accessed?
  The Census Bureau’s 2022 Economic Census Manufacturing page provides access to geographic area statistics, product tables, and related releases compiled on the 2022 NAICS basis. ⁵

Useful resources

• G2X — 314120 overview
• Census NAICS 2022 code 31412 definitions and cross-references. ²
• SBA Table of Small Business Size Standards (effective March 17, 2023). ³
• PSC Manual (April 2025), official product/service code definitions. ⁴
• Census 2022 NAICS Manufacturing data release hub. ⁵

References

1. U.S. Census Bureau — 2017 North American Industry Classification System (NAICS) Manual. https://www.census.gov/library/publications/2017/econ/2017-naics-manual.html
2. U.S. Census Bureau — NAICS 2022 Code 31412: Curtain and Linen Mills. https://www.census.gov/naics/?input=31412&year=2022&details=31412
3. U.S. Small Business Administration — Table of Small Business Size Standards (PDF), 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. Acquisition.gov — Product and Service Codes (PSC) Manual (April 2025). https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf
5. U.S. Census Bureau — 2022 Economic Census, NAICS Sector 31–33 Manufacturing. https://www.census.gov/data/tables/2022/econ/economic-census/naics-sector-31-33.html
6. International Trade Administration — Berry Amendment overview. https://www.trade.gov/berry-amendment