NAICS 316110

Overview

NAICS 316110 Leather and Hide Tanning and Finishing comprises establishments primarily engaged in tanning, currying, and finishing hides and skins into leather. It also includes firms that re-tan and finish purchased leather to specified characteristics and appearance. Outputs range from semi-finished to fully finished leather prepared for downstream manufacturing applications. ¹

Activities include tanning and finishing of cattle, goat and kid, and sheep and lamb hides and skins, as well as the making of specialty leathers such as patent leather and chamois. This code covers transforming raw or semi-processed hides into usable leather; it does not encompass the manufacture of leather products or footwear, which fall under other NAICS categories. Buyers use this code when acquiring leather finishing services or leather materials produced by tanneries. ¹

What this NAICS covers

NAICS 316110 covers tanneries and related establishments whose primary business is transforming animal hides and skins into leather through tanning, currying, and finishing operations. It also includes firms that re-tan and finish purchased leather to achieve specified characteristics, performance, and appearance for downstream manufacturing uses. ¹

Included activities and outputs under NAICS 316110 include:

• Tanning hides and skins from cattle, goat and kid, and sheep and lamb into leather, starting from raw, salted, or previously processed materials. ¹
• Performing currying and finishing—such as dyeing/coloring, waterproofing, glazing, embossing, buffing, and plating—to impart desired physical and aesthetic properties. ¹
• Producing specialty leathers in tanneries, including patent leather and chamois, as part of finishing operations. ¹
• Re-tanning and finishing of purchased leather on behalf of customers (e.g., modifying temper, thickness, finish, or color), including fee/contract finishing. ¹
• Generating intermediate and finished leather materials (e.g., splits, skivers, and fully finished sides/skins) for footwear, apparel, upholstery, automotive, luggage, and industrial goods manufacturers. ¹

Federal buyers use NAICS 316110 when procuring leather tanning and finishing services or when purchasing semi-finished or fully finished leather produced by tanneries, including specialized finishes and performance treatments aligned to end-use requirements. ¹

Related NAICS and PSC codes

Adjacent and complementary NAICS codes

• NAICS 316210 Footwear Manufacturing — downstream users of tanned/finished leather for boots, shoes, and specialty footwear.
• NAICS 316991 Luggage Manufacturing — downstream applications including leather luggage, briefcases, and travel goods.
• NAICS 316992 Women’s Handbag and Purse Manufacturing — uses finished hides and skins for handbags, purses, and small leather goods.
• NAICS 316998 All Other Leather Good and Allied Product Manufacturing — belts, gloves, straps, and miscellaneous leather articles not elsewhere classified.
• NAICS 311611 Animal (except Poultry) Slaughtering — upstream source of raw hides and skins as by-products.
• NAICS 424590 Other Farm Product Raw Material Merchant Wholesalers — merchants that may trade raw hides/skins prior to tanning.

Commonly paired PSC product/service codes

• PSC 8430 Footwear, Men’s — finished goods that often specify leather grades, finishes, and performance characteristics derived from tanning.
• PSC 8435 Footwear, Women’s — similar downstream demand for specialty and performance leathers.
• PSC 8460 Luggage — leather travel goods and cases requiring tanned/finished leather inputs.
• PSC 8465 Individual Equipment — belts, holsters, sheaths, and field gear frequently sourced in leather.
• PSC 8415 Clothing, Special Purpose — protective and specialty apparel (e.g., gloves) where leather properties are critical.

Frequently asked questions

• What does NAICS 316110 cover?
  NAICS 316110 covers establishments primarily engaged in tanning, currying, and finishing animal hides and skins into leather, including re-tanning/finishing purchased leather. Outputs include semi-finished to fully finished leather for downstream manufacturing across footwear, apparel, upholstery, and industrial uses. ¹

• Which hides and skins are within scope of NAICS 316110?
  The scope includes cattle hides, goat and kid skins, and sheep and lamb skins processed through chemical and mechanical tanning/finishing operations performed by tanneries classified under NAICS 316110. ¹

• Are re-tanning and contract finishing of purchased leather included?
  Yes. Establishments that re-tan and finish purchased leather—modifying temper, thickness, color, or surface finish to customer specifications—are included in NAICS 316110, whether performed for own account or on a fee/contract basis. ¹

• What activities are excluded and classified elsewhere?
  The manufacture of leather products and footwear is excluded (e.g., NAICS 316210, 316991, 316992, 316998). NAICS 316110 focuses on tanning and finishing, not finished goods manufacturing. ¹

• Does NAICS 316110 cover synthetic or “vegan” leather processing?
  The official description addresses tanning/finishing of hides and skins into leather. Coverage of non-hide, synthetic, or coated textile materials is not specified by official sources and may fall under other NAICS depending on primary activity. Not specified by official sources ¹.

Useful resources

• Official NAICS 2022 description for NAICS 316110
  Census Bureau definition, examples, and index entries.
  https://www.census.gov/naics/?input=316110&year=2022&details=316110

• 2022 NAICS Manual (PDF)
  Full NAICS structure, definitions, and guidance.
  https://www.census.gov/naics/reference_files_tools/2022_NAICS_Manual.pdf

• NAICS search and resources hub
  Central landing page for NAICS tools and updates.
  https://www.census.gov/naics/

• NAICS concordances and crosswalks (including 316110)
  Map NAICS codes across vintages.
  https://www.census.gov/naics/concordances/concordances.html

• SBA size standards
  Determine small business eligibility for NAICS 316110.
  https://www.sba.gov/size-standards

• SAM.gov Contract Opportunities (pre-filter by NAICS 316110)
  Browse federal opportunities tagged with NAICS 316110.
  https://sam.gov/opp/search?index=opp&naics=316110

• USAspending NAICS profile for 316110
  Federal spending history and award details.
  https://www.usaspending.gov/naics/316110

• EPA Leather Tanning and Finishing Effluent Guidelines
  Wastewater categories and compliance information.
  https://www.epa.gov/eg/leather-tanning-and-finishing-effluent-guidelines

• EPA NESHAP: Leather Finishing Operations
  Air standards (MACT) for certain finishing activities.
  https://www.epa.gov/stationary-sources-air-pollution/leather-finishing-operations-national-emission-standards-hazardous

• EPA ECHO facility search (pre-filter by NAICS 316110)
  Facilities, permits, inspections, and compliance histories.
  https://echo.epa.gov/facilities/facility-search?naics=316110

• OSHA 29 CFR 1910 (General Industry Standards)
  Key standards relevant to tanning/finishing chemicals and processes.
  https://www.osha.gov/laws-regs/regulations/standardnumber/1910

• PSC Tool
  Search Product Service Codes complementary to NAICS 316110.
  https://psctool.us/

References

1. U.S. Census Bureau. 2022 NAICS: 316110 Leather and Hide Tanning and Finishing. https://www.census.gov/naics/?input=316110&year=2022&details=316110