NAICS 321920

Overview

The North American Industry Classification System (NAICS) is the federal standard for categorizing business establishments to support collection, analysis, and publication of U.S. economic statistics. Developed under the Office of Management and Budget with Canada and Mexico and first adopted in 1997, NAICS is revised every five years; the current vintage is 2022. ¹

NAICS 321920 covers establishments primarily engaged in manufacturing wood pallets, wood box shook, wood boxes, other wood containers, and wood parts for pallets and containers. Census cross-references place wood burial caskets outside this industry. ²

What this NAICS covers

• Manufacturing wood pallets and skids. ²
• Manufacturing wood boxes and crates for shipping or storage. ²
• Producing wood box shook (cut-to-size wood components for boxes). ²
• Manufacturing other wood containers (e.g., bins, cases) not elsewhere classified. ²
• Fabricating wood parts for pallets and containers. ²
• Establishments that make veneer and further process that veneer into wood containers or container parts within the same establishment are included here. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	321999	All Other Miscellaneous Wood Product Manufacturing
NAICS	322211	Corrugated and Solid Fiber Box Manufacturing
PSC	8115	Boxes, Cartons, and Crates
PSC	8145	Specialized Shipping and Storage Containers

Small business size standard (SBA)

For NAICS 321920, the Small Business Administration’s manufacturing size standard is 500 employees (effective March 17, 2023). ⁵

Key cross-references and exclusions

• Burial caskets and cases of any material are classified in NAICS 339995, not under NAICS 321920. ²
• Paperboard container conversion (e.g., corrugated boxes, paper pallets) falls under NAICS 322211–NAICS 322213, not wood container manufacturing. ³
• Light-gauge metal container production (e.g., cans, bins, vats) is covered by NAICS 332431 and NAICS 332439, not NAICS 321920. ⁴

Frequently asked questions

• What activities are included in NAICS 321920?
  It includes manufacturing wood pallets and skids; wood box shook; wood boxes; other wood containers; and wood parts for pallets and containers. Establishments that make veneer and further process it into wood containers or parts in the same facility are included. ²

• What is the SBA small business size standard for NAICS 321920?
  SBA applies a 500-employee threshold for this NAICS. The employee-based standard has been effective since March 17, 2023, per SBA’s Table of Small Business Size Standards. ⁵

• How does NAICS 321920 differ from NAICS 322211?
  NAICS 321920 covers wood containers and pallets, while NAICS 322211 covers converting paperboard into containers (e.g., corrugated boxes, paper pallets). The primary distinction is material: wood versus paperboard. ³

• Are burial caskets included in NAICS 321920?
  No. Burial caskets and related products are specifically assigned to NAICS 339995, not NAICS 321920. ²

• Which PSCs commonly pair with wood containers and pallets?
  PSC 8115 (Boxes, Cartons, and Crates) and PSC 8145 (Specialized Shipping and Storage Containers) are frequently used for packaging and container procurements; definitions and boundaries are provided in the PSC Manual. ⁶

Useful resources

• NAICS 321920 on G2X
• Census — NAICS 321920: industry definition and cross-references. ²
• SBA — Table of Small Business Size Standards (effective Mar. 17, 2023). ⁵
• Census — Implementation of the 2022 NAICS (overview and timeline). ¹
• Acquisition.gov — Product and Service Code (PSC) Manual (FY 2025). ⁶

References

1. U.S. Census Bureau. About Industry: NAICS overview and revisions. https://www.census.gov/topics/employment/industry-occupation/about/industry.html
2. U.S. Census Bureau. NAICS 2022: 321920 Wood Container and Pallet Manufacturing. https://www.census.gov/naics/?input=321920&year=2022&details=321920
3. U.S. Census Bureau. NAICS 2022: 322211 Corrugated and Solid Fiber Box Manufacturing. https://www.census.gov/naics/?input=322211&year=2022&details=322211
4. U.S. Census Bureau. NAICS 2022: 33243 Metal Can, Box, and Other Light Gauge Metal Container Manufacturing (industry group). https://www.census.gov/naics/?input=33243&year=2022&details=33243
5. U.S. Small Business Administration. Table of Small Business Size Standards, effective March 17, 2023 (PDF). https://www.sba.gov/sites/default/files/2023-06/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20%282%29.pdf
6. Acquisition.gov. Product and Service Codes (PSC) Manual, April 2025 (PDF). https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf