NAICS 322120

Overview

The North American Industry Classification System (NAICS) is the U.S. governmentwide standard for classifying business establishments to support the collection, analysis, and publication of economic statistics. Developed under the Office of Management and Budget in 1997 to replace SIC, NAICS is maintained jointly by the U.S., Canada, and Mexico. Census economic programs currently operate on the 2022 NAICS vintage. ¹

NAICS 322120 (Paper Mills) covers establishments primarily engaged in manufacturing paper from pulp. Mills may make or purchase pulp, and may also carry out converting of paper they produce; classification is determined by the paper-making process itself, regardless of paper grade or end use. Integrated mills that produce both pulp and paper as a continuous operation are included here. ²

See also on G2X:

• G2X — NAICS 322120 overview
• G2X — NAICS 322110 (Pulp Mills)
• G2X — NAICS 322130 (Paperboard Mills)

What this NAICS covers

• Manufacturing paper from pulp produced on-site or purchased from others. ²
• Integrated mills that both manufacture pulp and make paper as a continuous operation. ²
• Paper manufacturing classified here even when downstream converting (e.g., cutting, coating, forming) of the mill’s own paper also occurs. ²
• Paper-making across grades and end uses; the production process—not the product type—drives classification. ²
• Supporting unit operations within the paper production line (e.g., pulping, bleaching, forming, pressing, drying, calendaring). ²
• Paper-making associated with asphalt-saturated paper mats/felts when the paper is made in the same establishment. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	322110	Pulp Mills
NAICS	322130	Paperboard Mills
NAICS	322221	Coated and Laminated Packaging Paper and Plastics Film Manufacturing
NAICS	325992	Photographic Film, Paper, Plate, and Chemical Manufacturing

Exclusions and cross-references

• Pulp-only operations are classified under NAICS 322110; mills making both pulp and paper fall under 322120. ²
• Paperboard manufacturing is classified under NAICS 322130, not 322120. ²
• Converting activities performed on purchased paper or paperboard—without making paper—are classified in NAICS Industry Group 3222 (e.g., 322221). ²
• Photographic sensitized paper is classified in NAICS 32599 / 325992, not in paper mills. ²

2022 NAICS change note

• The 2022 NAICS vintage includes NAICS 322120 with the title “Paper Mills.” ³
• Earlier 2017-vintage listings recognized separate U.S. industries NAICS 322121 and NAICS 322122 for paper (except newsprint) and newsprint mills, respectively. ⁴
• Census notes that 2022 NAICS implementation incorporated content and coding updates, including consolidations across industries. ⁵

Frequently asked questions

• What activities determine classification in NAICS 322120?

  • Making paper from pulp is decisive. Establishments may manufacture or purchase pulp and can convert the paper they make; the paper-making process governs classification regardless of grade or end use. ²

• Are integrated pulp-and-paper mills included here?

  • Yes. When an establishment both manufactures pulp and makes paper as a continuous operation, it is classified under paper mills rather than pulp mills. Pulp-only operations are under NAICS 322110. ²

• Are converting-only plants in NAICS 322120?

  • No. Converters that use purchased paper or paperboard without making paper are classified in NAICS Industry Group 3222 (for example, 322221), not in 322120. ²

• What changed for paper mills in the 2022 NAICS vintage?

  • Under NAICS 2022, Census lists a single national industry, 322120 “Paper Mills,” whereas earlier vintages separated paper (except newsprint) and newsprint mills. ³

• Are PSC mappings formally defined for NAICS 322120?

  • Not specified by official sources. ²

Useful resources

• Census: Economic Census “Understanding NAICS” overview and structure (current 2022 basis). ¹
• Census: NAICS 2022 detail page for 322120 with industry description and cross-references. ²
• Census: NAICS 2022 Manual (listing 322120 “Paper Mills”). ³
• Census: Implementation of the 2022 NAICS (timeline and change notes). ⁵
• Related structure pages for Manufacturing (e.g., 3221 / 32212). ²

References

1. U.S. Census Bureau. Understanding NAICS. https://www.census.gov/programs-surveys/economic-census/guidance/understanding-naics.html (accessed 2025).
2. U.S. Census Bureau. NAICS 2022 Search — 322120 Paper Mills (description and cross-references). https://www.census.gov/naics/?input=322120&year=2022&details=322120 (accessed 2025).
3. U.S. Census Bureau. NAICS 2022 Manual. https://www.census.gov/naics/reference_files_tools/2022/NAICS2022Manual.pdf (accessed 2025).
4. U.S. Census Bureau. NAICS 2017 Manual. https://www.census.gov/naics/reference_files_tools/2017/NAICS2017Manual.pdf (accessed 2025).
5. U.S. Census Bureau. Implementation of the 2022 NAICS. https://www.census.gov/programs-surveys/economic-census/technical-documentation/methodology/naics-implementation.html (accessed 2025).