NAICS 324110

Overview

The North American Industry Classification System (NAICS) is the federal statistical standard for classifying business establishments to collect, analyze, and publish data about the U.S. economy. Developed under the Office of Management and Budget and adopted in 1997 to replace the SIC system, NAICS was created jointly with Statistics Canada and Mexico’s national statistics agency; the current vintage is 2022. ¹

NAICS 324110 covers establishments primarily engaged in refining crude petroleum into refined petroleum. Core refinery operations include one or more of the following: fractionation, straight distillation of crude oil, and cracking. Federal data programs and contracting market analyses use this definition to distinguish refinery manufacturing from adjacent activities such as petrochemicals, lubricants blending, and asphalt products. ²

See also on G2X:

• G2X — NAICS 324110 overview
• G2X — NAICS 324191
• G2X — NAICS 325110

What this NAICS covers

• Fractionation and other separation processes of crude petroleum feedstock. ²
• Straight (atmospheric) distillation of crude oil in refinery units. ²
• Thermal or catalytic cracking and related conversion operations in refineries. ²
• Integrated refinery production of refined petroleum products within the same establishment. ²
• Refining configurations that combine separation and conversion to produce refined outputs. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	324191	Petroleum Lubricating Oil and Grease Manufacturing
NAICS	324121	Asphalt Paving Mixture and Block Manufacturing
PSC	9130	Liquid Propellants and Fuels, Petroleum Base
PSC	9140	Fuel Oils

Boundaries and cross-references (industry scope)

• Asphalt paving, roofing, and saturated materials from refined petroleum are classified in NAICS 32412, not in refineries. ²
• Paper mats/felts saturated with asphalt or tar are classified in NAICS 322121. ²
• Blending or compounding refined petroleum to make lubricating oils/greases, or re‑refining used lube oils, is NAICS 324191. ²
• Synthetic lubricating oils/greases fall under NAICS 325998, not 324110. ²

Frequently asked questions

• What kinds of activities qualify an establishment for NAICS 324110?
  Establishments are classified in NAICS 324110 when their primary activity is refining crude petroleum into refined petroleum using separation and conversion processes (e.g., fractionation, distillation, cracking) within a refinery operation. NAICS is applied at the establishment level based on primary activity. ²

• How is NAICS 324110 different from NAICS 325110 (Petrochemical Manufacturing)?
  NAICS 324110 covers crude oil refining. NAICS 325110 covers manufacturing petrochemicals (e.g., organic chemicals) from petroleum, natural gas, or other feedstocks. If the primary activity is making chemicals versus refining crude into fuels, use 325110. ²

• Are asphalt paving and roofing materials included in NAICS 324110?
  No. Manufacturing asphalt paving mixtures, blocks, and roofing materials is classified in NAICS 32412 (including 324121), not in refineries. Paper mats/felts saturated with asphalt or tar are in NAICS 322121. ²

• Are lubricating oils and greases (including re-refining used oils) included in NAICS 324110?
  No. Blending/compounding lubricating oils and greases and re‑refining used lubricating oils are classified in NAICS 324191, not in 324110. ²

• How do Product Service Codes (PSC) like 9130 and 9140 relate to NAICS 324110?
  PSC codes describe what the government buys (e.g., PSC 9130 Liquid Propellants and Fuels, Petroleum Base; PSC 9140 Fuel Oils). They are purchasing classifications, not industry classifications; NAICS 324110 describes the producer’s primary activity. ³

Useful resources

• Census NAICS 2022 industry page — official definition, cross‑references, and index entries for NAICS 324110: https://www.census.gov/naics/?input=324110&year=2022
• Census NAICS search and structure (2022) — browse the full 2022 NAICS hierarchy and search by keywords to validate classification: https://www.census.gov/naics/?year=2022
• Census NAICS concordances — view 2017↔2022 change mappings to check historical continuity for 324110: https://www.census.gov/naics/concordances/concordances.html
• SBA size standards — small business size standards by NAICS, including the standard applicable to 324110: https://www.sba.gov/size-standards
• SAM.gov Contract Opportunities — filter by NAICS 324110 and relevant PSCs to find open solicitations: https://sam.gov/content/opportunities
• USAspending — analyze federal obligations by NAICS 324110 and PSC for market sizing and vendor research: https://www.usaspending.gov/
• Acquisition.gov PSC Manual — official Product Service Code definitions to align supplies and services (e.g., PSC 9130, PSC 9140): https://www.acquisition.gov/psc-manual
• PSC Tool — quick PSC lookups and keyword search for fuels and petroleum-related products: https://psctool.us/
• EIA Refinery Capacity — U.S. Energy Information Administration annual refinery capacity and utilization for context on industry scale: https://www.eia.gov/petroleum/refinerycapacity/
• EIA Petroleum & Other Liquids Data Browser — product output, refinery inputs, and price series to inform demand/supply dynamics: https://www.eia.gov/petroleum/data.php
• EPA Petroleum Refineries (GHGRP Subpart Y) — greenhouse gas reporting requirements, facility lists, and methodology guidance for refineries: https://www.epa.gov/ghgreporting/subpart-y-petroleum-refineries
• EPA Refinery Sector Rule — air toxics standards and compliance resources specific to the refinery sector: https://www.epa.gov/stationary-sources-air-pollution/petroleum-refinery-sector
• OSHA Process Safety Management (PSM) — core safety standard and compliance guidance for refineries handling highly hazardous chemicals: https://www.osha.gov/process-safety-management
• Census Business Help Site — general NAICS classification FAQs and guidance to apply codes at the establishment level: https://www.census.gov/naics/?99967
• Census NAICS assistance contact — request official help with NAICS selection for establishments aligned to 324110: https://www.census.gov/naics/

References

1. U.S. Census Bureau. North American Industry Classification System (NAICS) — main page. https://www.census.gov/naics/
2. U.S. Census Bureau. 2022 NAICS industry page for Petroleum Refineries. https://www.census.gov/naics/?input=324110&year=2022
3. U.S. General Services Administration. Product and Service Codes (PSC) Manual. https://www.acquisition.gov/psc-manual