NAICS 324122

Overview

The North American Industry Classification System (NAICS) is the federal statistical standard for classifying U.S. business establishments to support data collection, analysis, and publication. Developed by the Office of Management and Budget with Canada and Mexico, NAICS replaced SIC in 1997 and is maintained on a production-oriented basis. The current vintage is 2022, and official tools enable code lookup and documentation access. ¹

NAICS 324122 covers establishments primarily engaged in saturating purchased mats and felts with asphalt or tar and in manufacturing asphalt and tar roofing cements and coatings from purchased asphaltic materials. Cross-references clarify that petroleum refining is classified under NAICS 324110, while manufacturing paper mats and felts belongs to NAICS 322121. These boundaries distinguish roofing-focused coating and cement production from refining or paper manufacturing activities. ²

See also on G2X:

• G2X — NAICS 324121
• G2X — PSC 5630

What this NAICS covers

• Saturation of purchased roofing mats and felts with asphalt or tar to produce rolls and sheets. ²
• Manufacture of asphalt and tar roofing cements using purchased asphaltic materials. ²
• Manufacture of asphaltic roof coatings and protective surface coatings (non-paving). ²
• Compounding asphalt-based coating materials for roofing applications from purchased inputs. ²
• Production of asphaltic primers and related coatings intended for roofing systems. ²
• Integrated operations focused on shingle and coating materials that do not involve crude petroleum refining. ²

Related NAICS and PSC codes

Key exclusions and boundaries

• Crude petroleum refining and associated production of roofing cements/coatings as part of refining are classified in NAICS 324110, not NAICS 324122. ²
• Manufacturing paper mats or felts and saturating them with asphalt or tar belongs in NAICS 322121. ²
• Asphalt and tar paving mixtures and blocks are classified in NAICS 324121, not in NAICS 324122. ²

Data availability and vintage

• Manufacturing sector statistics for the 2022 Economic Census are published on the 2022 NAICS basis, including industries within subsector 324. ³
• The Census Bureau is transitioning programs to the 2022 NAICS vintage, with most adoption targeted by the end of calendar year 2027. ⁴

Frequently asked questions

• What is the difference between NAICS 324122 and NAICS 324121?

  • 324122 covers saturating purchased mats/felts and manufacturing asphaltic roofing cements and coatings, while 324121 covers asphalt and tar paving mixtures and blocks. Both use purchased asphaltic materials, but the outputs target roofing versus paving applications. See also on G2X: NAICS 324121. ²

• Does NAICS 324122 include crude petroleum refining?

  • No. Any activity that refines crude petroleum—even when roofing cements or coatings are produced as part of the refining operation—is classified under NAICS 324110, not 324122. ²

• How are asphaltic roofing cements classified if produced by an adhesives manufacturer?

  • The adhesives industry is NAICS 325520, but asphalt and tar roofing cements made from purchased asphaltic materials are classified under NAICS 324122. Classification follows the product and production process rather than the broader company line. ²

• When will federal statistics fully reflect the 2022 NAICS structure for this industry?

  • Many programs began releasing data on the 2022 NAICS basis with the 2022 Economic Census, and most remaining programs are expected to transition by the end of calendar year 2027. Users should verify the NAICS vintage used in each data series. ⁴

• Is there an official NAICS-to-PSC crosswalk for NAICS 324122?

  • Not specified by official sources. ²

Useful resources

• Census NAICS main page and 2022 code search. ¹
• Census NAICS Manufacturing sector (31–33) — 2022 Economic Census data. ³
• NAICS 324122 industry definition and cross-references (Sector 31–33 archive view). ²
• Implementation of the 2022 NAICS (timeline and adoption). ⁴
• Product and Service Code (PSC) Manual (current). ⁵

References

1. U.S. Census Bureau — NAICS: Introduction and 2022 search interface. https://www.census.gov/naics/?input=ec&year=2022
2. U.S. Census Bureau — NAICS Sector 31–33 definitions, including 324122 and cross-references. https://www.census.gov/naics/resources/archives/sect31-33.html
3. U.S. Census Bureau — 2022 Economic Census, Manufacturing (NAICS 31–33) data. https://www.census.gov/data/tables/2022/econ/economic-census/naics-sector-31-33.html
4. U.S. Census Bureau — Implementation of the 2022 NAICS (timeline and adoption). https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
5. General Services Administration — Product and Service Code (PSC) Manual (current). https://www.acquisition.gov/psc-manual/all