NAICS 327410

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying business establishments to support the collection, analysis, and publication of U.S. economic statistics. Developed under the Office of Management and Budget with partners in Canada and Mexico, NAICS is production‑oriented, and the current Economic Census uses the 2022 vintage. ¹

327410 Lime Manufacturing covers establishments primarily engaged in producing lime from calcitic or dolomitic limestone or other calcareous materials such as coral, chalk, or shells. Operations may mine, quarry, collect, or purchase calcium carbonate sources as part of the manufacturing process. This industry classification applies to dedicated lime manufacturing facilities, including those producing agricultural lime products. ²

What this NAICS covers

• Calcining limestone or dolomite to produce lime. ²
• Manufacturing lime from other calcareous materials such as coral, chalk, and shells. ²
• Integrated operations that mine or quarry calcium carbonate as an input to on‑site lime production. ²
• Purchasing or collecting external calcium carbonate feedstocks for lime manufacture. ²
• Lime manufacturing processes conducted in dedicated facilities classified to this industry. ²
• Production intended for agricultural applications (agricultural lime products). ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	212312	Crushed and Broken Limestone Mining and Quarrying
NAICS	327125	Nonclay Refractory Manufacturing
NAICS	327310	Cement Manufacturing
PSC	6810	Chemicals

Mappings reflect official NAICS scope notes and the PSC Manual. ²

Key exclusions and industry boundaries

• Operations primarily engaged in mining or quarrying limestone without manufacturing lime are classified in 212312. ³
• Establishments primarily manufacturing dolomite refractories are classified in 327125. ²
• Facilities primarily producing cement are classified in 327310; lime manufacturing is separately classified under 327410. ²
• Ready‑mix concrete production is classified in 327320 and is outside 327410. ²

SBA small business size standard

For 327410, SBA’s employee‑based small business size standard is 1,050 employees (effective March 17, 2023). ⁴

Frequently asked questions

• What does NAICS 327410 include?
  Establishments that manufacture lime by calcining limestone or dolomite, or by processing other calcareous materials (e.g., coral, chalk, shells). Operations may be vertically integrated, mining or quarrying the calcium carbonate inputs, or may purchase/collect inputs for on‑site processing. ²

• Does 327410 cover agricultural lime products?
  Yes. Manufacturing agricultural lime products falls within this industry. The classification is determined by the production process (lime manufacturing), not the end use, so agricultural lime produced by calcining or related processes is included. ²

• How is 327410 different from 212312?
  327410 covers manufacturing lime, including integrated operations that mine inputs. 212312 covers crushed and broken limestone mining and quarrying without lime manufacturing. Quarrying alone belongs in 212312. ³

• What is the current small business size standard for 327410?
  SBA’s size standard is 1,050 employees for this NAICS, measured on an employee‑count basis per SBA methodology. This standard has been effective since March 17, 2023, per the Table of Small Business Size Standards. ⁴

• Which PSC code is commonly used when agencies buy lime?
  Purchases of lime as a commodity are commonly coded under PSC 6810 (Chemicals). Agencies select specific PSCs based on the nature of the product or formulation, but bulk lime typically maps to the Chemicals product family. ⁵

Useful resources

• G2X — NAICS 327410
• U.S. Census Bureau — NAICS 327410 industry definition (2022). ²
• U.S. Census Bureau — NAICS codes and 2022 vintage overview. ¹
• SBA — Table of Small Business Size Standards (effective March 17, 2023). ⁴

References

1. U.S. Census Bureau. Economic Census: Understanding NAICS (2022 guidance). https://www.census.gov/programs-surveys/economic-census/year/2022/technical-documentation/code-lists/understanding-naics-redirect.html
2. U.S. Census Bureau. NAICS 2022 — 327410 Lime Manufacturing. https://www.census.gov/naics/?input=327410&year=2022&details=327410
3. U.S. Census Bureau. NAICS 2022 — 212312 Crushed and Broken Limestone Mining and Quarrying. https://www.census.gov/naics/?input=212312&year=2022&details=212312
4. U.S. Small Business Administration. Table of Small Business Size Standards (effective March 17, 2023). https://www.sba.gov/sites/default/files/2023-06/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20%282%29.pdf
5. U.S. General Services Administration. Product and Service Codes (PSC) Manual. https://www.acquisition.gov/psc-manual