NAICS 327420

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying business establishments to support the collection, analysis, and publication of statistics on the U.S. economy. It was developed by the U.S. Economic Classification Policy Committee in cooperation with Statistics Canada and Mexico’s INEGI and adopted in 1997 by the Office of Management and Budget to replace the SIC system. ¹

NAICS 327420 covers establishments primarily engaged in manufacturing gypsum products—such as wallboard, plaster, plasterboard, molding, ornamental moldings, statuary, and architectural plaster work. Establishments may mine or quarry their own gypsum or purchase it; however, gypsum mining itself is classified elsewhere. ²

What this NAICS covers

• Manufacturing gypsum wallboard and plasterboard. ²
• Producing gypsum plaster and molding plaster. ²
• Fabricating gypsum and plaster ornamental moldings. ²
• Making statuary and decorative plaster items. ²
• Performing architectural plaster work. ²
• Operating integrated plants that may mine/quarry gypsum or purchase gypsum as inputs. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	212399	All Other Nonmetallic Mineral Mining
NAICS	327410	Lime Manufacturing
PSC	5640	Wallboard, Building Paper, and Thermal Insulation Materials
PSC	5610	Mineral Construction Materials, Bulk

NAICS relationships and the 212399 cross‑reference derive from the official NAICS 327420 description. ²
PSC descriptors reflect the GSA Product and Service Code Manual (FY 2025); PSC 5640 explicitly includes “Gypsum Board” and “Plasterboard.” ³

Scope notes and exclusions

• Inclusion of gypsum‑based caulking or joint compounds is not specified by official sources. ²
• Excludes operating gypsum mines or quarries, which are classified in NAICS 212399. ²

Frequently asked questions

• What products are classified under NAICS 327420?
  Gypsum wallboard and plasterboard; plaster and molding plaster; ornamental moldings; statuary; and architectural plaster work. Establishments may purchase gypsum inputs or operate integrated facilities that extract gypsum, but extraction activities are classified separately from manufacturing. ²

• Are gypsum mining operations part of NAICS 327420?
  No. Gypsum mining and quarrying activities are classified in NAICS 212399. NAICS 327420 focuses on manufacturing gypsum products; even if a manufacturer operates its own mine, the extraction portion remains classified under mining. ²

• Which PSCs are commonly used for gypsum board purchases?
  PSC 5640 covers wallboard, building paper, and thermal insulation materials and explicitly includes “Gypsum Board” and “Plasterboard.” Depending on the item, bulk mineral construction materials may fall under PSC 5610. Always verify line‑item descriptions before use. ³

• Did NAICS 2022 change the title or definition of NAICS 327420?
  Not specified by official sources ².

• What NAICS vintage underlies current Economic Census data for manufacturing?
  The 2022 Economic Census publishes statistics on a 2022 NAICS basis. “First Look” and subsequent releases are aligned to the 2022 NAICS vintage across sectors, including Manufacturing (31–33), per Census Bureau release notes. ⁴

Useful resources

• G2X — NAICS 327420 overview
• U.S. Census Bureau — NAICS Sector 31–33: official definitions and cross‑references for NAICS 327420. ²
• U.S. Census Bureau — 2017 NAICS Manual (official background and history). ¹
• U.S. Census Bureau — 2022 Economic Census “First Look” and NAICS vintage note. ⁴
• Acquisition.gov — Product and Service Code (PSC) Manual (FY 2025). ³

References

1. U.S. Census Bureau, 2017 North American Industry Classification System (NAICS) Manual. https://www.census.gov/library/publications/2017/econ/2017-naics-manual.html
2. U.S. Census Bureau, NAICS Sector 31–33 (Manufacturing) — definitions and cross‑references (includes 327420). https://www.census.gov/naics/resources/archives/sect31-33.html
3. General Services Administration, Product and Service Code (PSC) Manual, April 2025 (PDF). https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf
4. U.S. Census Bureau, 2022 Economic Census “First Look” data release (NAICS 2022 basis). https://www.census.gov/newsroom/press-releases/2024/2022-economic-census-first-look.html