NAICS 327910

Overview

The North American Industry Classification System (NAICS) is the framework U.S. federal statistical programs use to classify business establishments for economic data collection and publication. Developed under the Office of Management and Budget with coordination by Statistics Canada and Mexico’s INEGI, NAICS replaced SIC in 1997 to support cross‑country comparability. The current active vintage is 2022. ¹
U.S. Industry NAICS 327910 covers establishments primarily engaged in manufacturing abrasive grinding wheels of natural or synthetic materials, abrasive‑coated products (such as sandpaper), and other abrasive products. Examples include fused aluminum oxide and silicon carbide abrasive grains, diamond dressing wheels, buffing and polishing wheels (abrasive and nonabrasive), and whetstones. ²

What this NAICS covers

• Bonded abrasive grinding wheels (natural or synthetic). ²
• Coated abrasive products, including sandpaper and related sheets, belts, and discs. ²
• Fused aluminum oxide and silicon carbide abrasive grains. ²
• Diamond dressing and similar superabrasive wheels. ²
• Buffing and polishing wheels, including nonabrasive types. ²
• Hand‑sharpening stones, oilstones, and whetstones. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	212399	All Other Nonmetallic Mineral Mining (e.g., mining/cutting grindstones and whetstones—excluded from 327910).
NAICS	326199	All Other Plastics Product Manufacturing (e.g., plastic scouring pads—excluded from 327910).
NAICS	332999	All Other Miscellaneous Fabricated Metal Product Manufacturing (e.g., metallic scouring sponges/soap‑impregnated pads—excluded from 327910).
PSC	5350	Abrasive Materials (product family frequently aligned to abrasive commodities).

NAICS cross‑references are per the official 327910 description. ²
PSC descriptors reflect federal product service code definitions and DFARS PGI listings. ⁴

Exclusions and cross‑references

• Mining and cutting grindstones, pulpstones, and whetstones fall under 212399, not 327910. ²
• Plastic scouring pads are classified in 326199. ²
• Metallic scouring sponges and soap‑impregnated pads are classified in 332999. ²

2022 NAICS context

Census economic programs began publishing detailed industry statistics using the 2022 NAICS in 2024 and plan to complete the transition across programs by the end of 2027; 2022 is the active vintage for new releases. ³

Frequently asked questions

• What products are included in NAICS 327910?
  Abrasive product manufacturing includes bonded grinding wheels, coated abrasives (sheets, belts, and discs such as sandpaper), superabrasive wheels (e.g., diamond dressing wheels), abrasive grains like fused aluminum oxide and silicon carbide, buffing/polishing wheels (abrasive and nonabrasive), and sharpening stones, including oilstones and whetstones. ²

• What activities are excluded from NAICS 327910?
  Establishments primarily mining or cutting grindstones and whetstones are in 212399. Plastic scouring pads fall under 326199, while metallic scouring sponges or soap‑impregnated pads are classified in 332999. These are specifically cross‑referenced outside 327910. ²

• Did the 2022 NAICS change the definition of 327910?
  Not specified by official sources; the 2022 industry description lists scope elements and cross‑references without a stated change notice. Users should apply the posted definition, examples, and exclusions when determining the correct industry classification for abrasive products and consult program guidance if uncertainty remains. ²

• How is NAICS used in federal procurement contexts?
  NAICS is designed for statistical classification, but agencies and businesses often use NAICS codes administratively for size standards, regulatory analysis, and procurement market segmentation. This secondary use is common across government and industry, though NAICS itself remains a statistical standard. ⁵

• When will agencies fully transition to the 2022 NAICS?
  The Census Bureau began publishing with 2022 NAICS in 2024 and expects all applicable economic programs to complete transition by the end of 2027. During the transition, some series may reflect mixed vintages; verify the reference year and code set for each dataset. ³

Useful resources

• U.S. Census: NAICS 327910 industry description (definition, examples, and cross‑references). ²
• U.S. Census: Implementation of the 2022 NAICS (transition timeline and current vintage). ³
• U.S. Census: NAICS overview and guidance (purpose, production‑oriented structure). ⁵

References

1. U.S. Census Bureau — Classifying Businesses (history of NAICS adoption and tri‑national development). https://www.census.gov/about/history/historical-censuses-and-surveys/census-programs-surveys/economic/classifying-businesses.html
2. U.S. Census Bureau — 2022 NAICS 327910: Abrasive Product Manufacturing (definition, examples, and cross‑references). https://www.census.gov/naics/?input=327910&year=2022&details=327910
3. U.S. Census Bureau — The Census Bureau’s Implementation of the 2022 NAICS (vintage and timeline). https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
4. Acquisition.gov — DFARS PGI Part 208 (PSC families, including abrasive materials and related categories). https://www.acquisition.gov/dfarspgi/pgi-part-208-required-sources-supplies-and-services
5. U.S. Census Bureau — Schedule B Codes, NAICS and NAPCS: The Similarities and Differences (NAICS purpose and nonstatistical uses). https://www.census.gov/newsroom/blogs/global-reach/2018/09/schedule_b_codesna.html