NAICS 327991

Overview

The North American Industry Classification System (NAICS) is the framework Federal statistical agencies use to categorize business establishments for collecting, analyzing, and publishing data about the U.S. economy. Developed under the Office of Management and Budget and adopted in 1997 to replace SIC, NAICS was created jointly by the U.S. Economic Classification Policy Committee, Statistics Canada, and Mexico’s INEGI to enable cross-country comparability; the current vintage is 2022. ¹

NAICS 327991 covers establishments primarily engaged in cutting, shaping, and finishing granite, marble, limestone, slate, and other stone for building and miscellaneous uses; these firms may mine, quarry, or purchase stone. Cross-references clarify that quarrying stone falls under NAICS Industry Group 2123, and that merchants reselling semifinished monuments or tombstones without further work are classified in Wholesale or Retail Trade. ²

See also on G2X:

• G2X — NAICS 327991 overview
• G2X — NAICS 212311 Dimension Stone Mining and Quarrying
• G2X — PSC 5620 Tile, Brick and Block

What this NAICS covers

• Cutting stone (e.g., granite, marble, limestone, slate, other stone) for building and miscellaneous applications. ²
• Shaping stone into components for structural, architectural, or ornamental use. ²
• Finishing operations (e.g., honing, polishing, surfacing) to produce ready-to-install stone products. ²
• Dressing dimension stone as part of manufacturing finished stone products. ³
• Manufacturing stone countertops classified under this industry. ²
• Sourcing inputs via mining/quarrying or purchasing stone and then performing manufacturing operations. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	212311	Dimension Stone Mining and Quarrying
NAICS	327999	All Other Miscellaneous Nonmetallic Mineral Product Manufacturing
PSC	5620	Tile, Brick and Block (includes cut stone; cut and polished stone)
PSC	5610	Mineral Construction Materials, Bulk (includes rough dimension stone)

Key cross-references and exclusions

• Quarrying rough blocks/slabs of dimension stone is classified in NAICS 212311; NAICS 327991 covers dressing/finishing when producing stone products. ³
• Buying and selling semifinished monuments and tombstones with only polishing, lettering, or shaping to order is Wholesale Trade (Sector 42) or Retail Trade (Sectors 44–45), not NAICS 327991. ²
• Stone countertops are in NAICS 327991; wood or plastics-laminated countertops fall under NAICS 337110 or NAICS 337215, per product type. ²

Frequently asked questions

• What activities define NAICS 327991?
  It comprises cutting, shaping, and finishing granite, marble, limestone, slate, and other stone for building and miscellaneous uses. Establishments may mine, quarry, or purchase stone inputs before manufacturing finished stone products. See also on G2X — NAICS 327991 overview. ²

• Does NAICS 327991 include quarrying?
  The industry may involve obtaining stone, but the act of mining or quarrying stone is classified in NAICS Industry Group 2123; manufacturing operations on stone are classified in NAICS 327991. ²

• Are stone countertops included in NAICS 327991?
  Yes. Stone countertop manufacturing is classified under NAICS 327991; by contrast, wood or plastics-laminated countertops are in NAICS 337110 or NAICS 337215. ²

• Which PSC codes often align with NAICS 327991 supplies?
  PSC 5620 covers tile, brick, and block, including “cut stone” and “cut and polished stone.” PSC 5610 covers bulk mineral construction materials, including rough dimension stone. Use the PSC that best matches the purchased item. ⁴

Useful resources

• G2X — NAICS 327991 page: https://app.g2xchange.com/naics/327991
• U.S. Census Bureau — NAICS main page and 2022 NAICS search. ¹
• U.S. Census Bureau — Sector 31–33 (Manufacturing) descriptions, including NAICS 327991 and relevant cross-references. ²
• U.S. Census Bureau — Sector 21 (Mining) descriptions, including NAICS 212311 Dimension Stone Mining and Quarrying. ³
• GSA Acquisition — Product and Service Code (PSC) Manual (April 2025). ⁴

References

1. U.S. Census Bureau — North American Industry Classification System (NAICS): https://www.census.gov/naics/
2. U.S. Census Bureau — 2022 NAICS Sector 31–33 descriptions (includes NAICS 327991 and cross-references): https://www.census.gov/naics/resources/archives/sect31-33.html
3. U.S. Census Bureau — 2022 NAICS Sector 21 descriptions (includes NAICS 212311 and cross-references to 327991): https://www.census.gov/naics/resources/archives/sect21.html
4. Acquisition.gov — Product and Service Code Manual (April 2025): https://login.acquisition.gov/psc-manual