NAICS 337121

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying business establishments for statistical purposes across the U.S. economy. Developed under the Office of Management and Budget (OMB) and adopted in 1997, NAICS was created jointly by the U.S., Canada, and Mexico to enable comparable statistics across North America. The current revision is the 2022 vintage. ¹
U.S. industry 337121 covers establishments primarily engaged in manufacturing upholstered household‑type furniture, whether produced on a stock or custom basis. Federal statistical programs, including the Economic Census, publish data for this industry to describe establishments that make residential upholstered seating and related goods, distinct from reupholstery services or nonupholstered furniture manufacturing. ²

See also on G2X:

• G2X — NAICS 337121 overview
• G2X — NAICS 337122
• G2X — NAICS 337124

What this NAICS covers

• Manufacturing upholstered household seating (e.g., sofas, loveseats, sectionals). ²
• Producing upholstered household chairs, recliners, ottomans, and chaise lounges. ²
• Custom manufacturing of upholstered household furniture made to individual order. ²
• Stock (standard line) production of upholstered household furniture. ²
• Upholstered household furniture manufacturing regardless of frame material. ²
• Assembly and finishing associated with upholstered household furniture manufacturing. ²

Related NAICS and PSC codes

Exclusions and borderline cases

• Reupholstering or upholstering frames to individual order is classified in 811420 (Reupholstery and Furniture Repair), not in 337121. ²
• Kitchen and dining room chairs with upholstered seats or backs are classified by frame material: wood in 337122 and metal in 337124. Chairs of other materials are classified outside 337121. ²

SBA small business size standard

• The SBA size standard for 337121 is 1,000 employees. Contracting officers apply this standard when setting aside supply contracts under this NAICS. ⁴

Frequently asked questions

• What products fall under NAICS 337121?
  Upholstered household‑type furniture produced on a stock or custom basis, such as residential sofas, loveseats, sectionals, recliners, and upholstered chairs. It excludes reupholstery services and classifies some upholstered dining/kitchen chairs by frame material in related NAICS. ²

• How does 337121 differ from 337122 and 337124?
  337121 covers upholstered household furniture. 337122 covers nonupholstered wood household furniture, while 337124 covers metal household furniture. Cross‑references in the NAICS manual separate these production processes. ²

• What PSC code is typically used for acquiring upholstered household furniture?
  Purchases of household furniture often use PSC 7105 (Household Furniture). Agencies select the PSC that best matches the deliverable; 7105 is the broad product category for residential furniture items. ³

• Is furniture reupholstery work included in NAICS 337121?
  No. Reupholstery and furniture repair services are classified under 811420, not in manufacturing NAICS codes such as 337121. ²

• What is the current NAICS vintage used for federal economic statistics?
  Census programs are implementing the 2022 NAICS vintage, with broad adoption across programs and full transition targeted by the end of calendar year 2027, per the Census NAICS implementation guidance. ⁵

Useful resources

• G2X — NAICS 337121
• U.S. Census Bureau — NAICS description for 337121 within Sector 31‑33 (Manufacturing). ²
• U.S. Census Bureau — 2022 NAICS implementation overview and timeline. ⁵
• SBA — Table of Small Business Size Standards (NAICS‑matched). ⁴
• Acquisition.gov — Product and Service Code (PSC) Manual (for PSC definitions such as 7105). ³

References

1. U.S. Census Bureau — Classifying Businesses (history of industrial classification; OMB adoption of NAICS in 1997). https://www.census.gov/about/history/historical-censuses-and-surveys/census-programs-surveys/economic/classifying-businesses.html
2. U.S. Census Bureau — NAICS 2022: 337121 Upholstered Household Furniture Manufacturing. https://www.census.gov/naics/?input=337121&year=2022&details=337121
3. Acquisition.gov — Product and Service Code Manual. https://www.acquisition.gov/psc-manual
4. U.S. Small Business Administration — Table of Small Business Size Standards, effective March 17, 2023 (Manufacturing; 337121 = 1,000 employees). 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. Census Bureau — The Census Bureau’s Implementation of the 2022 NAICS (overview and timeline). https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html