NAICS 339995

Overview

The North American Industry Classification System (NAICS) is the federal standard used to categorize U.S. business establishments for statistical purposes. Established in 1997 under the Office of Management and Budget, NAICS is jointly maintained by the United States, Canada, and Mexico and is updated about every five years to reflect changes in the economy, with the current vintage being 2022. ¹

NAICS 339995 covers establishments primarily engaged in manufacturing burial caskets, burial cases, and burial vaults, excluding concrete vaults. Concrete burial vault manufacturing is classified under NAICS 327390 (Other Concrete Product Manufacturing). This code is part of the Manufacturing sector and focuses on the production of physical goods rather than retail or service activities related to funerary practices. ²

What this NAICS covers

• Manufacturing of burial caskets and burial cases intended for interment. ²
• Manufacturing of non-concrete burial vaults (e.g., vaults not made of concrete). ²
• Fabrication of casket cases and other non-concrete containers associated with burial. ²
• Producing casket shipping or transport cases used to protect caskets during handling. Not specified by official sources beyond “cases.” ²
• Assembly and finishing operations integral to producing finished burial caskets. Not specified by official sources. ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	327390	Other Concrete Product Manufacturing (includes concrete burial vaults)
NAICS	339999	All Other Miscellaneous Manufacturing (excludes burial caskets, which are in 339995)
PSC	9930	Memorials, Cemeterial and Mortuary Equipment and Supplies

2022 NAICS implementation notes

• Census Bureau programs began releasing data on the 2022 NAICS basis with the 2022 Economic Census “First Look” (January 2024); full adoption across programs is targeted by the end of calendar year 2027, with limited exceptions. ³

Frequently asked questions

• What exactly does NAICS 339995 include?
  It includes the manufacture of burial caskets, burial cases, and non-concrete burial vaults. This is strictly a manufacturing classification; funeral homes, cemeteries, and retailers fall under different service or retail codes and are not covered by NAICS 339995. ²

• Are concrete burial vaults part of NAICS 339995?
  No. Manufacturing concrete burial vaults is classified under NAICS 327390. Non-concrete vaults remain within NAICS 339995, alongside burial caskets and cases. ²

• Is the 2022 NAICS version already in use for this industry?
  Yes. Census economic programs are transitioning to 2022 NAICS; initial outputs began in 2024, with program-by-program adoption scheduled to be largely complete by late 2027. Specific implementation timing can vary by program. ³

• What PSC is typically used when agencies buy caskets or related mortuary items?
  Product purchases commonly align to PSC 9930, “Memorials, Cemeterial and Mortuary Equipment and Supplies,” which groups cemeterial and mortuary equipment and supplies for federal procurement tracking. ⁴

• Do federal agencies buy mortuary services related to remains care?
  Yes. Agencies such as the Department of Veterans Affairs acquire mortuary services under specific regulations. These are service procurements and are distinct from manufacturing under NAICS 339995. ⁵

Useful resources

• G2X — NAICS 339995 overview (internal)
• Census — NAICS 339995 industry description and cross-references (Manufacturing sector).
• Census — Implementation of the 2022 NAICS (timeline and program adoption).
• Census — NAICS overview and resources.
• Census — Economic Census code lists (NAICS and NAPCS).
• SAM.gov — Contracting (search for opportunities and awards by NAICS).

References

1. U.S. Census Bureau — NAICS: Overview, structure, and updates. https://www.census.gov/naics/
2. U.S. Census Bureau — NAICS 2022: 339995 Burial Casket Manufacturing (definition and details). https://www.census.gov/naics/?input=339995&year=2022&details=339995
3. U.S. Census Bureau — 2022 NAICS Implementation Timeline (program adoption schedule). https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
4. PSC Tool — PSC 9930 search results and descriptor. https://psctool.us/search?codes=9930
5. Acquisition.gov — VAAR Subpart 837.70 Mortuary Services (scope and clauses). https://www.acquisition.gov/vaar/subpart-837.70-mortuary-services