NAICS 423730

Overview

The North American Industry Classification System (NAICS) is the U.S. government’s standard for classifying business establishments so statistical agencies can collect, analyze, and publish economic data. Developed under the Office of Management and Budget to replace SIC in 1997, NAICS is jointly maintained with Canada and Mexico; the current U.S. structure is organized under the 2022 vintage. ¹

NAICS 423730 covers merchant wholesalers primarily engaged in distributing warm air heating and air-conditioning equipment and related supplies. Federal statistical programs use this industry to tabulate wholesale trade data; the official label is “Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers.” ²

See also on G2X:

• G2X — NAICS 423720 Hydronics Wholesalers
• G2X — NAICS 423740 Refrigeration Wholesalers

What this NAICS covers

• Distribution of warm‑air central heating equipment and supplies (e.g., furnaces, ducts, registers). ²
• Distribution of air‑conditioning equipment other than room/household units. ²
• Wholesale of nonportable electric baseboard and wall heating units. ²
• Distribution of air‑handling and filtration components used in HVAC systems (e.g., air ducts, grilles, furnace air filters). ²
• Distribution of packaged and rooftop HVAC units for commercial applications (i.e., A/C equipment except room units). ²

Related NAICS and PSC codes

Inclusions and exclusions (official cross‑references)

• Includes wholesaling of warm‑air furnaces and non‑room air‑conditioning equipment and supplies. ²
• Excludes household‑type appliances and room A/C units (classified under electrical and electronic appliance wholesalers, e.g., 423620). ²
• Excludes hydronic (hot‑water/steam) heating equipment, which falls under 423720. ²
• Excludes refrigeration equipment and supplies (classified under 423740). ²
• Excludes motor vehicle air‑conditioning equipment, which is classified under 423120 Motor Vehicle Supplies and New Parts Merchant Wholesalers. ³

SBA small business size standard (informational)

SBA’s current small business size standard for NAICS 423730 is 250 employees. For supply contracts, firms that do not manufacture the end item may qualify under the Nonmanufacturer Rule if they meet applicable criteria. ⁴⁵

Frequently asked questions

• What activities fall under NAICS 423730?

  • Establishments primarily engaged in wholesaling warm‑air heating equipment (e.g., furnaces, ducting, registers) and non‑room air‑conditioning equipment, along with associated supplies and air‑handling components, are included in 423730. ²

• Are room air conditioners part of NAICS 423730?

  • No. NAICS materials classify household‑type appliances and room A/C units with electrical and electronic appliance wholesalers in 423620, not in 423730. ²

• Does NAICS 423730 cover installation work?

  • No. Selling and installing HVAC systems is treated under plumbing, heating, and air‑conditioning contracting, such as 238220, rather than wholesale trade. ⁶

• How does NAICS 423730 differ from NAICS 423740?

  • 423730 centers on warm‑air heating and air‑conditioning equipment and supplies, while 423740 focuses on refrigeration equipment and supplies; NAICS cross‑references separate refrigeration from warm‑air HVAC wholesalers. ²

• What is the SBA small business size standard for this NAICS?

  • SBA’s size standard for 423730 is 250 employees. Always consult the latest SBA table and consider the Nonmanufacturer Rule when competing for supply awards. ⁴⁵

Useful resources

• G2X — NAICS 423730
• Census — 2022 NAICS industry page for 423730
• SBA — Table of Small Business Size Standards (current PDF)
• Census — NAICS home and background

References

1. U.S. Census Bureau — North American Industry Classification System (NAICS) homepage. https://www.census.gov/naics/
2. U.S. Census Bureau — 2022 NAICS, Industry 423730 Warm Air Heating and Air-Conditioning Equipment and Supplies Merchant Wholesalers (definition, examples, cross-references). https://www.census.gov/naics/?input=423730&year=2022&details=423730
3. U.S. Census Bureau — 2022 NAICS, Industry 423120 Motor Vehicle Supplies and New Parts Merchant Wholesalers (includes automobile air-conditioners as parts). https://www.census.gov/naics/?input=423120&year=2022&details=423120
4. U.S. Small Business Administration — Table of Small Business Size Standards (effective March 17, 2023). https://www.sba.gov/sites/sbagov/files/2023-03/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20_Final-508.pdf
5. Electronic Code of Federal Regulations — 13 CFR 121.406 Nonmanufacturer rule. https://www.ecfr.gov/current/title-13/part-121/section-121.406
6. U.S. Census Bureau — 2022 NAICS, Industry 238220 Plumbing, Heating, and Air-Conditioning Contractors. https://www.census.gov/naics/?input=238220&year=2022&details=238220