NAICS 423740

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying business establishments so agencies can collect, analyze, and publish statistics about the U.S. economy. Developed under the Office of Management and Budget with Statistics Canada and Mexico’s INEGI, it replaced SIC in 1997 and is revised every five years; the current vintage is 2022. ¹

NAICS 423740 — Refrigeration Equipment and Supplies Merchant Wholesalers — falls within Sector 42 (Wholesale Trade), Subsector 423 (Merchant Wholesalers, Durable Goods). It identifies establishments primarily engaged in the merchant wholesale distribution of refrigeration equipment and supplies and is used across Census statistical programs that tabulate wholesale trade by NAICS code. ²

See also on G2X:

• NAICS 423730
• NAICS 333415

What this NAICS covers

• Merchant wholesale distribution of commercial and industrial refrigeration equipment. ²
• Walk-in coolers and freezers for food service and cold storage applications. ²
• Refrigerated display cases and counters used in retail and foodservice. ²
• Cold-storage machinery and related systems sold at wholesale. ²
• Water coolers and refrigerated drinking fountains supplied through wholesalers. ²
• Associated refrigeration supplies distributed to dealers, contractors, and institutions. ²

Related NAICS and PSC codes

Industry boundary and common exclusions

• Household-type refrigerators, freezers, and room air-conditioners are treated outside 423740; wholesaling of these consumer appliances is classified under household appliances merchant wholesalers 423620. ⁶
• Manufacturing of commercial and industrial refrigeration equipment is classified in 333415, not in wholesale trade. ⁴
• Installation and service work (e.g., HVAC/Refrigeration contracting) is generally classified under specialty trade contractors such as 238220, rather than in 423740. ⁷

Frequently asked questions

• What types of businesses are classified under NAICS 423740?
  Establishments primarily engaged in the merchant wholesale distribution of commercial and industrial refrigeration equipment and related supplies fall under NAICS 423740. These firms typically sell to dealers, contractors, foodservice operators, institutions, and other businesses rather than to household consumers. ²

• Are walk-in coolers, freezers, and refrigerated display cases included in 423740?
  Yes. Merchant wholesale distribution of walk-in coolers and freezers, as well as refrigerated display cases and service counters used in retail and foodservice environments, is included in NAICS 423740. ²

• Does 423740 cover water coolers and refrigerated drinking fountains?
  Yes. Wholesale distribution of water coolers and refrigerated drinking fountains is explicitly included in NAICS 423740. ²

• Are household-type refrigerators and freezers included in 423740?
  No. Household-type refrigerators, freezers, and similar consumer appliances are wholesaled under household appliances merchant wholesalers 423620, not NAICS 423740. ⁶

• Does NAICS 423740 include manufacturing of refrigeration equipment?
  No. NAICS 423740 covers merchant wholesalers. Manufacturing of commercial and industrial refrigeration equipment is classified in NAICS 333415. ⁴

Useful resources

• Official NAICS 423740 page (Census): authoritative definition, illustrative examples, and cross-references for Refrigeration Equipment and Supplies Merchant Wholesalers. Use this to verify scope and keywords when classifying establishments. ²
• NAICS home, search, and downloads: find codes, browse the 2022 structure, and access background materials to confirm a firm’s primary activity and appropriate classification. ¹
• 2022 to 2017 NAICS concordance (Excel): map 423740 across vintages for longitudinal analysis and to align historical records or legacy registrations with the current 2022 code set. ³
• Manufacturing vs. wholesaling check: if activities resemble equipment fabrication rather than distribution, compare against NAICS 333415 (Commercial and Industrial Refrigeration Equipment Manufacturing) to determine the correct code boundary. ⁴
• Adjacent wholesale category (HVAC): firms primarily wholesaling warm-air heating and A/C equipment should evaluate NAICS 423730 to ensure the code reflects the predominant line of goods. ¹
• Household appliances wholesalers: consumer refrigerators/freezers and similar appliances generally fall under NAICS 423620, not 423740; use the concordance to confirm historical placement. ³
• PSC alignment for procurement: PSC 4110 (Refrigeration Equipment) is commonly used for federal buys of commercial/industrial refrigeration systems and cases distributed under NAICS 423740. ⁵

References

1. U.S. Census Bureau. North American Industry Classification System (NAICS) — Official site. https://www.census.gov/naics/
2. U.S. Census Bureau. NAICS search result for 423740 — Refrigeration Equipment and Supplies Merchant Wholesalers. https://www.census.gov/naics/?input=423740
3. U.S. Census Bureau. 2022 to 2017 NAICS Concordance (XLSX). https://www.census.gov/naics/concordances/2022_to_2017_NAICS.xlsx
4. U.S. Census Bureau. NAICS search result for 333415 — Air-Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing. https://www.census.gov/naics/?input=333415
5. PSC Tool. Entry for 4110 — Refrigeration Equipment. https://psctool.us/PSCs/4110
6. U.S. Census Bureau. NAICS search result for 423620 — Household Appliances, Electric Housewares, and Consumer Electronics Merchant Wholesalers. https://www.census.gov/naics/?input=423620
7. U.S. Census Bureau. NAICS search result for 238220 — Plumbing, Heating, and Air-Conditioning Contractors. https://www.census.gov/naics/?input=238220