NAICS 423910

Overview

The North American Industry Classification System (NAICS) is the federal standard for classifying business establishments to support the collection, analysis, and publication of statistics about the U.S. economy. Established under the Office of Management and Budget and adopted in 1997 to replace SIC, NAICS was developed jointly by the U.S., Canada, and Mexico to enable cross-country comparability. ¹

NAICS 423910 covers merchant wholesalers primarily engaged in the distribution of sporting and recreational goods and supplies, including sporting goods and accessories, billiard and pool supplies, sporting firearms and ammunition, and marine pleasure craft and related equipment. ³

The 2022 NAICS vintage is used for current Economic Census publications and related dissemination for Sector 42 (Wholesale Trade). ²

What this NAICS covers

• Wholesale distribution of sporting goods and accessories (e.g., balls, bats, protective gear). ³
• Wholesaling of billiard and pool tables, cues, and related supplies. ³
• Wholesaling of sporting firearms and ammunition used for recreation and sport. ⁵
• Distribution of marine pleasure craft (e.g., personal watercraft) and related equipment and supplies. ⁴
• Lines of outdoor and recreational equipment typically sold by sporting-goods wholesalers (e.g., camping, fishing, water-sports accessories). ³
• Merchant wholesaling functions (buying, storing, breaking bulk, selling) rather than manufacturing or retailing. ³

Related NAICS and PSC codes

Industry boundaries and cross-references

• Toys, fireworks, playing cards, and hobby goods are not in 423910; they map to 423920. ⁶
• Marine pleasure craft distribution belongs in 423910; other ships, boats, and marine propulsion equipment (non‑pleasure) fall under 423860. ⁴
• Small arms ammunition wholesaling is included in 423910, not in chemical wholesale classifications. ⁵

Small business size standard (SBA)

SBA’s table lists the small business size standard for 423910 as 100 employees. For supply acquisitions in Sector 42, firms that are nonmanufacturers may qualify as small with 500 or fewer employees if they meet 13 CFR 121.406 (the nonmanufacturer rule). ⁸

Frequently asked questions

• What products are in scope for NAICS 423910?
  Sporting and recreational goods wholesaling, including sporting goods and accessories, billiard and pool supplies, sporting firearms and ammunition, and marine pleasure craft and related equipment/supplies. This industry comprises merchant wholesalers, not retailers or manufacturers. ³

• How is 423910 different from 423920 or 339920?
  423910 covers sporting/recreational goods wholesalers. Toys and hobby goods wholesaling is 423920. Manufacturing of sporting and athletic goods is 339920, not a wholesale classification. ³

• Are marine pleasure craft wholesalers classified here or in 423860?
  Marine pleasure craft and related equipment/supplies are classified in 423910. Non‑pleasure marine vessels and marine propulsion equipment wholesaling belongs in 423860. ⁴

• Does ammunition distribution fall under 423910?
  Yes. Census cross‑references indicate that merchant wholesale distribution of small arms ammunition is classified in 423910. ⁵

• What is the SBA small business size standard for 423910?
  SBA’s current table shows 100 employees for 423910. For supply acquisitions, SBA’s nonmanufacturer rule may apply (generally 500 employees with additional conditions at 13 CFR 121.406). ⁸

Useful resources

• G2X — NAICS 423910 overview: https://app.g2xchange.com/naics/423910
• Census — NAICS background and development overview. ¹
• Census — 2022 NAICS Sector 42 (Wholesale Trade) hub for Economic Census. ²
• Census — NAICS 423910 (2022) definition and cross-references. ³
• SBA — Table of Small Business Size Standards. ⁸

References

1. U.S. Census Bureau — 2017 NAICS Manual overview page (official NAICS background and development). https://www.census.gov/library/publications/2017/econ/2017-naics-manual.html
2. U.S. Census Bureau — 2022 NAICS Sector 42: Wholesale Trade (Economic Census hub). https://www.census.gov/data/tables/2022/econ/economic-census/naics-sector-42.html
3. U.S. Census Bureau — NAICS 2022 search result for 423910: Sporting and Recreational Goods and Supplies Merchant Wholesalers (definition and examples). https://www.census.gov/naics/?input=423910&year=2022&details=423910
4. U.S. Census Bureau — Cross‑reference indicating marine pleasure craft wholesalers are classified in 423910 (from 423860 reference page). https://www2.census.gov/econ2007/Reference_materials/htm%20files/4238602.htm
5. U.S. Census Bureau — Cross‑reference indicating small arms ammunition wholesaling maps to 423910 (from 424690 reference page). https://www2.census.gov/econ2012/Reference_materials/htm%20files/2007_4246902.htm
6. U.S. Census Bureau — Cross‑reference showing toys/fireworks and related goods class under 423920 (from 423990 reference page). https://www2.census.gov/econ2007/Reference_materials/htm%20files/423990.htm
7. Not used.
8. U.S. Small Business Administration — Table of Small Business Size Standards (effective March 17, 2023). https://www.sba.gov/sites/default/files/2023-06/Table%20of%20Size%20Standards_Effective%20March%2017%2C%202023%20%282%29.pdf