NAICS 424350

Overview

The North American Industry Classification System (NAICS) is the federal standard for categorizing business establishments to support the collection, analysis, and publication of statistics on the U.S. economy. Developed under the Office of Management and Budget in 1997 to replace the SIC system, NAICS was created jointly by the United States, Canada, and Mexico to enable comparable business statistics across North America. The current U.S. vintage is NAICS 2022. ¹

NAICS 424350 — Clothing and Clothing Accessories Merchant Wholesalers — is a NAICS 2022 industry within Wholesale Trade (42). It was formed by consolidating former 2017 industries 424320 and 424330; footwear remains separately classified under 424340. ²

What this NAICS covers

• Merchant wholesale distribution of clothing and clothing accessories to other businesses and institutions (not the general public). ³
• Consolidated wholesaling of men’s, women’s, children’s, and infants’ apparel formerly split across 424320 and 424330 under NAICS 2017. ²
• Business-to-business sales typically conducted from warehouses or offices, with services incidental to sale (for example, sorting, repackaging, or labeling). ³
• Industry measured in federal programs that publish 4-digit NAICS wholesale statistics (for example, the Annual Wholesale Trade Survey). ⁴
• Part of Wholesale Trade (42), which covers goods sold for resale or for business and institutional use. ³
• Specific accessory item lists: Not specified by official sources. ¹

Related NAICS and PSC codes

Classification notes and boundaries

• Footwear wholesaling is not included in 424350; it is classified in 424340. ⁵
• Establishments that arrange sales on a commission basis without taking title are classified under Wholesale Trade Agents and Brokers, e.g., 425120, not in merchant wholesaling. Related electronic markets are 425110. ⁶
• Wholesale Trade establishments generally sell to other businesses, operate from warehouses or offices, and provide services incidental to sale; they are distinct from Retail Trade establishments. ³

Frequently asked questions

• What businesses belong in NAICS 424350?

  Merchant wholesalers primarily engaged in distributing clothing and clothing accessories to business and institutional customers. The industry was created in NAICS 2022 by combining prior apparel wholesaling codes 424320 and 424330, excluding footwear. ²

• Is footwear included in NAICS 424350?

  No. Footwear wholesaling is classified separately under NAICS 424340 (Footwear Merchant Wholesalers). Establishments primarily wholesaling shoes, boots, or related footwear should use that code. ⁵

• How does NAICS define “wholesale” for this industry?

  Wholesale Trade establishments sell goods for resale or for business and institutional use, typically operating from warehouses or offices and providing services incidental to the sale (such as breaking bulk or labeling). They are distinct from Retail Trade establishments. ³

• Are sales agents and electronic marketplaces included?

  No. Commission-based agents and brokers are classified in 425120; business-to-business electronic markets are in 425110. These are outside merchant wholesaling even when dealing in apparel. ⁶

• Where are official federal data for NAICS 424350 reported?

  The U.S. Census Bureau publishes Wholesale Trade statistics at the 4-digit NAICS level, including in the Economic Census and the Annual Wholesale Trade Survey (AWTS). These sources provide revenue, inventory, and operating data for the industry. ⁴

Useful resources

• G2X — NAICS 424350 overview
• U.S. Census Bureau — NAICS 2022 Search and introduction. ¹
• U.S. Census Bureau — NAICS changes and 2022 consolidation creating 424350. ²
• U.S. Census Bureau — 2022 Annual Wholesale Trade Survey. ⁴
• GSA Acquisition Policy — Product and Service Code (PSC) Manual (for clothing PSCs such as 8405 and 8410). ⁸

References

1. U.S. Census Bureau. North American Industry Classification System (NAICS) — NAICS 2022 Search and introduction. https://www.census.gov/naics/?year=2022
2. U.S. Census Bureau. Impact of Changes to the North American Industry Classification System (NAICS). https://www.census.gov/library/stories/2024/11/naics-changes.html
3. U.S. Census Bureau. 2022 Economic Census — Wholesale Trade FAQs (sector definition and characteristics). https://www.census.gov/programs-surveys/economic-census/year/2022/about/faq/faq-wholesale.html
4. U.S. Census Bureau. 2022 Annual Wholesale Trade Survey (AWTS) Press Release. https://www.census.gov/newsroom/press-releases/2024/annual-wholesale-trade-survey.html
5. U.S. Census Bureau. NAICS 2022 detail — 424340 Footwear Merchant Wholesalers. https://www.census.gov/naics/?details=424340&year=2022
6. U.S. Census Bureau (archival). 425120 cross-references for agents/brokers vs. merchant wholesalers. https://www2.census.gov/econ2007/Reference_materials/htm%20files/42512043.htm
7. U.S. Census Bureau. NAICS 2022 detail — 424310 Piece Goods, Notions, and Other Dry Goods Merchant Wholesalers. https://www.census.gov/naics/?details=424310&year=2022
8. General Services Administration — Acquisition.gov. Product and Service Code Manual (April 2025). https://www.acquisition.gov/psc-manual