Supporting Statement for the

Control Technology Determinations for Constructed and

Reconstructed Major Sources of Hazardous Air Pollutants,

40 CFR part 63, subpart B

Prepared by

Office of Air Quality Planning and Standards

May 2008

**Part A of the Supporting Statement**

**1. IDENTIFICATION OF THE INFORMATION COLLECTION**

> **1(a) Title of the Information Collection**

This Information Collection Request (ICR) is entitled "Control
Technology Determinations for Constructed and Reconstructed Major
Sources of Hazardous Air Pollutants, 40 CFR part 63, subpart B" and
numbered as EPA ICR Number 1658.05 and Office of Management and Budget
(OMB) Control Number 2060-0373. This is a revision of the OMB-approved
EPA ICR Number 1658.04.

> **1(b) Short Characterization**

Section 112(g)(2)(B) of the Clean Air Act as amended in 1990 (CAA)
requires that maximum achievable control technology (MACT) standards be
met by constructed or reconstructed major sources of hazardous air
pollutants (HAP). Where no applicable emission limit has been set, the
MACT determination shall be made on a case-by-case basis.

This ICR supports the regulations at 40 CFR part 63, subpart B (sections
63.40 -- 63.44) to implement section 112(g). It addresses the
information collection burden (hours and costs) to three parties: (1)
industry respondents subject to these provisions, (2) State, local, and
Tribal agencies that review applications made under these provisions,
and (3) EPA for oversight review of a percentage of State/local
decisions. The information collection activities for which burden
estimates are calculated are summarized below.

Owners or operators who construct or reconstruct a major source of HAP
emissions must comply with any applicable MACT standard. Where no MACT
standard exists, a case-by-case determination of MACT (Acase-by-case
MACT@) under CAA section 112(g) must be made. The owner or operator is
responsible for obtaining such a case-by-case MACT determination. This
ICR contains supporting information for case-by-case MACT
determinations.

State, local, and Tribal agencies with operating permit programs that
have been approved by EPA will review applications submitted by sources
under the CAA section 112(g) provisions. These permitting agencies must
determine the level of control that will be necessary to meet
case-by-case MACT requirements for new sources. Finally, EPA will review
a percentage of the determinations in order to provide oversight of the
various State, local, and Tribal permitting authorities.

**2. NEED FOR AND USE OF THE COLLECTION**

> **2(a) Need / Authority for the Collection**

The information is needed and used to determine if the entity submitting
an application for a case-by-case MACT determination has met the
criteria established in the CAA section 112(g) rule. This information is
necessary for the State or local agency to make the case-by-case
determination. Finally, this information is needed by the Administrator
to review a portion of the case-by-case determinations to ensure that
the program is functioning as intended.

The need and authority for this information collection is contained in
CAA section 112(g) 42 U.S.C. 7401 (et seq.) as amended by Pub. L.
101-549\].

> **2(b) Practical Utility / Users of the Data**

The information collected in the CAA section 112(g) applications
provides (for the purposes of compliance determination) documentation of
the selection of a particular control technology for case-by-case MACT.
Applications are reviewed by a State or local agency for which authority
has been delegated by EPA to make the requisite determinations. In
addition, EPA will review some applications as an oversight function.

**3. NONDUPLICATION, CONSULTATIONS, AND OTHER COLLECTION CRITERIA**

> **3(a) Nonduplication**

This information collection is not unnecessarily duplicative of
information otherwise reasonably accessible to us. For instances where
other information items (e.g., a site plan) may have been previously
collected from source owners or operators by the permitting authority in
support of other applications, it is possible to use this information to
meet all or part of the requirements of this information collection. In
general, however, most items of information are tailored specifically
for the individual case-by-case MACT determinations, meaning that
previously submitted information is likely to be inadequate for CAA
section 112(g) purposes.

> **3(b) Public Notice Required Prior to ICR Submission to OMB**

We solicited public comments on this ICR prior to submitting it to OMB.
We issued a *Federal Register* notice requesting comments on the ICR
renewal on \_\_\_\_\_\_\_\_. We received \_\_\_\_\_ comment letters.

> **3(c) Consultations**

The final rule for subpart B was issued on December 27, 1996 (61 FR
68384). Since then, we have gained extensive experience in working with
the State and local agencies in developing case-by-case MACT
determinations for sources subject to CAA section 112(g). We have
consulted with knowledgeable State agency staff who have been involved
in making case-by-case MACT determinations over the past 3 years and
potential industry respondents. We used this information to prepare this
ICR renewal package.

In general, the State contacts confirmed that there has been a low level
of activity related to CAA section 112(g) applications over the last few
years and that most of the applications were for major sources that were
eventually subject to CAA section 112(d) MACT standards or for sources
that ended up taking enforceable permit limits to keep their emissions
below the CAA section 112(g) applicability threshold (i.e., major source
status). They confirmed that the relative burden hours for the State
review of these applications was on average reasonable. They also
reported that there were no major concerns related to the burden
associated with the section CAA 112(g) requirements by the permit
applicants they worked with. The industry contact raised no major issues
with the hourly burden estimate at this point.

The following table lists the contact information of the people we
consulted.

  ----------------------- ----------------------- -----------------------
  Name                    Agency                  Phone Number

  James Geier             Colorado Department of  303/692/3167
                          Public Health and       
                          Environment             

  Joseph Eller            South Carolina          803/898-4079
                          Department of Health    
                          and Environmental       
                          Control                 

  Cindy Phillips          Florida Department of   850/921-9534
                          Environmental           
                          Protection              

  Brian Toth              Southern Company        205/257-7440
  ----------------------- ----------------------- -----------------------

> **3(d) Effects of Less Frequent Collection**

This section does not apply because the information required to be
submitted by each applicant would be submitted on a one-time-only basis.

> **3(e) General Guidelines**

None of the general information collection guidelines in 5 CFR
1230.5(d)(2) of the OMB regulations implementing the Paperwork Reduction
Act is being exceeded in the CAA section 112(g) regulations.

> **3(f) Confidentiality**

All information submitted to us for which a claim of confidentiality is
made will be safeguarded according to the policies set forth in Title
40, Chapter 1, part 2, subpart B, Confidentiality of Business
Information. See 40 CFR; 41 [FR]{.underline} 36902, September 1, 1976;
amended by 43 [FR]{.underline} 3999, September 8, 1978; 43
[FR]{.underline} 42251, September 28, 1978; and 44 [FR]{.underline}
17674, March 23, 1979. Even where we have determined that data received
in response to an ICR is eligible for confidential treatment under 40
CFR part 2, subpart B, we may nonetheless disclose the information if it
is "relevant in any proceeding" under the statute \[42 U.S.C. 7414(c);
40 CFR 2.301(g)\]. The information collection complies with the Privacy
Act of 1974 and OMB Circular 108.

> **3(g) Sensitive Questions**

This section is not applicable. This ICR does not contain any sensitive
questions relating to sexuality, religious beliefs, or other matters
usually considered private.

**4. THE RESPONDENTS AND THE INFORMATION REQUESTED**

> **4(a) Respondents / SIC Codes**

Respondents include owners/operators of constructed or reconstructed
major sources of HAP where no applicable MACT emission limit has been
set. The section 112(g) regulations define "construct a major source"
and "reconstruct a major source" at 40 CFR 63.41 (also see Section
6(a)(i) of this document). A major source is defined as one that emits
more than 10 tons per year of any HAP, 25 tons per year for a
combination of all HAP, or amounts exceeding any lesser quantity cutoff
established under 40 CFR part 63. This definition of major source cuts
across a wide variety of industries, including both manufacturing and
non-manufacturing sources. See Attachment 1 for a list of potentially
affected industry sectors; this list is not exhaustive but provides a
good idea of the types of source categories that could be affected.
Potentially affected sources also include those formerly subject to the
now-vacated MACT standards for polyvinyl chloride and copolymers
production; brick and structural clay products manufacturing; clay
ceramics manufacturing; and industrial, commercial, and institutional
boilers and process heaters. Also potentially affected are electric
utility steam generating units (EGUs). EGUs were added to the section
112(c) source category list in December 15, 2000 and became subject to
section 112(g) at that time. (See 40 CFR 63.40(c).) EPA removed EGUs
from the source category list in a rule published on March 29, 2005.
However, On Feb. 8, 2008, the United States Court of Appeals for the
District of Columbia Circuit vacated that rule. ([State of New Jersey v.
EPA]{.underline}, No. 05-1097) and thus EGUs are a listed source
category and section 112(g) applies. Once EPA promulgates national MACT
standards for a source category, CAA section 112(g) no longer applies to
sources in that source category.

Respondents also include State, local and tribal agencies that make the
case-by-case MACT determinations. These government establishments are
classified as Air and Water Resource and Solid Waste Management Programs
under Standard Industrial Classification (SIC) code 9511 and North
American Industry Classification System (NAICS) code 92411.

> **4(b) Information Requested**

*(i) Data Items, Including Recordkeeping Requirements*

All items addressed in this ICR involve information submitted with the
application. There are no recordkeeping requirements *per se*, although
some of the information necessary to document control options would
require the source to have kept records of certain information. The data
items for the CAA section 112(g) rule consist of the following:

*Actual Emissions*. Sources complying with the requirements of CAA
section 112(g) under the case-by-case MACT provisions (i.e., constructed
and reconstructed major sources) generally do not have to provide
detailed analytic determinations of individual HAP if the owner/operator
agrees that the HAP emissions will exceed major source thresholds that
will subject the construction or reconstruction to the CAA section
112(g) requirements. Rather, the source needs only to identify and
quantify classes and types of pollutants to a sufficient degree to
support the MACT evaluation.

*Case-by-Case MACT Determination*. The source owner or operator must
submit the following information when it performs a case-by-case MACT
determination \[40 CFR 63.43(e)\]:

-   The name and address (physical location) of the major source and
    affected source(s) undergoing construction or reconstruction

-   A brief description of the major source, its source category or
    subcategory, and a description of the affected stationary source(s)
    requiring a MACT determination

-   The expected commencement date of the construction or reconstruction
    of the affected source

-   The expected completion date of the construction or reconstruction
    of the affected sources

-   The anticipated date of start-up

-   The type of HAP emitted by each emission unit and the emission rate
    for each HAP

-   Any federally-enforceable emission limitations applicable to the
    MACT-affected emissions units

-   The maximum capacity and expected utilization, and associated
    uncontrolled emission rates, for the MACT-affected emissions units
    (potential to emit in an uncontrolled state)

-   Controlled emissions for the MACT-affected emission unit in tons per
    year (potential to emit in a controlled state)

-   A recommended emission limitation for the MACT-affected emission
    unit that complies with all relevant emission standards

    If the application specifies additional control technology or a
    change in control technologies, the application must include:

-   The candidate control technology to meet the emission limitation
    including technical information on the design, operation, size,
    estimated control efficiency, etc.

-   Supporting documentation including identification of alternative
    control technologies considered to meet the emission limitation, and
    an analysis of non-air quality health environmental impacts or
    energy requirements for the selected MACT candidate

-   Any other information which may be required pursuant to 40 CFR part
    63, subpart A.

    *(ii) Respondent Activities.*

Activities that the owner or operator must perform are listed in this
section.

-   Read applicable regulations to determine compliance requirements

-   Assemble necessary source information, including source
    identification and descriptive information, construction schedules,
    sufficient data on classes and types of pollutants to support the
    MACT evaluations, and potential to emit (controlled and
    uncontrolled)

-   Identify and describe MACT candidate, any required MACT limits,
    expected emissions limitation, and MACT installation schedule

-   Prepare and submit application

-   Revise application per comments received from the permitting
    authority, ensuring compliance with case-by-case MACT decision.

The permitting authority, typically the State, local or Tribal air
agency, will perform the following activities:

-   Answer respondent questions

-   Log in and review applications

-   Request additional information for incomplete applications

-   When no MACT standard has been promulgated, verify that the source
    will achieve the level of control necessary to meet case-by-case
    MACT requirements for constructed or reconstructed sources

-   Inform source of permitting authority=s decision regarding the
    application.

**5. THE INFORMATION COLLECTED \-- AGENCY ACTIVITIES, COLLECTION
METHODOLOGY, AND INFORMATION MANAGEMENT**

> **5(a) Agency Activities**

In carrying out its oversight role, EPA will review the decision of the
permitting authority.

> **5(b) Collection Methodology and Management**

It will be the responsibility of the owners or operators of the
constructed or reconstructed major sources affected by these regulations
to submit an application to the permitting authority. Applications will
be prepared and submitted according to guidance issued in conjunction
with the CAA section 112(g) rules. No forms are contained in the
regulations for CAA section 112(g) applications.

The permitting authority will determine how to log in and track
applications. MACT determinations are performed on a case-by-case basis.
It will also be the responsibility of the permitting authority to
provide EPA with the information necessary for oversight review.

For each application, the applicant will be required to supply
information on how the data were obtained (e.g., indicate whether the
emissions data were obtained through the use of emission factors or test
data) and how calculations were performed. Qualified staff at the
permitting authority will check the quality of data submitted by the
applicant on a case-by-case basis. This will be done by reviewing
control technology determinations for similar sources, by reviewing test
data, and by checking engineering calculations. Confidential information
submitted by the applicant will be handled by the permitting authority
in conformance with confidential information handling procedures. No
specific provisions have been made for electronic methods of submittal.

The CAA section 112(g) regulations will not require the request of
information through any type of survey.

> **5(c) Small Entity Flexibility**

Minimizing the information collection burden for all sizes of
organizations is a continuing principle for our efforts. The CAA section
112(g) regulations only include the application, recordkeeping and
reporting requirements we need to determine compliance with the rule. We
have reduced the collection burden to the extent practicable and
appropriate, including consideration of the resources available to the
respondents and clarifying, consolidating, and simplifying the
requirements. Furthermore, we do not anticipate that any small entities
will be participating in this program.

> **5(d) Collection Schedule**

Each source affected by the CAA section 112(g) regulations will be
required to submit an application. Preparation of the application in
compliance with the CAA section 112(g) rules is a one-time-only activity
(i.e., once for each construction or reconstruction subject to the CAA
section 112(g) provisions). The CAA section 112(g) regulations will not
require periodic reporting or surveys.

**6. ESTIMATING THE BURDEN AND COST OF THE COLLECTION**

> **6(a) Estimating Respondent Burden**

*(i) Estimating Industry Burden*

Respondents include owners/operators of major sources of HAP, for which
no MACT standard is in effect, that undertake construction or
reconstruction. To construct a major source means generally to
fabricate, erect, or install at any "greenfield" site a major source of
HAP, or to fabricate, erect, or install at any developed site a new
process or production unit which in and of itself is a major source (40
CFR 63.41). To reconstruct a major source means to replace components of
an existing process or production unit that in and of itself is a major
source of HAP to the extent that the fixed capital costs of the
replacement components exceeds 50 percent of the fixed capital cost that
would be required to construct a comparable process or production unit,
and it is technically and economically feasible for the reconstructed
major source to meet the applicable MACT emission limitation of new
sources established under the CAA section 112(g) regulations. (id.) In
calculating the burden hours for this ICR, we made assumptions about the
number of sources that would submit applications each year. As discussed
in more detail in Section 6(d), Estimating the Respondent Universe and
Total Burden Costs, we have conservatively estimated that there could be
about 73 sources affected by CAA section 112(g) over the next 3 years.

We retained the same activities and burden hour estimates per respondent
used in the previous ICR (ICR Number 1658.04). Based on our
consultations, we did not identify any concerns that the burden hours
associated with preparing an application are understated. Contacts noted
that these sources are often also complying with New Source Review
requirements and other State preconstruction permitting as well. The
additional information needed that is unique to the CAA section 112(g)
application is an estimate of HAP emissions.

The total hours associated with preparing the application in Table 1 are
for technical hours only. Consistent with previous ICRs, we calculated
management hours as 5 percent of technical hours and clerical hours as
10 percent of technical hours. Table 4 contains the results of the
burden hours calculation for each activity during each year of this ICR.
Overall, the CAA section 112(g) regulations contain an average burden of
4,198 hours per year.

*(ii) Estimating State, Local, and Tribal Agency Burden*

The estimated number of State, local, and Tribal agency respondents is
equal to the number of estimated permit applications. We retained the
same activities and burden hour estimates per respondent used in the
previous ICR (ICR Number 1658.04). Based on our consultations, we
determined that the previous estimate of 80 technical hours per
application is a reasonable average estimate. Some applications might be
more complex and take more hours, but others would be similar to other
sources and/or MACT standards or represent simple scenarios and would
take fewer hours.

The total hours associated with preparing the application in Table 2 are
for technical hours only. Consistent with previous ICRs, we calculated
management hours as 5 percent of technical hours and clerical hours as
10 percent of technical hours. Table 4 contains the results of the
burden hours calculation for each activity during each year of this ICR.
Overall, the CAA section 112(g) regulations contain an average burden of
2,239 hours per year for State, local, and Tribal agencies.

> **6(b) Estimating Respondent Costs**

*(i) Estimating Industry Costs*

Wage rates were based on May 2006 raw labor rates for the Manufacturing
Sector (NAICS 31 thru 34), loaded using an overhead factor of 110
percent, and indexed to June 2007 using the Employment Cost Index. The
resulting rates are \$115.12 for management personnel, \$77.77 for
technical personnel, and \$30.58 for clerical personnel. These values
were taken from the Bureau of Labor Statistics (BLS) Occupational
Employment Statistics Survey website and reflect the latest values
available (May 2006). The Employment Cost Index is located at:
http://www.bls.gov/news.release/eci.t02.htm. Table 1 provides a
breakdown of labor hours and associated costs per occurrence for each
activity in each part of the application process for affected sources.

The respondent labor costs are found by multiplying the burden hours
associated with each activity by the hourly rate associated with each
labor type. In total, the CAA section 112(g) regulations contain an
average labor cost of \$316,031 per year. Table 4 contains the results
of the calculation of labor costs for the respondents.

This ICR does not require any capital or start-up costs for equipment,
machinery, and construction.

Industry applicants submitting CAA section 112(g) applications for
case-by-case MACT determinations must transmit their findings to the
delegated State, local, and Tribal agency, which results in photocopying
and postage costs. We determined that two types of documents would be
both copied and mailed: 2-ounce letters and 1-pound packages. The
2-ounce letter would contain 5 pages, and the 1-pound package would
contain 200 pages. Based on the typical price to copy a page, we used
\$0.05 a page as our price per unit cost of copying. The cost for
mailing a 2-ounce letter and 1-pound package via the United States
Postal Service in Spring 2008 is \$0.58 and \$4.50, respectively. We
also assumed that a total of three copies would be made for each letter
or package. We estimate that each applicant will submit one package (the
permit application) and one letter (response to questions). Table 5
summarizes the total copying and mailing costs per year. For industry
respondents, the average cost for copying and postage is \$872 per year.
Therefore, the average total cost to respondents, including labor cost
and copying/postage cost, is \$316,903 per year. Table 6 shows this
breakdown by year.

*(ii) Estimating State, Local, and Tribal Agency Costs*

The activities for State, local, and Tribal agencies are divided into
the activities that would take place for the application process as
shown in Table 2. Wage rates for State, local, and Tribal employees were
retrieved from the BLS website
([[http://stats.bls.gov/news.release/archives/ecec_09202007.pdf]{.underline}](../(http://stats.bls.gov/news.release/archives/ecec_09202007.pdf),
Table 4. Employer costs per hour worked for employee compensation and
costs as a percent of total compensation: State and local government
workers, by occupational group and full-time and part-time status, June
2007) and are as follows: \$33.11 per hour for management labor, \$33.22
per hour for technical labor, and \$16.39 per hour for clerical labor.
We added in the value of total benefits in BLS Table 4. We chose 20
percent of the base rate as the percentage of salary that constitutes
overhead. The addition of benefits and overhead to the hourly rate
produces a pay rate that reflects the true cost to employ a State,
Local, or Tribal agency worker. Following is a summary of the computed
hourly wages for State, Local, and Tribal agency employees.

+-------------+-------------+-------------+-------------+-------------+
| **Hourly    |             |             |             |             |
| Labor Rates |             |             |             |             |
| for State,  |             |             |             |             |
| Local, and  |             |             |             |             |
| Tribal      |             |             |             |             |
| Re          |             |             |             |             |
| spondents** |             |             |             |             |
+-------------+-------------+-------------+-------------+-------------+
| **Labor     | **Hourly    | *           | *           | **Adjusted  |
| Type**      | Rate**      | *Benefits** | *Overhead** | Hourly      |
|             |             |             |             | Rate**      |
|             |             |             | **(20 %     |             |
|             |             |             | Salary)**   |             |
+-------------+-------------+-------------+-------------+-------------+
| **M         | \$33.11     | \$14.18     | \$6.62      | \$53.91     |
| anagement** |             |             |             |             |
+-------------+-------------+-------------+-------------+-------------+
| **          | \$33.22     | \$13.79     | \$6.64      | \$53.65     |
| Technical** |             |             |             |             |
+-------------+-------------+-------------+-------------+-------------+
| *           | \$16.39     | \$10.21     | \$3.28      | \$29.88     |
| *Clerical** |             |             |             |             |
+-------------+-------------+-------------+-------------+-------------+

The State and local labor costs are found by multiplying the burden
hours associated with each activity by the hourly rate associated with
each labor type. In total, the CAA section 112(g) regulations contain an
average labor cost of \$115,503 per year. Table 4 contains the results
of the calculation of labor costs for the State and local agencies.

This ICR does not require any capital or start-up costs for equipment,
machinery, and construction.

State, local, and Tribal agencies responding to applications for
case-by-case MACT determinations must transmit their findings to the
applicant, which results in photocopying and postage costs. Copying and
postage costs were calculated in the same manner as described above. We
estimate that each State, local, and Tribal agency responding to an
application will send three letters (receipt of complete application
and/or notice of additional information, notice of MACT approval to
source, notice of MACT approval to EPA). Table 5 summarizes the total
copying and mailing costs per year. For State, local, and Tribal
agencies, the total average cost for copying and postage is \$97 per
year. Therefore, the average total cost to respondents, including labor
cost and copying/postage cost is \$115,600 per year. Table 6 shows this
breakdown by year.

> **6(c) Estimating Agency Burden and Costs**

Under the CAA section 112(g) regulations, we serve as in an oversight
capacity and audit approximately 10 percent of all applications
processed by State, local, Tribal agencies, for an average of about 2 to
3 applications per year. In reviewing and evaluating these applications,
we will carry out the activities listed in section 5(a) of this ICR. We
retained the same activities and burden hour estimates used in the
previous ICR (ICR Number 1658.04).

Managerial activities are considered 5 percent of the technical hours
while clerical activities are considered 10 percent of the technical
hours. Table 4 contains the results of the burden hours calculation for
each activity during each year of this ICR. Overall, the section CAA
112(g) regulations contain an average burden of 84 hours per year for
EPA.

We calculated the hourly rates for EPA employees using information on
annual salaries from the Internet site for the Office of Personnel
Management (<http://www.opm.gov/oca/08tables/pdf/RUS.pdf>; January
2008). We used the appropriate pay grade levels for management,
technical, and clerical personnel. We divided the annual pay rate by
2080, the amount of working hours during a calendar year, to get the
hourly wage rate. We then multiplied this rate by 1.6 to produce a pay
rate that reflects the true cost to the Federal government to employ a
worker. The value of 1.6 incorporates the addition of benefits at 40
percent of salary and the addition of overhead at 20 percent of salary
to the hourly rate. Following is a summary of the computed wages for EPA
personnel.

+----------+-------+-------+-------+------------+----------+---------+
| **Hourly |       |       |       |            |          |         |
| Labor    |       |       |       |            |          |         |
| Rates    |       |       |       |            |          |         |
| for      |       |       |       |            |          |         |
| EPA**    |       |       |       |            |          |         |
+----------+-------+-------+-------+------------+----------+---------+
| **Labor  | **Pay | **A   | **H   | **         | **Ov     | **A     |
| Type**   | Gr    | nnual | ourly | Benefits** | erhead** | djusted |
|          | ade** | Sal   | R     |            |          | Hourly  |
|          |       | ary** | ate** | **(40 %    | **(20 %  | Rate**  |
|          |       |       |       | Salary)**  | S        |         |
|          |       |       |       |            | alary)** |         |
+----------+-------+-------+-------+------------+----------+---------+
| **Mana   | GS-15 | \$10  | \$    | \$20.76    | \$10.38  | \$83.04 |
| gement** |       | 7,962 | 51.90 |            |          |         |
+----------+-------+-------+-------+------------+----------+---------+
| **Tec    | GS-12 | \$6   | \$    | \$12.56    | \$6.28   | \$50.24 |
| hnical** |       | 5,315 | 31.40 |            |          |         |
+----------+-------+-------+-------+------------+----------+---------+
| **Cl     | GS-6  | \$3   | \$    | \$6.37     | \$3.19   | \$25.49 |
| erical** |       | 3,135 | 15.93 |            |          |         |
+----------+-------+-------+-------+------------+----------+---------+

The EPA labor costs are found by multiplying the burden hours associated
with each activity by the hourly rate associated with each labor type.
As shown in Table 4, the average labor cost for the EPA is \$4,157
dollars per year. Copying and postal costs for the EPA were calculated
in the same manner as described in the section 6(b). We estimate that
EPA will send two letters (questions on the MACT determination, final
review results). Table 5 presents the total EPA copying and postal
costs. EPA would spend an annual average of \$7 on copying and postage.
The total cost for EPA, including labor and copying/postal costs, would
be an average of \$4,163 per year as shown in Table 6.

> **6(d) Estimating the Respondent Universe and Total Burden Costs**

All of the CAA section 112(d) standards for listed categories have been
promulgated, with the exception of subpart UUUUU, Electric Utility Steam
Generating Units. In addition, the MACT standards for the source
categories of polyvinyl chloride and copolymers production; brick and
structural clay products manufacturing; clay ceramics manufacturing; and
industrial, commercial, and institutional boilers and process heaters
have been vacated and are now subject to CAA section 112(g). We have
estimated the potential universe of sources that could be subject to CAA
section 112(g).

Based on our consultations as described in section 3(c), we learned that
a small proportion of facilities have submitted CAA section 112(g)
applications, even in past years when the universe of potentially
affected sources was larger and included those for which a MACT standard
was planned, but not yet final. Our State contacts estimated that an
average of 1 to 3 applications per year were actually processed in the
previously approved ICR. Most of these were for listed source categories
for which no MACT standard had yet been issued. Therefore, based only on
that estimate, the number of applications would have decreased in the
next ICR clearance period. In the previous ICR, we assumed two
determinations per year per State. Consultations for this draft ICR have
identified only 3 section 112(g) determination in 5 EPA regions over the
last 3 years. Prorating this to all 10 EPA regions would yield 6
determinations over the last 3 years, or 2 per year. This determination
represents any major source not included in a source category listed on
the source category list.

However, we are also adding in a number of electric utility steam
generating units (EGUs). EGUs were added to the section 112(c) source
category list in December 15, 2000 and became subject to section 112(g)
at that time. (See 40 CFR 63.40(c).) EPA removed EGUs from the source
category list in a rule published on March 29, 2005. However, On Feb. 8,
2008, the United States Court of Appeals for the District of Columbia
Circuit vacated that rule. ([State of New Jersey v. EPA]{.underline},
No. 05-1097) and thus EGUs are a listed source category and 112(g)
applies. Based on a review of applications for electric utility steam
generation units, we estimate about 67 EGUs may be subject to section
112(g) determinations over the next 3 years. Our estimate may be overly
conservative because there may be issues with respect to applicability
of section 112(g) to certain utilities that we have included in our
estimate.

Although sources in the source categories of polyvinyl chloride and
copolymers production; brick and structural clay products manufacturing;
clay ceramics manufacturing; and industrial, commercial, and
institutional boilers and process heaters are potentially subject to
section 112(g) due to the MACT standards vacaturs, we are not aware of
any new or reconstructed major sources over the next 3 years in those
categories that would trigger section 112(g).

Thus, we have assumed that 2 unspecified major sources will file section
112(g) permit applications per year, plus 67 EGUs over the next 3 years,
for a total of 73 permit applications over the next 3 years. This
estimate may become smaller if the electric utility MACT is promulgated
or the vacated MACT standards are re-promulgated before the end of 3
years.

We also assume 73 State, local, and agency respondents over the next
three years to review the permit applications, for a total of about 146
respondents.

As shown in Table 4, the total respondent burden is 19,310 hours. As
shown in Table 6, the total respondent cost is \$1,297,510.

> **6(e) Bottom Line Burden Hours and Cost**

*(i) Respondent Tally*

Over the 3-year period of this ICR, the total average annual burden and
labor cost for the respondents resulting from the CAA section 112(g)
regulations are 6,437 hours and \$431,534, respectively (see Table 4).
There are no capital start-up costs associated with this collection.
Operation and maintenance costs result from photocopying and postage
expenses, which are a total of \$969 per year (see Table 5). The total
average annual cost to respondents is \$432,503 (see Table 6).

*(ii) Agency Tally*

Over the 3-year period of this ICR, the total average annual burden and
labor cost for EPA is 84 and \$4,157, respectively (see Table 4).
Operation and maintenance costs result from photocopying and postage
expenses, which are a total of \$7 per year (see Table 5). The total
average annual cost to EPA is \$4,163 (see Table 6).

> **6(f) Reasons for Change in Burden**

The currently approved reporting and recordkeeping hour burden, based on
ICR Number 1658.04, is 36,800 hours per year. We are requesting a
decrease in burden to 6,437 hours per year. The difference, 30,363
hours, is due to a program adjustment. The following discussion explains
these changes.

Primarily, the change in burden is due to completion of setting MACT
standards for the source category list (with the exception of the
vacaturs and EGUs). Therefore, our revised estimate of burden is smaller
than that estimated in the last ICR.

We are also requesting a decrease in the reporting and recordkeeping
cost burden due to the decrease of photocopying and postage costs for
the CAA section 112(g) applications as part of annual operation and
maintenance (O&M) costs. Our assumptions for copying and postage costs
are discussed in section 6(b). The total annual copying and postage
costs for respondents is \$969, a decrease from the previous estimate of
\$3,930 per year.

> **6(g) Burden Statement**

This estimate includes all activities associated with this ICR. Overall,
the CAA section 112(g) program will have the following total average
annual burden: 6,437 hours and \$432,503 (total costs) for the
respondents and 84 hours and \$4,163 (total costs) for the EPA. Tables
4, 5 and 6 provide a breakdown of the amount of hours and dollars spent
each year. The respondents= average hourly burden is 172.5 per industry
respondent and 264.5 per application. The average cost burden is
\$13,023 per industry respondent and \$17,774 per application. The
average burden per application for EPA is 34.5 hours and \$1,711.

Burden means the total time, effort, or financial resources expended by
persons to generate, maintain, retain, or disclose or provide
information to or for a Federal agency. This includes the time need to
review instructions; develop, acquire, install, and utilize technology
and systems for the purposes of collecting, validating, and verifying
information, processing and ways to comply with any previously
applicable instructions and requirements; train personnel to be able to
respond to a collection of information; search data sources; complete
and review the collection of information; and transmit or otherwise
disclose the information. An agency may not conduct or sponsor, and a
person is not required to respond to, a collection of information unless
it displays a currently valid OMB control number. The OMB control
numbers for EPA=s regulation are listed in 40 CFR part 9 and 48 CFR
Chapter 15.

Send comments on the Agency's need for this information, the accuracy of
the provided burden estimates, and any suggested methods for minimizing
respondent burden, including through the use of automated collection
techniques to the Director, Collection Strategies Division, Office of
Environmental Information, U.S. Environmental Protection Agency (2822),
1200 Pennsylvania Avenue, NW, Washington, DC 20460; and to the Office of
Information and Regulatory Affairs, Office of Management and Budget, 725
17th Street, NW, Washington, DC 20503, Attention: Desk Officer for EPA.
Include the EPA ICR number and OMB control number in any correspondence.

**TABLE 1. INDUSTRY RESPONDENT BURDEN ESTIMATES PER RESPONSE**

  ----------------------------------------------- -----------------------
  **Activity**                                    **Hours**

  1\. Read rule, make compliance determination    15

  2\. Receive training                            7.5

  3\. Plan activities                             15

  4\. Gather information                          55

  5\. Process, compile, and review information    20
  for accuracy and appropriateness                

  6\. Complete application                        37.5

  Total Technical Hours                           150

  Total technical, managerial, and clerical hours 172.5
  ----------------------------------------------- -----------------------

**TABLE 2. STATE AND LOCAL AGENCY BURDEN ESTIMATES PER RESPONSE**

  ----------------------------------------------- -----------------------
  **Activity**                                    **Hours**

  1\. Answer respondent questions                 8

  2\. Log in and review/audit applications        36

  3\. Determine early MACT, if required, and      36
  verify MACT is being proposed                   

  Total Technical Hours                           80

  Total technical, managerial, and clerical hours 92
  ----------------------------------------------- -----------------------

**TABLE 3. EPA BURDEN ESTIMATES PER RESPONSE**

  ----------------------------------------------- -----------------------
  **Activity**                                    **Hours**

  1\. Audit, review applications                  15

  2\. Review decisions of permitting authority    15

  Total Technical Hours                           30

  Total technical, managerial, and clerical hours 34.5
  ----------------------------------------------- -----------------------

  -------------- -------------- -------------- -------------- --------------
  **Table 4.                                                  
  Burden Hours                                                
  and Costs**                                                 

                 Total Over 3   Annual Average Total Over 3   Annual Average
                 Years                         Years          

  No. of Permit  73             24             73             24
  Applications                                                

                 Person Hours                  Labor Costs    
                 (Hrs)                         (\$)           

  Industry       12,594         4,198          948,094        316,031
  Respondents                                                 

  State and      6,716          2,239          346,509        115,503
  Local Agencies                                              

  Total for      19,310         6,437          1,294,603      431,534
  Respondents                                                 

  EPA            253            84             12,470         4,157
  -------------- -------------- -------------- -------------- --------------

  ------------- ----------- ----------- ------------- ----------- -----------
  **Table 5.                            **Table 6.                
  Copying and                           Total Costs               
  Postal Costs                          (\$)**                    
  (\$)**                                                          

                Total Over  Annual                    Total Over  Annual
                3 Years     Average                   3 Years     Average

  Industry      2,615       872         Industry      950,709     316,903
  Respondents                           Respondents               

  State and     292         97          State and     346,801     115,600
  Local                                 Local                     
  Agencies                              Agencies                  

  Total for     2,907       969         Total for     1,297,510   432,503
  Respondents                           Respondents               

  EPA           20          7           EPA           12,490      4,163
  ------------- ----------- ----------- ------------- ----------- -----------

**PART B OF THE SUPPORTING STATEMENT**

This section is not applicable because statistical methods are not used
in the data collection associated with the CAA section 112(g)
regulations.

**ATTACHMENT 1**

**List of Potentially Affected Industry Sectors (by SIC and NAICS
codes)**

+----+--------------------------+------------+-----------------------+
| *  | **SIC Description**      | **NAICS    | **NAICS Title**       |
| *S |                          | Code**     |                       |
| IC |                          |            |                       |
| Co |                          |            |                       |
| de |                          |            |                       |
| ** |                          |            |                       |
+====+==========================+============+=======================+
| 07 | Crop Preparation         | 115114     | Postharvest Crop      |
| 23 | Services for Market,     |            | Activities (except    |
|    | Except Cotton Ginning    | 311119     | Cotton Ginning)       |
|    | (except custom grain     |            |                       |
|    | grinding)                |            | Other Animal Food     |
|    |                          |            | Manufacturing         |
+----+--------------------------+------------+-----------------------+
| 10 | Iron Ores                | 212210     | Iron Ore Mining       |
| 11 |                          |            |                       |
+----+--------------------------+------------+-----------------------+
| 10 | Lead and Zinc Ores       | 212231     | Lead Ore and Zinc Ore |
| 31 |                          |            | Mining                |
+----+--------------------------+------------+-----------------------+
| 10 | Gold Ores                | 212221     | Gold Ore Mining       |
| 41 |                          |            |                       |
+----+--------------------------+------------+-----------------------+
| 10 | Ferroalloy Ores, Except  | 212234     | Copper Ore and Nickel |
| 61 | Vanadium                 |            | Ore Mining            |
|    |                          | 212299     |                       |
|    |                          |            | All Other Metal Ore   |
|    |                          |            | Mining                |
+----+--------------------------+------------+-----------------------+
| 12 | Bituminous Coal and      | 212111     | Bituminous Coal and   |
| 21 | Lignite Surface Mining   |            | Lignite Surface       |
|    |                          |            | Mining                |
+----+--------------------------+------------+-----------------------+
| 13 | Crude Petroleum and      | 211111     | Crude Petroleum and   |
| 11 | Natural Gas              |            | Natural Gas           |
|    |                          |            | Extraction            |
+----+--------------------------+------------+-----------------------+
| 13 | Natural Gas Liquids      | 211112     | Natural Gas Liquid    |
| 21 |                          |            | Extraction            |
+----+--------------------------+------------+-----------------------+
| 14 | Potash, Soda, and Borate | 212391     | Potash, Soda, and     |
| 74 | Minerals                 |            | Borate Mineral Mining |
+----+--------------------------+------------+-----------------------+
| 17 | Special Trade            | 23251      | Painting and Wall     |
| 99 | Contractors, NEC (paint  |            | Covering Contractors  |
|    | and wallpaper stripping  |            |                       |
|    | and wallpaper removal    |            |                       |
|    | contractors)             |            |                       |
+----+--------------------------+------------+-----------------------+
| 17 | Specialty Trade          | 23952      | Glass and Glazing     |
| 99 | Contractors, NEC         |            | Contractors           |
|    | (tinting glass work)     |            |                       |
+----+--------------------------+------------+-----------------------+
| 17 | Asbestos Abatement and   | 56291      | Remediation Services  |
| 99 | Lead Paint Removal       |            |                       |
|    | Contractors              |            |                       |
+----+--------------------------+------------+-----------------------+
| 17 | All Other Special Trade  | 23599      | All Other Special     |
| 99 | Contractors              |            | Trade Contractors     |
+----+--------------------------+------------+-----------------------+
| 20 | Dry, Condensed and       | 311514     | Dry, Condensed, and   |
| 23 | Evaporated Dairy         |            | Evaporated Dairy      |
|    | Products                 |            | Product Manufacturing |
+----+--------------------------+------------+-----------------------+
| 20 | Dried and Dehydrated     | 311423     | Dried and Dehydrated  |
| 34 | Fruits, Vegetables and   |            | Food Manufacturing    |
|    | Soup Mixes: Dried and    |            |                       |
|    | Dehydrated Fruits and    |            |                       |
|    | Vegetables               |            |                       |
+----+--------------------------+------------+-----------------------+
| 20 | Dried and Dehydrated     | 311999     | All Other             |
| 34 | Fruits, Vegetables and   |            | Miscellaneous Food    |
|    | Soup Mixes: Soup Mixes   |            | Manufacturing         |
|    | Made from Purchased      |            |                       |
|    | Dried and Dehydrated     |            |                       |
|    | Vegetables               |            |                       |
+----+--------------------------+------------+-----------------------+
| 20 | Dried and Dehydrated     | 311211     | Flour Milling         |
| 34 | Fruits, Vegetables and   |            |                       |
|    | Soup Mixes: Vegetable    |            |                       |
|    | Flours                   |            |                       |
+----+--------------------------+------------+-----------------------+
| 20 | Frozen Fruits, Fruit     | 311411     | Frozen Fruit,         |
| 37 | Juices, and Vegetables   |            | Juice**,** and        |
|    |                          |            | Vegetable             |
|    |                          |            | Manufacturing         |
+----+--------------------------+------------+-----------------------+
| 20 | Flour and Other Grain    | 311211     | Flour Milling         |
| 41 | Mill Products            |            |                       |
+----+--------------------------+------------+-----------------------+
| 20 | Cereal Breakfast Foods   | 31123      | Breakfast Cereal      |
| 43 | (breakfast cereal)       |            | Manufacturing         |
+----+--------------------------+------------+-----------------------+
| 20 | Cereal Breakfast Foods   | 31192      | Coffee and Tea        |
| 43 | (coffee substitute)      |            | Manufacturing         |
+----+--------------------------+------------+-----------------------+
| 20 | Rice Milling             | 311212     | Rice Milling          |
| 44 |                          |            |                       |
+----+--------------------------+------------+-----------------------+
| 20 | Wet Corn Milling (except | 311221     | Wet Corn Milling      |
| 46 | refining purchased oil)  |            |                       |
+----+--------------------------+------------+-----------------------+
| 20 | Wet Corn Milling         | 311225     | Fats and Oils         |
| 46 | (refining purchased oil) |            | Refining and Blending |
+----+--------------------------+------------+-----------------------+
| 20 | Dog and Cat Food         | 311111     | Dog and Cat Food      |
| 47 |                          |            | Manufacturing         |
+----+--------------------------+------------+-----------------------+

  ------ ------------------------- ------------- ------------------------
  2048   Prepared Feeds and Feed   311119        Other Animal Food
         Ingredients for Animals                 Manufacturing
         and Fowls, Except Dogs                  
         and Cats (except                        
         slaughtering animals for                
         pet food)                               

  2053   Frozen Bakery Products,   311813        Frozen Cakes, Pies, and
         Except Bread                            Other Pastries
                                                 Manufacturing

  2061   Cane Sugar, Except        311311        Sugarcane Mills
         Refining                                

  2074   Cottonseed Oil Mills      311223        Other Oilseed Processing
         (cottonseed processing)                 

  2074   Cottonseed Oil Mills      311225        Fats and Oils Refining
         (processing purchased                   and Blending
         cottonseed oil)                         

  2075   Soybean Oil Mills         311222        Soybean Processing
         (soybean processing)                    

  2075   Soybean Oil Mills         311225        Fats and Oils Refining
         (processing purchased                   and Blending
         soybean oil)                            

  2076   Vegetable Oil Mills,      311223        Other Oilseed Processing
         Except Corn, Cottonseed,                
         and Soybean (oilseed                    
         processing)                             

  2076   Vegetable Oil Mills,      311225        Fats and Oils Refining
         Except Corn, Cottonseed,                and Blending
         and Soybean (processing                 
         purchased vegetable oils)               

  2077   Animal and Marine Fats    311613        Rendering and Meat
         and Oils (animal fats and               Byproduct Processing
         oils)                                   

  2077   Animal and Marine Fats    311711        Seafood Canning
         and Oils (canned marine                 
         fats and oils)                          

  2077   Animal and Marine Fats    311712        Fresh and Frozen Seafood
         and Oils (fresh and                     Processing
         frozen marine fats and                  
         oils)                                   

  2082   Malt Beverages (malt      311942        Spice and Extract
         extract)                                Manufacturing

  2082   Malt Beverages (malt      31212         Breweries
         extract)                                

  2085   Distilled and Blended     31213         Wineries
         Liquors (applejack)                     

  2085   Distilled and Blended     31214         Distilleries
         Liquors (except                         
         applejack)                              

  2087   Flavoring Extracts and    31192         Coffee and Tea
         Flavoring Syrups, NEC                   Manufacturing
         (coffee flavoring and                   
         syrups)                                 

  2087   Flavoring Extracts and    31193         Flavoring Syrup and
         Flavoring Syrups                        Concentrate
         (flavoring syrup and                    Manufacturing
         concentrate, except                     
         coffee)                                 

  2087   Flavoring Extracts and    311942        Spice and Extract
         Flavoring Syrups                        Manufacturing
         (flavoring extracts and                 
         natural food colorings)                 

  2087   Flavoring Extracts and    311999        All Other Miscellaneous
         Flavoring Syrups (powered               Food Manufacturing
         drink mix)                              

  2098   Macaroni, Spaghetti,      311823        Dry Pasta Manufacturing
         Vermicelli and Noodles                  

  2099   Food Preparations, NEC    311823        Dry Pasta Manufacturing
         (dry pasta packaged with                
         other ingredients made in               
         dry pasta plants)                       

  2099   Food Preparations, NEC    31183         Tortilla Manufacturing
         (tortillas)                             

  2099   Food Preparations, NEC    311911        Roasted Nuts and Peanut
         (peanut butter)                         Butter Manufacturing

  2099   Food Preparations, NEC    31192         Coffee and Tea
         (tea)                                   Manufacturing

  2099   Food Preparations, NEC    311941        Mayonnaise, Dressing,
         (vinegar, prepared dips                 and Other Prepared Sauce
         (except dairy), and                     Manufacturing
         cider)                                  

  2099   Food Preparations, NEC    311942        Spice and Extract
         (spices, dip mix, salad                 Manufacturing
         dressing mix, and                       
         seasoning mix)                          

  2099   Food Preparations, NEC    311991        Perishable Prepared Food
         (perishable prepared                    Manufacturing
         food)                                   

  2099   Food Preparations, NEC    311999        All Other Miscellaneous
         (except bouillon,                       Food Manufacturing
         marshmallow creme,                      
         spices, extracts, peanut                
         butter, perishable                      
         prepared foods,                         
         tortillas, tea, spices,                 
         dip mix, salad dressing                 
         mix, seasoning mix, and                 
         vinegar)                                

  2099   Food Preparations, NEC    311212        Rice Milling
         (rice, uncooked and                     
         packaged with other                     
         ingredients made in rice                
         mills)                                  

  2099   Food Preparations, NEC    31134         Nonchocolate
         (marshmallow creme)                     Confectionery
                                                 Manufacturing

  2099   Food Preparation, NEC     311423        Dried and Dehydrated
         (bouillon, and potatoes                 Food Manufacturing
         dried and packaged with                 
         other ingredients)                      

  2111   Cigarettes                312221        Cigarette Manufacturing

  2141   Tobacco Stemming and      31221         Tobacco Stemming and
         Redrying (redrying and                  Redrying
         stemming)                               

  2141   Tobacco Stemming and      312229        Other Tobacco Product
         Redrying (reconstituted                 Manufacturing
         tobacco)                                

  2211   Broadwoven Fabric Mills,  31321         Broadwoven Fabric Mills
         Cotton                                  

  2211   Broadwoven Fabric Mills,  31321         Broadwoven Fabric Mills
         Manmade Fiber and Silk                  

  2252   Hosiery, NEC (dyeing and  313312        Textile and Fabric
         finishing only)                         Finishing (except
                                                 Broadwoven Fabric) Mills

  2252   Hosiery, NEC (girls=      315111        Sheer Hosiery Mills
         hosiery except dyeing and               
         finishing only)                         

  2252   Hosiery, NEC (socks       315119        Other Hosiery and Sock
         except dyeing and                       Mills
         finishing only)                         

  2261   Finishers of Broadwoven   313311        Broadwoven Fabric
         Fabrics of Cotton                       Finishing Mills

  2262   Finishers of Broadwoven   313311        Broadwoven Fabric
         Fabrics of Manmade Fiber                Finishing Mills
         and Silk                                

  2284   Thread Mills (thread      313312        Textile and Fabric
         finishing)                              Finishing (except
                                                 Broadwoven Fabric) Mills

  2284   Thread Mills (except      313113        Thread Mills
         finishing)                              

  2295   Coated Fabrics, Not       31332         Fabric Coating Mills
         Rubberized                              

  2297   Nonwoven Fabrics          31323         Nonwoven Fabric Mills

  2381   Dress and Work Gloves,    315211        Men=s and Boys= Cut and
         Except Knit and                         Sew Apparel Contractors
         All-Leather (men=s and                  
         boys= contractors)                      
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  2381   Dress and Work Gloves,    315212        Women=s, Girls=, and
         Except Knit and                         Infants= Cut and Sew
         All-Leather (woman=s,                   Apparel Contractors
         girls=, and infants=                    
         contractors)                            

  2381   Dress and Work Gloves,    315992        Glove and Mitten
         Except Knit and                         Manufacturing
         All-Leather (except                     
         contractors)                            

  2396   Automotive Trimmings,     314999        All Other Miscellaneous
         Apparel Findings, and                   Textile Product Mills
         Related Products (textile               
         products except                         
         automotive trimmings;                   
         apparel bindings and                    
         trimmings; and printing                 
         and embossing on fabric                 
         articles)                               

  2396   Automotive Trimmings,     315999        Other Apparel
         Apparel Findings, and                   Accessories and Other
         Related Products (apparel               Apparel Manufacturing
         findings and trimming)                  

  2396   Automotive Trimmings,     323113        Commercial Screen
         Apparel Findings, and                   Printing
         Related Products                        
         (printing and embossing                 
         on fabric articles)                     

  2396   Automotive Trimmings,     33636         Motor Vehicle Seating
         Apparel Findings, and                   and Interior Trim
         Related Products (textile               Manufacturing
         motor vehicle trimming)                 

  2399   Fabricated Textile        314999        All Other Miscellaneous
         Products, NEC (except                   Textile Product Mills
         apparel, automotive seat                
         belts, and seat and tire                
         covers)                                 

  2399   Fabricated Textile        315999        Fabricated Textile
         Products, NEC (apparel                  Products, NEC (apparel
         and apparel accessories)                and apparel accessories)

  2399   Fabricated Textile        33636         Motor Vehicle Seating
         Products, NEC (seat                     and Interior Trim
         belts, and seat and tire                Manufacturing
         covers)                                 

  2421   Sawmills and Planing      321113        Sawmills
         Mills, General (sawmills)               

  2421   Sawmills and Planing      321912        Cut Stock, Resawing
         Mills, General (lumber                  Lumber, and Planing
         manufacturing from                      
         purchased lumber,                       
         softwood cut stock, wood                
         lath, fence pickets, and                
         planing mill products)                  

  2421   Sawmills and Planing      321918        Other Millwork
         Mills, General (softwood                (including Flooring )
         flooring)                               

  2421   Sawmills and Planing      321999        All Other Miscellaneous
         Mills, General (kiln                    Wood Product
         drying)                                 Manufacturing

  2426   Hardwood Dimension and    321113        Sawmills
         Flooring Mills (hardwood                
         dimension from logs and                 
         bolts)                                  

  2426   Hardwood Dimension and    321912        Cut Stock, Resawing
         Flooring Mills (except                  Lumber, and Planing
         flooring)                               

  2426   Hardwood Dimension and    321918        Other Millwork
         Flooring Mills (hardwood                (including Flooring )
         flooring)                               

  2426   Hardwood Dimension and    337215        Showcase, Partition,
         Flooring Mills (wood                    Shelving, and Locker
         furniture frames and                    Manufacturing
         finished furniture parts)               

  2431   Millwork (wood windows    321911        Wood Window and Door
         and doors)                              Manufacturing

  2431   Millwork (except wood     321918        Other Millwork
         doors and windows)                      (including Flooring )
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  2434   Wood Kitchen Cabinets     33711         Wood Kitchen Cabinet and
                                                 Countertop Manufacturing

  2435   Hardwood Veneer and       321211        Hardwood Veneer and
         Plywood                                 Plywood Manufacturing

  2436   Softwood Veneer and       321212        Softwood Veneer and
         Plywood                                 Plywood Manufacturing

  2439   Structural Wood Members,  321213        Engineered Wood Member
         NEC (except trusses)                    (except Truss)
                                                 Manufacturing

  2439   Structural Wood Members,  321214        Truss Manufacturing
         NEC (trusses)                           

  2451   Mobile Homes              321991        Manufactured Home
                                                 (Mobile Home)
                                                 Manufacturing

  2452   Prefabricated Wood        321992        Prefabricated Wood
         Buildings and Components                Building Manufacturing

  2491   Wood Preserving           321114        Wood Preservation

  2493   Reconstituted Wood        321219        Reconstituted Wood
         Products                                Product Manufacturing

  2499   Wood Products, NEC (wood  32192         Wood Container and
         tubs and vats, jewelry,                 Pallet Manufacturing
         cigar boxes, and baskets,               
         except fruit, vegetable,                
         fish and bait)                          

  2499   Wood Products, NEC (other 321999        All Other Miscellaneous
         wood products)                          Wood Product
                                                 Manufacturing

  2499   Wood Products, NEC (wood  333414        Heating Equipment
         cooling towers)                         (except Warm Air
                                                 Furnaces) Manufacturing

  2499   Wood Products, NEC        339999        All Other Miscellaneous
         (mirror and picture                     Manufacturing
         frames)                                 

  2511   Wood Household Furniture, 337122        Nonupholstered Wood
         Except Upholstered                      Household Furniture
         (except wood box spring                 Manufacturing
         frames)                                 

  2511   Wood Household Furniture, 337215        Showcase, Partition,
         Except Upholstered (wood                Shelving, and Locker
         box spring frames)                      Manufacturing

  2512   Wood Household Furniture, 337121        Upholstered Household
         Upholstered                             Furniture Manufacturing

  2517   Wood Television, Radio,   337129        Wood Television, Radio,
         Phonograph, and Sewing                  and Sewing Machine
         Machine Cabinets                        Cabinet Manufacturing

  2519   Household Furniture, NEC  337125        Household Furniture
                                                 (except Wood and Metal)
                                                 Manufacturing

  2521   Wood Office Furniture     337211        Wood Office Furniture
                                                 Manufacturing

  2531   Public Buildings and      339942        Lead Pencil and Art Good
         Related Furniture                       Manufacturing
         (blackboards)                           

  2531   Public Building and       33636         Motor Vehicle Seating
         Related Furniture (seats                and Interior Trim
         for motor vehicles)                     Manufacturing

  2531   Public Building and       337127        Institutional Furniture
         Related Furniture                       Manufacturing
         (furniture made for                     
         public buildings)                       

  2541   Wood Office and Store     337127        Institutional Furniture
         Fixtures, Partitions,                   Manufacturing
         Shelving, and Lockers                   
         (wood lunchroom tables                  
         and chairs)                             
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  2541   Wood Office and Store     337212        Custom Architectural
         Fixtures, Partitions,                   Woodwork and Millwork
         Shelving, and Lockers                   Manufacturing
         (architectural woodwork,                
         millwork, and fixtures)                 

  2541   Wood Office and Store     337215        Showcase, Partition,
         Fixtures, Partitions,                   Shelving, and Locker
         Shelving, and Lockers                   Manufacturing
         (except counter tops,                   
         custom architectural                    
         woodwork, millwork,                     
         lunchroom and other                     
         fixtures)                               

  2542   Office and Store          337127        Institutional Furniture
         Fixtures, Partitions,                   Manufacturing
         Shelving, and Lockers,                  
         Except Wood (lunchroom                  
         tables and chairs (except               
         wood))                                  

  2542   Office and Store          337215        Showcase, Partition,
         Fixtures, Partitions,                   Shelving, and Locker
         Shelving and Lockers,                   Manufacturing
         Except Wood (except                     
         lunchroom tables and                    
         chairs)                                 

  2591   Drapery Hardware and      33792         Blind and Shade
         Window Blinds and Shades                Manufacturing

  2599   Furniture and Fixtures,   337127        Institutional Furniture
         NEC (except hospital                    Manufacturing
         beds)                                   

  2599   Furniture and Fixtures,   339111        Laboratory Apparatus and
         NEC (hospital beds)                     Furniture Manufacturing

  2611   Pulp Mills (pulp          32211         Pulp Mills
         producing mills only)                   

  2611   Pulp Mills (pulp mills    322121        Paper (except Newsprint)
         producing paper)                        Mills

  2611   Pulp Mills (pulp mills    322122        Newsprint Mills
         producing newsprint)                    

  2611   Pulp Mills (pulp mills    32213         Paperboard Mills
         producing paperboard)                   

  2621   Paper Mills (except       322121        Paper (except Newsprint)
         newsprint mills)                        Mills

  2621   Paper Mills (newsprint    322122        Newsprint Mills
         mills)                                  

  2631   Paperboard Mills          32213         Paperboard Mills

  2652   Setup Paperboard Boxes    322213        Setup Paperboard Box
                                                 Manufacturing

  2657   Folding Paperboard Boxes, 322212        Folding Paperboard Box
         Including Sanitary                      Manufacturing

  2671   Packaging Paper and       322221        Coated and Laminated
         Plastics Film, Coated and               Packaging Paper and
         Laminated (single‑web                   Plastics Film
         paper, paper multiweb                   Manufacturing
         laminated rolls and                     
         sheets for packaging                    
         uses)                                   

  2671   Packaging Paper and       326112        Unsupported Plastics
         Plastics Film, Coated,                  Packaging Film and Sheet
         and Laminated (plastics                 Manufacturing
         packaging film and sheet)               

  2672   Coated and Laminated      322222        Coated and Laminated
         Paper, NEC                              Paper Manufacturing

  2673   Plastics, Foil, and       322223        Plastics, Foil, and
         Coated Paper Bags (except               Coated Paper Bag
         all plastics)                           Manufacturing

  2673   Plastics, Foil, and       326111        Unsupported Plastics Bag
         Coated Paper Bags                       Manufacturing
         (plastics bags)                         

  2679   Converted Paper and       322211        Corrugated and Solid
         Paperboard Products, NEC                Fiber Box Manufacturing
         (corrugated paper)                      
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  2679   Converted Paper and       322222        Coated and Laminated
         Paperboard Products, NEC                Paper Manufacturing
         (wallpaper and gift wrap                
         paper)                                  

  2679   Converted Paper and       322231        Die‑Cut Paper and
         Paperboard Products, NEC                Paperboard Office
         (paper supplies for                     Supplies Manufacturing
         business machines and                   
         other paper office                      
         supplies)                               

  2679   Converted Paper and       322299        All Other Converted
         Paperboard Products, NEC                Paper Product
         ( other converted paper                 Manufacturing
         and paperboard products,                
         such as paper filters,                  
         crepe paper, and                        
         laminated and tiled                     
         wallboard)                              

  2721   Periodicals: Publishing,  51112         Periodical Publishers
         or Publishing and                       
         Printing                                

  2731   Books: Publishing, or     51113         Book Publishers
         Publishing and Printing                 
         (except music books)                    

  2731   Books: Publishing, or     51223         Music Publishers
         Publishing and Printing                 
         (music books)                           

  2752   Commercial Printing,      323110        Commercial Lithographic
         Lithographic (except                    Printing
         quick printing)                         

  2752   Commercial Printing,      323114        Quick Printing
         Lithographic (quick                     
         printing)                               

  2754   Commercial Printing,      323111        Commercial Gravure
         Gravure                                 Printing

  2759   Commercial Printing, NEC  323112        Commercial Flexographic
         (flexographic printing)                 Printing

  2759   Commercial Printing, NEC  323113        Commercial Screen
         (screen printing)                       Printing

  2759   Commercial Printing, NEC  323114        Quick Printing
         (quick printing)                        

  2759   Commercial Printing, NEC  323115        Digital Printing
         (digital printing, except               
         quick printing)                         

  2759   Commercial Printing, NEC  323119        Other Commercial
         (other commercial                       Printing
         printing except quick                   
         printing)                               

  2771   Greeting Cards (other     323119        Other Commercial
         printing of greeting                    Printing
         cards)                                  

  2771   Greeting Cards            511191        Greeting Card Publishers
         (publishing greeting                    
         cards)                                  

  2771   Greeting Cards            323110        Commercial Lithographic
         (lithographic printing of               Printing
         greeting cards)                         

  2771   Greeting Cards (gravure   323111        Commercial Gravure
         printing of greeting                    Printing
         cards)                                  

  2771   Greeting Cards            323112        Commercial Flexographic
         (flexographic printing of               Printing
         greeting cards)                         

  2771   Greeting Cards (screen    323113        Commercial Screen
         printing of greeting                    Printing
         cards)                                  

  2771   Greeting Cards (other     323119        Other Commercial
         printing of greeting                    Printing
         cards)                                  

  2789   Bookbinding and Related   323121        Tradebinding and Related
         Work                                    Work

  2796   Platemaking and Related   323122        Prepress Services
         Services                                

  2812   Alkalies and Chlorine     325181        Alkalies and Chlorine
                                                 Manufacturing

  2813   Industrial Gases          32512         Industrial Gas
                                                 Manufacturing

  2816   Inorganic Pigments        325131        Inorganic Dye and
         (except bone and lamp                   Pigment Manufacturing
         black)                                  

  2816   Inorganic pigments (bone  325182        Carbon Black
         and lamp black)                         Manufacturing

  2819   Industrial Inorganic      325188        All Other Basic
         Chemicals, NEC (except                  Inorganic Chemical
         activated carbon and                    Manufacturing
         charcoal, alumina, and                  
         inorganic industrial                    
         dyes)                                   

  2819   Industrial Inorganic      325998        All Other Miscellaneous
         Chemicals, NEC (activated               Chemical Product and
         carbon and charcoal)                    Preparation
                                                 Manufacturing

  2819   Industrial Inorganic      331311        Alumina Refining
         Chemicals, NEC (alumina)                

  2819   Industrial Inorganic      211112        Natural Gas Liquid
         Chemicals, NEC                          Extraction
         (recovering sulfur from                 
         natural gas)                            

  2821   Plastics Materials,       325211        Plastics Material and
         Synthetic and Resins, and               Resin Manufacturing
         Nonvulcanizable                         
         Elastomers                              

  2822   Synthetic Rubber          325212        Synthetic Rubber
                                                 Manufacturing

  2823   Cellulosic Manmade Fibers 325221        Cellulosic Organic Fiber
                                                 Manufacturing

  2824   Manmade Organic Fibers,   325222        Noncellulosic Organic
         Except Cellulosic                       Fiber Manufacturing

  2833   Medicinal Chemicals and   325411        Medicinal and Botanical
         Botanical Products                      Manufacturing

  2834   Pharmaceutical            325412        Pharmaceutical
         Preparations                            Preparation
                                                 Manufacturing

  2842   Specialty Cleaning,       325612        Polish and Other
         Polishing, and Sanitary                 Sanitation Good
         Preparations                            Manufacturing

  2843   Surface Active Agents,    325613        Surface Active Agent
         Finishing Agents,                       Manufacturing
         Sulfonated Oils, and                    
         Assistants                              

  2851   Paints, Varnishes,        32551         Paint and Coating
         Lacquers, Enamels and                   Manufacturing
         Allied Products                         

  2861   Gum and Wood Chemicals    325191        Gum and Wood Chemical
                                                 Manufacturing

  2865   Cyclic Organic Crudes and 325192        Cyclic Crude and
         Intermediates and Organic               Intermediate
         Dyes and Pigments (except               Manufacturing
         aromatics and organic                   
         dyes and pigments)                      

  2865   Cyclic Organic Crudes and 32511         Petrochemical
         Intermediates, and                      Manufacturing
         Organic Dyes and Pigments               
         (aromatics)                             

  2865   Cyclic Organic Crudes and 325132        Synthetic Organic Dye
         Intermediates, and                      and Pigment
         Organic Dyes and Pigments               Manufacturing
         (organic dyes and                       
         pigments)                               

  2869   Industrial Organic        32511         Petrochemical
         Chemicals, NEC                          Manufacturing
         (aliphatics)                            

  2869   Industrial Organic        32512         Industrial Gas
         Chemicals, NEC                          Manufacturing
         (fluorocarbon gases)                    

  2869   Industrial Organic        325188        All Other Basic
         Chemicals, NEC (carbon                  Inorganic Chemical
         bisulfide)                              Manufacturing

  2869   Industrial Organic        325193        Ethyl Alcohol
         Chemicals (ethyl alcohol)               Manufacturing

  2869   Industrial Organic        325199        All Other Basic Organic
         Chemicals, NEC (except                  Chemical Manufacturing
         aliphatics, carbon                      
         bisulfide, ethyl alcohol,               
         and fluorocarbon gases)                 

  2873   Nitrogenous Fertilizers   325311        Nitrogenous Fertilizer
                                                 Manufacturing

  2874   Phosphatic Fertilizers    325312        Phosphatic Fertilizer
                                                 Manufacturing

  2879   Pesticides and            32532         Pesticide and Other
         Agricultural Chemicals,                 Agricultural Chemical
         NEC                                     Manufacturing

  2891   Adhesives and Sealants    32552         Adhesive Manufacturing

  2893   Printing Ink              32591         Printing Ink
                                                 Manufacturing

  2895   Carbon Black              325182        Carbon Black
                                                 Manufacturing

  2899   Chemical and Chemical     325199        All Other Basic Organic
         Preparations, NEC (fatty                Chemical Manufacturing
         acids)                                  

  2899   Chemicals and Chemical    32551         Paint and Coating
         Preparations, NEC (frit)                Manufacturing

  2899   Chemicals and Chemical    325998        All Other Miscellaneous
         Preparations, NEC (except               Chemical Product and
         frit and table salt)                    Preparation
                                                 Manufacturing

  2899   Chemical Preparations,    311942        Spice and Extract
         NEC (table salt)                        Manufacturing

  2911   Petroleum Refining        32411         Petroleum Refineries

  2951   Asphalt Paving Mixtures   324121        Asphalt Paving Mixture
         and Blocks                              and Block Manufacturing

  2992   Lubricating Oils and      324191        Petroleum Lubricating
         Greases                                 Oil and Grease
                                                 Manufacturing

  2999   Products of Petroleum and 324199        All Other Petroleum and
         Coal, NEC                               Coal Products
                                                 Manufacturing

  3011   Tires and Inner Tubes     326211        Tire Manufacturing
                                                 (except Retreading)

  3021   Rubber and Plastics       316211        Rubber and Plastics
         Footwear                                Footwear Manufacturing

  3052   Rubber and Plastics Hose  32622         Rubber and Plastics
         and Belting                             Hoses and Belting
                                                 Manufacturing

  3053   Gaskets, Packing, and     339991        Gasket, Packing, and
         Sealing Devices                         Sealing Device
                                                 Manufacturing

  3061   Molded, Extruded, and     326291        Rubber Product
         Lathe‑Cut Mechanical                    Manufacturing for
         Rubber Goods                            Mechanical Use

  3069   Fabricated Rubber         326299        All Other Rubber Product
         Products, NEC (except                   Manufacturing
         rubberized fabric and                   
         rubber resilient floor                  
         covering)                               

  3069   Fabricated Rubber         339113        Surgical Appliance and
         Products, NEC (rubber                   Supplies Manufacturing
         gloves and life jackets)                

  3069   Fabricated Rubber         33992         Sporting and Athletic
         Products, NEC (wet suits)               Goods Manufacturing

  3069   Fabricated Rubber         339932        Game, Toy, and
         Products, NEC (rubber                   Children\'s Vehicle
         toys, except dolls)                     Manufacturing

  3069   Fabricated Rubber         31332         Fabric Coating Mills
         Products, NEC                           
         (rubberizing fabric or                  
         purchased textile                       
         products)                               

  3069   Fabricated Rubber         315299        All Other Cut and Sew
         Products, NEC (rubber                   Apparel Manufacturing
         pants and raincoats)                    

  3069   Fabricated Rubber         315999        Other Apparel
         Products, NEC (rubber                   Accessories and Other
         bibs, aprons and bathing                Apparel Manufacturing
         caps)                                   

  3069   Fabricated Rubber         326192        Resilient Floor Covering
         Products, NEC (rubber                   Manufacturing
         resilient floor                         
         coverings)                              

  3079                                           

  3081   Unsupported Plastics Film 326113        Unsupported Plastics
         and Sheets                              Film and Sheet (except
                                                 Packaging) Manufacturing

  3082   Unsupported Plastics      326121        Unsupported Plastics
         Profile Shapes                          Profile Shape
                                                 Manufacturing

  3083   Laminated Plastics Plate, 32613         Laminated Plastics
         Sheet, and Profile Shapes               Plate, Sheet, and Shape
                                                 Manufacturing

  3084   Plastics Pipe             326122        Plastics Pipe and Pipe
                                                 Fitting Manufacturing

  3085   Plastics Bottles          32616         Plastics Bottle
                                                 Manufacturing

  3086   Plastics Foam Products    32614         Polystyrene Foam Product
         (polystyrene foam                       Manufacturing
         products)                               

  3086   Plastics Foam Products    32615         Urethane and Other Foam
         (urethane and other foam                Product (except
         products)                               Polystyrene)
                                                 Manufacturing

  3087   Custom Compounding of     325991        Custom Compounding of
         Purchased Plastics Resin                Purchased Resins

  3088   Plastics Plumbing         326191        Plastics Plumbing
         Fixtures                                Fixture Manufacturing

  3089   Plastics Products, NEC    326199        All Other Plastics
         (except plastics pipe                   Product Manufacturing
         fittings and plastics                   
         sausage casings)                        

  3089   Plastics Products, NEC    337215        Showcase, Partition,
         (finished plastics                      Shelving, and Locker
         furniture parts)                        Manufacturing

  3089   Plastics Product, NEC     326121        Unsupported Plastics
         (plastics sausage                       Profile Shape
         casings)                                Manufacturing

  3089   Plastics Products, NEC    326122        Plastics Pipe and Pipe
         (pipe fittings)                         Fitting Manufacturing

  3131   Boat and Shoe Cut Stock   339993        Fastener, Button,
         and Findings (metal                     Needle, and Pin
         buckles)                                Manufacturing

  3143   MenÆs Footwear, Except    316213        MenÆs Footwear (except
         Athletic                                Athletic) Manufacturing

  3144   WomenÆs Footwear, Except  316214        WomenÆs Footwear (except
         Athletic                                Athletic) Manufacturing

  3149   Footwear Except Rubber,   316219        Other Footwear
         NEC                                     Manufacturing

  3221   Glass Containers          327213        Glass Container
                                                 Manufacturing

  3229   Pressed and Blown Glass   327212        Other Pressed and Blown
         and Glassware, NEC                      Glass and Glassware
                                                 Manufacturing

  3231   Glass Products Made of    327215        Glass Product
         Purchased Glass                         Manufacturing Made of
                                                 Purchased Glass

  3241   Cement, Hydraulic         32731         Cement Manufacturing

  3251   Brick and Structural Clay 327331        Concrete Block and Brick
         Tile (slumped brick)                    Manufacturing

  3251   Brick and Structural Clay 327121        Brick and Structural
         Tile (except slumped                    Clay Tile Manufacturing
         brick)                                  

  3253   Ceramic Wall and Floor    327122        Ceramic Wall and Floor
         Tile                                    Tile Manufacturing

  3255   Clay Refractories         327124        Clay Refractory
                                                 Manufacturing

  3261   Vitreous China Plumbing   327111        Vitreous China Plumbing
         Fixtures and China and                  Fixture and China and
         Earthenware Fittings and                Earthenware Bathroom
         Bathroom Accessories                    Accessories
                                                 Manufacturing

  3273   Ready‑Mixed Concrete      32732         Ready‑Mix Concrete
                                                 Manufacturing

  3281   Cut Stone and Stone       327991        Cut Stone and Stone
         Products                                Product Manufacturing

  3291   Abrasive Products (steel  332999        All Other Miscellaneous
         wool with or without                    Fabricated Metal Product
         soap)                                   Manufacturing

  3291   Abrasive Products (except 32791         Abrasive Product
         steel wool with or                      Manufacturing
         without soap)                           

  3292   Asbestos Products         33634         Motor Vehicle Brake
         (asbestos brake linings                 System Manufacturing
         and pads)                               

  3292   Asbestos Products (except 327999        All Other Miscellaneous
         brake pads and linings)                 Nonmetallic Mineral
                                                 Product Manufacturing

  3295   Minerals and Earths,      212324        Kaolin and Ball Clay
         Ground or Otherwise                     Mining
         Treated (grinding,                      
         washing, separating, etc.               
         of minerals in SIC 1455)                

  3295   Minerals and Earths,      212325        Clay and Ceramic and
         Ground or Otherwise                     Refractory Minerals
         Treated (grinding,                      Mining
         washing, separating, etc.               
         of minerals in SIC 1459)                

  3295   Minerals and Earths,      212393        Other Chemical and
         Ground or Otherwise                     Fertilizer Mineral
         Treated (grinding,                      Mining
         washing, separating, etc.               
         of minerals in SIC 1479)                

  3295   Minerals and Earths,      212399        All Other Nonmetallic
         Ground or Otherwise                     Mineral Mining
         Treated (grinding,                      
         washing, separating, etc.               
         of minerals in SIC 1499)                

  3295   Minerals and Earths,      327992        Ground or Treated
         Ground or Otherwise                     Mineral and Earth
         Treated (except grinding,               Manufacturing
         washing, separating, etc.               
         of nonmetallic minerals)                

  3296   Mineral Wool              327993        Mineral Wool
                                                 Manufacturing
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3299   Nonmetallic Mineral       327999        All Other Miscellaneous
         Products, NEC (except                   Nonmetallic Mineral
         moldings, ornamental and                Product Manufacturing
         architectural plaster                   
         work, clay and gypsum                   
         statuary)                               

  3299   Nonmetallic Mineral       327112        Vitreous China, Fine
         Products, NEC (clay                     Earthenware, and Other
         statuary)                               Pottery Product
                                                 Manufacturing

  3299   Nonmetallic Mineral       32742         Gypsum Product
         Products, NEC (moldings,                Manufacturing
         ornamental and                          
         architectural plaster                   
         work and gypsum statuary                
         )                                       

  3312   Steel Works, Blast        331111        Iron and Steel Mills
         Furnaces (Including Coke                
         Ovens), and Rolling Mills               
         (except coke ovens not                  
         integrated with steel                   
         mills and hot rolling                   
         purchased steel)                        

  3312   Steel Works, Blast        331221        Rolled Steel Shape
         Furnaces (including coke                Manufacturing
         ovens), and Rolling Mills               
         (hot rolling purchased                  
         steel)                                  

  3312   Blast Furnaces and Steel  324199        All Other Petroleum and
         Mills (coke ovens)                      Coal Products
                                                 Manufacturing

  3313   Electrometallurgical      331112        Electrometallurgical
         Products, Except Steel                  Ferroalloy Product
                                                 Manufacturing

  3315   Steel Wiredrawing and     331222        Steel Wire Drawing
         Steel Nails and Spikes                  
         (steel, wire drawing)                   

  3316   Cold‑Rolled Steel Sheet,  331221        Rolled Steel Shape
         Strip and Bars                          Manufacturing

  3317   Steel Pipe and Tubes      33121         Iron and Steel Pipe and
                                                 Tube Manufacturing from
                                                 Purchased Steel

  3321   Gray and Ductile Iron     331511        Iron Foundries
         Foundries                               

  3334   Primary Production of     331312        Primary Aluminum
         Aluminum                                Production

  3339   Primary Smelting and      331419        Primary Smelting and
         Refining of Nonferrous                  Refining of Nonferrous
         Metals, Except Copper and               Metal (except Copper and
         Aluminum                                Aluminum)

  3341   Secondary Smelting and    331423        Secondary Smelting,
         Refining of Nonferrous                  Refining, and Alloying
         Metals (copper)                         of Copper

  3341   Secondary Smelting and    331492        Secondary Smelting,
         Refining of Nonferrous                  Refining, and Alloying
         Metals (except copper and               of Nonferrous Metal
         aluminum)                               (except Copper and
                                                 Aluminum)

  3341   Secondary Smelting and    331314        Secondary Smelting and
         Refining of Nonferrous                  Alloying of Aluminum
         Metals (aluminum)                       

  3351   Rolling, Drawing, and     331421        Copper Rolling, Drawing,
         Extruding of Copper                     and Extruding

  3353   Aluminum Sheet, Plate,    331315        Aluminum Sheet, Plate,
         and Foil                                and Foil Manufacturing

  3354   Aluminum Extruded         331316        Aluminum Extruded
         Products                                Product Manufacturing

  3357   Drawing and Insulating of 331319        Other Aluminum Rolling
         Nonferrous Wire (aluminum               and Drawing
         wire drawing)                           

  3357   Drawing and Insulating of 331422        Copper Wire (except
         Nonferrous Wire (copper                 Mechanical) Drawing
         wire drawing)                           
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3357   Drawing and Insulating of 331491        Nonferrous Metal (except
         Nonferrous Wire (wire                   Copper and Aluminum)
         drawing except copper or                Rolling, Drawing, and
         aluminum)                               Extruding

  3357   Drawing and Insulating of 335921        Fiber Optic Cable
         Nonferrous Wire (fiber                  Manufacturing
         optic cable‑insulating                  
         only                                    

  3357   Drawing and Insulating of 335929        Other Communication and
         Nonferrous Wire                         Energy Wire
         (communication and energy               Manufacturing
         wire, except fiber                      
         optic‑insulating only)                  

  3364   Nonferrous Die‑Castings,  331522        Nonferrous (except
         Except Aluminum                         Aluminum) Die‑Casting
                                                 Foundries

  3365   Aluminum Foundries        331524        Aluminum Foundries
                                                 (except Die‑Casting)

  3366   Copper Foundries          331525        Copper Foundries (except
                                                 Die‑Casting)

  3369   Nonferrous Foundries,     331528        Other Nonferrous
         Except Aluminum and                     Foundries (except
         Copper                                  Die‑Casting)

  3398   Metal Heat Treating       332811        Metal Heat Treating

  3399   Primary Metal Products,   332813        Electroplating, Plating,
         NEC (laminating steel)                  Polishing, Anodizing,
                                                 and Coloring

  3411   Metal Cans                332431        Metal Can Manufacturing

  3412   Metal Shipping Barrels,   332439        Other Metal Container
         Drums, Kegs, and Pails                  Manufacturing

  3421   Cutlery (except tool‑type 332211        Cutlery and Flatware
         shears)                                 (except Precious)
                                                 Manufacturing

  3421   Cutlery (tool‑type        332212        Hand and Edge Tool
         shears)                                 Manufacturing

  3423   Hand and Edge Tools,      332212        Hand and Edge Tool
         Except Machine Tools and                Manufacturing
         Handsaws                                

  3429   Hardware, NEC (vacuum and 332439        Other Metal Container
         insulated bottles, jugs,                Manufacturing
         and chests)                             

  3429   Hardware, NEC (other      33251         Hardware Manufacturing
         hardware)                               

  3429   Hardware, NEC             332722        Bolt, Nut, Screw, Rivet,
         (turnbuckles and hose                   and Washer Manufacturing
         clamps)                                 

  3429   Hardware, NEC (fireplace  332999        All Other Miscellaneous
         fixtures, traps,                        Fabricated Metal Product
         handcuffs and leg irons,                Manufacturing
         ladder jacks, and other                 
         like metal products)                    

  3429   Hardware, NEC (luggage    336399        All Other Motor Vehicle
         and utility racks)                      Parts Manufacturing

  3429   Hardware, NEC             337215        Showcase, Partition,
         (convertible bed sleeper                Shelving, and Locker
         mechanisms, chair glides)               Manufacturing

  3432   Plumbing Fixture Fittings 332913        Plumbing Fixture Fitting
         and Trim (except shower                 and Trim Manufacturing
         rods and lawn hose                      
         nozzles)                                

  3432   Plumbing Fixture Fittings 332919        Other Metal Valve and
         and Trim (lawn hose                     Pipe Fitting
         nozzles)                                Manufacturing

  3432   Plumbing Fixture Fittings 332999        All Other Miscellaneous
         and Trim (metal shower                  Fabricated Metal Product
         rods)                                   Manufacturing

  3433   Heating Equipment, Except 333414        Heating Equipment
         Electric and Warm Air                   (except Warm Air
         Furnaces                                Furnaces) Manufacturing

  3442   Metal Doors, Sash,        332321        Metal Window and Door
         Frames, Molding and Trim                Manufacturing

  3443   Fabricated Plate Work     33241         Power Boiler and Heat
         (Boiler Shops) (power                   Exchanger Manufacturing
         boilers and heat                        
         exchangers)                             

  3443   Fabricated Plate Work     33242         Metal Tank (Heavy Gauge)
         (Boiler Shops) (heavy                   Manufacturing
         gauge tanks)                            

  3443   Fabricated Plate Work     333414        Heating Equipment
         (Boiler Shops) (metal                   (except Warm Air
         cooling towers)                         Furnaces) Manufacturing

  3443   Fabricated Plate Work     332313        Plate Work Manufacturing
         (Boiler Shops)                          
         (fabricated plate work                  
         and metal weldments)                    

  3443   Fabricated Plate Work     33241         Power Boiler and Heat
         (Boiler Shops) (power                   Exchanger Manufacturing
         boilers and heat                        
         exchangers)                             

  3443   Fabricated Plate Work     332313        Plate Work Manufacturing
         (Boiler Shops)                          
         (fabricated plate work                  
         and metal weldments)                    

  3444   Sheet Metal Work (metal   332439        Other Metal Container
         bins and vats)                          Manufacturing

  3444   Sheet Metal Work (sheet   333414        Heating Equipment
         metal cooling towers)                   (except Warm Air
                                                 Furnaces) Manufacturing

  3444   Sheet Metal Work (ducts,  332321        Metal Window and Door
         flumes, flooring, siding,               Manufacturing
         dampers, etc.)                          

  3446   Architectural and         332323        Ornamental and
         Ornamental Metal Work                   Architectural Metal Work
                                                 Manufacturing

  3448   Prefabricated Metal       332311        Prefabricated Metal
         Buildings and Components                Building and Component
                                                 Manufacturing

  3449   Miscellaneous Structural  332312        Fabricated Structural
         Metal Work (fabricated                  Metal Manufacturing
         bar joists and concrete                 
         reinforcing bars)                       

  3449   Miscellaneous Structural  332321        Metal Window and Door
         Metal Work (curtain wall)               Manufacturing

  3449   Miscellaneous Structural  332323        Ornamental and
         Metal Work (metal plaster               Architectural Metal Work
         bases)                                  Manufacturing

  3449   Miscellaneous Structural  332114        Custom Roll Forming
         Metal Work (custom roll                 
         forming)                                

  3451   Screw Machine Products    332721        Precision Turned Product
                                                 Manufacturing

  3452   Bolts, Nuts, Screws,      332722        Bolt, Nut, Screw, Rivet,
         Rivets, and Washers                     and Washer Manufacturing

  3463   Nonferrous Forgings       332112        Nonferrous Forging

  3465   Automotive Stampings      33637         Motor Vehicle Metal
                                                 Stamping

  3466   Crowns and Closures       332115        Crown and Closure
                                                 Manufacturing

  3469   Metal Stampings, NEC      332116        Metal Stamping
         (except kitchen utensils,               
         pots and pans for                       
         cooking, and coins)                     

  3469   Metal Stampings, NEC      332214        Kitchen Utensil, Pot,
         (kitchen utensils, pots,                and Pan Manufacturing
         and pans for cooking)                   

  3471   Electroplating, Plating,  332813        Electroplating, Plating,
         Polishing, Anodizing, and               Polishing, Anodizing,
         Coloring                                and Coloring
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3479   Coating, Engraving, and   339911        Jewelry (except Costume)
         Allied Services, NEC                    Manufacturing
         (jewelry engraving and                  
         etching, including                      
         precious metal)                         

  3479   Coating, Engraving, and   339912        Silverware and
         Allied Services, NEC                    Hollowware Manufacturing
         (silver and plated ware                 
         engraving and etching)                  

  3479   Coating, Engraving, and   339914        Costume Jewelry and
         Allied Services, NEC                    Novelty Manufacturing
         (costume jewelry                        
         engraving and etching)                  

  3479   Coating, Engraving, and   332812        Metal Coating, Engraving
         Allied Services, NEC                    (except Jewelry and
         (except jewelry,                        Silverware), and Allied
         silverware, and flatware                Services to
         engraving and etching)                  Manufacturers

  3483   Ammunition, Except for    332993        Ammunition (except Small
         Small Arms                              Arms) Manufacturing

  3484   Small Arms                332994        Small Arms Manufacturing

  3489   Ordnance and Accessories, 332995        Other Ordnance and
         NEC                                     Accessories
                                                 Manufacturing

  3491   Industrial Valves         332911        Industrial Valve
                                                 Manufacturing

  3492   Fluid Power Valves and    332912        Fluid Power Valve and
         Hose Fittings                           Hose Fitting
                                                 Manufacturing

  3493   Steel Springs, Except     332611        Spring (Heavy Gauge)
         Wire                                    Manufacturing

  3494   Valves and Pipe Fittings, 332919        Other Metal Valve and
         NEC (except metal pipe                  Pipe Fitting
         hangers and supports)                   Manufacturing

  3494   Valves and Pipe Fittings, 332999        All Other Miscellaneous
         NEC (metal pipe hangers                 Fabricated Metal Product
         and supports)                           Manufacturing

  3495   Wire Springs (clock and   334518        Watch, Clock, and Part
         watch springs)                          Manufacturing

  3495   Wire Springs (except      332612        Spring (Light Gauge)
         watch and clock springs)                Manufacturing

  3496   Miscellaneous Fabricated  332618        Other Fabricated Wire
         Wire Products (except                   Product Manufacturing
         grocery carts)                          

  3496   Miscellaneous Fabricated  332924        Industrial Truck,
         Wire Products (grocery                  Tractor, Trailer, and
         carts)                                  Stacker Machinery
                                                 Manufacturing

  3497   Metal Foil and Leaf (foil 332999        All Other Miscellaneous
         and foil containers)                    Fabricated Metal Product
                                                 Manufacturing

  3497   Metal Foil and Leaf       322225        Laminated Aluminum Foil
         (laminated aluminum foil                Manufacturing for
         rolls and sheets for                    Flexible Packaging Uses
         flexible packaging uses)                

  3498   Fabricated Pipe and Pipe  332996        Fabricated Pipe and Pipe
         Fittings                                Fitting Manufacturing

  3499   Fabricated Metal          332999        All Other Miscellaneous
         Products, NEC (other                    Fabricated Metal Product
         metal products)                         Manufacturing

  3499   Fabricated Metal          33636         Motor Vehicle Seating
         Products, NEC (metal                    and Interior Trim
         motor vehicle seat                      Manufacturing
         frames)                                 

  3499   Fabricated Metal          337215        Showcase, Partition,
         Products, NEC (metal                    Shelving, and Locker
         furniture frames)                       Manufacturing

  3499   Fabricated Metal          332117        Powder Metallurgy Part
         Products, NEC (powder                   Manufacturing
         metallurgy)                             

  3499   Fabricated Metal          332439        Other Metal Container
         Products, NEC (metal                    Manufacturing
         boxes)                                  

  3499   Fabricated Metal          33251         Hardware Manufacturing
         Products, NEC (safe and                 
         vault locks)                            

  3499   Fabricated Metal          332919        Other Metal Valve and
         Products, NEC (metal                    Pipe Fitting
         aerosol valves)                         Manufacturing

  3519   Internal Combustion       333618        Other Engine Equipment
         Engines, NEC (except                    Manufacturing
         stationary engine                       
         radiators)                              

  3519   Internal Combustion       336399        All Other Motor Vehicle
         Engines, NEC (stationary                Parts Manufacturing
         engine radiators)                       

  3523   Farm Machinery and        332212        Hand and Edge Tool
         Equipment (hand hair                    Manufacturing
         clippers for animals)                   

  3523   Farm Machinery and        332323        Ornamental and
         Equipment (corrals,                     Architectural Metal Work
         stalls, and holding                     Manufacturing
         gates)                                  

  3523   Farm Machinery and        333111        Farm Machinery and
         Equipment (except                       Equipment Manufacturing
         corrals, stalls, holding                
         gates, hand clippers for                
         animals, and farm                       
         conveyors/elevators)                    

  3523   Farm Machinery and        333922        Conveyor and Conveying
         Equipment (farm conveyors               Equipment Manufacturing
         and elevators)                          

  3524   Lawn and Garden Tractors  332212        Hand and Edge Tool
         and Home Lawn and Garden                Manufacturing
         Equipment (nonpowered                   
         lawnmowers)                             

  3524   Lawn and Garden Tractors  333112        Lawn and Garden Tractor
         and Home Lawn and Garden                and Home Lawn and Garden
         Equipment (except                       Equipment Manufacturing
         nonpowered lawnmowers)                  

  3531   Construction Machinery    33312         Construction Machinery
         and Equipment (except                   Manufacturing
         railway track maintenance               
         equipment; winches,                     
         aerial work platforms;                  
         and automotive wrecker                  
         hoists)                                 

  3531   Construction Machinery    333923        Overhead Traveling
         and Equipment (winches,                 Crane, Hoist, and
         aerial work platforms,                  Monorail System
         and automobile wrecker                  Manufacturing
         hoists)                                 

  3531   Construction Machinery    33651         Railroad Rolling Stock
         and Equipment (railway                  Manufacturing
         track maintenance                       
         equipment)                              

  3533   Oil and Gas Field         333132        Oil and Gas Field
         Machinery and Equipment                 Machinery and Equipment
                                                 Manufacturing

  3534   Elevators and Moving      333921        Elevator and Moving
         Stairways                               Stairway Manufacturing

  3535   Conveyors and Conveying   333922        Conveyor and Conveying
         Equipment                               Equipment Manufacturing

  3536   Overhead Traveling        333923        Overhead Traveling
         Cranes, Hoists, and                     Crane, Hoist, and
         Monorail Systems                        Monorail System
                                                 Manufacturing

  3537   Industrial Trucks,        333924        Industrial Truck,
         Tractors, Trailers, and                 Tractor, Trailer, and
         Stackers (except metal                  Stacker Machinery
         pallets and metal air                   Manufacturing
         cargo containers)                       
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3537   Industrial Trucks,        332439        Other Metal Container
         Tractors, Trailers, and                 Manufacturing
         Stackers (metal air cargo               
         containers)                             

  3537   Industrial Trucks,        332999        All Other Miscellaneous
         Tractors, Trailers, and                 Fabricated Metal Product
         Stackers (metal pallets)                Manufacturing

  3541   Machine Tools, Metal      333512        Machine Tool (Metal
         Cutting Type                            Cutting Types)
                                                 Manufacturing

  3544   Special Dies and Tools,   333514        Special Die and Tool,
         Die Sets, Jigs and                      Die Set, Jig, and
         Fixtures, and Industrial                Fixture Manufacturing
         Molds (except molds)                    

  3544   Special Dies and Tools,   333511        Industrial Mold
         Die Sets, Jigs and                      Manufacturing
         Fixtures, and Industrial                
         Molds (industrial molds)                

  3545   Cutting Tools, Machine    333515        Cutting Tool and Machine
         Tool Accessories, and                   Tool Accessory
         Machinists\' Precision                  Manufacturing
         Measuring Devices (except               
         precision measuring                     
         devices)                                

  3545   Cutting Tools, Machine    332212        Hand and Edge Tool
         Tools Accessories, and                  Manufacturing
         Machinist Precision                     
         Measuring Devices                       
         (precision measuring                    
         devices)                                

  3549   Metalworking Machinery,   333518        Other Metalworking
         NEC                                     Machinery Manufacturing

  3553   Woodworking Machinery     33321         Sawmill and Woodworking
                                                 Machinery Manufacturing

  3554   Paper Industries          333291        Paper Industry Machinery
         Machinery                               Manufacturing

  3555   Printing Trades Machinery 333293        Printing Machinery and
         and Equipment                           Equipment Manufacturing

  3556   Food Products Machinery   333294        Food Product Machinery
                                                 Manufacturing

  3559   Special Industry          333295        Semiconductor Machinery
         Machinery, NEC                          Manufacturing
         (semiconductor machinery                
         manufacturing)                          

  3559   Special Industry          333298        All Other Industrial
         Machinery, NEC (except                  Machinery Manufacturing
         rubber and plastics                     
         manufacturing machinery,                
         semiconductor                           
         manufacturing machinery,                
         and automotive                          
         maintenance equipment)                  

  3561   Pumps and Pumping         333911        Pump and Pumping
         Equipment                               Equipment Manufacturing

  3562   Ball and Roller Bearings  332991        Ball and Roller Bearing
                                                 Manufacturing

  3563   Air and Gas Compressors   333912        Air and Gas Compressor
                                                 Manufacturing

  3568   Mechanical Power          333613        Mechanical Power
         Transmission Equipment,                 Transmission Equipment
         NEC                                     Manufacturing

  3579   Office Machines, NEC      334518        Watch, Clock, and Part
         (time clocks and other                  Manufacturing
         time recording devices)                 
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3579   Office Machines, NEC      339942        Lead Pencil and Art Good
         (pencil sharpeners,                     Manufacturing
         staplers and other office               
         equipment)                              

  3579   Office Machines, NEC      333313        Office Machinery
         (except timeclocks, time                Manufacturing
         stamps, pencil                          
         sharpeners, stapling                    
         machines, etc.)                         

  3585   Air‑Conditioning and Warm 336391        Motor Vehicle
         Air Heating Equipment and               Air‑Conditioning
         Commercial and Industrial               Manufacturing
         Refrigeration Equipment                 
         (motor vehicle                          
         air‑conditioning)                       

  3595   Air‑Conditioning and Warm 333415        Air‑Conditioning and
         Air Heating Equipment and               Warm Air Heating
         Commercial and Industrial               Equipment and Commercial
         Refrigeration Equipment                 and Industrial
         (except motor vehicle                   Refrigeration Equipment
         air‑conditioning)                       Manufacturing

  3592   Carburetors, Pistons,     336311        Carburetor, Piston,
         Piston Rings, and Valves                Piston Ring, and Valve
                                                 Manufacturing

  3593   Carburetor, Piston,       333995        Fluid Power Cylinder and
         Piston Ring, and Valve                  Actuator Manufacturing
         Manufacturing                           

  3596   Scales and Balances,      333997        Scale and Balance
         Except Laboratory                       (except Laboratory)
                                                 Manufacturing

  3599   Industrial and Commercial 333999        All Other Miscellaneous
         Machinery and Equipment,                General Purpose
         NEC (other industrial and               Machinery Manufacturing
         commercial machinery and                
         equipment)                              

  3599   Industrial and Commercial 336399        All Other Motor Vehicle
         Machinery and Equipment,                Parts Manufacturing
         NEC (gasoline, oil, and                 
         intake filters for                      
         internal combustion                     
         engines, except for motor               
         vehicles)                               

  3599   Industrial and Commercial 33271         Machine Shops
         Machinery and Equipment,                
         NEC (machine shops)                     

  3599   Industrial and Commercial 332999        All Other Miscellaneous
         Machinery and Equipment,                Fabricated Metal Product
         NEC (flexible metal hose)               Manufacturing

  3599   Industrial and Commercial 333319        Other Commercial and
         Machinery and Equipment,                Service Industry
         NEC (carnival amusement                 Machinery Manufacturing
         park equipment)                         

  3612   Power, Distribution, and  335311        Power, Distribution, and
         Speciality Transformers                 Specialty Transformer
                                                 Manufacturing

  3613   Switchgear and            335313        Switchgear and
         Switchboard Apparatus                   Switchboard Apparatus
                                                 Manufacturing

  3624   Carbon and Graphite       335991        Carbon and Graphite
         Products                                Product Manufacturing

  3629   Electrical Industrial     335999        All Other Miscellaneous
         Apparatus, NEC                          Electrical Equipment and
                                                 Component Manufacturing

  3632   Household Refrigerators   335222        Household Refrigerator
         and Home and Farm                       and Home Freezer
         Freezers                                Manufacturing

  3633   Household Laundry         335224        Household Laundry
         Equipment                               Equipment Manufacturing

  3634   Electric Housewares and   339999        All Other Miscellaneous
         Fans (electronic                        Manufacturing
         cigarette lighters)                     

  3634   Electric Housewares and   333414        Heating Equipment
         Fans (wall and baseboard                (except Warm Air
         heating units for                       Furnaces) Manufacturing
         permanent installation)                 

  3634   Electric Housewares and   335211        Electric Housewares and
         Fans (except wall and                   Household Fan
         baseboard heating units                 Manufacturing
         for permanent                           
         installation and                        
         electronic cigarette                    
         lighters)                               

  3641   Electric Lamp Bulbs and   33511         Electric Lamp Bulb and
         Tubes                                   Part Manufacturing

  3643   Current‑Carrying Wiring   335931        Current‑Carrying Wiring
         Devices                                 Device Manufacturing

  3644   Noncurrent‑Carrying       335932        Noncurrent‑Carrying
         Wiring Devices (except                  Wiring Device
         fishwire, electrical                    Manufacturing
         wiring tool)                            

  3644   Noncurrent‑Carrying       332212        Hand and Edge Tool
         Wiring Devices (fish                    Manufacturing
         wire, electrical wiring                 
         tool)                                   

  3645   Residential Electric      335121        Residential Electric
         Lighting Fixtures                       Lighting Fixture
                                                 Manufacturing

  3647   Vehicular Lighting        336321        Vehicular Lighting
         Equipment                               Equipment Manufacturing

  3651   Household Audio and Video 33431         Audio and Video
         Equipment                               Equipment Manufacturing

  3661   Telephone and Telegraph   334418        Telephone and Telegraph
         Apparatus (consumer                     Apparatus (consumer
         external modems)                        external modems)

  3661   Telephone and Telegraph   33421         Telephone Apparatus
         Apparatus (except                       Manufacturing
         consumer external modems)               

  3671   Electron Tubes            334411        Electron Tube
                                                 Manufacturing

  3672   Printed Circuit Boards    334412        Bare Printed Circuit
                                                 Board Manufacturing

  3674   Semiconductors and        334413        Semiconductor and
         Related Devices                         Related Device
                                                 Manufacturing

  3675   Electronic Capacitors     334414        Electronic Capacitor
                                                 Manufacturing

  3677   Electronic Coils,         334416        Electronic Coil,
         Transformers, and Other                 Transformer, and Other
         Inductors                               Inductor Manufacturing

  3679   Electronic Components,    334418        Telephone and Telegraph
         NEC (printed                            Apparatus (consumer
         circuit/electronic                      external modems)
         assembly manufacturing)                 

  3679   Electronic Components,    334419        Other Electronic
         NEC (other electronic                   Component Manufacturing
         components)                             

  3679   Electronic Components,    33422         Radio and Television
         NEC (antennas)                          Broadcasting and
                                                 Wireless Communications
                                                 Equipment Manufacturing

  3679   Electronic Components,    33431         Audio and Video
         NEC (radio headphones)                  Equipment Manufacturing

  3691   Storage Batteries         335911        Storage Battery
                                                 Manufacturing
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3695   Magnetic and Optical      334613        Magnetic and Optical
         Recording Media                         Recording Media
                                                 Manufacturing

  3699   Electrical Machinery,     335129        Other Lighting Equipment
         Equipment, and Supplies,                Manufacturing
         NEC (Christmas tree                     
         lighting sets, electric                 
         insect lamps, electric                  
         fireplace logs, and                     
         trouble lights)                         

  3699   Electrical Machinery,     335999        All Other Miscellaneous
         Equipment, and Supplies,                Electrical Equipment and
         NEC (other electrical                   Component Manufacturing
         industrial apparatus)                   

  3699   Electrical Machinery,     333319        Other Commercial and
         Equipment and Supplies,                 Service Industry
         NEC (electronic teaching                Machinery Manufacturing
         machines and flight                     
         simulators)                             

  3711   Motor Vehicles and        336111        Automobile Manufacturing
         Passenger Car Bodies                    
         (automobiles                            

  3711   Motor Vehicles and        336112        Light Truck and Utility
         Passenger Car Bodies                    Vehicle Manufacturing
         (light trucks and utility               
         vehicles)                               

  3711   Motor Vehicles and        33612         Heavy Duty Truck
         Passenger Car Bodies                    Manufacturing
         (heavy duty trucks)                     

  3711   Motor Vehicles and        336211        Motor Vehicle Body
         Passenger Car Bodies (kit               Manufacturing
         car and other passenger                 
         car bodies)                             

  3711   Motor Vehicles and        336992        Military Armored
         Passenger Car Bodies                    Vehicle, Tank, and Tank
         (military armored                       Component Manufacturing
         vehicles)                               

  3713   Truck and Bus Bodies      336211        Motor Vehicle Body
                                                 Manufacturing

  3714   Motor Vehicle Parts and   336211        Motor Vehicle Body
         Accessories (dump truck                 Manufacturing
         lifting mechanisms and                  
         fifth wheels)                           

  3714   Motor Vehicle Parts and   336312        Gasoline Engine and
         Accessories (gasoline                   Engine Parts
         engines and engine parts                Manufacturing
         including rebuilt)                      

  3714   Motor Vehicle Parts and   336322        Other Motor Vehicle
         Accessories (wiring                     Electrical and
         harness sets, other than                Electronic Equipment
         ignition; block heaters                 Manufacturing
         and battery heaters;                    
         instrument board                        
         assemblies; permanent                   
         defrosters; windshield                  
         washer‑wiper mechanisms;                
         cruise control                          
         mechanisms; and other                   
         electrical equipment for                
         internal combustion                     
         engines)                                

  3714   Motor Vehicle Parts and   33633         Motor Vehicle Steering
         Accessories (steering and               and Suspension
         suspension parts)                       Components (except
                                                 Spring) Manufacturing

  3714   Motor Vehicle Parts and   33634         Motor Vehicle Brake
         Accessories (brake and                  System Manufacturing
         brake systems, including                
         assemblies)                             

  3714   Motor Vehicle Parts and   33635         Motor Vehicle
         Accessories                             Transmission and Power
         (transmissions and power                Train Parts
         train parts, including                  Manufacturing
         rebuilding)                             

  3714   Motor Vehicle Parts and   336399        All Other Motor Vehicle
         Accessories (except truck               Parts Manufacturing
         and bus bodies, trailers,               
         engine and engine parts,                
         motor vehicle electrical                
         and electronic equipment,               
         motor vehicle steering                  
         and suspension                          
         components, motor vehicle               
         brake systems, and motor                
         vehicle transmission and                
         power train parts)                      

  3714   Motor Vehicle Parts and   336211        Motor Vehicle Body
         Accessories (dump truck                 Manufacturing
         lifting mechanisms and                  
         fifth wheels)                           

  3715   Truck Trailers            336212        Truck Trailer
                                                 Manufacturing

  3716   Motor Homes               336213        Motor Home Manufacturing

  3721   Aircraft (except research 336411        Aircraft Manufacturing
         and development)                        

  3721   Aircraft (research and    54171         Research and Development
         development)                            in the Physical,
                                                 Engineering, and Life
                                                 Sciences

  3724   Aircraft Engines and      336412        Aircraft Engine and
         Engine Parts (except                    Engine Parts
         research and development                Manufacturing

  3724   Aircraft Engines and      54171         Research and Development
         Engine Parts (research                  in the Physical,
         and development)                        Engineering, and Life
                                                 Sciences

  3728   Aircraft Parts and        336413        Other Aircraft Parts and
         Auxiliary Equipment, NEC                Auxiliary Equipment
         (except fluid power                     Manufacturing
         aircraft subassemblies,                 
         target drones, and                      
         research and development)               

  3728   Aircraft Parts and        54171         Research and Development
         Auxiliary Equipment, NEC                in the Physical,
         (research and                           Engineering, and Life
         development)                            Sciences

  3728   Aircraft Parts and        332912        Fluid Power Valve and
         Auxiliary Equipment, NEC                Hose Fitting
         (fluid power aircraft                   Manufacturing
         subassemblies)                          

  3728   Aircraft Parts and        336411        Aircraft Manufacturing
         Auxiliary Equipment, NEC                
         (target drones)                         

  3732   Boat Building and         336612        Boat Building
         Repairing (boat building)               

  3732   Boat Building and         81149         Other Personal and
         Repairing (pleasure boat                Household Goods Repair
         repair)                                 and Maintenance

  3751   Motorcycles, Bicycles and 336991        Motorcycle, Bicycle, and
         Parts                                   Parts Manufacturing

  3761   Guided missiles and Space 54171         Research and Development
         Vehicles (research and                  in the Physical,
         development)                            Engineering, and Life
                                                 Sciences

  3761   Guided Missiles and Space 336414        Guided Missile and Space
         Vehicles (except research               Vehicle Manufacturing
         and development                         
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3764   Guided missile and Space  54171         Research and Development
         Vehicle Propulsion Units                in the Physical,
         and Propulsion Unit Parts               Engineering, and Life
         (research and                           Sciences
         development)                            

  3764   Guided Missile and Space  336415        Guided Missile and Space
         Vehicle Propulsion Units                Vehicle Propulsion Unit
         and Propulsion Unit Parts               and Propulsion Unit
         (except research and                    Parts Manufacturing
         development)                            

  3792   Travel Trailers and       336214        Travel Trailer and
         Campers                                 Camper Manufacturing

  3799   Transportation Equipment, 336214        Travel Trailer and
         NEC (automobile, boat,                  Camper Manufacturing
         utility and light truck                 
         trailers)                               

  3799   Transportation Equipment, 336399        All Other Motor Vehicle
         NEC (trailer hitches)                   Parts Manufacturing

  3799   Transportation Equipment, 336999        All Other Transportation
         NEC (except automobile,                 Equipment Manufacturing
         boat, utility light truck               
         trailers, trailer                       
         hitches, and                            
         wheelbarrows)                           

  3799   Transportation Equipment, 333924        Industrial Truck,
         NEC (wheelbarrows)                      Tractor, Trailer, and
                                                 Stacker Machinery
                                                 Manufacturing

  3812   Search, Detection,        334511        Search, Detection,
         Navigation, Guidance,                   Navigation, Guidance,
         Aeronautical, and                       Aeronautical, and
         Nautical Systems and                    Nautical System and
         Instruments                             Instrument Manufacturing

  3821   Laboratory Apparatus and  339111        Laboratory Apparatus and
         Furniture                               Furniture Manufacturing

  3822   Automatic Controls for    334512        Automatic Environmental
         Regulating Residential                  Control Manufacturing
         and Commercial                          for Residential,
         Environments and                        Commercial, and
         Appliances                              Appliance Use

  3827   Optical Instruments and   333314        Optical Instrument and
         Lenses                                  Lens Manufacturing

  3829   Measuring and Controlling 334514        Totalizing Fluid Meter
         Devices, NEC (motor                     and Counting Device
         vehicle gauges)                         Manufacturing

  3829   Measuring and Controlling 334518        Watch, Clock, and Part
         Devices, NEC (electronic                Manufacturing
         chronometers)                           

  3829   Measuring and Controlling 334519        Other Measuring and
         Devices, NEC (except                    Controlling Device
         medical thermometers,                   Manufacturing
         electronic chronometers                 
         and motor vehicle gauges)               

  3829   Measuring and Controlling 339112        Surgical and Medical
         Devices, NEC (medical                   Instrument Manufacturing
         thermometers)                           

  3841   Surgical and Medical      339111        Laboratory Apparatus and
         Instruments and Apparatus               Furniture Manufacturing
         (operating tables)                      

  3841   Surgical and Medical      339112        Surgical and Medical
         Instruments and Apparatus               Instrument Manufacturing
         (except tranquilizer guns               
         and operating tables)                   

  3841   Surgical and Medical      332954        Small Arms Manufacturing
         Instruments and Apparatus               
         (tranquilizer guns)                     

  3842   Orthopedic, Prosthetic,   339113        Surgical Appliance and
         and Surgical Appliances                 Supplies Manufacturing
         and Supplies (except                    
         electronic hearing aids)                

  3842   Orthopedic, Prosthetic,   322291        Sanitary Paper Product
         and Surgical Appliances                 Manufacturing
         and Supplies (incontinent               
         and bed pads)                           

  3842   Orthopedic, Prosthetic    334510        Electromedical and
         and Surgical Appliances                 Electrotherapeutic
         and Supplies (electronic                Apparatus Manufacturing
         hearing aids)                           

  3851   Ophthalmic Goods (intra   339113        Surgical Appliance and
         ocular lenses)                          Supplies Manufacturing

  3851   Ophthalmic Goods (except  339115        Ophthalmic Goods
         intra ocular lenses)                    Manufacturing

  3861   Ophthalmic Goods          325992        Photographic Film,
         Manufacturing                           Paper, Plate, and
                                                 Chemical Manufacturing

  3861   Photographic Equipment    333315        Photographic and
         and Supplies (except                    Photocopying Equipment
         photographic film, paper,               Manufacturing
         plates, and chemicals)                  

  3873   Watches, Clocks,          334518        Watch, Clock, and Part
         Clockwork Operated                      Manufacturing
         Devices, and Parts                      

  3914   Silverware, Plated Ware,  339912        Silverware and
         and Stainless Steel Ware                Hollowware Manufacturing
         (except nonprecious and                 
         precious plated metal                   
         cutlery and flatware)                   

  3914   Silverware, Plated Ware,  332211        Cutlery and Flatware
         and Stainless Steel Ware                (except Precious)
         (cutlery and flatware,                  Manufacturing
         nonprecious and precious                
         plated)                                 

  3914   Silverware, Plated Ware,  332999        All Other Miscellaneous
         and Stainless Steel Ware                Fabricated Metal Product
         (precious plated                        Manufacturing
         hollowware)                             

  3931   Musical Instruments       339992        Musical Instrument
                                                 Manufacturing

  3949   Sporting and Athletic     33992         Sporting and Athletic
         Goods, NEC                              Goods Manufacturing

  3951   Pens, Mechanical Pencils, 339941        Pen and Mechanical
         and Parts                               Pencil Manufacturing

  3993   Signs and Advertising     33995         Sign Manufacturing
         Specialties (signs)                     

  3995   Burial Caskets            339995        Burial Casket
                                                 Manufacturing

  3996   Linoleum,                 326192        Resilient Floor Covering
         Asphalted‑Felt‑Base, and                Manufacturing
         Other Hard Surface Floor                
         Coverings, NEC                          

  3999   Manufacturing Industries, 326199        All Other Plastics
         NEC (plastics products                  Product Manufacturing
         such as combs, hair                     
         curlers, etc.)                          

  3999   Manufacturing Industries, 332211        Cutlery and Flatware
         NEC (human hair clippers,               (except Precious)
         hand operated)                          Manufacturing

  3999   Manufacturing Industries, 332212        Hand and Edge Tool
         NEC (tape measures)                     Manufacturing

  3999   Manufacturing Industries, 332999        All Other Miscellaneous
         NEC (other miscellaneous                Fabricated Metal Product
         metal products, such as                 Manufacturing
         combs, hair curlers,                    
         etc.)                                   
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  3999   Manufacturing Industries, 333319        Other Commercial and
         NEC (beauty and barber                  Service Industry
         shop equipment, except                  Machinery Manufacturing
         chairs)                                 

  3999   Manufacturing Industries, 335121        Residential Electric
         NEC (lamp shades of paper               Lighting Fixture
         or textile)                             Manufacturing

  3999   Manufacturing Industries, 335211        Electric Housewares and
         NEC (electric hair                      Household Fan
         clippers for humans)                    Manufacturing

  3999   Manufacturing Industries, 337127        Institutional Furniture
         NEC (beauty and barber                  Manufacturing
         chairs)                                 

  3999   Manufacturing Industries, 339932        Game, Toy, and
         NEC (embroidery kits)                   Children\'s Vehicle
                                                 Manufacturing

  3999   Manufacturing Industries, 339999        All Other Miscellaneous
         NEC (other miscellaneous                Manufacturing
         products not specially                  
         provided for previously)                

  3999   Manufacturing Industries, 31611         Leather and Hide Tanning
         NEC (fur dressing and                   and Finishing
         finishing)                              

  3999   Manufacturing Industries, 325998        All Other Miscellaneous
         NEC (matches)                           Chemical Product and
                                                 Preparation
                                                 Manufacturing

  4226   Special Warehousing and   49311         General Warehousing and
         Storage, NEC (warehousing               Storage
         in foreign trade zones)                 

  4226   Special Warehousing and   49312         Refrigerated Warehousing
         Storage, NEC (fur                       and Storage
         storage)                                

  4226   Special Warehousing and   49319         Other Warehousing and
         Storage, NEC (all but fur               Storage
         storage and warehousing                 
         in foreign trade zones)                 

  4512   Air Transportation,       481111        Scheduled Passenger Air
         Scheduled (passenger)                   Transportation

  4512   Air Transportation,       481112        Scheduled Freight Air
         Scheduled (freight)                     Transportation

  4581   Airports, Flying Fields,  488111        Air Traffic Control
         and Airport Terminal                    
         Services (private air                   
         traffic control)                        

  4581   Airports, Flying Fields,  488119        Other Airport Operations
         and Airport Terminal                    
         Services (airfreight                    
         handling at airports,                   
         hangar operations,                      
         airport terminal                        
         services, aircraft                      
         storage, airports, and                  
         flying fields)                          

  4581   Airports, Flying Fields,  48819         Other Support Activities
         and Airport Terminal                    for Air Transportation
         Services (aircraft                      
         servicing and repairing                 

  4581   Airports, Flying Fields,  56172         Janitorial Services
         and Airport Terminal                    
         Services (airplane                      
         cleaning and janitorial                 
         services)                               

  4612   Crude Petroleum Pipelines 48611         Pipeline Transportation
                                                 of Crude Oil

  4613   Refined Petroleum         48691         Pipeline Transportation
         Pipelines                               of Refined

  4789   Transportation Services,  48711         Scenic and Sightseeing
         NEC (horse‑drawn cabs and               Transportation, Land
         carriages)                              
  ------ ------------------------- ------------- ------------------------

  ------ ------------------------- ------------- ------------------------
  4789   Transportation Services,  48821         Support Activities for
         NEC (car loading and                    Rail Transportation
         unloading; cleaning of                  
         railroad ballasts;                      
         dining, parlor, sleeping,               
         and other car operations;               
         and railroad maintenance                

  4789   Transportation Services,  488999        All Other Support
         NEC (pipeline terminals                 Activities for
         and stockyards for                      Transportation
         transportation)                         

  4789   Transportation Services,  72231         Food Service Contractors
         NEC (dining car                         
         operations on a fee or                  
         contract basis)                         

  4911   Electric Services         221111        Hydroelectric Power
         (hydroelectric power                    Generation
         generation)                             

  4911   Electric Services (fossil 221112        Fossil Fuel Electric
         fuel power generation)                  Power Generation

  4911   Electric Services         221113        Nuclear Electric Power
         (nuclear electric power                 Generation
         generation)                             

  4911   Electric Services (other  221119        Other Electric Power
         electric power                          Generation
         generation)                             

  4911   Electric Services         221122        Electric Power
         (electric power                         Distribution
         distribution)                           

  4911   Electric Services         221121        Electric Bulk Power
         (electric power                         Transmission and Control
         transmission and control)               

  4922   Natural Gas Transmission  48621         Pipeline Transportation
                                                 of Natural Gas

  4925   Mixed, Manufactured, or   22121         Natural Gas Distribution
         Liquefied Petroleum Gas                 
         Production and/or                       
         Distribution                            

  4931   Electric and Other        22121         Natural Gas Distribution
         Services Combined                       
         (natural gas                            
         distribution)                           

  4931   Electric and Other        221111        Hydroelectric Power
         Services Combined                       Generation
         (hydroelectric power                    
         generation)                             

  4931   Electric and Other        221112        Fossil Fuel Electric
         Services Combined (fossil               Power Generation
         fuel power generation)                  

  4931   Electric and Other        221113        Nuclear Electric Power
         Services Combined                       Generation
         (nuclear power                          
         generation)                             

  4931   Electric and Other        221119        Other Electric Power
         Services Combined (other                Generation
         electric power                          
         generation)                             

  4931   Electric and Other        221121        Electric Bulk Power
         Services Combined                       Transmission and Control
         (electric power                         
         transmission and control)               

  4931   Electric and Other        221122        Electric Power
         Services Combined                       Distribution
         (electric power                         
         distribution)                           

  4952   Sewerage Systems          22132         Sewage Treatment
                                                 Facilities

  4953   Refuse Systems (hazardous 562211        Hazardous Waste
         waste treatment and                     Treatment and Disposal
         disposal)                               

  4953   Refuse Systems (solid     562212        Solid Waste Landfill
         waste landfills)                        

  4953   Refuse Systems (solid     562213        Solid Waste Combustors
         waste combustors and                    and Incinerators
         incinerators)                           

  4953   Refuse Systems (other     562219        Other Nonhazardous Waste
         nonhazardous waste                      Treatment and Disposal
         treatment and disposal)                 

  4953   Refuse Systems (materials 56292         Materials Recovery
         recovery facilities)                    Facilities

  4961   Steam and                 22133         Steam and
         Air‑Conditioning Supply                 Air‑Conditioning Supply

  5032   Brick, Stone, and Related 42132         Brick, Stone, and
         Construction Materials                  Related Construction
         (except construction                    Material Wholesalers
         materials sold via retail               
         method)                                 

  5032   Brick, Stone, and Related 44419         Other Building Material
         Construction Materials                  Dealers
         (Wholesale) (sold via                   
         retail method)                          

  5032   Brick, Stone, and Related 42132         Brick, Stone, and
         Construction Materials                  Related Construction
         (except construction                    Material Wholesalers
         materials sold via retail               
         method)                                 

  5032   Brick, Stone, and Related 44419         Other Building Material
         Construction Materials                  Dealers
         (Wholesale) (sold via                   
         retail method)                          

  5051   Metals Service Centers    42151         Metals Service Centers
         and Offices                             and Offices

  5087   Service Establishment     44612         Cosmetics, Beauty
         Equipment and Supplies                  Supplies, and Perfume
         (beauty and barber shop                 Stores
         equipment and supplies                  
         sold via retail method)                 

  5087   Service Establishment     42185         Service Establishment
         Equipment and Supplies                  Equipment and Supplies
         (except sales of the                    Wholesalers
         service establishment                   
         equipment and supplies                  
         sold via retail method)                 

  5088   Transportation Equipment  42186         Transportation Equipment
         and Supplies, Except                    and Supplies (except
         Motor Vehicles                          Motor Vehicle)
                                                 Wholesalers

  5093   Scrap and Waste Materials 42193         Recyclable Material
                                                 Wholesalers

  5145   Confectionery             42245         Confectionery
                                                 Wholesalers

  5171   Petroleum Bulk Stations   42271         Petroleum Bulk Stations
         and Terminals (except                   and Terminals
         petroleum sold via retail               
         method)                                 

  5171   Petroleum Bulk Stations   454311        Heating Oil Dealers
         and Terminals (heating                  
         oil sold to final                       
         consumer)                               

  5171   Petroleum Bulk Stations   454312        Liquefied Petroleum Gas
         and Terminals (LP gas                   (Bottled Gas) Dealers
         sold to final consumer)                 

  5171   Petroleum Bulk Stations   42271         Petroleum Bulk Stations
         and Terminals (except                   and Terminals
         petroleum sold via retail               
         method)                                 

  5172   Petroleum and Petroleum   42272         Petroleum and Petroleum
         Products Wholesalers,                   Products Wholesalers
         Except Bulk Stations and                (except Bulk Stations
         Terminals                               and Terminals)

  5192   Books, Periodicals, and   42292         Book, Periodical, and
         Newspapers                              Newspaper Wholesalers

  5211   Lumber and Other Building 44411         Home Centers
         Materials Dealers (home                 
         center stores)                          

  5211   Lumber and Other Building 44419         Other Building Material
         Materials Dealers (except               Dealers
         home centers)                           

  5712   Furniture Stores (custom  33711         Wood Kitchen Cabinet and
         wood cabinets)                          Countertop Manufacturing

  5712   Furniture (custom made    337121        Upholstered Household
         upholstered household                   Furniture Manufacturing
         furniture except                        
         cabinets)                               

  5712   Furniture Stores (custom  337122        Nonupholstered Wood
         made wood nonupholstered                Household Furniture
         household furniture                     Manufacturing
         except cabinets)                        

  5712   Furniture Stores (except  44211         Furniture Stores
         custom furniture and                    
         cabinets)                               

  6035   Savings Institutions,     52212         Savings Institutions
         Federally Chartered                     

  6553   Cemetery Subdividers and  81222         Cemeteries and
         Developers                              Crematories

  7211   Power Laundries, Family   81232         Drycleaning and Laundry
         and Commercial                          Services (except
                                                 Coin‑Operated)

  7216   Drycleaning Plants,       81232         Drycleaning and Laundry
         Except Rug Cleaning                     Services (except
                                                 Coin‑Operated)

  7261   Funeral Services and      81221         Funeral Homes and
         Crematories (funeral                    Funeral Services
         homes and services)                     

  7261   Funeral Services and      81222         Cemeteries and
         Crematories (crematories)               Crematories

  7379   Computer Related          51421         Data Processing Services
         Services, NEC (disk and                 
         diskette conversion and                 
         recertification)                        

  7379   Computer Related          541512        Computer Systems Design
         Services, NEC (computer                 Services
         systems consultants)                    

  7379   Computer Related          541519        Other Computer Related
         Services, NEC (except                   Services
         computer systems                        
         consultants and disk and                
         diskette conversion and                 
         recertification)                        

  7384   Photofinishing            812921        Photofinishing
         Laboratories (except                    Laboratories (except
         one‑hour)                               One‑Hour)

  7384   Photofinishing            812922        One‑Hour Photofinishing
         Laboratories (one‑hour)                 

  7521   Automobile Parking        81293         Parking Lots and Garages

  7539   Automotive Repair Shops,  811118        Other Automotive
         NEC                                     Mechanical and
                                                 Electrical Repair and
                                                 Maintenance

  7699   Repair Shops and Related  811211        Consumer Electronics
         Services, NEC (camera                   Repair and Maintenance
         repair)                                 

  7699   Repair Shops and Related  811212        Computer and Office
         Services, NEC (typewriter               Machine Repair and
         repair)                                 Maintenance
  ------ ------------------------- ------------- ------------------------

  ------- ------------------------- ------------- ------------------------
  7699    Repair Shops and Related  811219        Other Electronic and
          Services, NEC (dental                   Precision Equipment
          instrument repair,                      Repair and Maintenance
          laboratory instrument                   
          repair, medical equipment               
          and other electronic and                
          precision equipment                     
          repair, except                          
          typewriters)                            

  7699    Repair Shops and Related  81131         Commercial and
          Services, NEC (other                    Industrial Machinery and
          non‑automotive                          Equipment (except
          transportation equipment                Automotive and
          and industrial machines                 Electronic) Repair and
          and equipment                           Maintenance

  7699    Repair Shops and Related  811411        Home and Garden
          Services, NEC (lawnmower                Equipment Repair and
          repair shops, sharpening                Maintenance
          and repairing knives,                   
          saws and tools)                         

  7699    Repair Shops and Related  811412        Appliance Repair and
          Services, NEC (gas                      Maintenance
          appliance repair service,               
          sewing machine repair,                  
          stove repair shops, and                 
          other non‑electrical                    
          appliance)                              

  7699    Repair Shops and Related  81143         Footwear and Leather
          Services (leather goods                 Goods Repair
          repair shops, luggage                   
          repair shops, pocketbook                
          repair shops)                           

  7699    Repair Shops and Related  81149         Other Personal and
          Services, NEC (except                   Household Goods Repair
          industrial, electronic,                 and Maintenance
          home and garden,                        
          appliance, and leather                  
          goods)                                  

  7699    Repair Services, NEC      11521         Support Activities for
          (farriers)                              Animal Production

  7699    Repair Shops and Related  23511         Plumbing, Heating, and
          Services (boiler                        Air‑Conditioning
          cleaning)                               Contractors

  7699    Repair Shops and Related  442299        All Other Home
          Services, NEC (custom                   Furnishings Stores
          picture framing)                        

  7699    Repair Shops and Related  45111         Sporting Goods Stores
          Services, NEC (retailing                
          new bicycles from a                     
          storefront and repairing                
          bicycles)                               

  7699    Repair Shops and Related  48839         Other Support Activities
          Services, NEC (ship                     for Water Transportation
          scaling)                                

  7699    Repair Shops and Related  561622        Locksmiths
          Services, NEC (locksmith                
          shops)                                  

  7699    Repair Shops and Related  56179         Other Services to
          Services, NEC (furnace,                 Buildings and Dwellings
          duct, chimney, gutter,                  
          and drain cleaning                      
          services)                               

  7699    Repair Shops and Related  562991        Septic Tank and Related
          Services, NEC (cesspool                 Services
          and septic tank cleaning)               

  7699    Repair Shops and Related  562998        All Other Miscellaneous
          Services, NEC (sewer                    Waste Management
          cleaning and rodding)                   Services

  7699    Repair Shops and Related  71151         Independent Artists,
          Services, NEC                           Writers, and Performers
          (taxidermists and antique               
          repair and restoration,                 
          except antique car                      
          restoration)                            

  7819    Services Allied to Motion 334612        Prerecorded Compact Disc
          Picture Production                      (except Software), Tape,
          (reproduction of video)                 and Record Reproducing

  7819    Services Allied to Motion 512191        Teleproduction and Other
          Picture Production                      Postproduction Services
          (teleproduction and                     
          postproduction services)                

  7819    Services Allied to Motion 512199        Other Motion Picture and
          Picture Production                      Video Industries
          (except casting bureaus,                
          wardrobe and equipment                  
          rental, talent payment                  
          services, teleproduction                
          and other postproduction                
          services, reproduction of               
          videos, and film                        
          distributors and other                  
          related motion picture                  
          production services)                    

  7819    Services Allied to Motion 53222         Formal Wear and Costume
          Picture Production                      Rental
          (wardrobe rental for                    
          motion picture film                     
          production)                             

  7819    Services Allied to Motion 53249         Other Commercial and
          Picture Production                      Industrial Machinery and
          (motion picture equipment               Equipment Rental and
          rental)                                 Leasing

  7819    Services Allied to Motion 541214        Payroll Services
          Picture Production                      
          (talent payment services)               

  7819    Services Allied to Motion 56131         Employment Placement
          Picture Production                      Agencies
          (casting bureaus)                       

  7819    Services Allied to Motion 71151         Independent Artists,
          Picture Production (film                Writers, and Performers
          directors and related                   
          motion picture production               
          services, independent)                  

  8059    Nursing and Personal Care 62311         Nursing Care Facilities
          Facilities, NEC (except                 
          continuing care                         
          retirement communities)                 

  8059    Nursing and Personal Care 623311        Continuing Care
          Facilities, NEC                         Retirement Communities
          (continuing care                        
          retirement communities)                 

  8062    General Medical and       62211         General Medical and
          Surgical Hospitals                      Surgical Hospitals

  8221    Colleges, Universities,   61131         Colleges, Universities,
          and Professional Schools                and Professional Schools

  8734    Testing Laboratories      54138         Testing Laboratories
          (except veterinary                      
          testing laboratories)                   

  88734   Testing Laboratories      54194         Veterinary Services
          (veterinary testing                     
          laboratories)                           

  9199    General Government, NEC   92119         Other General Government
                                                  Support

  9661    Space Research and        92711         Space Research and
          Technology                              Technology

  9711    National Security         92811         National Security

  9999    *could not find*                        
  ------- ------------------------- ------------- ------------------------