[Federal Register: October 22, 1999 (Volume 64, Number 204)]
[Proposed Rules]               
[Page 57187-57286]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr22oc99-25]                         

[[Page 57187]]

_______________________________________________________________________

Part II

Small Business
Administration

_______________________________________________________________________

13 CFR Part 121

Small Business Size Regulations; Size Standards and the North American 
Industry Classification System; Proposed Rule

[[Page 57188]]

SMALL BUSINESS ADMINISTRATION

13 CFR Part 121

 
Small Business Size Regulations; Size Standards and the North 
American Industry Classification System

AGENCY: Small Business Administration.

ACTION: Proposed rule.

-----------------------------------------------------------------------

SUMMARY: The Small Business Administration (SBA) proposes to amend its 
size regulations by establishing small business size standards for 
industries defined under the North American Industry Classification 
System (NAICS). Small business size standards currently exist for most 
industries under the Standard Industrial Classification (SIC) system. 
NAICS replaced the SIC system effective January 1, 1997. All Federal 
agencies that collect establishment-based data must use the new system. 
Although SBA is not required to use NAICS, SBA proposes to establish 
small business size standards for industries as defined in NAICS. SBA 
is doing so because it views NAICS as a better description of 
industries in the U.S. economy than the SIC system. Also, SBA uses 
industry data from the Census Bureau to develop and revise size 
standards, which will no longer be available for SIC industries after 
the 1997 Economic Census. SBA proposes that NAICS-based size standards 
replace the SIC-based size standards in 13 CFR 121.201, and that the 
new size standards be effective for Fiscal Year (FY) 2001, which begins 
October 1, 2000.

DATES: SBA must receive comments on or before December 21, 1999.

ADDRESSES: Address all comments concerning this Notice of Proposed 
Rulemaking to Gary M. Jackson, Assistant Administrator for Size 
Standards, Office of Size Standards, 409 3rd St., SW, Washington, DC 
20416.

FOR FURTHER INFORMATION CONTACT: Carl Jordan, Office of Size Standards, 
at (202) 205-6618.

SUPPLEMENTARY INFORMATION:

Introduction

    Under section 3(a)(2) of the Small Business Act, SBA establishes 
small business definitions, or size standards, by industry category and 
varies size standards as necessary to reflect industry differences to 
determine small business eligibility for Federal programs. SBA 
currently uses the SIC system to define an industry. Because NAICS 
replaced the SIC system for use of Federal agencies in collecting 
economic data, SBA reviewed NAICS to determine whether SBA should also 
use NAICS to define industries for the purpose of establishing industry 
size standards. Based on its review, SBA proposes this rule to convert 
small business size standards to NAICS, effective October 1, 2000. SBA 
invites comments from interested parties on SBA's proposal to adopt 
NAICS-based size standards.
    NAICS was designed, as was the SIC system, solely for statistical 
purposes. The Office of Management and Budget (OMB) published a 
``Notice of final decision'' in the Federal Register (FR) on April 9, 
1997 (62 FR 17288-17478), announcing its decision to adopt NAICS. OMB's 
notice states that ``NAICS shall not be used in any administrative, 
regulatory, or tax program unless the head of the agency administering 
that program has first determined that the use of such industry 
definitions is appropriate for implementation of the program's 
objectives.''
    As the Administrator of SBA I have determined that the NAICS 
industry definitions are appropriate for use in SBA programs and for 
the implementation of its objectives. SBA proposes this rule to amend 
its size regulations. SBA believes NAICS is an improvement over the SIC 
system in identifying industries in the U.S. economy. SBA also believes 
that size standards established for NAICS industries will better define 
small business.

Present Status of NAICS

    OMB adopted NAICS to replace the 1987 SIC system. NAICS is based on 
concepts developed by the U.S. Economic Classification Policy Committee 
(ECPC), an interagency committee established by OMB, with Statistics 
Canada and Mexico's Instituto Nacional de Estadistica Geografia e 
Informatica. OMB first announced its intention to revise the SIC for 
1997 in the Federal Register on March 31, 1993 (58 FR 16990-17004). 
From then and through to November 5, 1996, OMB published six issue 
papers, two research reports and seven Federal Register notices 
requesting public comments. OMB published the final NAICS structure in 
the April 9, 1997, Federal Register notice, referred to above.
    SBA does not include here the entire texts of OMB's or ECPC's 
documents. SBA suggests that interested parties review the above cited 
April 9, 1997, Federal Register notice, with earlier Federal Register 
notices, proposed rules and other papers and documents that preceded 
and followed that final notice. SBA believes that doing so can help 
interested parties understand NAICS better and increase awareness of 
the proposed changes that affect them and their industry. Copies of the 
Federal Register notices are available from the Superintendent of 
Documents, U.S. Government Printing Office, Washington, DC 20402, or by 
calling 1 (202) 512-1800. Those with access to the Internet can obtain 
all Federal Register notices for 1995 and forward via GPO Access at 
http://www.access.gpo.gov/su__docs. Also, the U.S. Department of 
Commerce, Bureau of Census (Census Bureau) at http://www.census.gov/
epcd/www/naics.html has the April 9, 1997, Federal Register notice and 
other relevant documents.
    The text of the April 9, 1997, Federal Register notice includes two 
tables that present the relationship between the NAICS and SIC 
structures. ``NAICS United States,'' when it refers to NAICS, is used 
to distinguish it from the NAICS of Canada and the NAICS of Mexico. 
Unless otherwise noted, throughout this proposed rule SBA refers to 
``NAICS United States'' simply as ``NAICS,'' unless the longer term in 
a given context will avoid confusing it with the NAICS of Canada or 
Mexico. Table 1 of the April 9, 1997, Federal Register notice is the 
entire 1997 NAICS United States related to the 1987 SIC system. Table 2 
of the April 9, 1997, Federal Register notice is the 1987 SIC system 
related to the 1997 NAICS United States.
    SBA will summarize below some of the concepts of NAICS, and explain 
why SBA proposes to establish size standards using NAICS. SBA then 
describes its proposed implementation schedule and conversion 
methodology.

Overview of NAICS

    The SIC system was established in the 1930's. With many revisions, 
the last in 1987, the SIC system included new industries and deleted or 
changed others, but kept its basic structure. NAICS was designed 
specifically to incorporate four principles into an industry 
classification system. OMB restated these principles in the April 9, 
1997, Federal Register notice,

    ``(1) NAICS will be erected on a production-oriented, or supply-
based, conceptual framework. This means that producing units that 
use identical or similar production processes will be grouped 
together in NAICS. (2) The system will give special attention to 
developing production-oriented classifications for (a) new and 
emerging industries, (b) service industries in general, and (c) 
industries engaged in the production of advanced technologies. (3) 
Time series continuity will be maintained to the extent possible. 
However, changes in the economy and proposals from data users must 
be considered. In addition, adjustments will

[[Page 57189]]

be required for sectors where Canada, Mexico, and the United States 
presently have incompatible industry classification definitions in 
order to produce a common industry system for all three North 
American countries. (4) The system will strive for compatibility 
with the 2-digit level of the International Standard Industrial 
Classification of All Economic Activities (ISIC, Rev. 3) of the 
United Nations.'' (62 FR 17289)

    NAICS is a new system that classifies establishments according to 
how they conduct their economic activity. Establishments that have 
similar methods of conducting their economic activity are classified 
together in an industry. ``Its [NAICS's] purposes are (1) To facilitate 
the collection, tabulation, presentation, and analysis of data relating 
to establishments, and (2) to promote uniformity and comparability in 
the presentation of statistical data describing the economy.'' (62 FR 
17288)
    NAICS recognizes a large number of new industries and expands many 
others. There are 1,004 SIC codes and approximately 1,175 NAICS codes, 
including more than 150 new Services industries. In manufacturing 
alone, there are 473 NAICS industries, of which 79 are new. Many SIC 
economic activities are combined with other similar activities to form 
new NAICS industries. Also, many economic activities that are parts of 
individual SIC codes are now entirely new NAICS industries. For 
example, there are many economic activities described in SIC 7389 
(Business Services, Not Elsewhere Classified). Appendix B, ``1987 U.S. 
SIC Matched to 1997 NAICS U.S.,'' of North American Industry 
Classification System -- United States, 1997, indicates that economic 
activities included within SIC 7389 are now classified in 36 separate 
NAICS industries.
    The NAICS structure differs from that of the SIC system by using 
new terminology to identify groups of industries and a new coding 
system to identify various industry groupings.

    ``NAICS is organized in a hierarchical structure, much like the 
existing U.S. SIC system. The 1987 SIC system employs a 4-digit 
coding system, in which the first two digits designate a `major 
group' that in NAICS is known as a `subsector,' the third digit 
designates the industry group, and the fourth digit designates the 
industry. For example, in the 1987 U.S. SIC, the two digits 26 
designate the major group for the manufacture of `Paper and Allied 
Products,' within which the digits 262 designate an industry group 
titled `Paper Mills,' which contains one 4-digit industry, SIC 2621, 
also titled `Paper Mills.' NAICS employs a 6-digit coding system in 
which the first two digits designate the sector (the NAICS term 
`sector' is replacing the term `division' used in the 1987 SIC), the 
third digit designates the subsector, the fourth digit designates 
the industry group, the fifth digit represents the NAICS industry 
(the most detailed level at which comparable data will be available 
for Canada, Mexico, and the United States), and the sixth digit 
designates individual country-level national industries. Using the 
paper mill example above, in NAICS United States industry 322121 the 
two initial digits 32 designate a manufacturing sector and the three 
digits 322 designate the paper manufacturing subsector. Within 322 
is the industry group 3221, Pulp, Paper, and Paperboard Mills, 
within which is NAICS industry 32212, Paper Mills. There are two 
U.S. national industries under Paper Mills: 322121, Paper (except 
Newsprint) Mills, and 322122, Newsprint Mills.'' (62 FR 17290)

    Table I below shows the structural difference between the NAICS 6-
digit and the SIC 4-digit systems.

                                 Table I
------------------------------------------------------------------------
                         NAICS                                 SIC
------------------------------------------------------------------------
XX                     Industry   X                      Industry
                        Sector                            Division
XXX                    Industry   XX                     Major Group
                        Subsecto
                        r
XXXX                   Industry   XXX                    Industry Group
                        Group
XXXX                   Industry   XXXX                   Industry
XXXXXX                 National
                        Industry
------------------------------------------------------------------------

    Table II illustrates how the paper mills example above is 
represented in the NAICS United States and the SIC tables as follows:

                                Table II
------------------------------------------------------------------------
                         NAICS                                 SIC
------------------------------------------------------------------------
31-33                  Manufactu  Div                    Manufacturing
                        ring
322                    Paper      26                     Paper and
                        Manufact                          Allied
                        uring                             Products
3221                   Pulp,      262                    Paper Mills
                        Paper,
                        and
                        Paperboa
                        rd Mills
32212                  Paper      2621                   Paper Mills
                        Mills
322121                 Paper
                       (except
                        Newsprin
                        t) Mills
322122                 Newsprint
                        Mills
------------------------------------------------------------------------

Reasons To Change

    NAICS is a significant improvement over the SIC system and provides 
a better structure on which to establish size standards by industry 
category. NAICS was developed to describe the structure of today's 
economy. SBA is confident that a new table of small business size 
standards reflecting NAICS industries will be in the interests of small 
business. SBA believes it should use NAICS for its small business size 
standards for the following reasons:
    1. The SIC system has not kept up with the economy. This problem is 
a major criticism of the SIC system, because it does not adequately 
reflect the emergence of industries that introduce and use new and 
advanced technologies. The SIC system also does not sufficiently 
recognize industries that produce, create or provide the means of 
access to information and technology -- industries whose main capital 
is knowledge and human input. Further, the current version of the SIC 
system is eleven years old, and OMB will not update or revise it. The 
SIC system will not be improved. Because the SIC system does not 
adequately describe industries in today's economy, SBA, for size 
standards purposes, has already had to segment some individual SIC 
industry codes, establishing multiple size standards within them to 
reflect

[[Page 57190]]

certain economic segments of those SIC industries. An example of a size 
standard for a segment of an industry is SIC 1629 (Heavy Construction 
-- Not Elsewhere Classified) which includes ``Dredging -- General 
Contractors.'' Other examples of SIC codes with more than one size 
standard are SIC 4212, SIC 4499, SIC 4522, SIC 7389 and SIC 8744.
    2. NAICS recognizes the growth and expansion of the services and 
technological industries. NAICS gives special attention to the Services 
industries, which constitute approximately 75% of the Gross Domestic 
Product, but make up only one of the ten Divisions in the SIC system, 
namely, Division I. The SIC Services Division has evolved into eight 
separate NAICS Sectors. For example, there is one for Professional, 
Scientific and Technical Services. This Sector includes the legal, 
accounting, architectural, engineering, computer, environmental 
remediation, and other management and consulting services. Also, 
manufacturing is reorganized to better categorize recent technological 
products, such as the manufacture and reproduction of magnetic and 
optical media, which identifies software and prerecorded compact discs 
as separate industries.
    3. The Census Bureau will no longer organize and make data 
available for SIC industries after the 1997 Economic Census. The Census 
Bureau performs an Economic Census every five years, and the last one 
available was for 1992. After the data from each of the recent 
(including 1992) Economic Censuses became available, SBA obtained from 
the Census Bureau a special compilation for its own use in evaluating, 
determining and revising small business size standards. For the 1997 
Economic Census, the special compilation needed by SBA will be based on 
both the SIC and NAICS data organization. Thereafter, the Census Bureau 
will organize future quinquennial Economic Census data on NAICS alone.
    Census data are important because of the statutory mandate that 
``the [SBA] Administrator shall ensure that the size standard varies 
from industry to industry to the extent necessary to reflect the 
differing characteristics of the various industries and consider other 
factors deemed to be relevant by the Administrator.'' (Small Business 
Act, section 3(a)(3), 15 U.S.C. 632). SBA develops size standards on 
the premise that the relative position of firms within an industry, in 
terms of size, differentiates a small business from all other 
businesses in that industry. SBA uses the most recent Economic Census 
data to determine the size of small businesses in an industry relative 
to their entire industry of which they are a part. If SBA continues to 
use the SIC system to establish size standards, it will have to rely on 
data organized by NAICS industries that cannot be directly compared 
with its size standards.
    4. SBA believes that all other Federal agencies will switch to 
NAICS for their program and administrative purposes, including 
consistency in the use of an industry classification system within the 
Federal government. Many of these Federal agencies use an industry 
classification system associated with its procurement activities, 
procurement data collection and analysis, and regulatory enforcement. 
Also, there are many non-federal governmental bodies, private 
associations and companies that use the SIC system and have adopted 
SBA's small business size standards. SBA expects that most of them, if 
they are not already doing so, will convert to NAICS as well. If other 
Federal agencies and the private sector organizations implement NAICS 
for various program and administrative purposes, confusion and 
inconsistency will likely result if SBA delays issuing a NAICS size 
standards table. Since industry data will be available to these 
agencies in the NAICS format, SBA believes its size standards should be 
available also based on NAICS. Since small business size standards have 
a direct affect on Federal government activities, beyond record keeping 
and statistical analysis, SBA believes that issuing a new table of size 
standards will properly serve users of NAICS and small business size 
standards.

Proposed Implementation Date of NAICS Size Standards

    NAICS-based size standards are proposed to be effective for all 
Federal small business programs beginning with FY 2001, which starts 
October 1, 2000. SBA has selected this date to implement NAICS-based 
size standards for several reasons.
    First, Federal government recordkeeping and statistics will be more 
consistent and comparable with past data and for analyzing future small 
business activity if implementation of the new table of size standards 
is at the beginning of a fiscal year.
    Second, SBA and other users of size standards will need to collect 
data on their small business programs on the NAICS format to be able to 
compare those data with the future Federal statistics. Establishing 
NAIC-based size standards by FY 2001 will allow for the development of 
one or two years worth of historical program data prior to the release 
of NAICS statistics. The availability of such comparable data will 
ensure the credibility of analyses comparing program data with industry 
data.
    Finally, small business size standards apply to most Federal 
agencies and their programs involving small businesses. Federal 
agencies that use NAICS and SBA's small business size standards will 
need time to determine how to implement the new size standards and to 
develop training tools necessary to do so. SBA believes that a FY 2001 
implementation will allow enough time for agencies to learn NAICS and 
to convert and update their data bases and tracking systems. If, after 
having evaluated the comments to this proposed rule, SBA decides to put 
the new table of size standards into place, it will issue a final rule 
as soon as possible. SBA intends to provide agencies with sufficient 
time to implement the size standards.

Methodology for Converting From SIC Codes to NAICS Codes for 
Establishing Size Standards

    SBA establishes small business size standards at the industry 
level, and in some specific instances for an economic activity below 
the industry level. In the SIC system, the industry level is identified 
by a 4-digit code. In establishing size standards based on NAICS, the 
SBA is proposing to establish individual small business size standards 
at the United States Industry level. As discussed above, NAICS 
identifies an industry by a 5-digit code for applicability to all three 
countries. But NAICS also permits each country to establish a national 
industry that applies only to itself, which is identified by a 6-digit 
code. Accordingly, a size standard will be established for each 6-digit 
United States Industry. If a NAICS Industry does not contain U.S. 
Industries, then a size standard will be established at the NAICS 
Industry level, but all NAICS codes for which SBA proposes size 
standards will include six digits. As stated, six-digit NAICS codes 
represent U.S. Industries. ``A zero as the sixth digit generally 
indicates that the [5-digit] NAICS industry and the U.S. Industry are 
the same'' (North American Industry Classification Manual -- United 
States, 1997, p. 15). This approach is consistent with the coding 
scheme in the NAICS Manual, and will make it easier for SBA and other 
users of NAICS to convert database fields from four-digit SIC 
industries to the six-digit NAICS industries.
    As an alternative, SBA considered establishing size standards only 
at the 5-digit NAICS Industry level, which would result in fewer size 
standards.

[[Page 57191]]

This might seem to simplify the structure of SBA's size standards. 
However, SBA does not believe this is in the best interests of 
businesses eligible under the current size standards. NAICS United 
States recognizes many ``large, important U.S. industries that cannot 
be recognized in the other countries [Canada and Mexico] because of 
size, specialization, or organization of the industry'' (North American 
Industry Classification System -- United States, 1997, p. 15). Many of 
these U.S. Industries are the same as one or more SIC industries, often 
with different size standards. If SBA were to establish size standards 
at only the 5-digit (i.e., NAICS Industry) level, many size standards 
now based on SIC codes would have to be changed to develop a common 
size standard at the NAICS Industry level. This would produce 
undesirable changes to the size standards of too many industries, and 
consequently, alter the small business status of many businesses, 
possibly causing unnecessary disruption in business activities and 
planning. More significantly, some businesses that SBA believes should 
be considered small would lose their small business status while other 
businesses would gain small business status that SBA does not consider 
to be properly defined as small business. This would occur since the 
decision on the NAICS size standard would be based on a broader 
definition of an industry than that which actually exists in the United 
States.
    In establishing size standards for NAICS Industries, SBA proposes 
to use the current SIC-based size standards and convert them to NAICS 
following certain guidelines described below in Table III. In doing so, 
SBA will retain, to the extent practicable, the small business status 
of firms currently eligible for Federal small business programs. For 
many SIC industries, there exists a corresponding NAICS industry. For 
example, SIC 8111, Legal Services, is the same as NAICS 54111, Offices 
of Lawyers. In this case and in others like it, SBA proposes that the 
size standard for the NAICS industry shall be the same as it is for the 
SIC industry ($5 million in this example).
    For many other industries, however, the conversion process is more 
than a simple transference of code numbers from one system to another. 
Many NAICS industries correspond to a combination of two or more SIC 
industries. A single NAICS industry may be comprised of a part of one 
SIC industry, parts of two or more SIC industries, two or more entire 
SIC industries, or one or more entire SIC industries together with one 
or more parts of SIC industries. (E.g., NAICS 334119, Other Computer 
Peripheral Equipment Manufacturing, is constructed from three 
manufacturing SIC industries -- all of SIC 3577, Computer Peripheral 
Equipment, Not Elsewhere Classified; part of SIC 3578, Calculating and 
Accounting Machines (point of sale terminals and fund transfer 
devices); and part of SIC 3699, Electrical Machinery, Equipment and 
Supplies, NEC [bar code scanners].) Similarly, parts of a single SIC 
industry can now be found in more than one NAICS industry. (E.g., parts 
of SIC 3652, Phonograph Records and Prerecorded Audio Tapes and Disks, 
can be found in NAICS 334612, Prerecorded Compact Disc [Except 
Software], Tape and Record Reproducing, and in NAICS 51222, Integrated 
Record Production/Distribution.) In many cases, a common size standard 
exists for the SIC industries comprising the new NAICS Industry. In 
other cases, the SIC industries have different size standards, and SBA 
must decide what NAICS size standard is the most appropriate for the 
NAICS industry to minimize the number of small businesses affected by a 
change in the size standard.
    To ensure that NAICS size standards are established in a consistent 
manner, SBA proposes a methodology to determine an appropriate size 
standard for each NAICS industry. This methodology consists of 
guidelines discussed in Table III below. The table includes examples of 
some NAICS industries with proposed size standards to illustrate the 
guidelines that SBA intends to follow. Further below in this proposed 
rule is Table IV, a complete table that shows each NAICS industry with 
the SIC industry or industries that are related to it. Table IV 
provides the existing size standard(s) for the associated SIC code(s) 
and the proposed size standard for each NAICS code, as they result from 
application of the guidelines set out in Table III.

                                Table III
------------------------------------------------------------------------
                                         The proposed size standard for
If the NAICS industry is composed of:     the NAICS industry would be:
------------------------------------------------------------------------
1. One SIC industry or part of one     The same size standard as for the
 SIC industry.                          SIC industry or part.
------------------------------------------------------------------------
      e.g., NAICS 331221, NAICS 513111, NAICS 513112, NAICS 51312
------------------------------------------------------------------------
2. More than one SIC industry; parts   The same size standard as for
 of more than one SIC industry; or      those SIC industries or parts of
 one or more SIC industry and part(s)   SIC industries.
 of one or more SIC industry,
                 And
  they all have the same size
   standard.
------------------------------------------------------------------------
             e.g., NAICS 315234, NAICS 51333, NAICS 561599
------------------------------------------------------------------------
3. More than one SIC industry; parts   The same size standard as for the
 of more than one SIC industry; or      SIC industry or SIC industry
 one or more SIC industry and part(s)   part(s) that most closely
 of one or more SIC industry,           matches the economic activity
                 And                    described by the NAICS industry.
  they do not all have the same size
   standard.
------------------------------------------------------------------------
   e.g., NAICS 332999, NAICS 334119, NAICS 334612, NAICS 44211, NAICS
48721, NAICS 48799, NAICS 48831, NAICS 53212, NAICS 53222, NAICS 561621,
                 NAICS 71151, NAICS 81222, NAICS 81399
------------------------------------------------------------------------
4. One or more parts of an SIC         The same size standard as for
 industry for which SBA has             that specific SIC industry part.
 established specific size standards
 (i.e., further segmented).
------------------------------------------------------------------------

[[Page 57192]]

e.g., NAICS 23499, NAICS 441229, NAICS 53119, NAICS 54133, NAICS 611512
------------------------------------------------------------------------
5. One or more SIC industries and/or   SBA will (a) apply a size
 parts of SIC industries that were      standard measure (e.g., number
 categorized broadly under the SIC      of employees, annual receipts)
 system as Services, Retail Trade,      typical of the NAICS Sector; and
 Wholesale Trade or Manufacturing,      (b) apply the corresponding
 but are now categorized differently    ``anchor'' size standard. The
 under NAICS.                           ``anchor'' size standards are $5
                                        million for Services and Retail
                                        Trade, 500 employees for
                                        Manufacturing and 100 employees
                                        for Wholesale Trade (except for
                                        Federal procurement programs,
                                        where the standard is 500
                                        employees under the non-
                                        manufacturer rule).
------------------------------------------------------------------------
   e.g., NAICS 311811, NAICS 326212, NAICS 334611, NAICS 339116, NAICS
                           42199, NAICS 44131.
------------------------------------------------------------------------

    The above guidelines, based on SBA's analysis of NAICS, produce a 
table of small business size standards that accomplishes SBA's 
objectives. There are approximately 1,175 NAICS industries, and small 
business size standards for virtually all economic activities within 
the SIC codes will remain the same in NAICS. Most of the proposed small 
business size standards result from applying the first two guidelines. 
SBA will consider modifying the guidelines, if public comments 
demonstrate persuasive reason to make different guidelines or size 
standards.
    The discussion above explains SBA's reasons for wanting to convert 
its size standards to NAICS and how it arrived at the proposed size 
standards. To further assist in this change, SBA requests public 
comments on its proposal, especially on the following issues:
    (1) Is FY 2001 an appropriate effective date?
    (2) Are the guidelines SBA used in proposing the new size standards 
appropriate?
    (3) Will there be a significant impact on firms in an industry 
where some firms will lose size eligibility, or formerly large firms 
will now become small?
    (4) If the answer to (3) is yes, how can SBA eliminate or minimize 
that potential impact?

Possible Effects of Change From SIC to NAICS Structure

    SBA estimates, based on data from the 1992 Economic Census and 
Federal Procurement Data Center (FPDC), that the new table of small 
business size standards using the NAICS structure will cause little 
loss of small business eligibility to firms that participate or are 
eligible to participate in Federal small business programs. Small 
business size standards have their greatest applicability in the arena 
of Federal government procurement of goods and services. Under current 
size regulations on procurements reserved for small businesses (13 CFR 
121.402(b)), a contracting officer must assign the SIC code that best 
describes the principal purpose of the procurement and provide the 
small business size standard. The principle behind the regulation will 
not change because of the new NAICS-based table of the small business 
size standards. The nature of the product or service will not change, 
only its numerical designation and category. For most procurements, the 
size standard will be the same using the correct NAICS code as if an 
SIC code had been used.
    Another important application of size standards involves SBA's loan 
and financial assistance programs. NAICS-based size standards will 
apply to these programs in the same way as SIC-based size standards do. 
Title 13 CFR 121.301(a) will still state that the applicant for 
financial assistance must not exceed the size standard for the industry 
in which the applicant combined with its affiliates is primarily 
engaged and the applicant alone is primarily engaged. An applicant 
company that must be small under one or more SIC industries will need 
to be small under the one or more NAICS codes that describes its 
economic activity. As with government procurement, the use of the 
proposed NAICS size standards should result in very few firms losing 
small business eligibility for SBA financial assistance.
    A change from the SIC system to NAICS will impact the collection 
and analysis of program and industry data. Because the SIC system at 
its lowest level has only four digits, users of the new NAICS size 
standards will have to adapt their data bases to accommodate the 6-
digit NAICS coding structure. Such modifications and other changes 
associated with this effort will entail costs depending on the type of 
databases used to collect information. However, costs should be very 
low in most cases for the conversion of information and data files 
using prepackaged software programs. For custom software programs, the 
time and expense to accomplish this transition will vary depending on 
the nature of the programs, and could be considerable in some cases.

Proposed NAICS Size Standards

    Below is Table IV which contains the small business size standards 
that SBA proposes for industries under NAICS. Table IV shows 1997 NAICS 
industry codes, 1997 NAICS industry descriptions, and whether the NAICS 
industry is new, existing or revised. It also provides SBA's proposed 
size standards for the NAICS industries, and to the right of it the 
existing size standard for the similar SIC industries, followed by the 
1987 SIC code and 1987 SIC industry descriptions. A standard size 
asterisk before an SIC code indicates the activity is a part of that 
SIC code. Numerical superscripts refer to Footnotes to Table IV. 
Existing and proposed size standards are expressed generally in 
millions of dollars 
($ millions) or number of employees (emp #).

    Note: The numerical superscripts in the column of proposed size 
standards refer to footnotes in the proposed table of small business 
size standards included in the proposed rule. The numerical 
superscripts in the column of existing size standards refer to the 
footnotes that immediately follow this table, which are provided as 
part of the Supplemental Information.

[[Page 57193]]

                                                    Table IV
----------------------------------------------------------------------------------------------------------------
                                                       Proposed
                                                         size        Existing
                       1997 NAICS          New,      standard  ($      size        1987 SIC
 1997 NAICS code        industry        Existing or   million or   standard  ($   code  (* =  1987 SIC  industry
                       description        Revised     emp #) for    million or   part of SIC      description
                                         industry        NAICS      emp #) for      code)
                                                       industry    SIC activity
----------------------------------------------------------------------------------------------------------------

                             Sector 11 -- Agriculture, Forestry, Fishing and Hunting
----------------------------------------------------------------------------------------------------------------
                                        Subsector 111 -- Crop Production
----------------------------------------------------------------------------------------------------------------
11111............  Soybean Farming...            E          $0.5          $0.5          0116  Soybeans
11112............  Oilseed (except               N          $0.5          $0.5         *0119  Cash Grains, NEC
                    Soybean) Farming.                                                          (oilseed, except
                                                                                               soybean farming)
11113............  Dry Pea and Bean              N          $0.5          $0.5         *0119  Cash Grains, NEC
                    Farming.                                                                   (dry pea and bean
                                                                                               farms)
11114............  Wheat Farming.....            E          $0.5          $0.5          0111  Wheat
11115............  Corn Farming......            R          $0.5          $0.5          0115  Corn
                                                                          $0.5         *0119  Cash Grains, NEC
                                                                                               (popcorn farming)
11116............  Rice Farming......            E          $0.5          $0.5          0112  Rice
111191...........  Oilseed and Grain             N          $0.5          $0.5         *0119  Cash Grains, NEC
                    Combination                                                                (oilseed and
                    Farming.                                                                   grain combination
                                                                                               farms)
111199...........  All Other Grain               R          $0.5          $0.5         *0119  Cash Grains, NEC
                    Farming.                                                                   (except popcorn,
                                                                                               soybean, and dry
                                                                                               pea and bean, and
                                                                                               oilseed and grain
                                                                                               combination
                                                                                               farms)
111211...........  Potato Farming....            E          $0.5          $0.5          0134  Irish Potatoes
111219...........  Other Vegetable               R          $0.5          $0.5          0161  Vegetables and
                    (except Potato)                                                            Melons
                    and Melon Farming.
                                                                          $0.5         *0139  Field Crops Except
                                                                                               Cash Grains
                                                                                               (sweet potatoes
                                                                                               and yams)
11131............  Orange Groves.....            N          $0.5          $0.5         *0174  Citrus Fruits
                                                                                               (orange groves
                                                                                               and farms)
11132............  Citrus (except                R          $0.5          $0.5         *0174  Citrus Fruits
                    Orange) Groves.                                                            (except, orange
                                                                                               groves and farms)
111331...........  Apple Orchards....            N          $0.5          $0.5         *0175  Deciduous Tree
                                                                                               Fruits (apple
                                                                                               orchards and
                                                                                               farms)
111332...........  Grape Vineyards...            E          $0.5          $0.5          0172  Grapes
111333...........  Strawberry Farming            N          $0.5          $0.5         *0171  Berry Crops
                                                                                               (strawberry
                                                                                               farms)
111334...........  Berry (except                 R          $0.5          $0.5         *0171  Berry Crops (
                    Strawberry)                                                                except strawberry
                    Farming.                                                                   farms)
111335...........  Tree Nut Farming..            E          $0.5          $0.5          0173  Tree Nuts
111336...........  Fruit and Tree Nut            N          $0.5          $0.5         *0179  Fruits and Tree
                    Combination                                                                Nuts, NEC
                    Farming.                                                                   (combination
                                                                                               farms)
111339...........  Other Noncitrus               R          $0.5          $0.5         *0175  Deciduous Tree
                    Fruit Farming.                                                             Fruits (except
                                                                                               apple orchards
                                                                                               and farms)
                                                                          $0.5         *0179  Fruit and Tree
                                                                                               Nuts, NEC (except
                                                                                               combination
                                                                                               farms)
111411...........  Mushroom                      N          $0.5          $0.5         *0182  Food Crops Grown
                    Production.                                                                Under Cover
                                                                                               (mushrooms,
                                                                                               growing of)
111419...........  Other Food Crops              R          $0.5          $0.5         *0182  Food Crops Grown
                    Grown Under Cover.                                                         Under Cover
                                                                                               (except mushroom,
                                                                                               growing of)
111421...........  Nursery and Tree              N          $0.5          $0.5         *0181  Ornamental
                    Production.                                                                Floriculture and
                                                                                               Nursery Products
                                                                                               (nursery farming)
                                                                          $5.0         *0811  Timber Tracts
                                                                                               (short rotation
                                                                                               woody crops)
111422...........  Floriculture                  N          $0.5          $0.5         *0181  Ornamental
                    Production.                                                                Floriculture and
                                                                                               Nursery Products
                                                                                               (floriculture
                                                                                               farming)
11191............  Tobacco Farming...            E          $0.5          $0.5          0132  Tobacco
11192............  Cotton Farming....            E          $0.5          $0.5          0131  Cotton
11193............  Sugarcane Farming.            N          $0.5          $0.5         *0133  Sugarcane and
                                                                                               Sugar Beets
                                                                                               (sugarcane farms)
11194............  Hay Farming.......            N          $0.5          $0.5         *0139  Field Crops,
                                                                                               Except Cash
                                                                                               Grains, NEC (hay
                                                                                               farms)
111991...........  Sugar Beet Farming            N          $0.5          $0.5         *0133  Sugarcane and
                                                                                               Sugar Beets
                                                                                               (sugar beet
                                                                                               farms)
111992...........  Peanut Farming....            N          $0.5          $0.5         *0139  Field Crops,
                                                                                               Except Cash
                                                                                               Grains, NEC
                                                                                               (peanut farms)
111998...........  All Other                     R          $0.5          $0.5         *0139  Field Crops,
                    Miscellaneous                                                              Except Cash
                    Crop Farming.                                                              Grains, NEC
                                                                                               (except peanut,
                                                                                               sweet potato, yam
                                                                                               and hay farms)

[[Page 57194]]

                                                                          $0.5          0191  General Farms,
                                                                                               Primarily Crop
                                                                          $5.0         *0831  Forest Products
                                                                                               (maple sap,
                                                                                               gathering of)
                                                                          $3.0         *0919  Miscellaneous
                                                                                               Marine Products
                                                                                               (plant
                                                                                               aquaculture)
                                                                           500         *2099  Food Preparations,
                                                                                               NEC (reducing
                                                                                               maple sap to
                                                                                               maple syrup)
----------------------------------------------------------------------------------------------------------------
                                       Subsector 112 -- Animal Production
----------------------------------------------------------------------------------------------------------------
112111...........  Beef Cattle                   R          $0.5          $0.5          0212  Beef Cattle,
                    Ranching and                                                               Except Feedlots
                    Farming.                                                                   (cattle farms)
                                                                          $0.5         *0241  Dairy Farms (dairy
                                                                                               heifer
                                                                                               replacement
                                                                                               farms)
112112...........  Cattle Feedlots...            E          $1.5          $1.5          0211  Beef Cattle
                                                                                               Feedlots (cattle
                                                                                               farms)
11212............  Dairy Cattle and              R          $0.5          $0.5         *0241  Dairy Farms
                    Milk Production.
11221............  Hog and Pig                   E          $0.5          $0.5          0213  Hogs
                    Farming.
11231............  Chicken Egg                   E          $9.0          $9.0          0252  Chicken Eggs
                    Production.
11232............  Broilers and Other            E          $0.5          $0.5          0251  Broiler, Fryers,
                    Meat Type Chicken                                                          and Roaster
                    Production.                                                                Chickens
11233............  Turkey Production.            E          $0.5          $0.5          0253  Turkey and Turkey
                                                                                               Eggs
11234............  Poultry Hatcheries            E          $0.5          $0.5          0254  Poultry Hatcheries
11239............  Other Poultry                 E          $0.5          $0.5          0259  Poultry and Eggs,
                    Production.                                                                NEC
11241............  Sheep Farming.....            N          $0.5          $0.5         *0214  Sheep and Goats
                                                                                               (sheep farms)
11242............  Goat Farming......            N          $0.5          $0.5         *0214  Sheep and Goats
                                                                                               (goat farms)
112511...........  Finfish Farming               N          $0.5          $0.5         *0273  Animal Aquaculture
                    and Fish                                                                   (finfish farms)
                    Hatcheries.
                                                                          $3.0         *0921  Fish Hatcheries
                                                                                               and Preserves
                                                                                               (finfish
                                                                                               hatcheries)
112512...........  Shellfish Farming.            N          $0.5          $0.5         *0273  Animal Aquaculture
                                                                                               (shellfish farms)
                                                                          $3.0         *0921  Fish Hatcheries
                                                                                               and Preserves
                                                                                               (shellfish
                                                                                               hatcheries)
112519...........  Other Animal                  R          $0.5          $0.5         *0273  Animal Aquaculture
                    Aquaculture.                                                               (except finfish
                                                                                               and shellfish)
11291............  Apiculture........            N          $0.5          $0.5         *0279  Animal
                                                                                               Specialties, NEC
                                                                                               (apiculture)
11292............  Horse and Other               E          $0.5          $0.5          0272  Horse and Other
                    Equine Production.                                                         Equine
11293............  Fur-Bearing Animal            E          $0.5          $0.5          0271  Fur-Bearing
                    and Rabbit                                                                 Animals and
                    Production.                                                                Rabbits
11299............  All Other Animal              R          $0.5          $0.5          0219  General Livestock,
                    Production.                                                                Except Dairy and
                                                                                               Poultry
                                                                          $0.5         *0279  Animal
                                                                                               Specialties, NEC
                                                                                               (except
                                                                                               apiculture)
                                                                          $0.5          0291  General Farms,
                                                                                               Primarily
                                                                                               Livestock and
                                                                                               Animal
                                                                                               Specialties
----------------------------------------------------------------------------------------------------------------
                                      Subsector 113 -- Forestry and Logging
----------------------------------------------------------------------------------------------------------------
11311............  Timber Tract                  R          $5.0          $5.0         *0811  Timber Tracts
                    Operations.                                                                (long term timber
                                                                                               farms)
11321............  Forest Nurseries              E          $5.0          $5.0         *0831  Forest Nurseries
                    and Gathering of                                                           and Gathering of
                    Forest Products.                                                           Forest Products
                                                                                               (forest products,
                                                                                               except gathering
                                                                                               of maple sap)
11331............  Logging...........            E           500           500          2411  Logging
----------------------------------------------------------------------------------------------------------------
                                 Subsector 114 -- Fishing, Hunting and Trapping
----------------------------------------------------------------------------------------------------------------
114111...........  Finfish Fishing...            E          $3.0          $3.0          0912  Finfish
114112...........  Shellfish Fishing.            E          $3.0          $3.0          0913  Shellfish
114119...........  Other Marine                  R          $3.0          $3.0         *0919  Miscellaneous
                    Fishing.                                                                   Marine Products
                                                                                               (except plant
                                                                                               aquaculture)
11421............  Hunting and                   E          $3.0          $3.0          0971  Hunting and
                    Trapping.                                                                  Trapping, and
                                                                                               Game Propagation
----------------------------------------------------------------------------------------------------------------

[[Page 57195]]

                        Subsector 115 -- Support Activities for Agriculture and Forestry
----------------------------------------------------------------------------------------------------------------
115111...........  Cotton Ginning....            E          $5.0          $5.0          0724  Cotton Ginning
115112...........  Soil Preparation,             R          $5.0          $5.0          0711  Soil Preparation
                    Planting, and                                                              Services
                    Cultivating.
                                                                          $5.0         *0721  Crop Planting,
                                                                                               Cultivating, and
                                                                                               Protecting
                                                                                               (other)
115113...........  Crop Harvesting,              E          $5.0          $5.0          0722  Crop Harvesting,
                    Primarily by                                                               Primarily by
                    Machine.                                                                   Machine
115114...........  Postharvest Crop              E          $5.0          $5.0          0723  Crop Preparation
                    Activities                                                                 Services For
                    (except Cotton                                                             Market, Except
                    Ginning).                                                                  Cotton Ginning
115115...........  Farm Labor                    E          $5.0          $5.0          0761  Farm Labor
                    Contractors and                                                            Contractors and
                    Crew Leaders.                                                              Crew Leaders
115116...........  Farm Management               E          $5.0          $5.0          0762  Farm Management
                    Services.                                                                  Services
11521............  Support Activities            N          $5.0          $5.0         *0751  Livestock
                    for Animal                                                                 Services, Except
                    Production.                                                                Veterinary
                                                                                               (except custom
                                                                                               slaughtering)
                                                                          $5.0         *0752  Animal Specialty
                                                                                               Services, Except
                                                                                               Veterinary
                                                                                               (horses and
                                                                                               equines services
                                                                                               and animal
                                                                                               production
                                                                                               breeding)
                                                                      \9\ $5.0         *7699  Repair Services,
                                                                                               NEC (farriers)
11531............  Support Activities            R          $5.0          $5.0          0851  Forestry Services
                    for Forestry.
----------------------------------------------------------------------------------------------------------------
                                               Sector 21 -- Mining
----------------------------------------------------------------------------------------------------------------
                                     Subsector 211 -- Oil and Gas Extraction
----------------------------------------------------------------------------------------------------------------
211111...........  Crude Petroleum               E           500           500          1311  Crude Petroleum
                    and Natural Gas                                                            and Natural Gas
                    Extraction.
211112...........  Natural Gas Liquid            E           500           500          1321  Natural Gas
                    Extraction.                                                                Liquids
----------------------------------------------------------------------------------------------------------------
                                  Subsector 212 -- Mining (except Oil and Gas)
----------------------------------------------------------------------------------------------------------------
212111...........  Bituminous Coal               E           500           500          1221  Bituminous Coal
                    and Lignite                                                                and Lignite
                    Surface Mining.                                                            Surface Mining
212112...........  Bituminous Coal               E           500           500          1222  Bituminous Coal
                    Underground                                                                Underground
                    Mining.                                                                    Mining
212113...........  Anthracite Mining.            E           500           500          1231  Anthracite Mining
21221............  Iron Ore Mining...            E           500           500          1011  Iron Ores
212221...........  Gold Ore Mining...            E           500           500          1041  Gold Ores
212222...........  Silver Ore Mining.            E           500           500          1044  Silver Ores
212231...........  Lead Ore and Zinc             E           500           500          1031  Lead and Zinc Ores
                    Ore Mining.
212234...........  Copper Ore and                R           500           500          1021  Copper Ores
                    Nickel Ore Mining.
                                                             500           500         *1061  Ferroalloy Ores,
                                                                                               Except Vanadium
                                                                                               (nickel)
212291...........  Uranium-Radium-               E           500           500          1094  Uranium-Radium-
                    Vanadium Ore                                                               Vanadium Ores
                    Mining.
212299...........  All Other Metal               R           500           500         *1061  Ferroalloy Ores,
                    Ore Mining.                                                                Except Vanadium
                                                                                               (other
                                                                                               ferroalloys
                                                                                               except nickel)
                                                             500           500          1099  Miscellaneous
                                                                                               Metal Ores, NEC
212311...........  Dimension Stone               E           500           500          1411  Dimension Stone
                    Mining and
                    Quarrying.
212312...........  Crushed and Broken            E           500           500          1422  Crushed and Broken
                    Limestone Mining                                                           Limestone
                    and Quarrying.
212313...........  Crushed and Broken            E           500           500          1423  Crushed and Broken
                    Granite Mining                                                             Granite
                    and Quarrying.
212319...........  Other Crushed and             R           500           500          1429  Crushed and Broken
                    Broken Stone                                                               Stone, NEC
                    Mining and
                    Quarrying.
                                                             500           500         *1499  Miscellaneous
                                                                                               Nonmetallic
                                                                                               Minerals, Except
                                                                                               Fuels (bituminous
                                                                                               limestone and
                                                                                               bituminous
                                                                                               sandstone)
212321...........  Construction Sand             E           500           500          1442  Construction Sand
                    and Gravel Mining.                                                         and Gravel
212322...........  Industrial Sand               E           500           500          1446  Industrial Sand
                    Mining.
212324...........  Kaolin and Ball               E           500           500          1455  Kaolin and Ball
                    Clay Mining.                                                               Clay

[[Page 57196]]

212325...........  Clay and Ceramic              E           500           500          1459  Clay, Ceramic, and
                    and Refractory                                                             Refractory
                    Minerals Mining.                                                           Minerals, NEC
212391...........  Potash, Soda, and             E           500           500          1474  Potash, Soda, and
                    Borate Mineral                                                             Borate Minerals
                    Mining.
212392...........  Phosphate Rock                E           500           500          1475  Phosphate Rock
                    Mining.
212393...........  Other Chemical and            E           500           500          1479  Chemical and
                    Fertilizer                                                                 Fertilizer
                    Mineral Mining.                                                            Mineral Mining,
                                                                                               NEC
212399...........  All Other                     R           500           500         *1499  Miscellaneous
                    Nonmetallic                                                                Nonmetallic
                    Mineral Mining.                                                            Minerals, Except
                                                                                               Fuels (except
                                                                                               bituminous
                                                                                               limestone and
                                                                                               bituminous
                                                                                               sandstone)
----------------------------------------------------------------------------------------------------------------
                                 Subsector 213 -- Support Activities for Mining
----------------------------------------------------------------------------------------------------------------
213111...........  Drilling Oil and              E           500           500          1381  Drilling Oil and
                    Gas Wells.                                                                 Gas Wells
213112...........  Support Activities            R          $5.0          $5.0         *1382  Oil and Gas Field
                    for Oil and Gas                                                            Exploration
                    Operations.                                                                Services (except
                                                                                               geophysical
                                                                                               mapping and
                                                                                               surveying and
                                                                                               aerial
                                                                                               geophysical
                                                                                               exploration)
                                                                          $5.0          1389  Oil and Gas Field
                                                                                               Services, NEC
213113...........  Support Activities            E          $5.0          $5.0          1241  Coal Mining
                    for Coal Mining.                                                           Services
213114...........  Support Activities            R          $5.0          $5.0         *1081  Metal Mining
                    for Metal Mining.                                                          Services (except
                                                                                               geophysical
                                                                                               surveying)
213115...........  Support Activities            E          $5.0          $5.0         *1481  Nonmetallic
                    for Nonmetallic                                                            Minerals
                    Minerals (except                                                           Services, Except
                    Fuels).                                                                    Fuels (except
                                                                                               geophysical
                                                                                               surveying)
----------------------------------------------------------------------------------------------------------------
                                             Sector 22 -- Utilities
----------------------------------------------------------------------------------------------------------------
                                           Subsector 221 -- Utilities
----------------------------------------------------------------------------------------------------------------
221111...........  Hydroelectric                 N       4 mil         4 mil           *4911  Electric Services
                    Power Generation.                  megawatt      megawatt                  (hydroelectric
                                                       hours \1\       hours                   power generation)
                                                                          $5.0         *4931  Electric and Other
                                                                                               Services Combined
                                                                                               (hydroelectric
                                                                                               power generation)
                                                                          $5.0         *4939  Combination
                                                                                               Utilities, NEC
                                                                                               (hydroelectric
                                                                                               power generation)
221112...........  Fossil Fuel                   N       4 mil         4 mil           *4911  Electric Services
                    Electric Power                     megawatt      megawatt                  (fossil fuel
                    Generation.                        hours \1\       hours                   power generation)
                                                                          $5.0         *4931  Electric and Other
                                                                                               Services Combined
                                                                                               (fossil fuel
                                                                                               power generation)
                                                                          $5.0         *4939  Combination
                                                                                               Utilities, NEC
                                                                                               (fossil fuel
                                                                                               power generation)
221113...........  Nuclear Electric              N       4 mil         4 mil           *4911  Electric Services
                    Power Generation.                  megawatt      megawatt                  (nuclear electric
                                                       hours \1\       hours                   power generation)
                                                                          $5.0         *4931  Electric and Other
                                                                                               Services Combined
                                                                                               (nuclear power
                                                                                               generation)
                                                                          $5.0         *4939  Combination
                                                                                               Utilities, NEC
                                                                                               (nuclear power
                                                                                               generation)
221119...........  Other Electric                N       4 mil         4 mil           *4911  Electric Services
                    Power Generation.                  megawatt      megawatt                  (other electric
                                                       hours \1\       hours                   power generation)
                                                                          $5.0         *4931  Electric and Other
                                                                                               Services Combined
                                                                                               (other electric
                                                                                               power generation)
                                                                          $5.0         *4939  Combination
                                                                                               Utilities, NEC
                                                                                               (other electric
                                                                                               power generation)
221121...........  Electric Bulk                 N       4 mil         4 mil           *4911  Electric Services
                    Power                              megawatt      megawatt                  (electric power
                    Transmission and                   hours \1\       hours                   transmission and
                    Control.                                                                   control)

[[Page 57197]]

                                                                          $5.0         *4931  Electric and Other
                                                                                               Services Combined
                                                                                               (electric power
                                                                                               transmission and
                                                                                               control)
                                                                          $5.0         *4939  Combination
                                                                                               Utilities, NEC
                                                                                               (electric power
                                                                                               transmission and
                                                                                               control)
221122...........  Electric Power                N       4 mil         4 mil           *4911  Electric Services
                    Distribution.                      megawatt      megawatt                  (electric power
                                                       hours \1\       hours                   distribution)
                                                                          $5.0         *4931  Electric and Other
                                                                                               Services Combined
                                                                                               (electric power
                                                                                               distribution)
                                                                          $5.0         *4939  Combination
                                                                                               Utilities, NEC
                                                                                               (electric power
                                                                                               distribution)
22121............  Natural Gas                   R           500          $5.0         *4923  Natural Gas
                    Distribution.                                                              Transmission and
                                                                                               Distribution
                                                                                               (distribution)
                                                                           500          4924  Natural Gas
                                                                                               Distribution
                                                                          $5.0          4925  Mixed,
                                                                                               Manufactured, or
                                                                                               Liquefied
                                                                                               Petroleum Gas
                                                                                               Production and/or
                                                                                               Distribution
                                                                                               (natural gas
                                                                                               distribution)
                                                                          $5.0         *4931  Electronic and
                                                                                               Other Services
                                                                                               Combined (natural
                                                                                               gas distribution)
                                                                          $5.0          4932  Gas and Other
                                                                                               Services Combined
                                                                                               (natural gas
                                                                                               distribution)
                                                                          $5.0         *4939  Combination
                                                                                               Utilities, NEC
                                                                                               (natural gas
                                                                                               distribution)
22131............  Water Supply and              R          $5.0          $5.0          4941  Water Supply
                    Irrigation
                    Systems.
                                                                          $5.0          4971  Irrigation Systems
22132............  Sewage Treatment              E          $5.0          $5.0          4952  Sewerage Systems
                    Facilities.
22133............  Steam and Air-                E          $9.0          $9.0          4961  Steam and Air-
                    Conditioning                                                               Conditioning
                    Supply.                                                                    Supply
----------------------------------------------------------------------------------------------------------------
                                            Sector 23 -- Construction
----------------------------------------------------------------------------------------------------------------
                          Subsector 233 -- Building, Developing and General Contracting
----------------------------------------------------------------------------------------------------------------
23311............  Land Subdivision              E          $5.0          $5.0          6552  Land Subdividers
                    and Land                                                                   and Developers,
                    Development.                                                               Except Cemeteries
23321............  Single Family                 R         $17.0         $17.0          1521  General
                    Housing                                                                    contractors-
                    Construction.                                                              Single-Family
                                                                                               Houses
                                                                         $17.0         *1531  Operative Builders
                                                                                               (single-family
                                                                                               housing
                                                                                               construction)
23322............  Multifamily                   R         $17.0         $17.0         *1522  General
                    Housing                                                                    Contractors-
                    Construction.                                                              Residential
                                                                                               Building, Other
                                                                                               Than Single-
                                                                                               Family (except
                                                                                               hotel and motel
                                                                                               construction)
                                                                         $17.0         *1531  Operative Builders
                                                                                               (multi-family
                                                                                               housing
                                                                                               construction)
23331............  Manufacturing and             R         $17.0         $17.0         *1531  Operative Builders
                    Industrial                                                                 (manufacturing
                    Building                                                                   and light
                    Construction.                                                              industrial
                                                                                               building
                                                                                               construction)
                                                                         $17.0         *1541  General
                                                                                               Contractors-
                                                                                               Industrial
                                                                                               Buildings and
                                                                                               Warehouses
                                                                                               (except warehouse
                                                                                               construction)
23332............  Commercial and                R         $17.0         $17.0         *1522  General
                    Institutional                                                              Contractors-
                    Building                                                                   Residential
                    Construction.                                                              Building Other
                                                                                               than Single-
                                                                                               Family (hotel and
                                                                                               motel
                                                                                               construction)
                                                                         $17.0         *1531  Operative Builders
                                                                                               (commercial and
                                                                                               institutional
                                                                                               building
                                                                                               construction)
                                                                         $17.0         *1541  General
                                                                                               Contractors-
                                                                                               Industrial
                                                                                               Buildings and
                                                                                               Warehouses
                                                                                               (warehouse
                                                                                               construction)

[[Page 57198]]

                                                                         $17.0          1542  General Contractor-
                                                                                               Nonresidential
                                                                                               Buildings, Other
                                                                                               than Industrial
                                                                                               Buildings and
                                                                                               Warehouses
----------------------------------------------------------------------------------------------------------------
                                       Subsector 234 -- Heavy Construction
----------------------------------------------------------------------------------------------------------------
23411............  Highway and Street            E         $17.0         $17.0          1611  Highway and Street
                    Construction.                                                              Construction,
                                                                                               Except Elevated
                                                                                               Highways
23412............  Bridge and Tunnel             E         $17.0         $17.0          1622  Bridge, Tunnel,
                    Construction.                                                              and Elevated
                                                                                               Highway
                                                                                               Construction
23491............  Water, Sewer, and             N         $17.0         $17.0         *1623  Water, Sewer,
                    Pipeline                                                                   Pipeline, and
                    Construction.                                                              Communications
                                                                                               and Power Line
                                                                                               Construction
                                                                                               (water and sewer
                                                                                               mains and
                                                                                               pipelines
                                                                                               construction)
23492............  Power and                     N         $17.0         $17.0         *1623  Water, Sewer,
                    Communication                                                              Pipelines, and
                    Transmission Line                                                          Communications
                    Construction.                                                              and Power Line
                                                                                               Construction
                                                                                               (communications
                                                                                               and power line
                                                                                               construction)
23493............  Industrial                    N         $17.0         $17.0         *1629  Heavy
                    Nonbuilding                                                                Construction, NEC
                    Structure                                                                  (industrial
                    Construction.                                                              nonbuilding
                                                                                               structures
                                                                                               construction)
23499............  All Other Heavy               R         $17.0         $17.0         *1629  Heavy
                    Construction.                                                              Construction, NEC
                                                                                               (except
                                                                                               industrial
                                                                                               nonbuilding
                                                                                               structures
                                                                                               construction)
                                                                          $5.0         *7353  Construction
                                                                                               Equipment Rental
                                                                                               and Leasing (with
                                                                                               operator)
                   Except dredging                     \2\ $13.5     \1\ $13.5                Except dredging
                    and Surface                                                                and Surface
                    Cleanup                                                                    Cleanup
                    Activities.                                                                Activities
----------------------------------------------------------------------------------------------------------------
                                 Subsector 235 -- Special Trade Contractors \13\
----------------------------------------------------------------------------------------------------------------
23511............  Plumbing, Heating             E          $7.0          $7.0          1711  Plumbing, Heating
                    and Air-                                                                   and Air-
                    Conditioning                                                               Conditioning
                    Contractors.
23521............  Painting and Wall             R          $7.0          $7.0          1721  Painting and Paper
                    Covering                                                                   Hanging
                    Contractors.
                                                                          $7.0         *1799  Special Trade
                                                                                               Contractors, NEC
                                                                                               (paint and
                                                                                               wallpaper,
                                                                                               stripping and
                                                                                               wallpaper removal
                                                                                               contractors)
23531............  Electrical                    R          $7.0          $7.0         *1731  Electrical Work
                    Contractors.                                                               (except burglar
                                                                                               and fire alarm
                                                                                               installation)
23541............  Masonry and Stone             E          $7.0          $7.0          1741  Masonry, Stone
                    Contractors.                                                               Setting and Other
                                                                                               Stone Work
23542............  Drywall,                      R          $7.0          $7.0          1742  Plastering,
                    Plastering,                                                                Drywall,
                    Acoustical and                                                             Acoustical, and
                    Insulation                                                                 Insulation Work
                    Contractors.
                                                                          $7.0         *1743  Terrazzo, Tile,
                                                                                               Marble and Mosaic
                                                                                               work (fresco
                                                                                               work)
                                                                          $7.0         *1771  Concrete Work
                                                                                               (stucco
                                                                                               construction)
23543............  Tile, Marble,                 R          $7.0          $7.0         *1743  Terrazzo, Tile,
                    Terrazzo and                                                               Marble, and
                    Mosaic                                                                     Mosaic Work
                    Contractors.                                                               (except fresco
                                                                                               work)
2355.............  Carpentry and
                    Floor Contractors
23551............  Carpentry                     E          $7.0          $7.0          1751  Carpentry Work
                    Contractors.
23552............  Floor Laying and              E          $7.0          $7.0          1752  Floor Laying and
                    Other Floor                                                                Other Floor Work,
                    Contractors.                                                               NEC
23561............  Roofing, Siding               E          $7.0          $7.0          1761  Roofing, Siding,
                    and Sheet Metal                                                            and Sheet Metal
                    Contractors.                                                               Work
23571............  Concrete                      R          $7.0          $7.0         *1771  Concrete Work
                    Contractors.                                                               (except stucco
                                                                                               construction)
23581............  Water Well                    E          $7.0          $7.0          1781  Water Well
                    Drilling                                                                   Drilling
                    Contractors.
23591............  Structural Steel              E          $7.0          $7.0          1791  Structural Steel
                    Erection                                                                   Erection
                    Contractors.
23592............  Glass and Glazing             R          $7.0          $7.0          1793  Glass and Glazing
                    Contractors.                                                               Work

[[Page 57199]]

                                                                          $7.0         *1799  Specialty Trade
                                                                                               Contractors, NEC
                                                                                               (tinting glass
                                                                                               work)
23593............  Excavation                    E          $7.0          $7.0          1794  Excavation Work
                    Contractors.
23594............  Wrecking and                  E          $7.0          $7.0          1795  Wrecking and
                    Demolition                                                                 Demolition Work
                    Contractors.
23595............  Building Equipment            E          $7.0          $7.0          1796  Installation of
                    and Other                                                                  Erection of
                    Machinery                                                                  Building
                    Installation                                                               Equipment, NEC
                    Contractors.
23599............  All Other Special             R          $7.0          $7.0         *1799  Special Trade
                    Trade Contractors.                                                         Contractors, NEC
                                                                                               (except paint and
                                                                                               wallpaper
                                                                                               stripping, wall
                                                                                               paper removal
                                                                                               contractors, and
                                                                                               tinting glass
                                                                                               work)
                   Except Base                         \13\ $7.0     \12\ $7.0                Except Base
                    Housing                                                                    Housing
                    Maintenance.                                                               Maintenance
----------------------------------------------------------------------------------------------------------------
                                         Sectors 31-33 -- Manufacturing
----------------------------------------------------------------------------------------------------------------
                                       Subsector 311 -- Food Manufacturing
----------------------------------------------------------------------------------------------------------------
311111...........  Dog and Cat Food              E           500           500          2047  Dog and Cat Food
                    Manufacturing.
311119...........  Other Animal Food             R           500           500         *2048  Prepared Feeds and
                    Manufacturing.                                                             Feed Ingredients
                                                                                               for Animals and
                                                                                               Fowls, Except
                                                                                               Dogs and Cats
                                                                                               (except
                                                                                               slaughtering
                                                                                               animals for pet
                                                                                               food)
311211...........  Flour Milling.....            R           500           500         *2034  Dehydrated Fruits,
                                                                                               Vegetables and
                                                                                               Soup Mixes
                                                                                               (vegetable flour)
                                                                           500          2041  Flour and Other
                                                                                               Grain Mill
                                                                                               Products
311212...........  Rice Milling......            E           500           500          2044  Rice Milling
311213...........  Malt Manufacturing            E           500           500          2083  Malt
311221...........  Wet Corn Milling..            E           750           750          2046  Wet Corn Milling
311222...........  Soybean Processing            R           500           500         *2075  Soybean Oil Mills
                                                                                               (soybean
                                                                                               processing)
                                                                           750         *2079  Shortening, Table
                                                                                               Oils, Margarine,
                                                                                               and Other Edible
                                                                                               Fats and Oils,
                                                                                               NEC (processing
                                                                                               soybean oil from
                                                                                               soybeans crushed
                                                                                               in the same
                                                                                               establishment)
311223...........  Other Oilseed                 N         1,000           500         *2074  Cottonseed Oil
                    Processing.                                                                Mills (cottonseed
                                                                                               processing)
                                                                           750         *2079  Shortening, Table
                                                                                               Oils, Margarine
                                                                                               and Other Edible
                                                                                               Fats and Oils,
                                                                                               NEC (processing
                                                                                               vegetable oils,
                                                                                               except soybeans,
                                                                                               from oilseeds
                                                                                               crushed in the
                                                                                               same
                                                                                               establishment)
                                                                         1,000         *2076  Vegetable Oil
                                                                                               Mills, Except
                                                                                               Corn, Cottonseed,
                                                                                               and Soybean
                                                                                               (oilseed
                                                                                               processing)
311225...........  Fats and Oils                 R         1,000           500         *2077  Animal and Marine
                    Refining and                                                               Fats and Oil, NEC
                    Blending.                                                                  (vegetable oil
                                                                                               foods)
                                                                           500         *2074  Cottonseed Oil
                                                                                               Mills (processing
                                                                                               purchased
                                                                                               cottonseed oil)
                                                                           500         *2075  Soybean Oil Mills
                                                                                               (processing
                                                                                               purchased soybean
                                                                                               oil)
                                                                         1,000         *2076  Vegetable Oil
                                                                                               Mills, Except
                                                                                               Corn, Cottonseed,
                                                                                               and Soybean
                                                                                               (processing
                                                                                               purchased
                                                                                               vegetable oils)
                                                                           750         *2079  Shortening, Table
                                                                                               Oils, Margarine,
                                                                                               and Other Edible
                                                                                               Fats and Oils,
                                                                                               NEC (processing
                                                                                               fats and oils
                                                                                               from purchased
                                                                                               fats and oils)
31123............  Breakfast Cereal              R         1,000         1,000         *2043  Cereal Breakfast
                    Manufacturing.                                                             Foods (breakfast
                                                                                               cereal)

[[Page 57200]]

311311...........  Sugarcane Mills...            E           500           500          2061  Cane Sugar, Except
                                                                                               Refining
311312...........  Cane Sugar                    E           750           750          2062  Cane Sugar
                    Refining.                                                                  Refining
311313...........  Beet Sugar                    E           750           750          2063  Beet Sugar
                    Manufacturing.
31132............  Chocolate and                 E           500           500          2066  Chocolate and
                    Confectionery                                                              Cocoa Products
                    Manufacturing
                    from Cacao Beans.
31133............  Confectionery                 N           500           500         *2064  Candy and Other
                    Manufacturing                                                              Confectionery
                    from Purchased                                                             Products
                    Chocolate.                                                                 (chocolate
                                                                                               confectionery)
31134............  Non-Chocolate                 N           500           500         *2064  Candy and Other
                    Confectionery                                                              Confectionery
                    Manufacturing.                                                             Products (non-
                                                                                               chocolate
                                                                                               confectionery )
                                                                           500          2067  Chewing Gum
                                                                           500         *2099  Food Preparations,
                                                                                               NEC (marshmallow
                                                                                               creme)
311411...........  Frozen Fruit,                 E           500           500          2037  Frozen Fruits,
                    Juice and                                                                  Fruit Juices, and
                    Vegetable                                                                  Vegetables
                    Manufacturing.
311412...........  Frozen Specialty              E           500           500          2038  Frozen
                    Food                                                                       Specialties, NEC
                    Manufacturing.
311421...........  Fruit and                     R       \3\ 500       \3\ 500          2033  Canned Fruits,
                    Vegetable Canning.                                                         Vegetables,
                                                                                               Preserves, Jams,
                                                                                               and Jellies
                                                                           500         *2035  Pickled Fruits and
                                                                                               Vegetables,
                                                                                               Vegetable Sauces,
                                                                                               and Seasonings
                                                                                               and Salad
                                                                                               Dressings
                                                                                               (pickled fruits
                                                                                               and vegetables)
311422...........  Specialty Canning.            R         1,000         1,000         *2032  Canned Specialties
                                                                                               (except canned
                                                                                               puddings)
311423...........  Dried and                     R           500           500         *2034  Dried and
                    Dehydrated Food                                                            Dehydrated
                    Manufacturing.                                                             Fruits,
                                                                                               Vegetables and
                                                                                               Soup Mixes
                                                                                               (except vegetable
                                                                                               flour)
                                                                           500         *2099  Food Preparation,
                                                                                               NEC (bouillon)
311511...........  Fluid Milk                    E           500           500          2026  Fluid Milk
                    Manufacturing.
311512...........  Creamery Butter               E           500           500          2021  Creamery Butter
                    Manufacturing.
311513...........  Cheese                        E           500           500          2022  Natural,
                    Manufacturing.                                                             Processed, and
                                                                                               Imitation Cheese
311514...........  Dry, Condensed,               E           500           500          2023  Dry, Condensed and
                    and Evaporated                                                             Evaporated Dairy
                    Dairy Product                                                              Products
                    Manufacturing.
31152............  Ice Cream and                 E           500           500          2024  Ice Cream and
                    Frozen Dessert                                                             Frozen Desserts
                    Manufacturing.
311611...........  Animal (except                R           500          $5.0         *0751  Livestock
                    Poultry)                                                                   Services, Except
                    Slaughtering.                                                              Veterinary
                                                                                               (custom
                                                                                               slaughtering)
                                                                           500          2011  Meat Packing
                                                                                               Plants
                                                                           500         *2048  Prepared Feeds and
                                                                                               Feed Ingredients
                                                                                               for Animals and
                                                                                               Fowls, Except
                                                                                               Dogs and Cats
                                                                                               (animal
                                                                                               slaughtering for
                                                                                               pet food)
311612...........  Meat Processed                R           500           500          2013  Sausages and Other
                    from Carcasses.                                                            Prepared Meats
                                                                           100         *5147  Meat and Meat
                                                                                               Products (boxed
                                                                                               beef)
311613...........  Rendering and Meat            N           500           500         *2077  Animal and Marine
                    By-product                                                                 Fats and Oils
                    Processing.                                                                (animal fats and
                                                                                               oils)
311615...........  Poultry Processing            R           500           500         *2015  Poultry
                                                                                               Slaughtering and
                                                                                               Processing
                                                                                               (poultry
                                                                                               processing)
311711...........  Seafood Canning...            R           500           500         *2077  Animal and Marine
                                                                                               Fats and Oils
                                                                                               (canned marine
                                                                                               fats and oils)
                                                                           500          2091  Canned and Cured
                                                                                               Fish and Seafood
311712...........  Fresh and Frozen              R           500           500         *2077  Animal and Marine
                    Seafood                                                                    Fats and Oils
                    Processing.                                                                (fresh and frozen
                                                                                               marine fats and
                                                                                               oils)
                                                                           500          2092  Prepared Fresh or
                                                                                               Frozen Fish and
                                                                                               Seafood
311811...........  Retail Bakeries...            N           500          $5.0         *5461  Retail Bakeries
                                                                                               (bread, cake and
                                                                                               related products
                                                                                               baked and sold on
                                                                                               premise)

[[Page 57201]]

311812...........  Commercial                    R           500           500          2051  Bread and Other
                    Bakeries.                                                                  Bakery Products,
                                                                                               Except Cookies
                                                                                               and Crackers
                                                                           750         *2052  Cookies and
                                                                                               Crackers
                                                                                               (unleavened
                                                                                               bread)
311813...........  Frozen Cakes,                 E           500           500          2053  Frozen Bakery
                    Pies, and Other                                                            Products, Except
                    Pastries                                                                   Bread
                    Manufacturing.
311821...........  Cookie and Cracker            R           750           750         *2052  Cookies and
                    Manufacturing.                                                             Crackers (except
                                                                                               unleavened bread
                                                                                               and pretzels)
311822...........  Flour Mixes and               E           500           500          2045  Prepared Flour
                    Dough                                                                      Mixes and Doughs
                    Manufacturing
                    from Purchased
                    Flour.
311823...........  Dry Pasta                     E           500           500          2098  Macaroni,
                    Manufacturing.                                                             Spaghetti,
                                                                                               Vermicelli and
                                                                                               Noodles
31183............  Tortilla                      N           500           500         *2099  Food Preparations,
                    Manufacturing.                                                             NEC (tortillas)
311911...........  Roasted Nuts and              R           500           500          2068  Salted and Roasted
                    Peanut Butter                                                              Nuts and Seeds
                    Manufacturing.
                                                                           500         *2099  Food Preparations,
                                                                                               NEC (peanut
                                                                                               butter)
311919...........  Other Snack Food              R           500           750         *2052  Cookies and
                    Manufacturing.                                                             Crackers
                                                                                               (pretzels)
                                                                           500          2096  Potato Chips, Corn
                                                                                               Chips, and
                                                                                               Similar Snacks
31192............  Coffee and Tea                N           500         1,000         *2043  Cereal Breakfast
                    Manufacturing.                                                             Foods (coffee
                                                                                               substitute)
                                                                           500         *2095  Roasted Coffee
                                                                                               (roasted coffee)
                                                                           500         *2099  Food Preparations,
                                                                                               NEC (tea)
31193............  Flavoring Syrup               R           500           500         *2087  Flavoring Extracts
                    and Concentrate                                                            and Flavoring
                    Manufacturing.                                                             Syrups (flavoring
                                                                                               syrup and
                                                                                               concentrate)
311941...........  Mayonnaise,                   N           500           500         *2035  Pickled Fruits and
                    Dressing and                                                               Vegetables,
                    Other Prepared                                                             Vegetable
                    Sauce                                                                      Seasonings, and
                    Manufacturing.                                                             Sauces and Salad
                                                                                               Dressings (sauces
                                                                                               and salad
                                                                                               dressing)
                                                                           500         *2099  Food Preparations,
                                                                                               NEC (vinegar)
311942...........  Spice and Extract             N           500           500         *2087  Flavoring Extracts
                    Manufacturing.                                                             and Flavoring
                                                                                               Syrups (flavoring
                                                                                               extracts)
                                                                           500         *2095  Roasted Coffee
                                                                                               (coffee extracts)
                                                                           500         *2099  Food Preparations,
                                                                                               NEC (spices, dip
                                                                                               mix, salad
                                                                                               dressing mix, and
                                                                                               seasoning mix)
                                                                           500         *2899  Chemical
                                                                                               Preparations, NEC
                                                                                               (table salt)
31199............  All Other Food
                    Manufacturing
311991...........  Perishable                    N           500           500         *2099  Food Preparations,
                    Prepared Food                                                              NEC (perishable
                    Manufacturing.                                                             prepared food)
311999...........  All Other                     R           500           500         *2015  Poultry
                    Miscellaneous                                                              Slaughtering and
                    Food                                                                       Processing (egg
                    Manufacturing.                                                             processing)
                                                                         1,000         *2032  Canned Specialties
                                                                                               (canned puddings)
                                                                           500         *2087  Flavoring Extracts
                                                                                               and Flavoring
                                                                                               Syrups (powered
                                                                                               drink mix)
                                                                           500         *2099  Food Preparations,
                                                                                               NEC (except
                                                                                               bouillon,
                                                                                               marshmallow
                                                                                               creme, spices,
                                                                                               extracts, peanut
                                                                                               butter,
                                                                                               perishable
                                                                                               prepared foods,
                                                                                               tortillas, tea,
                                                                                               spices, dip mix,
                                                                                               salad dressing
                                                                                               mix, seasoning
                                                                                               mix, and vinegar)
----------------------------------------------------------------------------------------------------------------
                           Subsector 312 -- Beverage and Tobacco Product Manufacturing
----------------------------------------------------------------------------------------------------------------
312111...........  Soft Drink                    R           500           500         *2086  Bottled and Canned
                    Manufacturing.                                                             Soft Drinks and
                                                                                               Carbonated Water
                                                                                               (except bottled
                                                                                               water)
312112...........  Bottled Water                 N           500           500         *2086  Bottled and Canned
                    Manufacturing.                                                             Soft Drinks and
                                                                                               Carbonated Water
                                                                                               (bottled water)
312113...........  Ice Manufacturing.            E           500           500          2097  Manufactured Ice

[[Page 57202]]

31212............  Breweries.........            E           500           500          2082  Malt Beverages
31213............  Wineries..........            E           500           500          2084  Wines, Brandy, and
                                                                                               Brandy Spirits
31214............  Distilleries......            E           750           750          2085  Distilled and
                                                                                               Blended Liquors
31221............  Tobacco Stemming              R           500           500         *2141  Tobacco Stemming
                    and Redrying.                                                              and Redrying
                                                                                               (redrying and
                                                                                               stemming)
312221...........  Cigarette                     E         1,000         1,000          2111  Cigarettes
                    Manufacturing.
312229...........  Other Tobacco                 N           500           500          2121  Cigars
                    Product
                    Manufacturing.
                                                                           500          2131  Chewing and
                                                                                               Smoking Tobacco
                                                                                               and Snuff
                                                                           500         *2141  Tobacco Stemming
                                                                                               and Redrying
                                                                                               (reconstituted
                                                                                               tobacco)
----------------------------------------------------------------------------------------------------------------
                                         Subsector 313 -- Textile Mills
----------------------------------------------------------------------------------------------------------------
313111...........  Yarn Spinning                 R           500           500          2281  Yarn Spinning
                    Mills.                                                                     Mills
                                                                           500         *2299  Textile Goods, NEC
                                                                                               (yarn of flax,
                                                                                               hemp, jute, and
                                                                                               ramie)
313112...........  Yarn Texturing,               R           500           500         *2282  Yarn Texturing,
                    Throwing and                                                               Throwing, Winding
                    Twisting Mills.                                                            Mills (except
                                                                                               spooling
                                                                                               purchased yarns)
313113...........  Thread Mills......            R           500           500         *2284  Thread Mills
                                                                                               (except
                                                                                               finishing)
                                                                           500         *2299  Textile Goods, NEC
                                                                                               (thread of hemp,
                                                                                               linen, and ramie)
31321............  Broadwoven Fabric             N         1,000         1,000          2211  Broadwoven Fabric
                    Mills.                                                                     Mills, Cotton
                                                                           500          2221  Broadwoven Fabric
                                                                                               Mills, Manmade
                                                                                               Fiber and Silk
                                                                           500         *2231  Broadwoven Fabric
                                                                                               Mills, Wool
                                                                                               (Including Dyeing
                                                                                               and
                                                                                               Finishing)(except
                                                                                               wool finishing)
                                                                           500         *2299  Textile Goods, NEC
                                                                                               (broadwoven
                                                                                               fabrics of jute,
                                                                                               linen, hemp, and
                                                                                               ramie)
313221...........  Narrow Fabric                 R           500           500          2241  Narrow Fabric and
                    Mills.                                                                     Other Smallware
                                                                                               Mills: Cotton,
                                                                                               Wool, Silk and
                                                                                               Manmade Fiber
                                                                           500         *2299  Textile Goods, NEC
                                                                                               (narrow woven
                                                                                               fabric of jute,
                                                                                               linen, hemp, and
                                                                                               ramie)
313222...........  Schiffli Machine              E           500           500          2397  Schiffli Machine
                    Embroidery.                                                                Embroideries
31323............  Nonwoven Fabric               R           500           500          2297  Nonwoven Fabrics
                    Mills.
                                                                           500         *2299  Textile Goods, NEC
                                                                                               (nonwoven felt)
313241...........  Weft Knit Fabric              R           500           500         *2257  Weft Knit Fabric
                    Mills.                                                                     Mills (except
                                                                                               finishing)
                                                                           500         *2259  Knitting Mills NEC
                                                                                               (finished
                                                                                               articles of weft
                                                                                               knit fabric)
313249...........  Other Knit Fabric             R           500           500         *2258  Lace and Warp Knit
                    and Lace Mills.                                                            Fabric Mills
                                                                                               (except
                                                                                               finishing)
                                                                           500         *2259  Knitting Mills NEC
                                                                                               (finished
                                                                                               articles of warp
                                                                                               knit fabric)
313311...........  Broadwoven Fabric             N         1,000           500         *2231  Broadwoven Fabric
                    Finishing Mills.                                                           Mills, Wool (wool
                                                                                               broadwoven fabric
                                                                                               finishing)
                                                                         1,000          2261  Finishers of
                                                                                               Broadwoven
                                                                                               Fabrics of Cotton
                                                                           500          2262  Finishers of
                                                                                               Broadwoven
                                                                                               Fabrics of
                                                                                               Manmade Fiber and
                                                                                               Silk
                                                                           500         *2269  Finishers of
                                                                                               Textiles, NEC
                                                                                               (broadwoven
                                                                                               fabric finishing)
                                                                           100         *5131  Piece Goods and
                                                                                               Notions
                                                                                               (broadwoven
                                                                                               converters)
313312...........  Textile and Fabric            N           500           500         *2231  Broadwoven Fabric
                    Finishing (except                                                          Mills, Wool (wool
                    Broadwoven                                                                 finishing except
                    Fabric) Mills.                                                             broadwoven
                                                                                               fabric)
                                                                           500         *2257  Weft Knit Fabric
                                                                                               Mills (finishing)

[[Page 57203]]

                                                                           500         *2258  Lace and Warp Knit
                                                                                               Fabric Mills
                                                                                               (finishing)
                                                                           500         *2269  Finishers of
                                                                                               Textiles, NEC
                                                                                               (except
                                                                                               broadwoven fabric
                                                                                               finishing)
                                                                           500         *2282  Yarn Texturizing,
                                                                                               Throwing,
                                                                                               Twisting, and
                                                                                               Winding Mills
                                                                                               (spooling
                                                                                               purchased yarn)
                                                                           500         *2284  Thread Mills
                                                                                               (thread
                                                                                               finishing)
                                                                           500         *2299  Textile Goods, NEC
                                                                                               (finishing hard
                                                                                               fiber thread and
                                                                                               yarn)
                                                                           100         *5131  Piece Goods and
                                                                                               Notions
                                                                                               (converters,
                                                                                               except
                                                                                               broadwoven)
31332............  Fabric Coating                R         1,000         1,000          2295  Coated Fabrics,
                    Mills.                                                                     Not Rubberized
                                                                           500         *3069  Fabricated Rubber
                                                                                               Products, NEC
                                                                                               (rubberized
                                                                                               fabric)
----------------------------------------------------------------------------------------------------------------
                                     Subsector 314 -- Textile Product Mills
----------------------------------------------------------------------------------------------------------------
31411............  Carpet and Rug                E           500           500          2273  Carpets and Rugs
                    Mills.
314121...........  Curtain and                   R           500           500          2391  Curtains and
                    Drapery Mills.                                                             Draperies
                                                                          $5.0         *5714  Drapery, Curtain,
                                                                                               and Upholstery
                                                                                               Stores (custom
                                                                                               drapes)
314129...........  Other Household               R           500           500         *2392  Housefurnishings,
                    Textile Product                                                            Except Curtains
                    Mills.                                                                     and Draperies
                                                                                               (except mops and
                                                                                               bags)
314911...........  Textile Bag Mills.            R           500           500         *2392  Housefurnishings,
                                                                                               Except Curtains
                                                                                               and Draperies
                                                                                               (blanket,
                                                                                               laundry, and
                                                                                               wardrobe bags)
                                                                           500          2393  Textile Bags
314912...........  Canvas and Related            E           500           500          2394  Canvas and Related
                    Product Mills.                                                             Products
314991...........  Rope, Cordage and             E           500           500          2298  Cordage and Twine
                    Twine Mills.
314992...........  Tire Cord and Tire            E         1,000         1,000          2296  Tire Cord and
                    Fabric Mills.                                                              Fabrics
314999...........  All Other                     R           500           500         *2299  Textile Goods, NEC
                    Miscellaneous                                                              (other textile
                    Textile Product                                                            products)
                    Mills.
                                                                           500         *2395  Pleating,
                                                                                               Decorative and
                                                                                               Novelty
                                                                                               Stitching, and
                                                                                               Tucking for the
                                                                                               Trade (except
                                                                                               apparel
                                                                                               contractors)
                                                                           500         *2396  Automotive
                                                                                               Trimmings,
                                                                                               Apparel Findings,
                                                                                               and Related
                                                                                               Products (textile
                                                                                               products except
                                                                                               automotive and
                                                                                               apparel trim and
                                                                                               printing on
                                                                                               apparel)
                                                                           500         *2399  Fabricated Textile
                                                                                               Products, NEC
                                                                                               (except apparel,
                                                                                               automotive seat
                                                                                               belts, and seat
                                                                                               and tire covers)
----------------------------------------------------------------------------------------------------------------
                                     Subsector 315 -- Apparel Manufacturing
----------------------------------------------------------------------------------------------------------------
315111...........  Sheer Hosiery                 R           500           500          2251  Women's Full-
                    Mills.                                                                     Length and Knee-
                                                                                               Length Hosiery,
                                                                                               Except socks
                                                                           500         *2252  Hosiery, NEC
                                                                                               (girls' hosiery)
315119...........  Other Hosiery and             R           500           500         *2252  Hosiery, NEC
                    Sock Mills.                                                                (socks)
315191...........  Outerwear Knitting            R           500           500          2253  Knit Outerwear
                    Mills.                                                                     Mills
                                                                           500         *2259  Knitting Mills,
                                                                                               NEC (gloves and
                                                                                               mittens)
315192...........  Underwear and                 R           500           500          2254  Knit Underwear and
                    Nightwear                                                                  Nightwear Mills
                    Knitting Mills.
                                                                           500         *2259  Knitting Mills,
                                                                                               NEC (girdles)
315211...........  Men's and Boys'               N           500           500         *2311  Men's and Boys'
                    Cut and Sew                                                                Suits, Coats, and
                    Apparel                                                                    Overcoats
                    Contractors.                                                               (contractors)
                                                                           500         *2321  Men's and Boys'
                                                                                               Shirts, Except
                                                                                               Work Shirts
                                                                                               (contractors)
                                                                           500         *2322  Men's and Boys'
                                                                                               Underwear and
                                                                                               Nightwear
                                                                                               (contractors)

[[Page 57204]]

                                                                           500         *2325  Men's and Boys'
                                                                                               Trousers and
                                                                                               Slacks
                                                                                               (contractors)
                                                                           500         *2326  Men's and Boys'
                                                                                               Work Clothing
                                                                                               (contractors)
                                                                           500         *2329  Men's and Boys'
                                                                                               Clothing, NEC
                                                                                               (contractors)
                                                                           500         *2341  Women's, Misses',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Underwear and
                                                                                               Nightwear (boys'
                                                                                               contractors)
                                                                           500         *2361  Girls',
                                                                                               Children's, and
                                                                                               Infants' Dresses,
                                                                                               Blouses and
                                                                                               Shirts (boys'
                                                                                               contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (boys'
                                                                                               contractors)
                                                                           500         *2384  Robes and Dressing
                                                                                               Gowns (men's and
                                                                                               boys'
                                                                                               contractors)
                                                                           500         *2385  Waterproof
                                                                                               Outerwear (men's
                                                                                               and boys'
                                                                                               contractors)
                                                                           500         *2389  Apparel and
                                                                                               Accessories, NEC
                                                                                               (contractors)
                                                                           500         *2395  Pleating,
                                                                                               Decorative and
                                                                                               Novelty
                                                                                               Stitching, and
                                                                                               Tucking for the
                                                                                               Trade (men's and
                                                                                               boy's apparel
                                                                                               contractors)
315212...........  Women's, Girls',              N           500           500         *2331  Women's, Misses',
                    and Infants' Cut                                                           and Juniors'
                    and Sew Apparel                                                            Blouses and
                    Contractors.                                                               Shirts
                                                                                               (contractors)
                                                                           500         *2335  Women's, Misses'
                                                                                               and Juniors'
                                                                                               Dresses
                                                                                               (contractors)
                                                                           500         *2337  Women's, Misses',
                                                                                               and Juniors'
                                                                                               Suits, Skirts,
                                                                                               and Coats
                                                                                               (contractors)
                                                                           500         *2339  Women's, Misses',
                                                                                               and Juniors'
                                                                                               Outerwear, NEC
                                                                                               (contractors)
                                                                           500         *2341  Women's, Misses',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Underwear and
                                                                                               Nightwear
                                                                                               (contractors)
                                                                           500         *2342  Brassieres,
                                                                                               Girdles, and
                                                                                               Allied Garments
                                                                                               (contractors)
                                                                           500         *2361  Girls',
                                                                                               Children's, and
                                                                                               Infants' Dresses,
                                                                                               Blouses, and
                                                                                               Shirts (girls'
                                                                                               contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (girls' and
                                                                                               infants'
                                                                                               contractors)
                                                                           500         *2384  Robes and Dressing
                                                                                               Gowns (women's,
                                                                                               girls', and
                                                                                               infants'
                                                                                               contractors)
                                                                           500         *2385  Waterproof
                                                                                               Outerwear
                                                                                               (women's, girls',
                                                                                               and infants'
                                                                                               contractors)
                                                                           500         *2389  Apparel and
                                                                                               Accessories, NEC
                                                                                               (contractors)
                                                                           500         *2395  Pleating,
                                                                                               Decorative and
                                                                                               Novelty
                                                                                               Stitching, and
                                                                                               Tucking for the
                                                                                               Trade (women's
                                                                                               and girls'
                                                                                               apparel
                                                                                               contractors)
315221...........  Men's and Boys'               R           500           500         *2322  Men's and Boys'
                    Cut and Sew                                                                Underwear and
                    Underwear and                                                              Nightwear (except
                    Nightwear                                                                  contractors)
                    Manufacturing.
                                                                           500         *2341  Women's, Misses',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Underwear and
                                                                                               Nightwear (boys'
                                                                                               except
                                                                                               contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (boys' robes
                                                                                               except
                                                                                               contractors)
                                                                           500         *2384  Robes and Dressing
                                                                                               Gowns (men's
                                                                                               except
                                                                                               contractors)

[[Page 57205]]

315222...........  Men's and Boys'               R           500           500         *2311  Men's and Boys'
                    Cut and Sew Suit,                                                          Suits, Coats, and
                    Coat and Overcoat                                                          Overcoats (except
                    Manufacturing.                                                             contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (boys' suits and
                                                                                               coats except
                                                                                               contractors)
                                                                           500         *2385  Waterproof
                                                                                               Outerwear (men's
                                                                                               and boys'
                                                                                               raincoats except
                                                                                               contractors)
315223...........  Men's and Boys'               R           500           500         *2321  Men's and Boys'
                    Cut and Sew Shirt                                                          Shirts, Except
                    (except Work                                                               Work Shirts
                    Shirt)                                                                     (except
                    Manufacturing.                                                             contractors)
                                                                           500         *2361  Girls',
                                                                                               Children's, and
                                                                                               Infants' Dresses,
                                                                                               Blouses, and
                                                                                               Shirts (boys'
                                                                                               shirts except
                                                                                               contractors)
315224...........  Men's and Boys'               R           500           500         *2325  Men's and Boys'
                    Cut and Sew                                                                Trousers and
                    Trouser, Slack                                                             Slacks (except
                    and Jean                                                                   contractors)
                    Manufacturing.
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (boys' trousers,
                                                                                               slacks, and jeans
                                                                                               except
                                                                                               contractors)
315225...........  Men's and Boys'               R           500           500         *2326  Men's and Boys'
                    Cut and Sew Work                                                           Work Clothing
                    Clothing                                                                   (except
                    Manufacturing.                                                             contractors)
315228...........  Men's and Boys'               R           500           500         *2329  Men's and Boys'
                    Cut and Sew Other                                                          Clothing, NEC
                    Outerwear                                                                  (men's and boys'
                    Manufacturing.                                                             other outerwear
                                                                                               except
                                                                                               contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (boys' other
                                                                                               outerwear except
                                                                                               contractors)
                                                                           500         *2385  Waterproof
                                                                                               Outerwear (except
                                                                                               contractors)
315231...........  Women's and Girls'            R           500           500         *2341  Women's, Misses',
                    Cut and Sew                                                                Children's, and
                    Lingerie,                                                                  Infants'
                    Loungewear and                                                             Underwear and
                    Nightwear                                                                  Nightwear (women
                    Manufacturing.                                                             and girls' except
                                                                                               contractors)
                                                                           500         *2342  Brassieres,
                                                                                               Girdles, and
                                                                                               Allied Garments
                                                                                               (except
                                                                                               contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (girls' robes
                                                                                               except
                                                                                               contractors)
                                                                           500         *2384  Robes and Dressing
                                                                                               Gowns (women's
                                                                                               except
                                                                                               contractors)
                                                                           500         *2389  Apparel and
                                                                                               Accessories, NEC
                                                                                               (garters and
                                                                                               garter belts)
315232...........  Women's and Girls'            R           500           500         *2331  Women's, Misses',
                    Cut and Sew                                                                and Juniors'
                    Blouse and Shirt                                                           Blouses and
                    Manufacturing.                                                             Shirts (except
                                                                                               contractors)
                                                                           500         *2361  Girls',
                                                                                               Children's, and
                                                                                               Infants' Dresses,
                                                                                               Blouses and
                                                                                               Shirts (girls'
                                                                                               blouses and
                                                                                               shirts except
                                                                                               contractors)
315233...........  Women's and Girls'            R           500           500         *2335  Women's, Misses',
                    Cut and Sew Dress                                                          and Juniors'
                    Manufacturing.                                                             Dresses (except
                                                                                               contractors)
                                                                           500         *2361  Girls',
                                                                                               Children's, and
                                                                                               Infants' Dresses,
                                                                                               Blouses and
                                                                                               Shirts (girls'
                                                                                               dresses except
                                                                                               contractors)
315234...........  Women's and Girls'            R           500           500         *2337  Women's, Misses',
                    Cut and Sew Suit,                                                          and Juniors'
                    Coat, Tailored                                                             Suits, Skirts,
                    Jacket and Skirt                                                           and Coats (except
                    Manufacturing.                                                             contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (girls' suits,
                                                                                               coats, jackets,
                                                                                               and skirts except
                                                                                               contractors)

[[Page 57206]]

                                                                           500         *2385  Waterproof
                                                                                               Outerwear
                                                                                               (women's and
                                                                                               girls' raincoats
                                                                                               except
                                                                                               contractors)
315239...........  Women's and Girls'            R           500           500         *2339  Women's, Misses',
                    Cut and Sew Other                                                          and Juniors'
                    Outerwear                                                                  Outerwear, NEC
                    Manufacturing.                                                             (except
                                                                                               contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (girls' except
                                                                                               contractors)
                                                                           500         *2385  Waterproof
                                                                                               Outerwear (other
                                                                                               women's and
                                                                                               girls' outerwear
                                                                                               except
                                                                                               contractors)
315291...........  Infants' Cut and              R           500           500         *2341  Women's, Misses',
                    Sew Apparel                                                                Children's, and
                    Manufacturing.                                                             Infants'
                                                                                               Underwear and
                                                                                               Nightwear
                                                                                               (infants' except
                                                                                               contractors)
                                                                           500         *2361  Girls',
                                                                                               Children's, and
                                                                                               Infants' Dresses,
                                                                                               Blouses, and
                                                                                               Shirts (infants'
                                                                                               except
                                                                                               contractors)
                                                                           500         *2369  Girls',
                                                                                               Children's, and
                                                                                               Infants'
                                                                                               Outerwear, NEC
                                                                                               (infants' except
                                                                                               contractors)
                                                                           500         *2385  Waterproof
                                                                                               Outerwear
                                                                                               (infants'
                                                                                               outerwear except
                                                                                               contractors)
315292...........  Fur and Leather               R           500           500          2371  Fur Goods
                    Apparel
                    Manufacturing.
                                                                           500          2386  Leather and Sheep-
                                                                                               lined Clothing
315299...........  All Other Cut and             R           500           500         *2329  Men's and Boys'
                    Sew Apparel                                                                Outerwear, NEC
                    Manufacturing.                                                             (athletic
                                                                                               uniforms except
                                                                                               contractors)
                                                                           500         *2339  Women's, Misses',
                                                                                               and Juniors'
                                                                                               Outerwear, NEC
                                                                                               (athletic
                                                                                               uniforms except
                                                                                               contractors)
                                                                           500         *2389  Apparel and
                                                                                               Accessories, NEC
                                                                                               (academic and
                                                                                               clerical
                                                                                               outerwear, except
                                                                                               contractors)
315991...........  Hat, Cap, and                 E           500           500          2353  Hats, Caps, and
                    Millinery                                                                  Millinery
                    Manufacturing.
315992...........  Glove and Mitten              R           500           500          2381  Dress and Work
                    Manufacturing.                                                             Gloves, Except
                                                                                               Knit and All-
                                                                                               Leather
                                                                           500          3151  Leather Gloves and
                                                                                               Mittens
315993...........  Men's and Boys'               E           500           500          2323  Men's and Boys'
                    Neckwear                                                                   Neckwear
                    Manufacturing.
315999...........  Other Apparel                 N           500           500         *2339  Women's, Misses',
                    Accessories and                                                            and Juniors'
                    Other Apparel                                                              Outerwear, NEC
                    Manufacturing.                                                             (scarves)
                                                                           500         *2385  Waterproof
                                                                                               Outerwear
                                                                                               (aprons, bibs,
                                                                                               and other
                                                                                               miscellaneous
                                                                                               waterproof items)
                                                                           500          2387  Apparel Belts
                                                                           500         *2389  Apparel and
                                                                                               Accessories, NEC
                                                                                               (handkerchiefs,
                                                                                               arm bands, etc.)
                                                                           500         *2396  Automotive
                                                                                               Trimmings,
                                                                                               Apparel Findings,
                                                                                               and Related
                                                                                               Products (apparel
                                                                                               findings and
                                                                                               trimming)
                                                                           500         *2399  Fabricated Textile
                                                                                               Products, NEC
                                                                                               (apparel and
                                                                                               apparel
                                                                                               accessories)
----------------------------------------------------------------------------------------------------------------
                            Subsector 316 -- Leather and Allied Product Manufacturing
----------------------------------------------------------------------------------------------------------------
31611............  Leather and Hide              R           500           500          3111  Leather Tanning
                    Tanning and                                                                and Finishing
                    Finishing.
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (fur dressing and
                                                                                               finishing)
316211...........  Rubber and                    E         1,000         1,000          3021  Rubber and
                    Plastics Footwear                                                          Plastics Footwear
                    Manufacturing.

[[Page 57207]]

316212...........  House Slipper                 E           500           500          3142  House Slippers
                    Manufacturing.
316213...........  Men's Footwear                E           500           500          3143  Men's Footwear,
                    (except Athletic)                                                          Except Athletic
                    Manufacturing.
316214...........  Women's Footwear              E           500           500          3144  Women's Footwear,
                    (except Athletic)                                                          Except Athletic
                    Manufacturing.
316219...........  Other Footwear                E           500           500          3149  Footwear Except
                    Manufacturing.                                                             Rubber, NEC
316991...........  Luggage                       E           500           500          3161  Luggage
                    Manufacturing.
316992...........  Women's Handbag               E           500           500          3171  Women's Handbags
                    and Purse                                                                  and Purses
                    Manufacturing.
316993...........  Personal Leather              E           500           500          3172  Personal Leather
                    Good (except                                                               Goods, Except
                    Women's Handbag                                                            Women's Handbags
                    and Purse)                                                                 and Purses
                    Manufacturing.
316999...........  All Other Leather             R           500           500         *3131  Boot and Shoe Cut
                    Good                                                                       Stock and
                    Manufacturing.                                                             Findings (except
                                                                                               wood heels and
                                                                                               metal buckles)
                                                                           500          3199  Leather Goods, NEC
----------------------------------------------------------------------------------------------------------------
                                   Subsector 321 -- Wood Product Manufacturing
----------------------------------------------------------------------------------------------------------------
321113...........  Sawmills..........            R           500           500         *2421  Sawmills and
                                                                                               Planing Mills,
                                                                                               General
                                                                           500         *2429  Special Product
                                                                                               Sawmills, NEC
321114...........  Wood Preservation.            E           500           500          2491  Wood Preserving
321211...........  Hardwood Veneer               E           500           500          2435  Hardwood Veneer
                    and Plywood                                                                and Plywood
                    Manufacturing.
321212...........  Softwood Veneer               E           500           500          2436  Softwood Veneer
                    and Plywood                                                                and Plywood
                    Manufacturing.
321213...........  Engineered Wood               R           500           500         *2439  Structural Wood
                    Member (except                                                             Members, NEC
                    Truss)                                                                     (except trusses)
                    Manufacturing.
321214...........  Truss                         N           500           500         *2439  Structural Wood
                    Manufacturing.                                                             Members, NEC
                                                                                               (trusses)
321219...........  Reconstituted Wood            E           500           500          2493  Reconstituted Wood
                    Product                                                                    Products
                    Manufacturing.
321911...........  Wood Window and               N           500           500         *2431  Millwork (wood
                    Door                                                                       windows and
                    Manufacturing.                                                             doors)
321912...........  Cut Stock,                    N           500           500         *2421  Sawmills and
                    Resawing Lumber,                                                           Planing Mills,
                    and Planing.                                                               General (lumber
                                                                                               manufacturing
                                                                                               from purchased
                                                                                               lumber, softwood
                                                                                               cut stock, wood
                                                                                               lath, fence
                                                                                               pickets, and
                                                                                               planing mill
                                                                                               products)
                                                                           500         *2426  Hardwood Dimension
                                                                                               and Flooring
                                                                                               Mills (except
                                                                                               flooring)
                                                                           500         *2429  Special Product
                                                                                               Sawmills, NEC
                                                                                               (stave
                                                                                               manufacturing
                                                                                               from purchased
                                                                                               lumber)
                                                                           500         *2439  Structural Wood
                                                                                               Members, NEC
                                                                                               (lumber member
                                                                                               manufacturing
                                                                                               from purchased
                                                                                               lumber)
321918...........  Other Millwork                R           500           500         *2426  Hardwood Dimension
                    (including                                                                 and Flooring
                    Flooring ).                                                                Mills (hardwood
                                                                                               flooring)
                                                                           500         *2421  Sawmills and
                                                                                               Planing Mills,
                                                                                               General (softwood
                                                                                               flooring)
                                                                           500         *2431  Millwork (except
                                                                                               wood doors and
                                                                                               windows)
32192............  Wood Container and            N           500           500          2441  Nailed and Lock
                    Pallet                                                                     Corner Wood Boxes
                    Manufacturing.                                                             and Shook
                                                                           500          2448  Wood Pallets and
                                                                                               Skids
                                                                           500          2449  Wood Containers,
                                                                                               NEC
                                                                           500         *2499  Wood Products, NEC
                                                                                               (wood tubs and
                                                                                               vats, jewelry and
                                                                                               cigar boxes)
321991...........  Manufactured Home             E           500           500          2451  Mobile Homes
                    (Mobile Home)
                    Manufacturing.
321992...........  Prefabricated Wood            E           500           500          2452  Prefabricated Wood
                    Building                                                                   Buildings and
                    Manufacturing.                                                             Components

[[Page 57208]]

321999...........  All Other                     R           500           500         *2426  Hardwood Dimension
                    Miscellaneous                                                              and Flooring
                    Wood Product                                                               Mills (wood stock
                    Manufacturing.                                                             and turnings)
                                                                           500         *2499  Wood Products, NEC
                                                                                               (other wood
                                                                                               products)
                                                                           500         *3131  Boot and Shoe Cut
                                                                                               Stock and
                                                                                               Findings (wood
                                                                                               heels)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (burnt wood
                                                                                               articles and
                                                                                               other wood
                                                                                               products)
                                                                           500         *2421  Sawmills and
                                                                                               Planing Mills,
                                                                                               General (kiln
                                                                                               drying)
                                                                           500         *2429  Special Product
                                                                                               Sawmills, NEC
                                                                                               (excelsior and
                                                                                               cooperage
                                                                                               headings)
----------------------------------------------------------------------------------------------------------------
                                      Subsector 322 -- Paper Manufacturing
----------------------------------------------------------------------------------------------------------------
32211............  Pulp Mills........            R           750           750         *2611  Pulp Mills (pulp
                                                                                               producing mills
                                                                                               only)
322121...........  Paper (except                 R           750           750         *2611  Pulp Mills (pulp
                    Newsprint) Mills.                                                          mills producing
                                                                                               paper)
                                                                           750         *2621  Paper Mills
                                                                                               (except newsprint
                                                                                               mills)
322122...........  Newsprint Mills...            N           750           750         *2621  Paper Mills
                                                                                               (newsprint mills)
32213............  Paperboard Mills..            R           750           750         *2611  Pulp Mills (pulp
                                                                                               mills producing
                                                                                               paperboard)
                                                                           750          2631  Paperboard Mills
322211...........  Corrugated and                E           500           500          2653  Corrugated and
                    Solid Fiber Box                                                            Solid Fiber Boxes
                    Manufacturing.
322212...........  Folding Paperboard            E           750           750          2657  Folding Paperboard
                    Box Manufacturing.                                                         Boxes, Including
                                                                                               Sanitary
322213...........  Setup Paperboard              E           500           500          2652  Setup Paperboard
                    Box Manufacturing.                                                         Boxes
322214...........  Fiber Can, Tube,              E           500           500          2655  Fiber Cans, Tubes,
                    Drum, and Similar                                                          Drums, and
                    Products                                                                   Similar Products
                    Manufacturing.
322215...........  Non-Folding                   R           750           750          2656  Sanitary Food
                    Sanitary Food                                                              Containers,
                    Container                                                                  Except Folding
                    Manufacturing.
                                                                           500         *2679  Converted Paper
                                                                                               and Paperboard
                                                                                               Products, NEC
                                                                                               (egg cartons and
                                                                                               other containers
                                                                                               from purchased
                                                                                               paper)
322221...........  Coated and                    R           500           500         *2671  Packaging Paper
                    Laminated                                                                  and Plastics
                    Packaging Paper                                                            Film, Coated and
                    and Plastics Film                                                          Laminated (single-
                    Manufacturing.                                                             web paper, paper
                                                                                               multiweb
                                                                                               laminated rolls
                                                                                               and sheets for
                                                                                               packaging uses)
322222...........  Coated and                    R           500           500          2672  Coated and
                    Laminated Paper                                                            Laminated Paper,
                    Manufacturing.                                                             NEC
                                                                           500         *2679  Converted Paper
                                                                                               and Paperboard
                                                                                               Products, NEC
                                                                                               (wallpaper and
                                                                                               gift wrap paper)
322223...........  Plastics, Foil,               R           500           500         *2673  Plastics, Foil,
                    and Coated Paper                                                           and Coated Paper
                    Bag Manufacturing.                                                         Bags (coated or
                                                                                               multiweb
                                                                                               laminated bags)
322224...........  Uncoated Paper and            E           500           500          2674  Uncoated Paper and
                    Multiwall Bag                                                              Multiwall Bags
                    Manufacturing.
322225...........  Laminated Aluminum            N           500           500         *3497  Metal Foil and
                    Foil                                                                       Leaf (laminated
                    Manufacturing for                                                          aluminum foil
                    Flexible                                                                   rolls and sheets
                    Packaging Uses.                                                            for flexible
                                                                                               packaging uses)
322226...........  Surface-Coated                N           500           500         *2675  Die-Cut Paper and
                    Paperboard                                                                 Paperboard and
                    Manufacturing.                                                             Cardboard
                                                                                               (pasted, lined,
                                                                                               laminated, or
                                                                                               surface-coated
                                                                                               paperboard)

[[Page 57209]]

322231...........  Die-Cut Paper and             N           500           500         *2675  Die-Cut Paper and
                    Paperboard Office                                                          Paperboard and
                    Supplies                                                                   Cardboard (file
                    Manufacturing.                                                             folders,
                                                                                               tabulating cards,
                                                                                               and other paper
                                                                                               and paperboard
                                                                                               office supplies)
                                                                           500         *2679  Converted Paper
                                                                                               and Paperboard
                                                                                               Products, NEC
                                                                                               (paper supplies
                                                                                               for business
                                                                                               machines and
                                                                                               other paper
                                                                                               office supplies)
322232...........  Envelope                      E           500           500          2677  Envelopes
                    Manufacturing.
322233...........  Stationery,                   E           500           500          2678  Stationery,
                    Tablet, and                                                                Tablets, and
                    Related Product                                                            Related Products
                    Manufacturing.
322291...........  Sanitary Paper                E           500           500          2676  Sanitary Paper
                    Product                                                                    Products
                    Manufacturing.
322299...........  All Other                     R           500           500         *2675  Die-Cut Paper and
                    Converted Paper                                                            Paperboard and
                    Product                                                                    Cardboard (die-
                    Manufacturing.                                                             cut paper and
                                                                                               paperboard
                                                                                               products, except
                                                                                               office supplies)
                                                                           500         *2679  Converted Paper
                                                                                               and Paperboard
                                                                                               Products, NEC (
                                                                                               other converted
                                                                                               paper and
                                                                                               paperboard
                                                                                               products such as
                                                                                               paper filters,
                                                                                               crepe paper, and
                                                                                               laminated and
                                                                                               tiled wallboard)
----------------------------------------------------------------------------------------------------------------
                            Subsector 323 -- Printing and Related Support Activities
----------------------------------------------------------------------------------------------------------------
323110...........  Commercial                    R           500           500         *2752  Commercial
                    Lithographic                                                               Printing,
                    Printing.                                                                  Lithographic
                                                                                               (except quick
                                                                                               printing)
                                                                           500         *2771  Greeting Cards
                                                                                               (lithographic
                                                                                               printing of
                                                                                               greeting cards)
                                                                           500         *2782  Blankbooks, Loose-
                                                                                               leaf Binders and
                                                                                               Devices
                                                                                               (lithographic
                                                                                               printing of
                                                                                               checkbooks)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (lithographic
                                                                                               printing of
                                                                                               eyeglass frames
                                                                                               for the trade)
323111...........  Commercial Gravure            R           500           500          2754  Commercial
                    Printing.                                                                  Printing, Gravure
                                                                           500         *2771  Greeting Cards
                                                                                               (gravure printing
                                                                                               of greeting
                                                                                               cards)
                                                                           500         *2782  Blankbooks, Loose-
                                                                                               leaf Binders and
                                                                                               Devices (gravure
                                                                                               printing of
                                                                                               checkbooks)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (gravure printing
                                                                                               of eyeglass
                                                                                               frames for the
                                                                                               trade)
323112...........  Commercial                    N           500           500         *2759  Commercial
                    Flexographic                                                               Printing, NEC
                    Printing.                                                                  (flexographic
                                                                                               printing)
                                                                           500         *2771  Greeting Cards
                                                                                               (flexographic
                                                                                               printing of
                                                                                               greeting cards)
                                                                           500         *2782  Blankbooks, Loose-
                                                                                               leaf Binders and
                                                                                               Devices
                                                                                               (flexographic
                                                                                               printing of
                                                                                               checkbooks)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (flexographic
                                                                                               printing of
                                                                                               eyeglass frames
                                                                                               for the trade)
323113...........  Commercial Screen             N           500           500         *2396  Automotive
                    Printing.                                                                  Trimmings,
                                                                                               Apparel Findings,
                                                                                               and Related
                                                                                               Products
                                                                                               (printing and
                                                                                               embossing on
                                                                                               fabric articles)
                                                                           500         *2759  Commercial
                                                                                               Printing, NEC
                                                                                               (screen printing)
                                                                           500         *2771  Greeting Cards
                                                                                               (screen printing
                                                                                               of greeting
                                                                                               cards)
                                                                           500         *2782  Blankbooks, Loose-
                                                                                               leaf Binders and
                                                                                               Devices (screen
                                                                                               printing of
                                                                                               checkbooks)

[[Page 57210]]

                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (screen printing
                                                                                               of eyeglass
                                                                                               frames for the
                                                                                               trade)
323114...........  Quick Printing....            N           500           500         *2752  Commercial
                                                                                               Printing,
                                                                                               Lithographic
                                                                                               (quick printing)
                                                                           500         *2759  Commercial
                                                                                               Printing, NEC
                                                                                               (quick printing)
323115...........  Digital Printing..            N           500           500         *2759  Commercial
                                                                                               Printing, NEC
                                                                                               (digital
                                                                                               printing, except
                                                                                               quick printing)
323116...........  Manifold Business             E           500           500          2761  Manifold Business
                    Form Printing.                                                             Forms
323117...........  Book Printing.....            E           500           500          2732  Book Printing
323118...........  Blankbook, Loose-             R           500           500         *2782  Blankbooks, Loose-
                    leaf Binder and                                                            leaf Binders and
                    Device                                                                     Devices (except
                    Manufacturing.                                                             checkbooks)
323119...........  Other Commercial              R           500           500         *2759  Commercial
                    Printing.                                                                  Printing, NEC
                                                                                               (other commercial
                                                                                               printing except
                                                                                               quick printing)
                                                                           500         *2771  Greeting Cards
                                                                                               (other printing
                                                                                               of greeting
                                                                                               cards)
                                                                           500         *2782  Blankbooks, Loose-
                                                                                               leaf Binders and
                                                                                               Devices (other
                                                                                               printing of
                                                                                               checkbooks)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (other printing
                                                                                               of eyeglass
                                                                                               frames for the
                                                                                               trade)
323121...........  Tradebinding and              E           500           500          2789  Bookbinding and
                    Related Work.                                                              Related Work
323122...........  Prepress Services.            R           500           500          2791  Typesetting
                                                                           500          2796  Platemaking and
                                                                                               Related Services
----------------------------------------------------------------------------------------------------------------
                           Subsector 324 -- Petroleum and Coal Products Manufacturing
----------------------------------------------------------------------------------------------------------------
32411............  Petroleum                     E     \4\ 1,500     \4\ 1,500          2911  Petroleum Refining
                    Refineries.
324121...........  Asphalt Paving                E           500           500          2951  Asphalt Paving
                    Mixture and Block                                                          Mixtures and
                    Manufacturing.                                                             Blocks
324122...........  Asphalt Shingle               E           750           750          2952  Asphalt Felts and
                    and Coating                                                                Coatings
                    Materials
                    Manufacturing.
324191...........  Petroleum                     E           500           500          2992  Lubricating Oils
                    Lubricating Oil                                                            and Greases
                    and Grease
                    Manufacturing.
324199...........  All Other                     R           500           500          2999  Products of
                    Petroleum and                                                              Petroleum and
                    Coal Products                                                              Coal, NEC
                    Manufacturing.
                                                                         1,000         *3312  Blast Furnaces and
                                                                                               Steel Mills (coke
                                                                                               ovens)
----------------------------------------------------------------------------------------------------------------
                                     Subsector 325 -- Chemical Manufacturing
----------------------------------------------------------------------------------------------------------------
32511............  Petrochemical                 N         1,000           750         *2865  Cyclic Organic
                    Manufacturing.                                                             Crudes and
                                                                                               Intermediates,
                                                                                               and Organic Dyes
                                                                                               and Pigments
                                                                                               (aromatics)
                                                                         1,000         *2869  Industrial Organic
                                                                                               Chemicals, NEC
                                                                                               (aliphatics)
32512............  Industrial Gas                R         1,000         1,000          2813  Industrial Gases
                    Manufacturing.
                                                                         1,000         *2869  Industrial Organic
                                                                                               Chemicals, NEC
                                                                                               (fluorocarbon
                                                                                               gases)
325131...........  Inorganic Dye and             N         1,000         1,000         *2816  Inorganic Pigments
                    Pigment                                                                    (except bone and
                    Manufacturing.                                                             lamp black)
                                                                         1,000         *2819  Industrial
                                                                                               Inorganic
                                                                                               Chemicals, NEC
                                                                                               (inorganic dyes)
325132...........  Synthetic Organic             N           750           750         *2865  Cyclic Organic
                    Dye and Pigment                                                            Crudes and
                    Manufacturing.                                                             Intermediates,
                                                                                               and Organic Dyes
                                                                                               and Pigments
                                                                                               (organic dyes and
                                                                                               pigments)
325181...........  Alkalies and                  E         1,000         1,000          2812  Alkalies and
                    Chlorine                                                                   Chlorine
                    Manufacturing.
325182...........  Carbon Black                  R           500         1,000         *2816  Inorganic pigments
                    Manufacturing.                                                             (bone and lamp
                                                                                               black)
                                                                           500          2895  Carbon Black

[[Page 57211]]

325188...........  All Other Basic               R         1,000         1,000         *2819  Industrial
                    Inorganic                                                                  Inorganic
                    Chemical                                                                   Chemicals, NEC
                    Manufacturing.                                                             (except activated
                                                                                               carbon and
                                                                                               charcoal,
                                                                                               alumina, and
                                                                                               inorganic
                                                                                               industrial dyes)
                                                                         1,000         *2869  Industrial Organic
                                                                                               Chemicals, NEC
                                                                                               (carbon
                                                                                               bisulfide)
325191...........  Gum and Wood                  E           500           500          2861  Gum and Wood
                    Chemical                                                                   Chemicals
                    Manufacturing.
325192...........  Cyclic Crude and              R           750           750         *2865  Cyclic Organic
                    Intermediate                                                               Crudes and
                    Manufacturing.                                                             Intermediates and
                                                                                               Organic Dyes and
                                                                                               Pigments (except
                                                                                               aromatics and
                                                                                               organic dyes and
                                                                                               pigments)
325193...........  Ethyl Alcohol                 N         1,000         1,000         *2869  Industrial Organic
                    Manufacturing.                                                             Chemicals (ethyl
                                                                                               alcohol)
325199...........  All Other Basic               R         1,000         1,000         *2869  Industrial Organic
                    Organic Chemical                                                           Chemicals, NEC
                    Manufacturing.                                                             (except
                                                                                               aliphatics,
                                                                                               carbon bisulfide,
                                                                                               ethyl alcohol,
                                                                                               and fluorocarbon
                                                                                               gases)
                                                                           500         *2899  Chemical and
                                                                                               Chemical
                                                                                               Preparations, NEC
                                                                                               (fatty acids)
325211...........  Plastics Material             E           750           750          2821  Plastics
                    and Resin                                                                  Materials,
                    Manufacturing.                                                             Synthetic and
                                                                                               Resins, and
                                                                                               Nonvulcanizable
                                                                                               Elastomers
325212...........  Synthetic Rubber              E         1,000         1,000          2822  Synthetic Rubber
                    Manufacturing.
325221...........  Cellulosic Organic            E         1,000         1,000          2823  Cellulosic Manmade
                    Fiber                                                                      Fibers
                    Manufacturing.
325222...........  Noncellulosic                 E         1,000         1,000          2824  Manmade Organic
                    Organic Fiber                                                              Fibers, Except
                    Manufacturing.                                                             Cellulosic
325311...........  Nitrogenous                   E         1,000         1,000          2873  Nitrogenous
                    Fertilizer                                                                 Fertilizers
                    Manufacturing.
325312...........  Phosphatic                    E           500           500          2874  Phosphatic
                    Fertilizer                                                                 Fertilizers
                    Manufacturing.
325314...........  Fertilizer (Mixing            E           500           500          2875  Fertilizers,
                    Only)                                                                      Mixing Only
                    Manufacturing.
32532............  Pesticide and                 E           500           500          2879  Pesticides and
                    Other                                                                      Agricultural
                    Agricultural                                                               Chemicals, NEC
                    Chemical
                    Manufacturing.
325411...........  Medicinal and                 E           750           750          2833  Medicinal
                    Botanical                                                                  Chemicals and
                    Manufacturing.                                                             Botanical
                                                                                               Products
325412...........  Pharmaceutical                R           750           750          2834  Pharmaceutical
                    Preparation                                                                Preparations
                    Manufacturing.
                                                                           500         *2835  In-Vitro and In-
                                                                                               Vivo Diagnostic
                                                                                               Substances
                                                                                               (except in-vitro
                                                                                               diagnostic)
325413...........  In-Vitro                      N           500           500         *2835  In-Vitro and In-
                    Diagnostic                                                                 Vivo Diagnostic
                    Substance                                                                  Substances (in-
                    Manufacturing.                                                             vitro diagnostic
                                                                                               substances)
325414...........  Biological Product            E           500           500          2836  Biological
                    (except                                                                    Products, Except
                    Diagnostic)                                                                Diagnostic
                    Manufacturing.                                                             Substance
32551............  Paint and Coating             R           500           500          2851  Paints, Varnishes,
                    Manufacturing.                                                             Lacquers, Enamels
                                                                                               and Allied
                                                                                               Products
                                                                           500         *2899  Chemicals and
                                                                                               Chemical
                                                                                               Preparations, NEC
                                                                                               (frit)
32552............  Adhesive                      E           500           500          2891  Adhesives and
                    Manufacturing.                                                             Sealants
325611...........  Soap and Other                R           750           750          2841  Soaps and Other
                    Detergent                                                                  Detergents,
                    Manufacturing.                                                             Except Specialty
                                                                                               Cleaners
                                                                           500         *2844  Toilet
                                                                                               Preparations
                                                                                               (toothpaste)
325612...........  Polish and Other              E           500           500          2842  Specialty
                    Sanitation Good                                                            Cleaning,
                    Manufacturing.                                                             Polishing, and
                                                                                               Sanitary
                                                                                               Preparations
325613...........  Surface Active                E           500           500          2843  Surface Active
                    Agent                                                                      Agents, Finishing
                    Manufacturing.                                                             Agents,
                                                                                               Sulfonated Oils,
                                                                                               and Assistants
32562............  Toilet Preparation            R           500           500         *2844  Perfumes,
                    Manufacturing.                                                             Cosmetics, and
                                                                                               Other Toilet
                                                                                               Preparations
                                                                                               (except
                                                                                               toothpaste)
32591............  Printing Ink                  E           500           500          2893  Printing Ink
                    Manufacturing.
32592............  Explosives                    E           750           750          2892  Explosives
                    Manufacturing.

[[Page 57212]]

325991...........  Custom Compounding            E           500           500          3087  Custom Compounding
                    of Purchased                                                               of Purchased
                    Resin.                                                                     Plastics Resin
325992...........  Photographic Film,            N           500           500         *3861  Photographic
                    Paper, Plate and                                                           Equipment and
                    Chemical                                                                   Supplies
                    Manufacturing.                                                             (photographic
                                                                                               films, paper,
                                                                                               plates and
                                                                                               chemicals)
325998...........  All Other Chemical            R           500         1,000         *2819  Industrial
                    Product and                                                                Inorganic
                    Preparation                                                                Chemicals, NEC
                    Manufacturing.                                                             (activated carbon
                                                                                               and charcoal)
                                                                           500         *2899  Chemicals and
                                                                                               Chemical
                                                                                               Preparations, NEC
                                                                                               (except frit and
                                                                                               table salt)
                                                                           500         *3952  Lead Pencils and
                                                                                               Art Goods
                                                                                               (drawing inks and
                                                                                               india ink)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (matches)
----------------------------------------------------------------------------------------------------------------
                           Subsector 326 -- Plastics and Rubber Products Manufacturing
----------------------------------------------------------------------------------------------------------------
326111...........  Unsupported                   N           500           500         *2673  Plastics, Foil,
                    Plastics Bag                                                               and Coated Paper
                    Manufacturing.                                                             Bags (plastics
                                                                                               bags)
326112...........  Unsupported                   N           500           500         *2671  Packaging Paper
                    Plastics                                                                   and Plastics
                    Packaging Film                                                             Film, Coated, and
                    and Sheet                                                                  Laminated
                    Manufacturing.                                                             (plastics
                                                                                               packaging film
                                                                                               and sheet)
326113...........  Unsupported                   E           500           500          3081  Unsupported
                    Plastics Film and                                                          Plastics Film and
                    Sheet (except                                                              Sheets
                    Packaging)
                    Manufacturing.
326121...........  Unsupported                   R           500           500          3082  Unsupported
                    Plastics Profile                                                           Plastics Profile
                    Shape                                                                      Shapes
                    Manufacturing.
                                                                           500         *3089  Plastics Product,
                                                                                               NEC (plastics
                                                                                               sausage casings)
326122...........  Plastics Pipe and             R           500           500          3084  Plastics Pipe
                    Pipe Fitting
                    Manufacturing.
                                                                           500         *3089  Plastics Products,
                                                                                               NEC (pipe
                                                                                               fittings)
32613............  Laminated Plastics            E           500           500          3083  Laminated Plastics
                    Plate, Sheet and                                                           Plate, Sheet and
                    Shape                                                                      Profile Shapes
                    Manufacturing.
32614............  Polystyrene Foam              N           500           500         *3086  Plastics Foam
                    Product                                                                    Products
                    Manufacturing.                                                             (polystyrene foam
                                                                                               products)
32615............  Urethane and Other            N           500           500         *3086  Plastics Foam
                    Foam Product                                                               Products
                    (except                                                                    (urethane foam
                    Polystyrene)                                                               products)
                    Manufacturing.
32616............  Plastics Bottle               E           500           500          3085  Plastics Bottles
                    Manufacturing.
326191...........  Plastics Plumbing             E           500           500          3088  Plastics Plumbing
                    Fixture                                                                    Fixtures
                    Manufacturing.
326192...........  Resilient Floor               R           750           500         *3069  Fabricated Rubber
                    Covering                                                                   Products, NEC
                    Manufacturing.                                                             (rubber resilient
                                                                                               floor coverings)
                                                                           750          3996  Linoleum,
                                                                                               Asphalted-Felt-
                                                                                               Base, and Other
                                                                                               Hard Surface
                                                                                               Floor Coverings,
                                                                                               NEC
326199...........  All Other Plastics            R           500           500         *3089  Plastics Products,
                    Product                                                                    NEC (except
                    Manufacturing.                                                             plastics pipe
                                                                                               fittings and
                                                                                               plastics sausage
                                                                                               casings)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (plastics
                                                                                               products such as
                                                                                               combs, hair
                                                                                               curlers, etc.)
326211...........  Tire Manufacturing            E     \5\ 1,000     \5\ 1,000          3011  Tires and Inner
                    (except                                                                    Tubes
                    Retreading).
326212...........  Tire Retreading...            N           500         $10.5         *7534  Tire Retreading
                                                                                               and Repair Shops
                                                                                               (rebuilding)
32622............  Rubber and                    E           500           500          3052  Rubber and
                    Plastics Hoses                                                             Plastics Hose and
                    and Belting                                                                Belting
                    Manufacturing.
326291...........  Rubber Product                E           500           500          3061  Molded, Extruded,
                    Manufacturing for                                                          and Lathe-Cut
                    Mechanical Use.                                                            Mechanical Rubber
                                                                                               Goods

[[Page 57213]]

326299...........  All Other Rubber              R           500           500         *3069  Fabricated Rubber
                    Product                                                                    Products, NEC
                    Manufacturing.                                                             (except
                                                                                               rubberized fabric
                                                                                               and rubber
                                                                                               resilient floor
                                                                                               covering)
----------------------------------------------------------------------------------------------------------------
                           Subsector 327 -- Nonmetallic Mineral Product Manufacturing
----------------------------------------------------------------------------------------------------------------
327111...........  Vitreous China                E           750           750          3261  Vitreous China
                    Plumbing Fixtures                                                          Plumbing Fixtures
                    and China and                                                              and China and
                    Earthenware                                                                Earthenware
                    Bathroom                                                                   Fittings and
                    Accessories                                                                Bathroom
                    Manufacturing.                                                             Accessories
327112...........  Vitreous China,               N           500           500          3262  Vitreous China
                    Fine Earthenware                                                           Table and Kitchen
                    and Other Pottery                                                          Articles
                    Product
                    Manufacturing.
                                                                           500          3263  Fine Earthenware
                                                                                               (Whiteware) Table
                                                                                               and Kitchen
                                                                                               Articles
                                                                           500          3269  Pottery Products,
                                                                                               NEC
327113...........  Porcelain                     E           500           500          3264  Porcelain
                    Electrical Supply                                                          Electrical
                    Manufacturing.                                                             Supplies
327121...........  Brick and                     E           500           500          3251  Brick and
                    Structural Clay                                                            Structural Clay
                    Tile                                                                       Tile
                    Manufacturing.
327122...........  Ceramic Wall and              E           500           500          3253  Ceramic Wall and
                    Floor Tile                                                                 Floor Tile
                    Manufacturing.
327123...........  Other Structural              E           500           500          3259  Structural Clay
                    Clay Product                                                               Products, NEC
                    Manufacturing.
327124...........  Clay Refractory               E           500           500          3255  Clay Refractories
                    Manufacturing.
327125...........  Nonclay Refractory            E           750           750          3297  Nonclay
                    Manufacturing.                                                             Refractories
327211...........  Flat Glass                    E         1,000         1,000          3211  Flat Glass
                    Manufacturing.
327212...........  Other Pressed and             E           750           750          3229  Pressed and Blown
                    Blown Glass and                                                            Glass and
                    Glassware                                                                  Glassware, NEC
                    Manufacturing.
327213...........  Glass Container               E           750           750          3221  Glass Containers
                    Manufacturing.
327215...........  Glass Product                 E           500           500          3231  Glass Products
                    Manufacturing                                                              Made of Purchased
                    Made of Purchased                                                          Glass
                    Glass.
32731............  Cement                        E           750           750          3241  Cement, Hydraulic
                    Manufacturing.
32732............  Ready-Mix Concrete            E           500           500          3273  Ready-Mixed
                    Manufacturing.                                                             Concrete
327331...........  Concrete Block and            E           500           500          3271  Concrete Block and
                    Brick                                                                      Brick
                    Manufacturing.
327332...........  Concrete Pipe                 N           500           500         *3272  Concrete Products,
                    Manufacturing.                                                             Except Block and
                                                                                               Brick (concrete
                                                                                               pipe)
32739............  Other Concrete                N           500           500         *3272  Concrete Products,
                    Product                                                                    Except Block and
                    Manufacturing.                                                             Brick (concrete
                                                                                               products, except
                                                                                               dry mix concrete
                                                                                               and pipe)
32741............  Lime Manufacturing            E           500           500          3274  Lime
32742............  Gypsum Product                R         1,000         1,000          3275  Gypsum Products
                    Manufacturing.
                                                                           500         *3299  Nonmetallic
                                                                                               Mineral Products,
                                                                                               NEC (moldings,
                                                                                               ornamental and
                                                                                               architectural
                                                                                               plaster work)
32791............  Abrasive Product              R           500           500         *3291  Abrasive Products
                    Manufacturing.                                                             (except steel
                                                                                               wool with or
                                                                                               without soap)
327991...........  Cut Stone and                 E           500           500          3281  Cut Stone and
                    Stone Product                                                              Stone Products
                    Manufacturing.
327992...........  Ground or Treated             E           500           500          3295  Minerals and
                    Mineral and Earth                                                          Earths, Ground or
                    Manufacturing.                                                             Otherwise Treated
327993...........  Mineral Wool                  E           750           750          3296  Mineral Wool
                    Manufacturing.
327999...........  All Other                     R           500           500         *3272  Concrete Products,
                    Miscellaneous                                                              Except Block and
                    Nonmetallic                                                                Brick (dry
                    Mineral Product                                                            mixture concrete)
                    Manufacturing.
                                                                           750         *3292  Asbestos Products
                                                                                               (except brake
                                                                                               pads and linings)
                                                                           500         *3299  Nonmetallic
                                                                                               Mineral Products,
                                                                                               NEC (except
                                                                                               moldings,
                                                                                               ornamental and
                                                                                               architectural
                                                                                               plaster work)
----------------------------------------------------------------------------------------------------------------

[[Page 57214]]

                                  Subsector 331 -- Primary Metal Manufacturing
----------------------------------------------------------------------------------------------------------------
331111...........  Iron and Steel                N         1,000         1,000         *3312  Steel Works, Blast
                    Mills.                                                                     Furnaces
                                                                                               (Including Coke
                                                                                               Ovens), and
                                                                                               Rolling Mills
                                                                                               (except coke
                                                                                               ovens not
                                                                                               integrated with
                                                                                               steel mills)
                                                                           750         *3399  Primary Metal
                                                                                               Products, NEC
                                                                                               (ferrous powder,
                                                                                               paste, flakes,
                                                                                               etc.)
331112...........  Electrometallurgic            R           750           750         *3313  Electrometallurgic
                    al Ferroalloy                                                              al Products,
                    Product                                                                    Except Steel
                    Manufacturing.                                                             (ferroalloys)
33121............  Iron and Steel                E         1,000         1,000          3317  Steel Pipe and
                    Pipe and Tube                                                              Tubes
                    Manufacturing
                    from Purchased
                    Steel.
331221...........  Cold-Rolled Steel             E         1,000         1,000          3316  Cold-Rolled Steel
                    Shape                                                                      Sheet, Strip and
                    Manufacturing.                                                             Bars
331222...........  Steel Wire Drawing            R         1,000         1,000         *3315  Steel Wiredrawing
                                                                                               and Steel Nails
                                                                                               and Spikes (steel
                                                                                               wire drawing)
331311...........  Alumina Refining..            N         1,000         1,000         *2819  Industrial
                                                                                               Inorganic
                                                                                               Chemicals, NEC
                                                                                               (alumina)
331312...........  Primary Aluminum              E         1,000         1,000          3334  Primary Production
                    Production.                                                                of Aluminum
331314...........  Secondary Smelting            N           750           500         *3341  Secondary Smelting
                    and Alloying of                                                            and Refining of
                    Aluminum.                                                                  Nonferrous Metals
                                                                                               (aluminum)
                                                                           750         *3399  Primary Metal
                                                                                               Products, NEC
                                                                                               (aluminum powder,
                                                                                               paste, flakes,
                                                                                               etc.)
331315...........  Aluminum Sheet,               E           750           750          3353  Aluminum Sheet,
                    Plate and Foil                                                             Plate, and Foil
                    Manufacturing.
331316...........  Aluminum Extruded             E           750           750          3354  Aluminum Extruded
                    Product                                                                    Products
                    Manufacturing.
331319...........  Other Aluminum                R           750           750          3355  Aluminum Rolling
                    Rolling and                                                                and Drawing, NEC
                    Drawing.
                                                                         1,000         *3357  Drawing and
                                                                                               Insulating of
                                                                                               Nonferrous Wire
                                                                                               (aluminum wire
                                                                                               drawing)
331411...........  Primary Smelting              E         1,000         1,000          3331  Primary Smelting
                    and Refining of                                                            and Refining of
                    Copper.                                                                    Copper
331419...........  Primary Smelting              E           750           750          3339  Primary Smelting
                    and Refining of                                                            and Refining of
                    Nonferrous Metal                                                           Nonferrous
                    (except Copper                                                             Metals, Except
                    and Aluminum).                                                             Copper and
                                                                                               Aluminum
331421...........  Copper Rolling,               E           750           750          3351  Rolling, Drawing,
                    Drawing and                                                                and Extruding of
                    Extruding.                                                                 Copper
331422...........  Copper Wire                   N         1,000         1,000         *3357  Drawing and
                    (except                                                                    Insulating of
                    Mechanical)                                                                Nonferrous Wire
                    Drawing.                                                                   (copper wire
                                                                                               drawing)
331423...........  Secondary                     R           750           500         *3341  Secondary Smelting
                    Smelting,                                                                  and Refining of
                    Refining, and                                                              Nonferrous Metals
                    Alloying of                                                                (copper)
                    Copper.
                                                                           750         *3399  Primary Metal
                                                                                               Products, NEC
                                                                                               (copper powders,
                                                                                               flakes, paste,
                                                                                               etc.)
331491...........  Nonferrous Metal              R           750           750          3356  Rolling, Drawing
                    (except Copper                                                             and Extruding of
                    and Aluminum)                                                              Nonferrous
                    Rolling, Drawing                                                           Metals, Except
                    and Extruding.                                                             Copper and
                                                                                               Aluminum
                                                                         1,000         *3357  Drawing and
                                                                                               Insulating of
                                                                                               Nonferrous Wire
                                                                                               (wire drawing
                                                                                               except copper or
                                                                                               aluminum)
331492...........  Secondary                     N           750           750         *3313  Electrometallurgic
                    Smelting,                                                                  al Products,
                    Refining, and                                                              Except Steel
                    Alloying of                                                                (except copper
                    Nonferrous Metal                                                           and aluminum)
                    (except Copper
                    and Aluminum).
                                                                           500         *3341  Secondary Smelting
                                                                                               and Reining of
                                                                                               Nonferrous Metals
                                                                                               (except copper
                                                                                               and aluminum)
                                                                           750         *3399  Primary Metal
                                                                                               Products, NEC
                                                                                               (except copper
                                                                                               and aluminum)
331511...........  Iron Foundries....            R           500           500          3321  Gray and Ductile
                                                                           500          3322   Iron Foundries
                                                                                              Malleable Iron
                                                                                               Foundries

[[Page 57215]]

331512...........  Steel Investment              E           500           500          3324  Steel Investment
                    Foundries.                                                                 Foundries
331513...........  Steel Foundries,              E           500           500          3325  Steel Foundries,
                    (except                                                                    NEC
                    Investment).
331521...........  Aluminum Die-                 E           500           500          3363  Aluminum Die-
                    Casting Foundries.                                                         Castings
331522...........  Nonferrous (except            E           500           500          3364  Nonferrous Die-
                    Aluminum) Die-                                                             Castings, Except
                    Casting Foundries.                                                         Aluminum
331524...........  Aluminum Foundries            E           500           500          3365  Aluminum Foundries
                    (except Die-
                    Casting).
331525...........  Copper Foundries              E           500           500          3366  Copper Foundries
                    (except Die-
                    Casting).
331528...........  Other Nonferrous              E           500           500          3369  Nonferrous
                    Foundries (except                                                          Foundries, Except
                    Die-Casting).                                                              Aluminum and
                                                                                               Copper
----------------------------------------------------------------------------------------------------------------
                             Subsector 332 -- Fabricated Metal Product Manufacturing
----------------------------------------------------------------------------------------------------------------
332111...........  Iron and Steel                E           500           500          3462  Iron and Steel
                    Forging.                                                                   Forgings
332112...........  Nonferrous Forging            E           500           500          3463  Nonferrous
                                                                                               Forgings
332114...........  Custom Roll                   N           500           500         *3449  Miscellaneous
                    Forming.                                                                   Structural Metal
                                                                                               Work (custom roll
                                                                                               forming)
332115...........  Crown and Closure             E           500           500          3466  Crowns and
                    Manufacturing.                                                             Closures
332116...........  Metal Stamping....            N           500           500         *3469  Metal Stampings,
                                                                                               NEC (except
                                                                                               kitchen utensils,
                                                                                               pots and pans for
                                                                                               cooking and
                                                                                               coins)
332117...........  Powder Metallurgy             N           500           500         *3499  Fabricated Metal
                    Part                                                                       Products, NEC
                    Manufacturing.                                                             (powder
                                                                                               metallurgy)
332211...........  Cutlery and                   N           500           500          3421  Cutlery
                    Flatware (except
                    Precious)
                    Manufacturing.
                                                                           500         *3914  Silverware, Plated
                                                                                               Ware, and
                                                                                               Stainless Steel
                                                                                               Ware (cutlery and
                                                                                               flatware except
                                                                                               precious)
                   Hand and Edge Tool            R           500           500          3423  Hand and Edge
                    Manufacturing.                                                             Tools, Except
                                                                                               Machine Tools and
                                                                                               Handsaws
                                                                           500         *3523  Farm Machinery and
                                                                                               Equipment (hand
                                                                                               hair clippers for
                                                                                               animals)
                                                                           500         *3524  Lawn and Garden
                                                                                               Tractors and Home
                                                                                               Lawn and Garden
                                                                                               Equipment
                                                                                               (nonpowered
                                                                                               lawnmowers)
                                                                           500         *3545  Cutting Tools,
                                                                                               Machine Tools
                                                                                               Accessories, and
                                                                                               Machinist
                                                                                               Precision
                                                                                               Measuring Devices
                                                                                               (precision
                                                                                               measuring
                                                                                               devices)
                                                                           500         *3799  Transportation
                                                                                               Equipment, NEC
                                                                                               (wheelbarrows)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (tape measures)
332213...........  Saw Blade and                 E           500           500          3425  Saw Blades and
                    Handsaw                                                                    Handsaws
                    Manufacturing.
332214...........  Kitchen Utensil,              N           500           500         *3469  Metal Stampings,
                    Pot and Pan                                                                NEC (kitchen
                    Manufacturing.                                                             utensils, pots,
                                                                                               and pans for
                                                                                               cooking)
3323.............  Architectural and
                    Structural Metals
                    Manufacturing
33231............  Plate Work and
                    Fabricated
                    Structural
                    Product
                    Manufacturing
332311...........  Prefabricated                 E           500           500          3448  Prefabricated
                    Metal Building                                                             Metal Buildings
                    and Component                                                              and Components
                    Manufacturing.
332312...........  Fabricated                    R           500           500          3441  Fabricated
                    Structural Metal                                                           Structural Metal
                    Manufacturing.
                                                                           500         *3449  Miscellaneous
                                                                                               Structural Metal
                                                                                               Work (fabricated
                                                                                               bar joists and
                                                                                               concrete
                                                                                               reinforcing bars)
332313...........  Plate Work                    N           500           500         *3443  Fabricated Plate
                    Manufacturing.                                                             Work (Boiler
                                                                                               Shops)
                                                                                               (fabricated plate
                                                                                               work and metal
                                                                                               weldments)
332321...........  Metal Window and              R           500           500          3442  Metal Doors, Sash,
                    Door                                                                       Frames, Molding
                    Manufacturing.                                                             and Trim

[[Page 57216]]

                                                                           500         *3449  Miscellaneous
                                                                                               Structural Metal
                                                                                               Work (curtain
                                                                                               wall)
332322...........  Sheet Metal Work              R           500           500         *3444  Sheet Metal Work
                    Manufacturing.                                                             (ducts, flumes,
                                                                                               flooring, siding,
                                                                                               dampers, etc.)
332323...........  Ornamental and                R           500           500          3446  Architectural and
                    Architectural                                                              Ornamental Metal
                    Metal Work                                                                 Work
                    Manufacturing.
                                                                           500         *3449  Miscellaneous
                                                                                               Structural Metal
                                                                                               Work (metal
                                                                                               plaster bases)
                                                                           500         *3523  Farm Machinery and
                                                                                               Equipment
                                                                                               (corrals, stalls,
                                                                                               and holding
                                                                                               gates)
33241............  Power Boiler and              N           500           500         *3443  Fabricated Plate
                    Heat Exchanger                                                             Work (Boiler
                    Manufacturing.                                                             Shops) (power
                                                                                               boilers and heat
                                                                                               exchangers)
33242............  Metal Tank (Heavy             N           500           500         *3443  Fabricated Plate
                    Gauge)                                                                     Work (Boiler
                    Manufacturing.                                                             Shops) (heavy
                                                                                               gauge tanks)
33243............  Metal Can, Box,
                    and Other Metal
                    Container (Light
                    Gauge)
                    Manufacturing
332431...........  Metal Can                     E         1,000         1,000          3411  Metal Cans
                    Manufacturing.
332439...........  Other Metal                   R           500           500          3412  Metal Shipping
                    Container                                                                  Barrels, Drums,
                    Manufacturing.                                                             Kegs, and Pails
                                                                           500         *3429  Hardware, NEC
                                                                                               (vacuum and
                                                                                               insulated
                                                                                               bottles, jugs,
                                                                                               and chests)
                                                                           500         *3444  Sheet Metal Work
                                                                                               (metal bins and
                                                                                               vats)
                                                                           500         *3499  Fabricated Metal
                                                                                               Products, NEC
                                                                                               (metal boxes)
                                                                           750         *3537  Industrial Trucks,
                                                                                               Tractors,
                                                                                               Trailers, and
                                                                                               Stackers (metal
                                                                                               air cargo
                                                                                               containers)
33251............  Hardware                      R           500           500         *3429  Hardware, NEC
                    Manufacturing.                                                             (hardware, except
                                                                                               hose nozzles, and
                                                                                               vacuum and
                                                                                               insulated
                                                                                               bottles, jugs and
                                                                                               chests)
                                                                           500         *3499  Fabricated Metal
                                                                                               Products, NEC
                                                                                               (safe and vault
                                                                                               locks)
332611...........  Spring (Heavy                 E           500           500          3493  Steel Springs,
                    Gauge)                                                                     Except Wire
                    Manufacturing.
332612...........  Spring (Light                 R           500           500         *3495  Wire Springs
                    Gauge)                                                                     (except watch and
                    Manufacturing.                                                             clock springs)
332618...........  Other Fabricated              R           500         1,000         *3315  Steel Wiredrawing
                    Wire Product                                                               and Steel Nails
                    Manufacturing.                                                             and Spikes
                                                                                               (nails, spikes,
                                                                                               paper clips and
                                                                                               wire not made in
                                                                                               wiredrawing
                                                                                               plants)
                                                                           750         *3399  Primary Metal
                                                                                               Products, NEC
                                                                                               (nonferrous
                                                                                               nails, brads,
                                                                                               staples, etc.)
                                                                           500          3496  Miscellaneous
                                                                                               Fabricated Wire
                                                                                               Products
33271............  Machine Shops.....            N           500           500         *3599  Industrial and
                                                                                               Commercial
                                                                                               Machinery and
                                                                                               Equipment, NEC
                                                                                               (machine shops)
332721...........  Precision Turned              E           500           500          3451  Screw Machine
                    Product                                                                    Products
                    Manufacturing.
332722...........  Bolt, Nut, Screw,             E           500           500          3452  Bolts, Nuts,
                    Rivet and Washer                                                           Screws, Rivets,
                    Manufacturing.                                                             and Washers
332811...........  Metal Heat                    E           750           750          3398  Metal Heat
                    Treating.                                                                  Treating
332812...........  Metal Coating,                R           500           500         *3479  Coating,
                    Engraving (except                                                          Engraving, and
                    Jewelry and                                                                Allied Services,
                    Silverware), and                                                           NEC (except
                    Allied Services                                                            jewelry,
                    to Manufacturers.                                                          silverware, and
                                                                                               flatware
                                                                                               engraving and
                                                                                               etching)
332813...........  Electroplating,               R           500           750         *3399  Primary Metal
                    Plating,                                                                   Products, NEC
                    Polishing,                                                                 (laminating
                    Anodizing and                                                              steel)
                    Coloring.

[[Page 57217]]

                                                                           500          3471  Electroplating,
                                                                                               Plating,
                                                                                               Polishing,
                                                                                               Anodizing, and
                                                                                               Coloring
332911...........  Industrial Valve              E           500           500          3491  Industrial Valves
                    Manufacturing.
332912...........  Fluid Power Valve             R           500           500          3492  Fluid Power Valves
                    and Hose Fitting                                                           and Hose Fittings
                    Manufacturing.
                                                                     \9\ 1,000         *3728  Aircraft Parts and
                                                                                               Auxiliary
                                                                                               Equipment, NEC
                                                                                               (fluid power
                                                                                               aircraft
                                                                                               subassemblies)
332913...........  Plumbing Fixture              R           500           500         *3432  Plumbing Fixture
                    Fitting and Trim                                                           Fittings and Trim
                    Manufacturing.                                                             (except shower
                                                                                               rods)
332919...........  Other Metal Valve             R           500           500         *3429  Hardware, NEC
                    and Pipe Fitting                                                           (hose nozzles)
                    Manufacturing.
                                                                           500         *3494  Valves and Pipe
                                                                                               Fittings, NEC
                                                                                               (except metal
                                                                                               pipe hangers and
                                                                                               supports)
                                                                           500         *3499  Fabricated Metal
                                                                                               Products, NEC
                                                                                               (metal aerosol
                                                                                               valves)
332991...........  Ball and Roller               E           750           750          3562  Ball and Roller
                    Bearing                                                                    Bearings
                    Manufacturing.
332992...........  Small Arms                    E         1,000         1,000          3482  Small Arms
                    Ammunition                                                                 Ammunition
                    Manufacturing.
332993...........  Ammunition (except            E         1,500         1,500          3483  Ammunition, Except
                    Small Arms)                                                                for Small Arms
                    Manufacturing.
332994...........  Small Arms                    E         1,000         1,000          3484  Small Arms
                    Manufacturing.
332995...........  Other Ordnance and            E           500           500          3489  Ordnance and
                    Accessories                                                                Accessories, NEC
                    Manufacturing.
332996...........  Fabricated Pipe               E           500           500          3498  Fabricated Pipe
                    and Pipe Fitting                                                           and Pipe Fittings
                    Manufacturing.
332997...........  Industrial Pattern            E           500           500          3543  Industrial
                    Manufacturing.                                                             Patterns
332998...........  Enameled Iron and             E           750           750          3431  Enameled Iron and
                    Metal Sanitary                                                             Metal Sanitary
                    Ware                                                                       Ware
                    Manufacturing.
332999...........  All Other                     R           500           500         *3291  Abrasive Products
                    Miscellaneous                                                              (steel wool with
                    Fabricated Metal                                                           or without soap)
                    Product
                    Manufacturing.
                                                                           500         *3432  Plumbing Fixture
                                                                                               Fittings and Trim
                                                                                               (metal shower
                                                                                               rods)
                                                                           500         *3494  Valves and Pipe
                                                                                               Fittings, NEC
                                                                                               (metal pipe
                                                                                               hangers and
                                                                                               supports)
                                                                           500         *3497  Metal Foil and
                                                                                               Leaf (foil and
                                                                                               foil containers)
                                                                           500         *3499  Fabricated Metal
                                                                                               Products, NEC
                                                                                               (other metal
                                                                                               products)
                                                                           750         *3537  Industrial Trucks,
                                                                                               Tractors,
                                                                                               Trailers, and
                                                                                               Stackers (metal
                                                                                               pallets)
                                                                           500         *3599  Industrial and
                                                                                               Commercial
                                                                                               Machinery and
                                                                                               Equipment, NEC
                                                                                               (flexible metal
                                                                                               hose)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (other
                                                                                               miscellaneous
                                                                                               metal products,
                                                                                               such as combs,
                                                                                               hair curlers,
                                                                                               etc.)
----------------------------------------------------------------------------------------------------------------
                                    Subsector 333 -- Machinery Manufacturing
----------------------------------------------------------------------------------------------------------------
333111...........  Farm Machinery and            R           500           500         *3523  Farm Machinery and
                    Equipment                                                                  Equipment (except
                    Manufacturing.                                                             corrals, stalls,
                                                                                               holding gates,
                                                                                               hand clippers for
                                                                                               animals, and farm
                                                                                               conveyors/
                                                                                               elevators)
333112...........  Lawn and Garden               R           500           500         *3524  Lawn and Garden
                    Tractor and Home                                                           Tractors and Home
                    Lawn and Garden                                                            Lawn and Garden
                    Equipment                                                                  Equipment (except
                    Manufacturing.                                                             nonpowered
                                                                                               lawnmowers)

[[Page 57218]]

33312............  Construction                  R           750           750         *3531  Construction
                    Machinery                                                                  Machinery and
                    Manufacturing.                                                             Equipment (except
                                                                                               railway track
                                                                                               maintenance
                                                                                               equipment;
                                                                                               winches, aerial
                                                                                               work platforms;
                                                                                               and automotive
                                                                                               wreckers hoists)
333131...........  Mining Machinery              E           500           500          3532  Mining Machinery
                    and Equipment                                                              and Equipment,
                    Manufacturing.                                                             Except Oil and
                                                                                               Gas Field
                                                                                               Machinery and
                                                                                               Equipment
333132...........  Oil and Gas Field             E           500           500          3533  Oil and Gas Field
                    Machinery and                                                              Machinery and
                    Equipment                                                                  Equipment
                    Manufacturing.
33321............  Sawmill and                   E           500           500          3553  Woodworking
                    Woodworking                                                                Machinery
                    Machinery
                    Manufacturing.
33322............  Plastics and                  N           500           500         *3559  Special Industry
                    Rubber Industry                                                            Machinery, NEC
                    Machinery                                                                  (rubber and
                    Manufacturing.                                                             plastics
                                                                                               manufacturing
                                                                                               machinery)
333291...........  Paper Industry                E           500           500          3554  Paper Industries
                    Machinery                                                                  Machinery
                    Manufacturing.
333292...........  Textile Machinery             E           500           500          3552  Textile Machinery
                    Manufacturing.
333293...........  Printing Machinery            E           500           500          3555  Printing Trades
                    and Equipment                                                              Machinery and
                    Manufacturing.                                                             Equipment
333294...........  Food Product                  E           500           500          3556  Food Products
                    Machinery                                                                  Machinery
                    Manufacturing.
333295...........  Semiconductor                 N           500           500         *3559  Special Industry
                    Machinery                                                                  Machinery, NEC
                    Manufacturing.                                                             (semiconductor
                                                                                               machinery
                                                                                               manufacturing)
333298...........  All Other                     R           500           500         *3559  Special Industry
                    Industrial                                                                 Machinery, NEC
                    Machinery                                                                  (except rubber
                    Manufacturing.                                                             and plastics
                                                                                               manufacturing
                                                                                               machinery,
                                                                                               semiconductor
                                                                                               manufacturing
                                                                                               machinery, and
                                                                                               automotive
                                                                                               maintenance
                                                                                               equipment)
                                                                           500         *3639  Household
                                                                                               Appliances, NEC
                                                                                               (household sewing
                                                                                               machines)
333311...........  Automatic Vending             E           500           500          3581  Automatic Vending
                    Machine                                                                    Machines
                    Manufacturing.
333312...........  Commercial                    E           500           500          3582  Commercial
                    Laundry,                                                                   Laundry,
                    Drycleaning and                                                            Drycleaning and
                    Pressing Machine                                                           Pressing Machines
                    Manufacturing.
333313...........  Office Machinery              N         1,000         1,000         *3578  Calculating and
                    Manufacturing.                                                             Accounting
                                                                                               Machinery, Except
                                                                                               Electronic
                                                                                               Computers (except
                                                                                               point of sales
                                                                                               terminals and
                                                                                               funds transfer
                                                                                               devices)
                                                                           500         *3579  Office Machines,
                                                                                               NEC (except
                                                                                               timeclocks, time
                                                                                               stamps, pencil
                                                                                               sharpeners,
                                                                                               stapling
                                                                                               machines, etc.)
333314...........  Optical Instrument            E           500           500          3827  Optical
                    and Lens                                                                   Instruments and
                    Manufacturing.                                                             Lenses
333315...........  Photographic and              N           500           500         *3861  Photographic
                    Photocopying                                                               Equipment and
                    Equipment                                                                  Supplies (except
                    Manufacturing.                                                             photographic
                                                                                               film, paper,
                                                                                               plates and
                                                                                               chemicals)
333319...........  Other Commercial              R           500           500         *3559  Special Industry
                    and Service                                                                Machinery, NEC
                    Industry                                                                   (automotive
                    Machinery                                                                  maintenance
                    Manufacturing.                                                             equipment)
                                                                           500          3589  Service Industry
                                                                                               Machinery, NEC
                                                                           500         *3599  Industrial and
                                                                                               Commercial
                                                                                               Machinery and
                                                                                               Equipment, NEC
                                                                                               (carnival
                                                                                               amusement park
                                                                                               equipment)
                                                                           750         *3699  Electrical
                                                                                               Machinery,
                                                                                               Equipment and
                                                                                               Supplies, NEC
                                                                                               (electronic
                                                                                               teaching machines
                                                                                               and flight
                                                                                               simulators)

[[Page 57219]]

333411...........  Air Purification              N           500           500         *3564  Industrial and
                    Equipment                                                                  Commercial Fans
                    Manufacturing.                                                             and Blowers and
                                                                                               Air Purification
                                                                                               Equipment (air
                                                                                               purification
                                                                                               equipment)
333412...........  Industrial and                R           500           500         *3564  Industrial and
                    Commercial Fan                                                             Commercial Fans
                    and Blower                                                                 and Blowers and
                    Manufacturing.                                                             Air Purification
                                                                                               Equipment (fans
                                                                                               and blowers)
333414...........  Heating Equipment             R           500           500          3433  Heating Equipment,
                    (except Warm Air                                                           Except Electric
                    Furnaces)                                                                  and Warm Air
                    Manufacturing.                                                             Furnaces
                                                                           750         *3634  Electric
                                                                                               Housewares and
                                                                                               Fans (wall and
                                                                                               baseboard heating
                                                                                               units for
                                                                                               permanent
                                                                                               installation)
333415...........  Air-Conditioning              R           750           500         *3443  Fabricated Plate
                    and Warm Air                                                               Work (Boiler
                    Heating Equipment                                                          Shops) (metal
                    and Commercial                                                             cooling towers)
                    and Industrial
                    Refrigeration
                    Equipment
                    Manufacturing.
                                                                           750         *3585  Air-Conditioning
                                                                                               and Warm Air
                                                                                               Heating Equipment
                                                                                               and Commercial
                                                                                               and Industrial
                                                                                               Refrigeration
                                                                                               Equipment (except
                                                                                               motor vehicle air-
                                                                                               conditioning)
333511...........  Industrial Mold               R           500           500         *3544  Special Dies and
                    Manufacturing.                                                             Tools, Die Sets,
                                                                                               Jigs and
                                                                                               Fixtures, and
                                                                                               Industrial Molds
                                                                                               (industrial
                                                                                               molds)
333512...........  Machine Tool                  E           500           500          3541  Machine Tools,
                    (Metal Cutting                                                             Metal Cutting
                    Types)                                                                     Type
                    Manufacturing.
333513...........  Machine Tool                  E           500           500          3542  Machine Tools,
                    (Metal Forming                                                             Metal Forming
                    Types)                                                                     Type
                    Manufacturing.
333514...........  Special Die and               R           500           500         *3544  Special Dies and
                    Tool, Die Set,                                                             Tools, Die Sets,
                    Jig and Fixture                                                            Jigs and
                    Manufacturing.                                                             Fixtures, and
                                                                                               Industrial Molds
                                                                                               (except molds)
333515...........  Cutting Tool and              R           500           500         *3545  Cutting Tools,
                    Machine Tool                                                               Machine Tool
                    Accessory                                                                  Accessories, and
                    Manufacturing.                                                             Machinists'
                                                                                               Precision
                                                                                               Measuring Devices
                                                                                               (except precision
                                                                                               measuring
                                                                                               devices)
333516...........  Rolling Mill                  E           500           500          3547  Rolling Mill
                    Machinery and                                                              Machinery and
                    Equipment                                                                  Equipment
                    Manufacturing.
333518...........  Other Metalworking            E           500           500          3549  Metalworking
                    Machinery                                                                  Machinery, NEC
                    Manufacturing.
333611...........  Turbine and                   E         1,000         1,000          3511  Steam, Gas, and
                    Turbine Generator                                                          Hydraulic
                    Set Unit                                                                   Turbines, and
                    Manufacturing.                                                             Turbine Generator
                                                                                               Set Units
333612...........  Speed Changer,                E           500           500          3566  Speed Changers,
                    Industrial High-                                                           Industrial High-
                    Speed Drive and                                                            Speed Drives, and
                    Gear                                                                       Gears
                    Manufacturing.
333613...........  Mechanical Power              E           500           500          3568  Mechanical Power
                    Transmission                                                               Transmission
                    Equipment                                                                  Equipment, NEC
                    Manufacturing.
333618...........  Other Engine                  R         1,000         1,000         *3519  Internal
                    Equipment                                                                  Combustion
                    Manufacturing.                                                             Engines, NEC
                                                                                               (except
                                                                                               stationary engine
                                                                                               radiators)
                                                                           750         *3699  Electrical
                                                                                               Machinery,
                                                                                               Equipment and
                                                                                               Supplies, NEC
                                                                                               (outboard
                                                                                               electric motors)
333911...........  Pump and Pumping              R           500           500          3561  Pumps and Pumping
                    Equipment                                                                  Equipment
                    Manufacturing.
                                                                         1,000         *3743  Railroad Equipment
                                                                                               (locomotive fuel
                                                                                               lubricating or
                                                                                               cooling medium
                                                                                               pumps)
333912...........  Air and Gas                   E           500           500          3563  Air and Gas
                    Compressor                                                                 Compressors
                    Manufacturing.
333913...........  Measuring and                 E           500           500          3586  Measuring and
                    Dispensing Pump                                                            Dispensing Pumps
                    Manufacturing.
333921...........  Elevator and                  E           500           500          3534  Elevators and
                    Moving Stairway                                                            Moving Stairways
                    Manufacturing.

[[Page 57220]]

333922...........  Conveyor and                  R           500           500         *3523  Farm Machinery and
                    Conveying                                                                  Equipment (farm
                    Equipment                                                                  conveyors and
                    Manufacturing.                                                             elevators)
                                                                           500          3535  Conveyors and
                                                                                               Conveying
                                                                                               Equipment
333923...........  Overhead Traveling            R           500           500          3536  Overhead Traveling
                    Crane, Hoist and                                                           Cranes, Hoists,
                    Monorail System                                                            and Monorail
                    Manufacturing.                                                             Systems
                                                                           750         *3531  Construction
                                                                                               Machinery and
                                                                                               Equipment
                                                                                               (winches, aerial
                                                                                               work platforms,
                                                                                               and automobile
                                                                                               wrecker hoists)
333924...........  Industrial Truck,             R           750           750         *3537  Industrial Trucks,
                    Tractor, Trailer                                                           Tractors,
                    and Stacker                                                                Trailers, and
                    Machinery                                                                  Stackers (except
                    Manufacturing.                                                             metal pallets and
                                                                                               metal air cargo
                                                                                               containers)
333991...........  Power-Driven Hand             E           500           500          3546  Power-Driven
                    Tool                                                                       Handtools
                    Manufacturing.
333992...........  Welding and                   R           500           500         *3548  Electric and Gas
                    Soldering                                                                  Welding and
                    Equipment                                                                  Soldering
                    Manufacturing.                                                             Equipment (except
                                                                                               transformers for
                                                                                               arc-welding)
333993...........  Packaging                     E           500           500          3565  Packaging
                    Machinery                                                                  Machinery
                    Manufacturing.
333994...........  Industrial Process            E           500           500          3567  Industrial Process
                    Furnace and Oven                                                           Furnaces and
                    Manufacturing.                                                             Ovens
333995...........  Fluid Power                   E           500           500          3593  Fluid Power
                    Cylinder and                                                               Cylinders and
                    Actuator                                                                   Actuators
                    Manufacturing.
333996...........  Fluid Power Pump              E           500           500          3594  Fluid Power Pumps
                    and Motor                                                                  and Motors
                    Manufacturing.
333997...........  Scale and Balance             E           500           500          3596  Scales and
                    (except                                                                    Balances, Except
                    Laboratory)                                                                Laboratory
                    Manufacturing.
333999...........  All Other                     R           500           500         *3599  Industrial and
                    Miscellaneous                                                              Commercial
                    General Purpose                                                            Machinery and
                    Machinery                                                                  Equipment, NEC
                    Manufacturing.                                                             (other industrial
                                                                                               and commercial
                                                                                               machinery and
                                                                                               equipment)
                                                                           500          3569  General Industrial
                                                                                               Machinery and
                                                                                               Equipment, NEC
----------------------------------------------------------------------------------------------------------------
                         Subsector 334 -- Computer and Electronic Product Manufacturing
----------------------------------------------------------------------------------------------------------------
334111...........  Electronic                    E         1,000         1,000          3571  Electronic
                    Computer                                                                   Computers
                    Manufacturing.
334112...........  Computer Storage              E         1,000         1,000          3572  Computer Storage
                    Device                                                                     Devices
                    Manufacturing.
334113...........  Computer Terminal             E         1,000         1,000          3575  Computer Terminals
                    Manufacturing.
334119...........  Other Computer                R         1,000         1,000          3577  Computer
                    Peripheral                                                                 Peripheral
                    Equipment                                                                  Equipment, NEC
                    Manufacturing.
                                                                         1,000         *3578  Calculating and
                                                                                               Accounting
                                                                                               Machines, Except
                                                                                               Electronic
                                                                                               Computers (point
                                                                                               of sale terminals
                                                                                               and fund transfer
                                                                                               devices)
                                                                           750         *3699  Electrical
                                                                                               Machinery,
                                                                                               Equipment and
                                                                                               Supplies, NEC
                                                                                               (bar code
                                                                                               scanners)
33421............  Telephone                     R         1,000         1,000         *3661  Telephone and
                    Apparatus                                                                  Telegraph
                    Manufacturing.                                                             Apparatus (except
                                                                                               telephone
                                                                                               transformers and
                                                                                               consumer external
                                                                                               modems)
33422............  Radio and                     R           750           750          3663  Radio and
                    Television                                                                 Television
                    Broadcasting and                                                           Broadcasting and
                    Wireless                                                                   Communication
                    Communications                                                             Equipment
                    Equipment
                    Manufacturing.
                                                                           500         *3679  Electronic
                                                                                               Components, NEC
                                                                                               (communication
                                                                                               equipment)
33429............  Other                         E           750           750          3669  Communications
                    Communications                                                             Equipment, NEC
                    Equipment
                    Manufacturing.
33431............  Audio and Video               E           750           750          3651  Household Audio
                    Equipment                                                                  and Video
                    Manufacturing.                                                             Equipment

[[Page 57221]]

334411...........  Electron Tube                 E           750           750          3671  Electron Tubes
                    Manufacturing.
334412...........  Bare Printed                  E           500           500          3672  Printed Circuit
                    Circuit Board                                                              Boards
                    Manufacturing.
334413...........  Semiconductor and             E           500           500          3674  Semiconductors and
                    Related Device                                                             Related Devices
                    Manufacturing.
334414...........  Electronic                    E           500           500          3675  Electronic
                    Capacitor                                                                  Capacitors
                    Manufacturing.
334415...........  Electronic                    E           500           500          3676  Electronic
                    Resistor                                                                   Resistors
                    Manufacturing.
334416...........  Electronic Coil,              R           500         1,000         *3661  Telephone and
                    Transformer, and                                                           Telegraph
                    Other Inductor                                                             Apparatus
                    Manufacturing.                                                             (telephone
                                                                                               transformers)
                                                                           500          3677  Electronic Coils,
                                                                                               Transformers, and
                                                                                               Other Inductors
                                                                           500         *3825  Instruments for
                                                                                               Measuring and
                                                                                               Testing of
                                                                                               Electricity and
                                                                                               Electrical
                                                                                               Signals (portable
                                                                                               instrument
                                                                                               transformers)
334417...........  Electronic                    E           500           500          3678  Electronic
                    Connector                                                                  Connectors
                    Manufacturing.
334418...........  Printed Circuit               N           500           500         *3679  Electronic
                    Assembly                                                                   Components, NEC
                    (Electronic                                                                (printed circuit/
                    Assembly)                                                                  electronic
                    Manufacturing.                                                             assembly
                                                                                               manufacturing)
                                                                         1,000         *3661  Telephone and
                                                                                               Telegraph
                                                                                               Apparatus
                                                                                               (consumer
                                                                                               external modems)
334419...........  Other Electronic              R           500           500         *3679  Electronic
                    Component                                                                  Components, NEC
                    Manufacturing.                                                             (other electronic
                                                                                               components)
334510...........  Electromedical and            R           500           500         *3842  Orthopedic,
                    Electrotherapeuti                                                          Prosthetic and
                    c Apparatus                                                                Surgical
                    Manufacturing.                                                             Appliances and
                                                                                               Supplies
                                                                                               (electronic
                                                                                               hearing aids)
                                                                           500         *3845  Electromedical and
                                                                                               Electrotherapeuti
                                                                                               c Apparatus
                                                                                               (other
                                                                                               electromedical
                                                                                               and
                                                                                               electrotherapeuti
                                                                                               c apparatus)
334511...........  Search, Detection,            E           750           750          3812  Search, Detection,
                    Navigation,                                                                Navigation,
                    Guidance,                                                                  Guidance,
                    Aeronautical, and                                                          Aeronautical, and
                    Nautical System                                                            Nautical Systems
                    and Instrument                                                             and Instruments
                    Manufacturing.
334512...........  Automatic                     E           500           500          3822  Automatic Controls
                    Environmental                                                              for Regulating
                    Control                                                                    Residential and
                    Manufacturing for                                                          Commercial
                    Residential,                                                               Environments and
                    Commercial and                                                             Appliances
                    Appliance Use.
334513...........  Instruments and               E           500           500          3823  Industrial
                    Related Products                                                           Instruments for
                    Manufacturing for                                                          Measurement,
                    Measuring,                                                                 Display, and
                    Displaying, and                                                            Control of
                    Controlling                                                                Process
                    Industrial                                                                 Variables; and
                    Process Variables.                                                         Related Products
334514...........  Totalizing Fluid              E           500           500          3824  Totalizing Fluid
                    Meter and                                                                  Meters and
                    Counting Device                                                            Counting Devices
                    Manufacturing.
334515...........  Instrument                    R           500           500         *3825  Instruments for
                    Manufacturing for                                                          Measuring and
                    Measuring and                                                              Testing of
                    Testing                                                                    Electricity and
                    Electricity and                                                            Electrical
                    Electrical                                                                 Signals (except
                    Signals.                                                                   portable
                                                                                               instrument
                                                                                               transformers)
334516...........  Analytical                    E           500           500          3826  Laboratory
                    Laboratory                                                                 Analytical
                    Instrument                                                                 Instruments
                    Manufacturing.
334517...........  Irradiation                   R           500           500          3844  X-Ray Apparatus
                    Apparatus                                                                  and Tubes and
                    Manufacturing.                                                             Related
                                                                                               Irradiation
                                                                                               Apparatus
                                                                           500         *3845  Electromedical and
                                                                                               Electrotherapeuti
                                                                                               c Apparatus (CT
                                                                                               and CAT Scanners)
334518...........  Watch, Clock, and             R           500           500         *3495  Wire Springs
                    Part                                                                       (clock and watch
                    Manufacturing.                                                             springs)
                                                                           500         *3579  Office Machines,
                                                                                               NEC (time clocks
                                                                                               and other time
                                                                                               recording
                                                                                               devices)
                                                                           500          3873  Watches, Clocks,
                                                                                               Clockwork
                                                                                               Operated Devices,
                                                                                               and Parts
334519...........  Other Measuring               R           500           500         *3829  Measuring and
                    and Controlling                                                            Controlling
                    Device                                                                     Devices, NEC
                    Manufacturing.                                                             (except medical
                                                                                               thermometers)

[[Page 57222]]

334611...........  Software                      N           500         $18.0         *7372  Prepackaged
                    Reproducing.                                                               Software
                                                                                               (reproduction of
                                                                                               software)
334612...........  Prerecorded                   N           750           750         *3652  Phonograph Records
                    Compact Disc                                                               and Prerecorded
                    (except                                                                    Audio Tapes and
                    Software), Tape,                                                           Disks
                    and Record                                                                 (reproduction of
                    Reproducing.                                                               all other media
                                                                                               except video)
                                                                         $21.5         *7819  Services Allied to
                                                                                               Motion Picture
                                                                                               Production
                                                                                               (reproduction of
                                                                                               video)
334613...........  Magnetic and                  E         1,000         1,000          3695  Magnetic and
                    Optical Recording                                                          Optical Recording
                    Media                                                                      Media
                    Manufacturing.
----------------------------------------------------------------------------------------------------------------
                  Subsector 335 -- Electrical Equipment, Appliance and Component Manufacturing
----------------------------------------------------------------------------------------------------------------
33511............  Electric Lamp Bulb            E         1,000         1,000          3641  Electric Lamp
                    and Part                                                                   Bulbs and Tubes
                    Manufacturing.
335121...........  Residential                   E           500           500          3645  Residential
                    Electric Lighting                                                          Electric Lighting
                    Fixture                                                                    Fixtures
                    Manufacturing.
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (lamp shades of
                                                                                               paper or textile)
335122...........  Commercial,                   E           500           500          3646  Commercial,
                    Industrial and                                                             Industrial, and
                    Institutional                                                              Institutional
                    Electric Lighting                                                          Electric Lighting
                    Fixture                                                                    Fixtures
                    Manufacturing.
335129...........  Other Lighting                R           500           500          3648  Lighting
                    Equipment                                                                  Equipment, NEC
                    Manufacturing.
                                                                           750         *3699  Electrical
                                                                                               Machinery,
                                                                                               Equipment, and
                                                                                               Supplies, NEC
                                                                                               (Christmas tree
                                                                                               lighting sets and
                                                                                               electric insect
                                                                                               lamps)
335211...........  Electric                      R           750           750         *3634  Electric
                    Housewares and                                                             Housewares and
                    Household Fan                                                              Fans (except wall
                    Manufacturing.                                                             and baseboard
                                                                                               heating units for
                                                                                               permanent
                                                                                               installation)
335212...........  Household Vacuum              R           750           750          3635  Household Vacuum
                    Cleaner                                                                    Cleaners
                    Manufacturing.
                                                                           500         *3639  Household
                                                                                               Appliances, NEC
                                                                                               (floor waxing and
                                                                                               floor polishing
                                                                                               machines)
335221...........  Household Cooking             E           750           750          3631  Household Cooking
                    Appliance                                                                  Equipment
                    Manufacturing.
335222...........  Household                     E         1,000         1,000          3632  Household
                    Refrigerator and                                                           Refrigerators and
                    Home Freezer                                                               Home and Farm
                    Manufacturing.                                                             Freezers
335224...........  Household Laundry             E         1,000         1,000          3633  Household Laundry
                    Equipment                                                                  Equipment
                    Manufacturing.
335228...........  Other Major                   R           500           500         *3639  Household
                    Household                                                                  Appliances, NEC
                    Appliance                                                                  (except floor
                    Manufacturing.                                                             waxing and floor
                                                                                               polishing
                                                                                               machines, and
                                                                                               household sewing
                                                                                               machines)
335311...........  Power,                        R           750           500         *3548  Electric and Gas
                    Distribution and                                                           Welding and
                    Specialty                                                                  Soldering
                    Transformer                                                                Equipment
                    Manufacturing.                                                             (transformers for
                                                                                               arc-welders)
                                                                           750          3612  Power,
                                                                                               Distribution, and
                                                                                               Specialty
                                                                                               Transformers
335312...........  Motor and                     R         1,000         1,000          3621  Motors and
                    Generator                                                                  Generators
                    Manufacturing.
                                                                          $5.0         *7694  Armature Rewinding
                                                                                               Shops
                                                                                               (remanufacturing)
335313...........  Switchgear and                E           750           750          3613  Switchgear and
                    Switchboard                                                                Switchboard
                    Apparatus                                                                  Apparatus
                    Manufacturing.
335314...........  Relay and                     E           750           750          3625  Relays and
                    Industrial                                                                 Industrial
                    Control                                                                    Controls
                    Manufacturing.
335911...........  Storage Battery               E           500           500          3691  Storage Batteries
                    Manufacturing.
335912...........  Primary Battery               E         1,000         1,000          3692  Primary Batteries,
                    Manufacturing.                                                             Dry and Wet
335921...........  Fiber Optic Cable             N         1,000         1,000         *3357  Drawing and
                    Manufacturing.                                                             Insulating of
                                                                                               Nonferrous Wire
                                                                                               (fiber optic
                                                                                               cable-insulating
                                                                                               only)

[[Page 57223]]

335929...........  Other                         N         1,000         1,000         *3357  Drawing and
                    Communication and                                                          Insulating of
                    Energy Wire                                                                Nonferrous Wire
                    Manufacturing.                                                             (communication
                                                                                               and energy wire,
                                                                                               except fiber
                                                                                               optic-insulating
                                                                                               only)
33593............  Wiring Device
                    Manufacturing
335931...........  Current-Carrying              E           500           500          3643  Current-Carrying
                    Wiring Device                                                              Wiring Devices
                    Manufacturing.
335932...........  Noncurrent-                   E           500           500          3644  Noncurrent-
                    Carrying Wiring                                                            Carrying Wiring
                    Device                                                                     Devices
                    Manufacturing.
335991...........  Carbon and                    E           750           750          3624  Carbon and
                    Graphite Product                                                           Graphite Products
                    Manufacturing.
335999...........  All Other                     R           500           500          3629  Electrical
                    Miscellaneous                                                              Industrial
                    Electrical                                                                 Apparatus, NEC
                    Equipment and
                    Component
                    Manufacturing.
                                                                           750         *3699  Electrical
                                                                                               Machinery,
                                                                                               Equipment, and
                                                                                               Supplies, NEC
                                                                                               (other electrical
                                                                                               industrial
                                                                                               apparatus)
----------------------------------------------------------------------------------------------------------------
                             Subsector 336 -- Transportation Equipment Manufacturing
----------------------------------------------------------------------------------------------------------------
336111...........  Automobile                    N         1,000         1,000         *3711  Motor Vehicles and
                    Manufacturing.                                                             Passenger Car
                                                                                               Bodies
                                                                                               (automobiles)
336112...........  Light Truck and               N         1,000         1,000         *3711  Motor Vehicles and
                    Utility Vehicle                                                            Passenger Car
                    Manufacturing.                                                             Bodies (light
                                                                                               trucks and
                                                                                               utility vehicles)
33612............  Heavy Duty Truck              N         1,000         1,000         *3711  Motor Vehicles and
                    Manufacturing.                                                             Passenger Car
                                                                                               Bodies (heavy
                                                                                               duty trucks)
336211...........  Motor Vehicle Body            R         1,000         1,000         *3711  Motor Vehicles and
                    Manufacturing.                                                             Passenger Car
                                                                                               Bodies (kit car
                                                                                               and other
                                                                                               passenger car
                                                                                               bodies)
                                                                           500          3713  Truck and Bus
                                                                                               Bodies
                                                                           750         *3714  Motor Vehicle
                                                                                               Parts and
                                                                                               Accessories
                                                                                               (dumptruck
                                                                                               lifting
                                                                                               mechanisms and
                                                                                               fifth wheels)
336212...........  Truck Trailer                 E           500           500          3715  Truck Trailers
                    Manufacturing.
336213...........  Motor Home                    E         1,000         1,000          3716  Motor Homes
                    Manufacturing.
336214...........  Travel Trailer and            R           500           500          3792  Travel Trailers
                    Camper                                                                     and Campers
                    Manufacturing.
                                                                           500         *3799  Transportation
                                                                                               Equipment, NEC
                                                                                               (automobile,
                                                                                               boat, utility and
                                                                                               light truck
                                                                                               trailers)
336311...........  Carburetor,                   E           500           500          3592  Carburetors,
                    Piston, Piston                                                             Pistons, Piston
                    Ring and Valve                                                             Rings, and Valves
                    Manufacturing.
336312...........  Gasoline Engine               N           750           750         *3714  Motor Vehicle
                    and Engine Parts                                                           Parts and
                    Manufacturing.                                                             Accessories
                                                                                               (gasoline engines
                                                                                               and engine parts
                                                                                               including
                                                                                               rebuilt)
336321...........  Vehicular Lighting            E           500           500          3647  Vehicular Lighting
                    Equipment                                                                  Equipment
                    Manufacturing.
336322...........  Other Motor                   R           750           500         *3679  Electronic
                    Vehicle                                                                    Components, NEC
                    Electrical and                                                             (electronic
                    Electronic                                                                 control modules
                    Equipment                                                                  for motor
                    Manufacturing.                                                             vehicles)
                                                                           750          3694  Electrical
                                                                                               Equipment for
                                                                                               Internal
                                                                                               Combustion
                                                                                               Engines
                                                                           750         *3714  Motor Vehicle
                                                                                               Parts and
                                                                                               Accessories
                                                                                               (wiring harness
                                                                                               sets, other than
                                                                                               ignition; block
                                                                                               heaters and
                                                                                               battery heaters;
                                                                                               instrument board
                                                                                               assemblies;
                                                                                               permanent
                                                                                               defrosters;
                                                                                               windshield washer-
                                                                                               wiper mechanisms;
                                                                                               cruise control
                                                                                               mechanisms; and
                                                                                               other electrical
                                                                                               equip
33633............  Motor Vehicle                 N           750           750         *3714  Motor Vehicle
                    Steering and                                                               Parts and
                    Suspension                                                                 Accessories
                    Components                                                                 (steering and
                    (except Spring)                                                            suspension parts)
                    Manufacturing.

[[Page 57224]]

33634............  Motor Vehicle                 N           750           750         *3292  Asbestos Products
                    Brake System                                                               (asbestos brake
                    Manufacturing.                                                             linings and pads)
                                                                           750         *3714  Motor Vehicle
                                                                                               Parts and
                                                                                               Accessories
                                                                                               (brake and brake
                                                                                               systems,
                                                                                               including
                                                                                               assemblies)
33635............  Motor Vehicle                 N           750           750         *3714  Motor Vehicle
                    Transmission and                                                           Parts and
                    Power Train Parts                                                          Accessories
                    Manufacturing.                                                             (transmissions
                                                                                               and power train
                                                                                               parts, including
                                                                                               rebuilding)
33636............  Motor Vehicle                 N           500           500         *2396  Automotive
                    Seating and                                                                Trimmings,
                    Interior Trim                                                              Apparel Findings,
                    Manufacturing.                                                             and Related
                                                                                               Products (textile
                                                                                               motor vehicle
                                                                                               trimming)
                                                                           500         *2399  Fabricated Textile
                                                                                               Products, NEC
                                                                                               (seat belts, and
                                                                                               seat and tire
                                                                                               covers)
                                                                           500         *2531  Public Building
                                                                                               and Related
                                                                                               Furniture (seats
                                                                                               for motor
                                                                                               vehicles)
33637............  Motor Vehicle                 E           500           500          3465  Automotive
                    Metal Stamping.                                                            Stampings
336391...........  Motor Vehicle Air-            N           750           750         *3585  Air-Conditioning
                    Conditioning                                                               and Warm Air
                    Manufacturing.                                                             Heating Equipment
                                                                                               and Commercial
                                                                                               and Industrial
                                                                                               Refrigeration
                                                                                               Equipment (motor
                                                                                               vehicle air-
                                                                                               conditioning)
336399...........  All Other Motor               R           750         1,000         *3519  Internal
                    Vehicle Parts                                                              Combustion
                    Manufacturing.                                                             Engines, NEC
                                                                                               (stationary
                                                                                               engine radiators)
                                                                           500         *3599  Industrial and
                                                                                               Commercial
                                                                                               Machinery and
                                                                                               Equipment, NEC
                                                                                               (gasoline, oil
                                                                                               and intake
                                                                                               filters for
                                                                                               internal
                                                                                               combustion
                                                                                               engines, except
                                                                                               for motor
                                                                                               vehicles)
                                                                           750         *3714  Motor Vehicle
                                                                                               Parts and
                                                                                               Accessories
                                                                                               (except truck 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)
336411...........  Aircraft                      E         1,500         1,500          3721  Aircraft
                    Manufacturing.
336412...........  Aircraft Engine               E         1,000         1,000          3724  Aircraft Engines
                    and Engine Parts                                                           and Engine Parts
                    Manufacturing.
336413...........  Other Aircraft                R     \7\ 1,000     \9\ 1,000         *3728  Aircraft Parts and
                    Part and                                                                   Auxiliary
                    Auxiliary                                                                  Equipment, NEC
                    Equipment                                                                  (except fluid
                    Manufacturing.                                                             power aircraft
                                                                                               subassemblies)
336414...........  Guided Missile and            E         1,000         1,000          3761  Guided Missiles
                    Space Vehicle                                                              and Space
                    Manufacturing.                                                             Vehicles
336415...........  Guided Missile and            E         1,000         1,000          3764  Guided Missile and
                    Space Vehicle                                                              Space Vehicle
                    Propulsion Unit                                                            Propulsion Units
                    and Propulsion                                                             and Propulsion
                    Unit Parts                                                                 Unit Parts
                    Manufacturing.
336419...........  Other Guided                  E         1,000         1,000          3769  Guided Missile and
                    Missile and Space                                                          Space Vehicle
                    Vehicle Parts and                                                          Parts and
                    Auxiliary                                                                  Auxiliary
                    Equipment                                                                  Equipment
                    Manufacturing.
33651............  Railroad Rolling              R         1,000           750         *3531  Construction
                    Stock                                                                      Machinery and
                    Manufacturing.                                                             Equipment
                                                                                               (railway track
                                                                                               maintenance
                                                                                               equipment)
                                                                         1,000         *3743  Railroad Equipment
                                                                                               (except
                                                                                               locomotive fuel
                                                                                               lubricating or
                                                                                               cooling medium
                                                                                               pumps)
336611...........  Ship Building and             E         1,000         1,000          3731  Ship Building and
                    Repairing.                                                                 Repairing
336612...........  Boat Building.....            R           500           500         *3732  Boat Building and
                                                                                               Repairing (boat
                                                                                               building)
336991...........  Motorcycle,                   R           500           500         *3944  Games, Toys, and
                    Bicycle and Parts                                                          Children's
                    Manufacturing.                                                             Vehicles, Except
                                                                                               Dolls and
                                                                                               Bicycles (metal
                                                                                               tricycles)
                                                                           500          3751  Motorcycles,
                                                                                               Bicycles and
                                                                                               Parts

[[Page 57225]]

336992...........  Military Armored              R         1,000         1,000         *3711  Motor Vehicles and
                    Vehicle, Tank and                                                          Passenger Car
                    Tank Component                                                             Bodies (military
                    Manufacturing.                                                             armored vehicles)
                                                                         1,000          3795  Tanks and Tank
                                                                                               Components
336999...........  All Other                     R           500           500         *3799  Transportation
                    Transportation                                                             Equipment, NEC
                    Equipment                                                                  (except
                    Manufacturing.                                                             automobile, boat,
                                                                                               utility light
                                                                                               truck trailers,
                                                                                               and wheelbarrows)
----------------------------------------------------------------------------------------------------------------
                          Subsector 337 -- Furniture and Related Product Manufacturing
----------------------------------------------------------------------------------------------------------------
33711............  Wood Kitchen                  R           500           500          2434  Wood Kitchen
                    Cabinet and                                                                Cabinets
                    Counter Top
                    Manufacturing.
                                                                           500         *2541  Wood Office and
                                                                                               Store Fixtures,
                                                                                               Partitions,
                                                                                               Shelving, and
                                                                                               Lockers (counter
                                                                                               tops)
                                                                          $5.0         *5712  Furniture Stores
                                                                                               (custom wood
                                                                                               cabinets)
337121...........  Upholstered                   R           500           500          2512  Wood Household
                    Household                                                                  Furniture,
                    Furniture                                                                  Upholstered
                    Manufacturing.
                                                                           500         *2515  Mattress,
                                                                                               Foundations, and
                                                                                               Convertible Beds
                                                                                               (convertible
                                                                                               sofas)
                                                                          $5.0         *5712  Furniture (custom
                                                                                               made upholstered
                                                                                               household
                                                                                               furniture except
                                                                                               cabinets)
337122...........  Nonupholstered                E           500           500          2511  Wood Household
                    Wood Household                                                             Furniture, Except
                    Furniture                                                                  Upholstered
                    Manufacturing.
                                                                          $5.0         *5712  Furniture Stores
                                                                                               (custom made wood
                                                                                               household
                                                                                               furniture except
                                                                                               cabinets)
337124...........  Metal Household               E           500           500          2514  Metal Household
                    Furniture                                                                  Furniture
                    Manufacturing.
337125...........  Household                     E           500           500          2519  Household
                    Furniture (except                                                          Furniture, NEC
                    Wood and Metal)
                    Manufacturing.
337127...........  Institutional                 R           500           500         *2531  Public Building
                    Furniture                                                                  and Related
                    Manufacturing.                                                             Furniture
                                                                                               (furniture made
                                                                                               for public
                                                                                               buildings)
                                                                           500         *2599  Furniture and
                                                                                               Fixtures, NEC
                                                                                               (except hospital
                                                                                               beds)
                                                                           500         *3952  Lead Pencils,
                                                                                               Crayons, and
                                                                                               Artist's
                                                                                               Materials
                                                                                               (drafting tables
                                                                                               and boards)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (beauty and
                                                                                               barber chairs)
337129...........  Wood Television,              E           500           500          2517  Wood Television,
                    Radio, and Sewing                                                          Radio,
                    Machine Cabinet                                                            Phonograph, and
                    Manufacturing.                                                             Sewing Machine
                                                                                               Cabinets
337211...........  Wood Office                   E           500           500          2521  Wood Office
                    Furniture                                                                  Furniture
                    Manufacturing.
337212...........  Custom                        N           500           500         *2541  Wood Office and
                    Architectural                                                              Store Fixtures,
                    Woodwork and                                                               Partitions,
                    Millwork                                                                   Shelving, and
                    Manufacturing.                                                             Lockers
                                                                                               (architectural
                                                                                               woodwork,
                                                                                               millwork, and
                                                                                               fixtures)
337214...........  Office Furniture              E           500           500          2522  Office Furniture,
                    (Except Wood)                                                              Except Wood
                    Manufacturing.
337215...........  Showcase,                     N           500           500          2542  Office and Store
                    Partition,                                                                 Fixtures,
                    Shelving, and                                                              Partitions,
                    Locker                                                                     Shelving and
                    Manufacturing.                                                             Lockers, Except
                                                                                               Wood
                                                             500           500         *2541  Wood Office and
                                                                                               Store Fixtures,
                                                                                               Partitions,
                                                                                               Shelving, and
                                                                                               Lockers (except
                                                                                               counter tops,
                                                                                               custom
                                                                                               architectural
                                                                                               woodwork,
                                                                                               millwork and
                                                                                               fixtures)
                                                             500           500         *2426  Hardwood Dimension
                                                                                               and Flooring
                                                                                               Mills (wood
                                                                                               furniture frames)

[[Page 57226]]

                                                             500           500         *3499  Fabricated Metal
                                                                                               Products, NEC
                                                                                               (metal furniture
                                                                                               frames)
33791............  Mattress                      R           500           500         *2515  Mattresses,
                    Manufacturing.                                                             Foundations and
                                                                                               Convertible Beds
                                                                                               (mattresses and
                                                                                               foundations)
33792............  Blind and Shade               E           500           500          2591  Drapery Hardware
                    Manufacturing.                                                             and Window Blinds
                                                                                               and Shades
----------------------------------------------------------------------------------------------------------------
                                  Subsector 339 -- Miscellaneous Manufacturing
----------------------------------------------------------------------------------------------------------------
339111...........  Laboratory                    E           500           500          3821  Laboratory
                    Apparatus and                                                              apparatus and
                    Furniture                                                                  furniture
                    Manufacturing.
339112...........  Surgical and                  R           500           500          3841  Surgical and
                    Medical                                                                    Medical
                    Instrument                                                                 Instruments and
                    Manufacturing.                                                             Apparatus
                                                                           500         *3829  Measuring and
                                                                                               Controlling
                                                                                               Devices, NEC
                                                                                               (medical
                                                                                               thermometers)
339113...........  Surgical Appliance            R           500           500         *2599  Furniture and
                    and Supplies                                                               Fixtures, NEC
                    Manufacturing.                                                             (hospital beds)
                                                                           500         *3842  Orthopedic,
                                                                                               Prosthetic, and
                                                                                               Surgical
                                                                                               Appliances and
                                                                                               Supplies (except
                                                                                               electronic
                                                                                               hearing aids)
339114...........  Dental Equipment              E           500           500          3843  Dental Equipment
                    and Supplies                                                               and Supplies
                    Manufacturing.
339115...........  Ophthalmic Goods              R           500           500          3851  Ophthalmic Goods
                    Manufacturing.
                                                                          $5.0         *5995  Optical Goods
                                                                                               Stores (optical
                                                                                               laboratories
                                                                                               grinding of
                                                                                               lenses to
                                                                                               prescription)
339116...........  Dental                        E           500          $5.0          8072  Dental
                    Laboratories.                                                              Laboratories
339911...........  Jewelry (except               R           500           500         *3469  Metal Stamping,
                    Costume)                                                                   NEC (stamping
                    Manufacturing.                                                             coins)
                                                                           500         *3479  Coating,
                                                                                               Engraving, and
                                                                                               Allied Services,
                                                                                               NEC (jewelry
                                                                                               engraving and
                                                                                               etching,
                                                                                               including
                                                                                               precious metal)
                                                                           500          3911  Jewelry, Precious
                                                                                               Metal
339912...........  Silverware and                R           500           500         *3479  Coating,
                    Plated Ware                                                                Engraving, and
                    Manufacturing.                                                             Allied Services,
                                                                                               NEC (silver and
                                                                                               plated ware
                                                                                               engraving and
                                                                                               etching)
                                                                           500         *3914  Silverware, Plated
                                                                                               Ware, and
                                                                                               Stainless Steel
                                                                                               Ware (except
                                                                                               nonprecious metal
                                                                                               cutlery and
                                                                                               flatware)
339913...........  Jewelers' Material            E           500           500          3915  Jewelers' Findings
                    and Lapidary Work                                                          and Materials,
                    Manufacturing.                                                             and Lapidary Work
339914...........  Costume Jewelry               R           500           500         *3479  Coating,
                    and Novelty                                                                Engraving, and
                    Manufacturing.                                                             Allied Services,
                                                                                               NEC (costume
                                                                                               jewelry engraving
                                                                                               and etching)
                                                                           500         *3499  Fabricated Metal
                                                                                               Products, NEC
                                                                                               (trophies of
                                                                                               nonprecious
                                                                                               metals)
                                                                           500          3961  Costume Jewelry
                                                                                               and Costume
                                                                                               Novelties, Except
                                                                                               Precious Metal
33992............  Sporting and                  E           500           500          3949  Sporting and
                    Athletic Goods                                                             Athletic Goods,
                    Manufacturing.                                                             NEC
339931...........  Doll and Stuffed              E           500           500          3942  Dolls and Stuffed
                    Toy Manufacturing.                                                         Toys
339932...........  Game, Toy, and                R           500           500         *3944  Games, Toys, and
                    Children's                                                                 Children's
                    Vehicle                                                                    Vehicles, Except
                    Manufacturing.                                                             Dolls and
                                                                                               Bicycles (except
                                                                                               metal tricycles)
339941...........  Pen and Mechanical            E           500           500          3951  Pens, Mechanical
                    Pencil                                                                     Pencils, and
                    Manufacturing.                                                             Parts
339942...........  Lead Pencil and               R           500           500         *2531  Public Buildings
                    Art Good                                                                   and Related
                    Manufacturing.                                                             Furniture
                                                                                               (blackboards)

[[Page 57227]]

                                                                           500         *3579  Office Machines,
                                                                                               NEC (pencil
                                                                                               sharpeners,
                                                                                               staplers and
                                                                                               other office
                                                                                               equipment)
                                                                           500         *3952  Lead Pencils,
                                                                                               Crayons, and
                                                                                               Artists'
                                                                                               Materials (except
                                                                                               drawing and india
                                                                                               ink, and drafting
                                                                                               tables and
                                                                                               boards)
339943...........  Marking Device                E           500           500          3953  Marking Devices
                    Manufacturing.
339944...........  Carbon Paper and              E           500           500          3955  Carbon Paper and
                    Inked Ribbon                                                               Inked Ribbons
                    Manufacturing.
33995............  Sign Manufacturing            E           500           500          3993  Signs and
                                                                                               Advertising
                                                                                               Specialties
33999............  All Other
                    Miscellaneous
                    Manufacturing
339991...........  Gasket, Packing,              E           500           500          3053  Gaskets, Packing,
                    and Sealing                                                                and Sealing
                    Device                                                                     Devices
                    Manufacturing.
339992...........  Musical Instrument            E           500           500          3931  Musical
                    Manufacturing.                                                             Instruments
339993...........  Fastener, Button,             R           500           500          3965  Fasteners,
                    Needle and Pin                                                             Buttons, Needles,
                    Manufacturing.                                                             and Pins
                                                                           500         *3131  Boat and Shoe Cut
                                                                                               Stock and
                                                                                               Findings (metal
                                                                                               buckles)
339994...........  Broom, Brush and              R           500           500          3991  Brooms and Brushes
                    Mop Manufacturing.
                                                                           500         *2392  Housefurnishings,
                                                                                               Except Curtains
                                                                                               and Draperies
                                                                                               (mops, floor and
                                                                                               dust)
339995...........  Burial Casket                 E           500           500          3995  Burial Caskets
                    Manufacturing.
339999...........  All Other                     R           500           500         *2499  Wood Products, NEC
                    Miscellaneous                                                              (mirror and
                    Manufacturing.                                                             picture frames)
                                                                           500         *3999  Manufacturing
                                                                                               Industries, NEC
                                                                                               (other
                                                                                               miscellaneous
                                                                                               products not
                                                                                               specially
                                                                                               provided for
                                                                                               previously)
----------------------------------------------------------------------------------------------------------------
                                          Sector 42 -- Wholesale Trade
----------------------------------------------------------------------------------------------------------------
                                 Subsector 421 -- Wholesale Trade, Durable Goods
----------------------------------------------------------------------------------------------------------------
42111............  Automobile and                E           100           100          5012  Automobiles and
                    Other Motor                                                                Other Motor
                    Vehicle                                                                    Vehicles
                    Wholesalers.
42112............  Motor Vehicle                 R           100           100         *5013  Motor Vehicle
                    Supplies and New                                                           Supplies and New
                    Part Wholesalers.                                                          Parts (except
                                                                                               parts sold via
                                                                                               retail methods)
42113............  Tire and Tube                 R           100           100         *5014  Tires and Tubes
                    Wholesalers.                                                               (except tires
                                                                                               sold via retail
                                                                                               method)
42114............  Motor Vehicle Part            E           100           100          5015  Motor Vehicle
                    (Used)                                                                     Parts, Used
                    Wholesalers.
42121............  Furniture                     R           100           100         *5021  Furniture (except
                    Wholesalers.                                                               furniture sold
                                                                                               via retail
                                                                                               method)
42122............  Home Furnishing               R           100           100         *5023  Homefurnishings
                    Wholesalers.                                                               (except home-
                                                                                               furnishings sold
                                                                                               via retail
                                                                                               method)
42131............  Lumber, Plywood,              R           100           100         *5031  Lumber, Plywood,
                    Millwork and Wood                                                          Millwork, and
                    Panel Wholesalers.                                                         Wood Panels
                                                                                               (except
                                                                                               construction
                                                                                               materials sold
                                                                                               via retail
                                                                                               method)
                                                                          $5.0         *5211  Lumber and Other
                                                                                               Building
                                                                                               Materials Dealers
                                                                                               -- Retail
                                                                                               (construction
                                                                                               materials sold by
                                                                                               establishments
                                                                                               known as retail
                                                                                               in the trade''
                                                                                               selling via
                                                                                               wholesale
                                                                                               method)''
42132............  Brick, Stone and              R           100           100         *5032  Brick, Stone, and
                    Related                                                                    Related
                    Construction                                                               Construction
                    Material                                                                   Materials (except
                    Wholesalers.                                                               construction
                                                                                               materials sold
                                                                                               via retail
                                                                                               method)

[[Page 57228]]

42133............  Roofing, Siding               E           100           100          5033  Roofing, Siding,
                    and Insulation                                                             and Insulation
                    Material                                                                   Materials
                    Wholesalers.
42139............  Other Construction            R           100           100         *5039  Construction
                    Material                                                                   Materials, NEC
                    Wholesalers.                                                               (sold via
                                                                                               wholesale method)
42141............  Photographic                  E           100           100          5043  Photographic
                    Equipment and                                                              Equipment and
                    Supplies                                                                   Supplies
                    Wholesalers.
42142............  Office Equipment              E           100           100          5044  Office Equipment
                    Wholesalers.
42143............  Computer and                  R           100           100         *5045  Computers and
                    Computer                                                                   Computer
                    Peripheral                                                                 Peripherals
                    Equipment and                                                              Equipment and
                    Software                                                                   Software (except
                    Wholesalers.                                                               computers,
                                                                                               equipment, and
                                                                                               software sold via
                                                                                               retail method)
42144............  Other Commercial              E           100           100          5046  Commercial
                    Equipment                                                                  Equipment, NEC
                    Wholesalers.
42145............  Medical, Dental               R           100           100         *5047  Medical, Dental
                    and Hospital                                                               and Hospital
                    Equipment and                                                              Equipment and
                    Supplies                                                                   Supplies (except
                    Wholesalers.                                                               medical, dental,
                                                                                               and hospital
                                                                                               equipment and
                                                                                               supplies sold via
                                                                                               retail method)
42146............  Ophthalmic Goods              E           100           100          5048  Ophthalmic Goods
                    Wholesalers.
42149............  Other Professional            R           100           100         *5049  Professional
                    Equipment and                                                              Equipment and
                    Supplies                                                                   Supplies, NEC
                    Wholesalers.                                                               (except religious
                                                                                               and school
                                                                                               supplies sold via
                                                                                               retail method)
42151............  Metal Service                 E           100           100          5051  Metals Service
                    Centers and                                                                Centers and
                    Offices.                                                                   Offices
42152............  Coal and Other                E           100           100          5052  Coal and Other
                    Mineral and Ore                                                            Mineral and Ores
                    Wholesalers.
42161............  Electrical                    R           100           100         *5063  Electrical
                    Apparatus and                                                              Apparatus and
                    Equipment, Wiring                                                          Equipment, Wiring
                    Supplies and                                                               Supplies and
                    Construction                                                               Construction
                    Material                                                                   Materials (except
                    Wholesalers.                                                               electrical
                                                                                               supplies sold via
                                                                                               retail method)
42162............  Electrical                    E           100           100          5064  Electrical
                    Appliance,                                                                 Appliances,
                    Television and                                                             Television and
                    Radio Set                                                                  Radio Sets
                    Wholesalers.
42169............  Other Electronic              E           100           100          5065  Electronic Parts
                    Parts and                                                                  and Equipment,
                    Equipment                                                                  NEC
                    Wholesalers.
42171............  Hardware                      E           100           100          5072  Hardware
                    Wholesalers.
42172............  Plumbing and                  R           100           100         *5074  Plumbing and
                    Heating Equipment                                                          Heating Equipment
                    and Supplies                                                               and Supplies
                    (Hydronics)                                                                (Hydronics)
                    Wholesalers.                                                               (except plumbing
                                                                                               equipment sold
                                                                                               via retail
                                                                                               method)
42173............  Warm Air Heating              E           100           100          5075  Warm Air Heating
                    and Air-                                                                   and Air-
                    Conditioning                                                               Conditioning
                    Equipment and                                                              Equipment and
                    Supplies                                                                   Supplies
                    Wholesalers.
42174............  Refrigeration                 E           100           100          5078  Refrigeration
                    Equipment and                                                              Equipment and
                    Supplies                                                                   Supplies
                    Wholesalers.
42181............  Construction and              E           100           100          5082  Construction and
                    Mining (except                                                             Mining (Except
                    Petroleum)                                                                 Petroleum)
                    Machinery and                                                              Machinery and
                    Equipment                                                                  Equipment
                    Wholesalers.
42182............  Farm and Garden               R           100           100         *5083  Farm and Garden
                    Machinery and                                                              Machinery and
                    Equipment                                                                  Equipment (except
                    Wholesalers.                                                               lawn and garden
                                                                                               equipment sold
                                                                                               via retail
                                                                                               method)
42183............  Industrial                    R           100           100          5084  Industrial
                    Machinery and                                                              Machinery and
                    Equipment                                                                  Equipment
                    Wholesalers.
                                                                           100         *5085  Industrial
                                                                                               Supplies (fluid
                                                                                               power
                                                                                               accessories)
42184............  Industrial                    R           100           100         *5085  Industrial
                    Supplies                                                                   Supplies (except
                    Wholesalers.                                                               fluid power
                                                                                               accessories)
42185............  Service                       R           100           100         *5087  Service
                    Establishment                                                              Establishment
                    Equipment and                                                              Equipment and
                    Supplies                                                                   Supplies (except
                    Wholesalers.                                                               sales of the
                                                                                               service
                                                                                               establishment
                                                                                               equipment and
                                                                                               supplies sold via
                                                                                               retail method.

[[Page 57229]]

42186............  Transportation                E           100           100          5088  Transportation
                    Equipment and                                                              Equipment and
                    Supplies (except                                                           Supplies, Except
                    Motor Vehicle)                                                             Motor Vehicles
                    Wholesalers.
42191............  Sporting and                  E           100           100          5091  Sporting and
                    Recreational                                                               Recreational
                    Goods and                                                                  Goods and
                    Supplies                                                                   Supplies
                    Wholesalers.
42192............  Toy and Hobby                 E           100           100          5092  Toys and Hobby
                    Goods and                                                                  Goods and
                    Supplies                                                                   Supplies
                    Wholesalers.
42193............  Recyclable                    E           100           100          5093  Scrap and Waste
                    Material                                                                   Materials
                    Wholesalers.
42194............  Jewelry, Watch,               E           100           100          5094  Jewelry, Watches,
                    Precious Stone                                                             Precious Stones,
                    and Precious                                                               and Precious
                    Metal Wholesalers.                                                         Metals
42199............  Other                         R           100           100          5099  Durable Goods, NEC
                    Miscellaneous
                    Durable Goods
                    Wholesalers.
                                                                         $21.5         *7822  Motion Picture and
                                                                                               Video Tape
                                                                                               Distribution
                                                                                               (prerecorded
                                                                                               video tapes --
                                                                                               distribution)
----------------------------------------------------------------------------------------------------------------
                               Subsector 422 -- Wholesale Trade, Nondurable Goods
----------------------------------------------------------------------------------------------------------------
42211............  Printing and                  E           100           100          5111  Printing and
                    Writing Paper                                                              Writing Paper
                    Wholesalers.
42212............  Stationary and                R           100           100         *5112  Stationery and
                    Office Supplies                                                            Office Supplies
                    Wholesalers.                                                               (except
                                                                                               stationary and
                                                                                               office supplies
                                                                                               sold via retail
                                                                                               method)
42213............  Industrial and                E           100           100          5113  Industrial and
                    Personal Service                                                           Personal Service
                    Paper Wholesalers.                                                         Paper
42221............  Drugs and                     E           100           100          5122  Drugs, Drug
                    Druggists'                                                                 Proprietaries,
                    Sundries                                                                   and Druggists'
                    Wholesalers.                                                               Sundries
42231............  Piece Goods,                  R           100           100         *5131  Piece Goods,
                    Notions and Other                                                          Notions, and
                    Dry Goods                                                                  Other Dry Goods
                    Wholesalers.                                                               (except piece
                                                                                               goods converters)
42232............  Men's and Boys'               E           100           100          5136  Men's and Boys'
                    Clothing and                                                               Clothing and
                    Furnishings                                                                Furnishings
                    Wholesalers.
42233............  Women's,                      E           100           100          5137  Women's,
                    Children's, and                                                            Children's, and
                    Infants' Clothing                                                          Infants' Clothing
                    and Accessories                                                            and Accessories
                    Wholesalers.
42234............  Footwear                      E           100           100          5139  Footwear
                    Wholesalers.
42241............  General Line                  E           100           100          5141  Groceries, General
                    Grocery                                                                    Line
                    Wholesalers.
42242............  Packaged Frozen               E           100           100          5142  Packaged Frozen
                    Food Wholesalers.                                                          Foods
42243............  Dairy Product                 E           100           100          5143  Dairy Products,
                    (except Dried or                                                           Except Dried or
                    Canned)                                                                    Canned
                    Wholesalers.
42244............  Poultry and                   E           100           100          5144  Poultry and
                    Poultry Product                                                            Poultry Products
                    Wholesalers.
42245............  Confectionery                 E           100           100          5145  Confectionery
                    Wholesalers.
42246............  Fish and Seafood              E           100           100          5146  Fish and Seafoods
                    Wholesalers.
42247............  Meat and Meat                 R           100           100         *5147  Meats and Meat
                    Product                                                                    Products (except
                    Wholesalers.                                                               boxed beef)
42248............  Fresh Fruit and               E           100           100          5148  Fresh Fruits and
                    Vegetable                                                                  Vegetables
                    Wholesalers.
42249............  Other Grocery and             E           100           100          5149  Groceries and
                    Related Products                                                           Related Products,
                    Wholesalers.                                                               NEC
42251............  Grain and Field               E           100           100          5153  Grain and Field
                    Bean Wholesalers.                                                          Beans
42252............  Livestock                     E           100           100          5154  Livestock
                    Wholesalers.
42259............  Other Farm Product            E           100           100          5159  Farm-Product Raw
                    Raw Material                                                               Materials, NEC
                    Wholesalers.
42261............  Plastics Materials            E           100           100          5162  Plastics Materials
                    and Basic Forms                                                            and Basic Forms
                    and Shapes                                                                 and Shapes
                    Wholesalers.
42269............  Other Chemical and            E           100           100          5169  Chemicals and
                    Allied Products                                                            Allied Products,
                    Wholesalers.                                                               NEC
42271............  Petroleum Bulk                R           100           100         *5171  Petroleum Bulk
                    Stations and                                                               Stations and
                    Terminals.                                                                 Terminals (except
                                                                                               petroleum sold
                                                                                               via retail
                                                                                               method)
42272............  Petroleum and                 E           100           100          5172  Petroleum and
                    Petroleum                                                                  Petroleum
                    Products                                                                   Products
                    Wholesalers                                                                Wholesalers,
                    (except Bulk                                                               Except Bulk
                    Stations and                                                               Stations and
                    Terminals).                                                                Terminals
42281............  Beer and Ale                  E           100           100          5181  Beer and Ale
                    Wholesalers.

[[Page 57230]]

42282............  Wine and Distilled            E           100           100          5182  Wine and Distilled
                    Alcoholic                                                                  Alcoholic
                    Beverage                                                                   Beverages
                    Wholesalers.
42291............  Farm Supplies                 R           100           100         *5191  Farm Supplies
                    Wholesalers.                                                               (except lawn and
                                                                                               garden supplies
                                                                                               sold via retail
                                                                                               method)
42292............  Book, Periodical              E           100           100          5192  Books,
                    and Newspaper                                                              Periodicals, and
                    Wholesalers.                                                               Newspapers
42293............  Flower, Nursery               E           100           100         *5193  Flowers, Nursery
                    Stock and                                                                  Stock, and
                    Florists'                                                                  Florists'
                    Supplies                                                                   Supplies (except
                    Wholesalers.                                                               nursery stock
                                                                                               sold via retail
                                                                                               method)
42294............  Tobacco and                   E           100           100          5194  Tobacco and
                    Tobacco Product                                                            Tobacco Products
                    Wholesalers.
42295............  Paint, Varnish and            R           100           100         *5198  Paints, Varnishes,
                    Supplies                                                                   and Supplies
                    Wholesalers.                                                               (except paints,
                                                                                               etc. sold via
                                                                                               retail method)
                                                                          $5.0         *5231  Paint, Glass and
                                                                                               Wallpaper Stores
                                                                                               (sold via
                                                                                               wholesale method)
42299............  Other                         R           100           100         *5199  Nondurable Goods,
                    Miscellaneous                                                              NEC (except
                    Nondurable Goods                                                           specialty
                    Wholesalers.                                                               advertising)
----------------------------------------------------------------------------------------------------------------
                                          Sectors 44-45 -- Retail Trade
----------------------------------------------------------------------------------------------------------------
                                Subsector 441 -- Motor Vehicle and Parts Dealers
----------------------------------------------------------------------------------------------------------------
44111............  New Car Dealers...            E         $21.0         $21.0          5511  Motor Vehicle
                                                                                               Dealers (New and
                                                                                               Used)
44112............  Used Car Dealers..            E         $17.0         $17.0          5521  Motor Vehicle
                                                                                               Dealers (Used
                                                                                               Only)
44121............  Recreational                  E          $5.0          $5.0          5561  Recreational
                    Vehicle Dealers.                                                           Vehicle Dealers
441221...........  Motorcycle Dealers            E          $5.0          $5.0          5571  Motorcycle Dealers
441222...........  Boat Dealers......            E          $5.0          $5.0          5551  Boat Dealers
441229...........  All Other Motor               E          $5.0          $5.0          5599  Automotive
                    Vehicle Dealers.                                                           Dealers, NEC
                   Except Aircraft                          $7.5          $7.5                Except Aircraft
                    Dealers, Retail.                                                           Dealers, Retail
44131............  Automotive Parts              N          $5.0           100         *5013  Motor Vehicle
                    and Accessories                                                            Supplies and New
                    Stores.                                                                    Parts (Wholesale)
                                                                                               (auto parts sold
                                                                                               via retail
                                                                                               method)
                                                                          $6.5         *5731  Radio, Television,
                                                                                               and Consumer
                                                                                               Electronics
                                                                                               Stores
                                                                                               (automobile
                                                                                               radios)
                                                                          $5.0         *5531  Auto and Home
                                                                                               Supply Stores
                                                                                               (except tires and
                                                                                               tubes)
44132............  Tire Dealers......            N          $5.0           100         *5014  Tires and Tubes
                                                                                               (Wholesale)
                                                                                               (tires and tubes
                                                                                               sold via retail
                                                                                               method)
                                                                          $5.0         *5531  Auto and Home
                                                                                               Supply Stores
                                                                                               (tires and tubes)
----------------------------------------------------------------------------------------------------------------
                             Subsector 442 -- Furniture and Home Furnishings Stores
----------------------------------------------------------------------------------------------------------------
44211............  Furniture Stores..            R          $5.0           100         *5021  Furniture
                                                                                               (Wholesale) (sold
                                                                                               via the retail
                                                                                               method)
                                                                          $5.0         *5712  Furniture Stores
                                                                                               (except custom
                                                                                               furniture and
                                                                                               cabinets)
44221............  Floor Covering                R          $5.0           100         *5023  Homefurnishings
                    Stores.                                                                    (Wholesale)
                                                                                               (floor covering
                                                                                               sold via retail
                                                                                               method)
                                                                          $5.0          5713  Floor Coverings
                                                                                               Stores
442291...........  Window Treatment              N          $5.0          $5.0         *5714  Drapery, Curtain,
                    Stores.                                                                    and Upholstery
                                                                                               Stores (drapery
                                                                                               and curtain
                                                                                               stores)
                                                                          $5.0         *5719  Miscellaneous
                                                                                               Homefurnishings
                                                                                               Stores (blinds
                                                                                               and shades)

[[Page 57231]]

442299...........  All Other Home                R          $5.0          $5.0         *5719  Miscellaneous
                    Furnishings                                                                Homefurnishings
                    Stores.                                                                    Stores (except
                                                                                               pottery and
                                                                                               crafts made and
                                                                                               sold on site and
                                                                                               frame shops, and
                                                                                               window
                                                                                               furnishings)
----------------------------------------------------------------------------------------------------------------
                                Subsector 443 -- Electronics and Appliance Stores
----------------------------------------------------------------------------------------------------------------
443111...........  Household                     R          $6.5          $6.5          5722  Household
                    Appliance Stores.                                                          Appliance Stores
                                                                          $5.0         *5999  Miscellaneous
                                                                                               Retail Stores,
                                                                                               NEC (personal
                                                                                               appliance stores)
                                                                          $5.0         *7623  Refrigeration and
                                                                                               Air-Conditioning
                                                                                               Service and
                                                                                               Repair Shops
                                                                                               (sales location
                                                                                               providing
                                                                                               supporting
                                                                                               refrigerator
                                                                                               repair services
                                                                                               as major source
                                                                                               of receipts)
                                                                          $5.0         *7629  Electrical and
                                                                                               Electronic Repair
                                                                                               Shops, NEC
                                                                                               (Services) (Sales
                                                                                               location
                                                                                               providing
                                                                                               supporting
                                                                                               appliance repair
                                                                                               services as major
                                                                                               source of
                                                                                               receipts)
443112...........  Radio, Television             R          $6.5          $6.5         *5731  Radio, Television,
                    and Other                                                                  and Consumer
                    Electronics                                                                Electronics
                    Stores.                                                                    Stores (except
                                                                                               auto radios)
                                                                          $5.0         *5999  Miscellaneous
                                                                                               Retail Stores,
                                                                                               NEC (typewriters
                                                                                               and telephones)
                                                                          $5.0         *7622  Radio and
                                                                                               Television Repair
                                                                                               Shops (sales
                                                                                               locations
                                                                                               providing
                                                                                               supporting repair
                                                                                               services as major
                                                                                               source of
                                                                                               receipts)
44312............  Computer and                  R          $6.5           100         *5045  Computers and
                    Software Stores.                                                           Computer
                                                                                               Peripheral
                                                                                               Equipment and
                                                                                               Software (sold
                                                                                               via retail
                                                                                               method)
                                                                         $18.0         *7378  Computer
                                                                                               Maintenance and
                                                                                               Repair (sales
                                                                                               locations
                                                                                               providing
                                                                                               supporting repair
                                                                                               services as major
                                                                                               source of
                                                                                               receipts)
                                                                          $6.5          5734  Computer and
                                                                                               Computer Software
                                                                                               Stores
44313............  Camera and                    E          $5.0          $5.0          5946  Camera and
                    Photographic                                                               Photographic
                    Supplies Stores.                                                           Supply Stores
----------------------------------------------------------------------------------------------------------------
                  Subsector 444 -- Building Material and Garden Equipment and Supplies Dealers
----------------------------------------------------------------------------------------------------------------
44411............  Home Centers......            N          $5.0          $5.0         *5211  Lumber and Other
                                                                                               Building
                                                                                               Materials Dealers
                                                                                               (home center
                                                                                               stores)
44412............  Paint and                     R          $5.0           100         *5198  Paints, Varnishes,
                    Wallpaper Stores.                                                          and Supplies
                                                                                               (sold via retail
                                                                                               method)
                                                                          $5.0         *5231  Paint, Glass, and
                                                                                               Wallpaper Stores
                                                                                               (paint and
                                                                                               wallpaper)
44413............  Hardware Stores...            E          $5.0          $5.0          5251  Hardware Stores
44419............  Other Building                R          $5.0           100         *5031  Lumber, Plywood,
                    Material Dealers.                                                          Millwork, and
                                                                                               Wood Panels
                                                                                               (Wholesale) (sold
                                                                                               via retail
                                                                                               method)
                                                                           100         *5032  Brick, Stone, and
                                                                                               Related
                                                                                               Construction
                                                                                               Materials
                                                                                               (Wholesale) (sold
                                                                                               via retail
                                                                                               method)
                                                                           100         *5039  Construction
                                                                                               Materials, NEC
                                                                                               (Wholesale)
                                                                                               (glass sold via
                                                                                               retail method)
                                                                           100         *5063  Electrical
                                                                                               Apparatus and
                                                                                               Equipment, Wiring
                                                                                               Supplies, and
                                                                                               Construction
                                                                                               Materials
                                                                                               (Wholesale) (sold
                                                                                               via retail
                                                                                               method)

[[Page 57232]]

                                                                           100         *5074  Plumbing and
                                                                                               Heating Equipment
                                                                                               and Supplies
                                                                                               (Hydronics) (sold
                                                                                               via retail
                                                                                               method)
                                                                          $5.0         *5211  Lumber and Other
                                                                                               Building
                                                                                               Materials Dealers
                                                                                               (except home
                                                                                               centers)
                                                                          $5.0         *5231  Paint, Glass, and
                                                                                               Wallpaper Stores
                                                                                               (glass)
44421............  Outdoor Power                 N          $5.0           100         *5083  Farm and Garden
                    Equipment Stores.                                                          Machinery and
                                                                                               Equipment
                                                                                               (Wholesale) (sold
                                                                                               via retail
                                                                                               method)
                                                                          $5.0         *5261  Retail Nurseries,
                                                                                               Lawn and Garden
                                                                                               Supply Stores
                                                                                               (outdoor power
                                                                                               equipment)
44422............  Nursery and Garden            R          $5.0           100         *5191  Farm Supplies
                    Centers.                                                                   (sold via retail
                                                                                               method)
                                                                           100         *5193  Flowers, Nursery
                                                                                               Stock, and
                                                                                               Florists'
                                                                                               Supplies (sold
                                                                                               via retail
                                                                                               method)
                                                                          $5.0         *5261  Retail Nurseries,
                                                                                               Lawn and Garden
                                                                                               Supply Stores
                                                                                               (except outdoor
                                                                                               power equipment
                                                                                               and cut Christmas
                                                                                               trees)
----------------------------------------------------------------------------------------------------------------
                                    Subsector 445 -- Food and Beverage Stores
----------------------------------------------------------------------------------------------------------------
44511............  Supermarkets and              N         $20.0         $20.0         *5411  Grocery Stores
                    Other Grocery                                                              (except
                    (except                                                                    convenience
                    Convenience)                                                               stores and
                    Stores.                                                                    grocery stores
                                                                                               with substantial
                                                                                               general
                                                                                               merchandise)
44512............  Convenience Stores            N         $20.0         $20.0         *5411  Grocery Stores
                                                                                               (convenience
                                                                                               stores without
                                                                                               gas)
44521............  Meat Markets......            R          $5.0          $5.0         *5421  Meat and Fish
                                                                                               (Seafood)
                                                                                               Markets,
                                                                                               Including Freezer
                                                                                               Provisioners
                                                                                               (meat except
                                                                                               freezer
                                                                                               provisioners)
                                                                          $5.0         *5499  Miscellaneous Food
                                                                                               Stores (poultry
                                                                                               and poultry
                                                                                               products)
44522............  Fish and Seafood              N          $5.0          $5.0         *5421  Meat and Fish
                    Markets.                                                                   (Seafood)
                                                                                               Markets,
                                                                                               Including Freezer
                                                                                               Provisioners
                                                                                               (seafood)
44523............  Fruit and                     E          $5.0          $5.0          5431  Fruit and
                    Vegetable Markets.                                                         Vegetable Markets
445291...........  Baked Goods Stores            R          $5.0          $5.0         *5461  Retail Bakeries
                                                                                               (selling only)
445292...........  Confectionery and             E          $5.0          $5.0          5441  Candy, Nut and
                    Nut Stores.                                                                Confectionery
                                                                                               Stores
445299...........  All Other                     R          $5.0          $5.0         *5499  Miscellaneous Food
                    Specialty Food                                                             Stores (except
                    Stores.                                                                    food supplements,
                                                                                               poultry stores,
                                                                                               and stores with
                                                                                               food for
                                                                                               immediate
                                                                                               consumption)
                                                                          $5.0          5451  Dairy Products
                                                                                               Stores
44531............  Beer, Wine and                E          $5.0          $5.0          5921  Liquor Stores
                    Liquor Stores.
----------------------------------------------------------------------------------------------------------------
                                Subsector 446 -- Health and Personal Care Stores
----------------------------------------------------------------------------------------------------------------
44611............  Pharmacies and                E          $5.0          $5.0          5912  Drug Stores and
                    Drug Stores.                                                               Proprietary
                                                                                               Stores
44612............  Cosmetics, Beauty             N          $5.0           100         *5087  Service
                    Supplies and                                                               Establishment
                    Perfume Stores.                                                            Equipment and
                                                                                               Supplies (beauty
                                                                                               and barber
                                                                                               supplies sold via
                                                                                               retail method)
                                                                          $5.0         *5999  Miscellaneous
                                                                                               Retail Stores,
                                                                                               NEC (cosmetics
                                                                                               and perfumes)
44613............  Optical Goods                 R          $5.0          $5.0         *5995  Optical Goods
                    Stores.                                                                    Stores (except
                                                                                               labs grinding
                                                                                               prescription
                                                                                               lenses)
446191...........  Food (Health)                 N          $5.0          $5.0         *5499  Miscellaneous Food
                    Supplement Stores.                                                         Stores (food
                                                                                               supplements)

[[Page 57233]]

446199...........  All Other Health              N          $5.0           100         *5047  Medical, Dental,
                    and Personal Care                                                          and Hospital
                    Stores.                                                                    Equipment and
                                                                                               Supplies (sold
                                                                                               via retail
                                                                                               method)
                                                                          $5.0         *5999  Miscellaneous
                                                                                               Retail Stores,
                                                                                               NEC (hearing aids
                                                                                               and artificial
                                                                                               limbs)
----------------------------------------------------------------------------------------------------------------
                                       Subsector 447 -- Gasoline Stations
----------------------------------------------------------------------------------------------------------------
44711............  Gasoline Stations             N         $20.0          $6.5         *5541  Gasoline Service
                    with Convenience                                                           Station (gasoline
                    Stores.                                                                    station with
                                                                                               convenience
                                                                                               store)
                                                                         $20.0         *5411  Grocery Stores
                                                                                               (convenience
                                                                                               store with gas)
44719............  Other Gasoline                N          $6.5          $6.5         *5541  Gasoline Service
                    Stations.                                                                  Station (gasoline
                                                                                               station without
                                                                                               convenience
                                                                                               store)
----------------------------------------------------------------------------------------------------------------
                            Subsector 448 -- Clothing and Clothing Accessories Stores
----------------------------------------------------------------------------------------------------------------
44811............  Men's Clothing                R          $6.5          $6.5         *5611  Men's and Boys'
                    Stores.                                                                    Clothing and
                                                                                               Accessory Stores
                                                                                               (clothing stores)
44812............  Women's Clothing              E          $6.5          $6.5          5621  Women's Clothing
                    Stores.                                                                    Stores
44813............  Children's and                E          $5.0          $5.0          5641  Children's and
                    Infants' Clothing                                                          Infants' Wear
                    Stores.                                                                    Stores
44814............  Family Clothing               E          $6.5          $6.5          5651  Family Clothing
                    Stores.                                                                    Stores
44815............  Clothing                      N          $5.0          $6.5         *5611  Men's and Boys'
                    Accessories                                                                Clothing and
                    Stores.                                                                    Accessory Stores
                                                                                               (accessories)
                                                                          $5.0         *5632  Women's Accessory
                                                                                               and Specialty
                                                                                               Stores
                                                                                               (accessories)
                                                                          $5.0         *5699  Miscellaneous
                                                                                               Apparel and
                                                                                               Accessory Stores
                                                                                               (accessories)
44819............  Other Clothing                R          $5.0          $5.0         *5699  Miscellaneous
                    Stores.                                                                    Apparel and
                                                                                               Accessory Stores
                                                                                               (miscellaneous
                                                                                               apparel)
                                                                          $5.0         *5632  Women's Accessory
                                                                                               and Specialty
                                                                                               Stores (specialty
                                                                                               stores)
44821............  Shoe Stores.......            E          $6.5          $6.5          5661  Shoe Stores
44831............  Jewelry Stores....            R          $5.0          $5.0         *5999  Miscellaneous
                                                                                               Retailer, NEC
                                                                                               (rough gems)
                                                                          $5.0          5944  Jewelry Stores
44832............  Luggage and                   E          $5.0          $5.0          5948  Luggage and
                    Leather Goods                                                              Leather Goods
                    Stores.                                                                    Stores
----------------------------------------------------------------------------------------------------------------
                          Subsector 451 -- Sporting Goods, Hobby, Book and Music Stores
----------------------------------------------------------------------------------------------------------------
45111............  Sporting Goods                R          $5.0      \9\ $5.0         *7699  Repair Shops and
                    Stores.                                                                    Related Services,
                                                                                               NEC (bicycle
                                                                                               sales locations
                                                                                               providing
                                                                                               supporting repair
                                                                                               services as major
                                                                                               source of
                                                                                               receipts)
                                                                          $5.0          5941  Sporting Goods
                                                                                               Stores and
                                                                                               Bicycle Shops
45112............  Hobby, Toy and                E          $5.0          $5.0          5945  Hobby, Toy, and
                    Game Stores.                                                               Game Stores
45113............  Sewing, Needlework            R          $5.0          $5.0         *5714  Drapery, Curtain,
                    and Piece Goods                                                            and Upholstery
                    Stores.                                                                    Stores
                                                                                               (upholstery
                                                                                               materials)
                                                                          $5.0          5949  Sewing,
                                                                                               Needlework, and
                                                                                               Piece Goods
                                                                                               Stores
45114............  Musical Instrument            E          $5.0          $5.0          5736  Musical
                    and Supplies                                                               Instruments
                    Stores.                                                                    Stores
451211...........  Book Stores.......            E          $5.0          $5.0          5942  Book Stores
451212...........  News Dealers and              E          $5.0          $5.0          5994  News Dealers and
                    Newsstands.                                                                Newsstands
45122............  Prerecorded Tape,             E          $5.0          $5.0          5735  Record and
                    Compact Disc and                                                           Prerecorded Tape
                    Record Stores.                                                             Stores
----------------------------------------------------------------------------------------------------------------
                                   Subsector 452 -- General Merchandise Stores
----------------------------------------------------------------------------------------------------------------
45211............  Department Stores.            E         $20.0         $20.0          5311  Department Stores

[[Page 57234]]

45291............  Warehouse Clubs               N         $20.0          $5.0         *5399  Miscellaneous
                    and Superstores.                                                           General
                                                                                               Merchandise
                                                                                               Stores (warehouse
                                                                                               clubs and
                                                                                               supermarket/
                                                                                               general
                                                                                               merchandise
                                                                                               combination)
                                                                         $20.0         *5411  Grocery Stores
                                                                                               (grocery stores
                                                                                               and supermarkets
                                                                                               selling
                                                                                               substantial
                                                                                               amounts of
                                                                                               nonfood items)
45299............  All Other General             R          $8.0          $5.0         *5399  Miscellaneous
                    Merchandise                                                                General
                    Stores.                                                                    Merchandise
                                                                                               Stores (except
                                                                                               warehouse club
                                                                                               and supermarket/
                                                                                               general
                                                                                               merchandise
                                                                                               combination)
                                                                          $8.0          5331  Variety Stores
----------------------------------------------------------------------------------------------------------------
                                 Subsector 453 -- Miscellaneous Store Retailers
----------------------------------------------------------------------------------------------------------------
45311............  Florists..........            E          $5.0          $5.0          5992  Florists
45321............  Office Supplies               R          $5.0           100         *5049  Professional
                    and Stationery                                                             Equipment and
                    Stores.                                                                    Supplies, NEC
                                                                                               (school and
                                                                                               church supplies
                                                                                               sold via retail
                                                                                               method)
                                                                           100         *5112  Stationery and
                                                                                               Office Supplies
                                                                                               (sold via retail
                                                                                               method)
                                                                          $5.0          5943  Stationery Stores
45322............  Gift, Novelty and             E          $5.0          $5.0          5947  Gift, Novelty, and
                    Souvenir Stores.                                                           Souvenir Shops
45331............  Used Merchandise              R          $5.0          $5.0         *5932  Used Merchandise
                    Stores.                                                                    Stores (except
                                                                                               pawn shops)
45391............  Pet and Pet                   N          $5.0          $5.0         *5999  Miscellaneous
                    Supplies Stores.                                                           Retail Stores,
                                                                                               NEC (pet and pet
                                                                                               supplies)
45392............  Art Dealers.......            N          $5.0          $5.0         *5999  Miscellaneous
                                                                                               Retail Stores,
                                                                                               NEC (art dealer)
45393............  Manufactured                  E          $9.5          $9.5          5271  Mobile Home
                    (Mobile) Home                                                              Dealers
                    Dealers.
453991...........  Tobacco Stores....            E          $5.0          $5.0          5993  Tobacco Stores and
                                                                                               Stands
453998...........  All Other                     R          $5.0          $5.0         *5999  Miscellaneous
                    Miscellaneous                                                              Retail Stores,
                    Store Retailers                                                            NEC (except art,
                    (except Tobacco                                                            pet and pet
                    Stores).                                                                   supplies, hearing
                                                                                               aids, artificial
                                                                                               limbs, cosmetics,
                                                                                               telephones,
                                                                                               typewriters,
                                                                                               personal
                                                                                               appliances and
                                                                                               rough gems)
                                                                          $5.0         *5261  Retail Nurseries,
                                                                                               Lawn and Garden
                                                                                               Supply Stores
                                                                                               (cut Christmas
                                                                                               trees)
----------------------------------------------------------------------------------------------------------------
                                       Subsector 454 -- Nonstore Retailers
----------------------------------------------------------------------------------------------------------------
45411............  Electronic                    E         $18.5         $18.5          5961  Catalog and Mail-
                    Shopping and Mail-                                                         Order Houses
                    Order Houses.
45421............  Vending Machine               E          $5.0          $5.0          5962  Automatic
                    Operators.                                                                 Merchandise
                                                                                               Machine Operators
454311...........  Heating Oil                   R          $9.0           100         *5171  Petroleum Bulk
                    Dealers.                                                                   Stations and
                                                                                               Terminals
                                                                                               (heating oil sold
                                                                                               to final
                                                                                               consumer)
                                                                          $9.0          5983  Fuel Oil Dealers
454312...........  Liquefied                     R          $5.0           100         *5171  Petroleum Bulk
                    Petroleum Gas                                                              Stations and
                    (Bottled Gas)                                                              Terminals (LP gas
                    Dealers.                                                                   sold to final
                                                                                               consumer)
                                                                          $5.0          5984  Liquefied
                                                                                               Petroleum Gas
                                                                                               (Bottled Gas)
                                                                                               Dealers
454319...........  Other Fuel Dealers            E          $5.0          $5.0          5989  Fuel Dealers, NEC
45439............  Other Direct                  R          $5.0          $5.0         *5421  Meat and Fish
                    Selling                                                                    (Seafood)
                    Establishments.                                                            Markets,
                                                                                               Including Freezer
                                                                                               Provisioners
                                                                                               (freezer
                                                                                               provisioners)
                                                                          $5.0         *5963  Direct Selling
                                                                                               Establishments
                                                                                               (except mobile
                                                                                               food services)
----------------------------------------------------------------------------------------------------------------

[[Page 57235]]

                                         Sectors 48-49 -- Transportation
----------------------------------------------------------------------------------------------------------------
                                       Subsector 481 -- Air Transportation
----------------------------------------------------------------------------------------------------------------
481111...........  Scheduled                     N         1,500         1,500         *4512  Air
                    Passenger Air                                                              Transportation,
                    Transportation.                                                            Scheduled
                                                                                               (passenger)
481112...........  Scheduled Freight             N         1,500         1,500         *4512  Air
                    Air                                                                        Transportation,
                    Transportation.                                                            Scheduled
                                                                                               (freight)
481211...........  Nonscheduled                  N         1,500         1,500         *4522  Air
                    Chartered                                                                  Transportation,
                    Passenger Air                                                              Nonscheduled
                    Transportation.                                                            (passenger)
                   Offshore Marine                         $20.5         $20.5                Offshore Marine
                    Air                                                                        Air
                    Transportation                                                             Transportation
                    Services.                                                                  Services
481212...........  Nonscheduled                  N         1,500         1,500         *4522  Air
                    Chartered Freight                                                          Transportation,
                    Air                                                                        Nonscheduled
                    Transportation.                                                            (freight)
                   Offshore Marine                         $20.5         $20.5                Offshore Marine
                    Air                                                                        Transportation
                    Transportation                                                             Services
                    Services.
481219...........  Other Nonscheduled            N          $5.0                              Establishments
                    Air                                                                        that use general
                    Transportation.                                                            purpose aircraft
                                                                                               to provide a
                                                                                               variety of
                                                                                               specialized
                                                                                               flying services,
                                                                                               such as the
                                                                                               following:
                                                                          $5.0         *0721  Crop Planting,
                                                                                               Cultivating, and
                                                                                               Protecting (crop
                                                                                               dusting)
                                                                     \6\ $5.06         *7319  Advertising, NEC
                                                                                               (aerial
                                                                                               advertising)
                                                                          $5.0         *7335  Commercial
                                                                                               Photography
                                                                                               (aerial
                                                                                               photography)
----------------------------------------------------------------------------------------------------------------
                                      Subsector 482 -- Rail Transportation
----------------------------------------------------------------------------------------------------------------
482111...........  Line-Haul                     E         1,500         1,500          4011  Railroads, Line-
                    Railroads.                                                                 Haul Operating
482112...........  Short Line                    N           500           500         *4013  Railroad Switching
                    Railroads.                                                                 and Terminal
                                                                                               Establishments
                                                                                               (belt line and
                                                                                               logging
                                                                                               railroads)
----------------------------------------------------------------------------------------------------------------
                                      Subsector 483 -- Water Transportation
----------------------------------------------------------------------------------------------------------------
483111...........  Deep Sea Freight              E           500           500          4412  Deep Sea Foreign
                    Transportation.                                                            Transportation of
                                                                                               Freight
483112...........  Deep Sea Passenger            R           500           500         *4481  Deep Sea
                    Transportation.                                                            Transportation of
                                                                                               Passengers,
                                                                                               Except by Ferry
                                                                                               (deep sea
                                                                                               activities)
483113...........  Coastal and Great             R           500           500          4424  Deep Sea Domestic
                    Lakes Freight                                                              Transportation of
                    Transportation.                                                            Freight
                                                                           500          4432  Freight
                                                                                               Transportation on
                                                                                               the Great Lakes --
                                                                                                St. Lawrence
                                                                                               Seaway
                                                                          $5.0         *4492  Towing and Tugboat
                                                                                               Services (coastal
                                                                                               barge operations)
483114...........  Coastal and Great             R           500           500         *4481  Deep Sea
                    Lakes Passenger                                                            Transportation of
                    Transportation.                                                            Passengers,
                                                                                               Except by Ferry
                                                                                               (coastal
                                                                                               activities)
                                                             500           500         *4482  Ferries (coastal
                                                                                               and Great Lakes)
483211...........  Inland Water                  R           500           500          4449  Water
                    Freight                                                                    Transportation of
                    Transportation.                                                            Freight, NEC
                                                                          $5.0         *4492  Towing and Tugboat
                                                                                               Services (inland
                                                                                               barge operations)
483212...........  Inland Water                  R           500           500         *4482  Ferries (inland)
                    Passenger
                    Transportation.
                                                                           500         *4489  Water
                                                                                               Transportation of
                                                                                               Passengers, NEC
                                                                                               (water taxi)
----------------------------------------------------------------------------------------------------------------
                                      Subsector 484 -- Truck Transportation
----------------------------------------------------------------------------------------------------------------
48411............  General Freight               N         $18.5         $18.5         *4212  Local Trucking
                    Trucking, Local.                                                           without Storage
                                                                                               (general freight)
                                                                         $18.5         *4214  Local Trucking
                                                                                               with Storage
                                                                                               (general freight)

[[Page 57236]]

484121...........  General Freight               N         $18.5         $18.5         *4213  Trucking, Except
                    Trucking, Long-                                                            Local (general
                    Distance,                                                                  freight,
                    Truckload.                                                                 truckload)
484122...........  General Freight               N         $18.5         $18.5         *4213  Trucking, Except
                    Trucking, Long-                                                            Local (general
                    Distance, Less                                                             freight, less
                    Than Truckload.                                                            than truckload)
48421............  Used Household and            N         $18.5         $18.5         *4212  Local Trucking
                    Office Goods                                                               Without Storage
                    Moving.                                                                    (household goods
                                                                                               moving)
                                                                         $18.5         *4213  Trucking, Except
                                                                                               Local (household
                                                                                               goods moving)
                                                                         $18.5         *4214  Local Trucking
                                                                                               With Storage
                                                                                               (household goods
                                                                                               moving)
48422............  Specialized                   N         $18.5         $18.5         *4212  Local Trucking
                    Freight (except                                                            without Storage
                    Used Goods)                                                                (specialized
                    Trucking, Local.                                                           freight)
                                                                         $18.5         *4214  Local Trucking
                                                                                               with Storage
                                                                                               (specialized
                                                                                               freight)
48423............  Specialized                   N         $18.5         $18.5         *4213  Trucking, Except
                    Freight (except                                                            Local
                    Used Goods)                                                                (specialized
                    Trucking, Long-                                                            freight)
                    Distance.
----------------------------------------------------------------------------------------------------------------
                          Subsector 485 -- Transit and Ground Passenger Transportation
----------------------------------------------------------------------------------------------------------------
485111...........  Mixed Mode Transit            N          $5.0          $5.0         *4111  Local and Suburban
                    Systems.                                                                   Transit (mixed
                                                                                               mode)
485112...........  Commuter Rail                 N          $5.0          $5.0         *4111  Local and Suburban
                    Systems.                                                                   Transit (commuter
                                                                                               rail)
485113...........  Bus and Motor                 N          $5.0          $5.0         *4111  Local and Suburban
                    Vehicle Transit                                                            Transit (bus and
                    Systems.                                                                   motor vehicle)
485119...........  Other Urban                   N          $5.0          $5.0         *4111  Local and Suburban
                    Transit Systems.                                                           Transit (other
                                                                                               than mixed mode,
                                                                                               commuter rail,
                                                                                               and bus and motor
                                                                                               vehicle)
48521............  Interurban and                E          $5.0          $5.0          4131  Intercity and
                    Rural Bus                                                                  Rural Bus
                    Transportation.                                                            Transportation
48531............  Taxi Service......            E          $5.0          $5.0          4121  Taxicabs
48532............  Limousine Service.            N          $5.0          $5.0         *4119  Local Passenger
                                                                                               Transportation,
                                                                                               NEC (limousine
                                                                                               rental with
                                                                                               driver and
                                                                                               automobile rental
                                                                                               with driver)
48541............  School and                    R          $5.0          $5.0          4151  School Buses
                    Employee Bus
                    Transportation.
                                                                          $5.0         *4119  Local Passenger
                                                                                               Transportation,
                                                                                               NEC (employee
                                                                                               transportation)
48551............  Charter Bus                   R          $5.0          $5.0          4141  Local Charter Bus
                    Industry.                                                                  Service
                                                                          $5.0          4142  Bus Charter
                                                                                               Services, Except
                                                                                               Local
485991...........  Special Needs                 N          $5.0          $5.0         *4119  Local Passenger
                    Transportation.                                                            Transportation,
                                                                                               NEC (special
                                                                                               needs
                                                                                               transportation)
485999...........  All Other Transit             R          $5.0          $5.0         *4111  Local and Suburban
                    and Ground                                                                 Transit (airport
                    Passenger                                                                  transportation
                    Transportation.                                                            service)
                                                                          $5.0         *4119  Local Passenger
                                                                                               Transportation,
                                                                                               NEC (hearse
                                                                                               rental with
                                                                                               driver and
                                                                                               carpool and
                                                                                               vanpool
                                                                                               operation)
----------------------------------------------------------------------------------------------------------------
                                    Subsector 486 -- Pipeline Transportation
----------------------------------------------------------------------------------------------------------------
48611............  Pipeline                      E         1,500         1,500          4612  Crude Petroleum
                    Transportation of                                                          Pipelines
                    Crude Oil.
4862.............  Pipeline
                    Transportation of
                    Natural Gas
48621............  Pipeline                      R          $5.0          $5.0          4922  Natural Gas
                    Transportation of                                                          Transmission
                    Natural Gas.
                                                                          $5.0         *4923  Natural Gas
                                                                                               Transmission and
                                                                                               Distribution
                                                                                               (transmission)
4869.............  Other Pipeline
                    Transportation
48691............  Pipeline                      E         1,500         1,500          4613  Refined Petroleum
                    Transportation of                                                          Pipelines
                    Refined.
48699............  All Other Pipeline            E         $25.0         $25.0          4619  Pipelines, NEC
                    Transportation.
----------------------------------------------------------------------------------------------------------------

[[Page 57237]]

                             Subsector 487 -- Scenic and Sightseeing Transportation
----------------------------------------------------------------------------------------------------------------
4871.............  Scenic and
                    Sightseeing
                    Transportation,
                    Land.
48711............  Scenic and                    N          $5.0          $5.0         *4119  Local Passenger
                    Sightseeing                                                                Transportation,
                    Transportation,                                                            NEC (sightseeing
                    Land.                                                                      buses and cable
                                                                                               and cog railways,
                                                                                               except scenic)
                                                                          $5.0         *4789  Transportation
                                                                                               Services, NEC
                                                                                               (horse-drawn cabs
                                                                                               and carriages)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (scenic transport
                                                                                               operations, land)
4872.............  Scenic and
                    Sightseeing
                    Transportation,
                    Water
48721............  Scenic and                    N          $5.0           500         *4489  Water
                    Sightseeing                                                                Transportation of
                    Transportation,                                                            Passengers, NEC
                    Water.                                                                     (airboats,
                                                                                               excursion boats,
                                                                                               and sightseeing
                                                                                               boats)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (charter fishing)
48799............  Scenic and                    N          $5.0         1,500         *4522  Air
                    Sightseeing                                                                Transportation,
                    Transportation,                                                            Non-Scheduled
                    Other.                                                                     (sightseeing
                                                                                               planes)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (aerial tramways,
                                                                                               scenic and
                                                                                               amusement)
----------------------------------------------------------------------------------------------------------------
                             Subsector 488 -- Support Activities for Transportation
----------------------------------------------------------------------------------------------------------------
488111...........  Air Traffic                   N          $5.0          $5.0         *4581  Airports, Flying
                    Control.                                                                   Fields, and
                                                                                               Airport Terminal
                                                                                               Services (private
                                                                                               air traffic
                                                                                               control)
                                                                           N/A         *9621  Regulation and
                                                                                               Administration of
                                                                                               Transportation
                                                                                               Programs
                                                                                               (government air
                                                                                               traffic control)
488119...........  Other Airport                 N          $5.0          $5.0         *4581  Airports, Flying
                    Operations.                                                                Fields, and
                                                                                               Airport Terminal
                                                                                               Services
                                                                                               (airfreight
                                                                                               handling at
                                                                                               airports, hangar
                                                                                               operations,
                                                                                               airport terminal
                                                                                               services,
                                                                                               aircraft storage,
                                                                                               airports, and
                                                                                               flying fields)
                                                                          $5.0         *4959  Sanitary Services,
                                                                                               NEC (vacuuming of
                                                                                               runways)
48819............  Other Support                 N          $5.0          $5.0         *4581  Airports, Flying
                    Activities for                                                             Fields, and
                    Air                                                                        Airport Terminal
                    Transportation.                                                            Services
                                                                                               (aircraft
                                                                                               servicing and
                                                                                               repairing)
48821............  Support Activities            R          $5.0           500         *4013  Railroad Switching
                    for Rail                                                                   and Terminal
                    Transportation.                                                            Establishments
                                                                                               (all but short
                                                                                               line railroads)
                                                                          $5.0         *4741  Rental of Railroad
                                                                                               Cars (grain
                                                                                               leveling in
                                                                                               railroad cars,
                                                                                               grain trimming
                                                                                               for railroad
                                                                                               equipment,
                                                                                               precooling of
                                                                                               fruits and
                                                                                               vegetables in
                                                                                               connection with
                                                                                               transportation,
                                                                                               and railroad car
                                                                                               cleaning, icing,
                                                                                               ventilating, and
                                                                                               heating)
                                                                          $5.0         *4789  Transportation
                                                                                               Services, NEC
                                                                                               (car loading and
                                                                                               unloading;
                                                                                               cleaning of
                                                                                               railroad
                                                                                               ballasts; dining,
                                                                                               parlor, sleeping,
                                                                                               and other car
                                                                                               operations; and
                                                                                               railroad
                                                                                               maintenance)
48831............  Port and Harbor               N         $18.5         $18.5         *4491  Marine Cargo
                    Operations.                                                                Handling (dock
                                                                                               and pier
                                                                                               operations)

[[Page 57238]]

                                                                          $5.0         *4499  Water
                                                                                               Transportation
                                                                                               Services, NEC
                                                                                               (lighthouse
                                                                                               operations)
48832............  Marine Cargo                  R         $18.5         $18.5         *4491  Marine Cargo
                    Handling.                                                                  Handling (all but
                                                                                               dock and pier
                                                                                               operations)
48833............  Navigational                  N          $5.0          $5.0         *4492  Towing and Tugboat
                    Services to                                                                Services (all but
                    Shipping.                                                                  barge operations)
                                                                          $5.0         *4499  Water
                                                                                               Transportation
                                                                                               Services, NEC
                                                                                               (piloting vessels
                                                                                               in and out of
                                                                                               harbors and
                                                                                               marine salvage)
48839............  Other Support                 R          $5.0          $5.0         *4499  Water
                    Activities for                                                             Transportation
                    Water                                                                      Services, NEC
                    Transportation.                                                            (all but
                                                                                               lighthouse
                                                                                               operations,
                                                                                               piloting vessels
                                                                                               in and out of
                                                                                               harbors, boat and
                                                                                               ship rental, and
                                                                                               marine salvage)
                                                                          $5.0         *4785  Fixed Facilities
                                                                                               and Inspection
                                                                                               and Weighing
                                                                                               Services for
                                                                                               Motor Vehicle
                                                                                               Transportation
                                                                                               (marine cargo
                                                                                               checkers)
                                                                      \9\ $5.0         *7699  Repair Shops and
                                                                                               Related Services,
                                                                                               NEC (ship
                                                                                               scaling)
48841............  Motor Vehicle                 N          $5.0          $5.0         *7549  Automotive
                    Towing.                                                                    Services, Except
                                                                                               Repair and
                                                                                               Carwashes
                                                                                               (towing)
48849............  Other Support                 R          $5.0          $5.0          4173  Terminal and
                    Activities for                                                             Service
                    Road                                                                       Facilities for
                    Transportation.                                                            Motor Vehicle
                                                                                               Passenger
                                                                                               Transportation
                                                                          $5.0          4231  Terminal and Joint
                                                                                               Terminal
                                                                                               Maintenance
                                                                                               Facilities for
                                                                                               Motor Freight
                                                                                               Transportation
                                                                          $5.0         *4785  Fixed Facilities
                                                                                               and Inspection
                                                                                               and Weighing
                                                                                               Services for
                                                                                               Motor Vehicle
                                                                                               Transportation
                                                                                               (all but marine
                                                                                               cargo checkers)
48851............  Freight                       R         $18.5         $18.5         *4731  Arrangement of
                    Transportation                                                             Transportation of
                    Arrangement.                                                               Freight and Cargo
                                                                                               (except freight
                                                                                               rate auditors and
                                                                                               tariff
                                                                                               consultants)
488991...........  Packing and                   E         $18.5         $18.5          4783  Packing and
                    Crating.                                                                   Crating
488999...........  All Other Support             R          $5.0          $5.0         *4729  Arrangement of
                    Activities for                                                             Passenger
                    Transportation.                                                            Transportation,
                                                                                               NEC (arrangement
                                                                                               of carpools and
                                                                                               vanpools)
                                                                          $5.0         *4789  Transportation
                                                                                               Services, NEC
                                                                                               (pipeline
                                                                                               terminals and
                                                                                               stockyards for
                                                                                               transportation)
----------------------------------------------------------------------------------------------------------------
                                         Subsector 491 -- Postal Service
----------------------------------------------------------------------------------------------------------------
49111............  Postal Service....            R          $5.0           N/A          4311  United States
                                                                                               Postal Service
                                                                          $5.0         *7398  Business Services,
                                                                                               NEC (post office
                                                                                               contract
                                                                                               stations)
----------------------------------------------------------------------------------------------------------------
                                    Subsector 492 -- Couriers and Messengers
----------------------------------------------------------------------------------------------------------------
49211............  Couriers..........            R         1,500         $18.5         *4215  Courier Services,
                                                                                               Except by Air
                                                                                               (hub and spoke
                                                                                               intercity
                                                                                               delivery)
                                                                         1,500          4513  Air Courier
                                                                                               Services
4922.............  Local Messengers
                    and Local
                    Delivery
49221............  Local Messengers              N         $18.5         $18.5         *4215  Courier Services,
                    and Local                                                                  Except by Air
                    Delivery.                                                                  (local delivery)
----------------------------------------------------------------------------------------------------------------
                                    Subsector 493 -- Warehousing and Storage
----------------------------------------------------------------------------------------------------------------
49311............  General                       R         $18.5         $18.5         *4225  General
                    Warehousing and                                                            Warehousing and
                    Storage.                                                                   Storage (all but
                                                                                               self-storage
                                                                                               miniware- house
                                                                                               warehousing)

[[Page 57239]]

                                                                         $18.5         *4226  Special
                                                                                               Warehousing and
                                                                                               Storage, NEC
                                                                                               (warehousing in
                                                                                               foreign trade
                                                                                               zones)
49312............  Refrigerated                  R         $18.5         $18.5          4222  Refrigerated
                    Warehousing and                                                            Warehousing and
                    Storage.                                                                   Storage
                                                                         $18.5         *4226  Special
                                                                                               Warehousing and
                                                                                               Storage, NEC (fur
                                                                                               storage)
49313............  Farm Product                  E         $18.5         $18.5          4221  Farm Product
                    Warehousing and                                                            Warehousing and
                    Storage.                                                                   Storage
49319............  Other Warehousing             R         $18.5         $18.5         *4226  Special
                    and Storage.                                                               Warehousing and
                                                                                               Storage, NEC (all
                                                                                               but fur storage
                                                                                               and warehousing
                                                                                               in foreign trade
                                                                                               zones)
----------------------------------------------------------------------------------------------------------------
                                            Sector 51 -- Information
----------------------------------------------------------------------------------------------------------------
                                     Subsector 511 -- Publishing Industries
----------------------------------------------------------------------------------------------------------------
51111............  Newspaper                     E           500           500          2711  Newspapers:
                    Publishers.                                                                Publishing or
                                                                                               Publishing and
                                                                                               Printing
51112............  Periodical                    E           500           500          2721  Periodicals:
                    Publishers.                                                                Publishing or
                                                                                               Publishing and
                                                                                               Printing
51113............  Book Publishers...            R           500           500         *2731  Books: Publishing
                                                                                               or Publishing and
                                                                                               Printing (except
                                                                                               music books)
51114............  Database and                  N           500           500         *2741  Miscellaneous
                    Directory                                                                  Publishing
                    Publishers.                                                                (database
                                                                                               publishers)
511191...........  Greeting Card                 R           500           500         *2771  Greeting Cards
                    Publishers.                                                                (publishing
                                                                                               greeting cards)
511199...........  All Other                     R           500           500         *2741  Miscellaneous
                    Publishers.                                                                Publishing
                                                                                               (except database
                                                                                               and sheet music
                                                                                               publishing)
51121............  Software                      R         $18.0         $18.0         *7372  Prepackaged
                    Publishers.                                                                Software
                                                                                               (software
                                                                                               publishing)
----------------------------------------------------------------------------------------------------------------
                         Subsector 512 -- Motion Picture and Sound Recording Industries
----------------------------------------------------------------------------------------------------------------
51211............  Motion Picture and            E         $21.5         $21.5          7812  Motion Picture and
                    Video Production.                                                          Video Tape
                                                                                               Production
51212............  Motion Picture and            R         $21.5         $21.5         *7822  Motion Picture and
                    Video                                                                      Video Tape
                    Distribution.                                                              Distribution
                                                                                               (except video
                                                                                               tape and cassette
                                                                                               wholesalers)
                                                                          $5.0         *7829  Services Allied to
                                                                                               Motion Picture
                                                                                               Distribution
                                                                                               (film libraries)
512131...........  Motion Picture                E          $5.0          $5.0          7832  Motion Picture
                    Theaters (except                                                           Theaters, Except
                    Drive-Ins).                                                                Drive-In
512132...........  Drive-In Motion               E          $5.0          $5.0          7833  Drive-In Motion
                    Picture Theaters.                                                          Picture Theaters
512191...........  Teleproduction and            N         $21.5         $21.5         *7819  Services Allied to
                    Other Post-                                                                Motion Picture
                    Production                                                                 Production
                    Services.                                                                  (teleproduction
                                                                                               and post-
                                                                                               production
                                                                                               services)
512199...........  Other Motion                  N          $5.0         $21.5         *7819  Services Allied to
                    Picture and Video                                                          Motion Picture
                    Industries.                                                                Production
                                                                                               (except casting
                                                                                               bureaus, wardrobe
                                                                                               and equipment
                                                                                               rental, talent
                                                                                               payment services,
                                                                                               teleproduction
                                                                                               and other post-
                                                                                               production
                                                                                               services,
                                                                                               reproduction of
                                                                                               videos, and film
                                                                                               distributors and
                                                                                               other related
                                                                                               motion picture
                                                                                               production
                                                                                               services)
                                                                          $5.0         *7829  Services Allied to
                                                                                               Motion Picture
                                                                                               Distribution
                                                                                               (except film
                                                                                               libraries)
51221............  Record Production.            N          $5.0          $5.0         *8999  Services, NEC
                                                                                               (record
                                                                                               production)
51222............  Integrated Record             N           750           750         *3652  Phonograph Records
                    Production/                                                                and Prerecorded
                    Distribution.                                                              Audio Tapes and
                                                                                               Disks (integrated
                                                                                               record companies,
                                                                                               except
                                                                                               duplication only)

[[Page 57240]]

51223............  Music Publishers..            N           500           500         *2731  Books: Publishing
                                                                                               or Publishing and
                                                                                               Printing (music
                                                                                               books)
                                                                           500         *2741  Miscellaneous
                                                                                               Publishing (sheet
                                                                                               music publishing)
                                                                          $5.0         *8999  Services, NEC
                                                                                               (music
                                                                                               publishing)
51224............  Sound Recording               N          $5.0          $5.0         *7389  Business Services,
                    Studios.                                                                   NEC (recording
                                                                                               studios)
51229............  Other Sound                   N          $5.0          $5.0         *7389  Business Services,
                    Recording                                                                  NEC (audio taping
                    Industries.                                                                services)
                                                                          $5.0         *7922  Theatrical
                                                                                               Producers (Except
                                                                                               Motion Picture)
                                                                                               and Miscellaneous
                                                                                               Theatrical
                                                                                               Services
                                                                                               (producers of
                                                                                               radio programs)
----------------------------------------------------------------------------------------------------------------
                              Subsector 513 -- Broadcasting and Telecommunications
----------------------------------------------------------------------------------------------------------------
513111...........  Radio Networks....            N          $5.0          $5.0         *4832  Radio Broadcasting
                                                                                               Stations
                                                                                               (networks)
513112...........  Radio Stations....            N          $5.0          $5.0         *4832  Radio Broadcasting
                                                                                               Stations (except
                                                                                               networks)
51312............  Television                    N         $10.5         $10.5          4833  Television
                    Broadcasting.                                                              Broadcasting
                                                                                               Stations
51321............  Cable Networks....            N         $11.0         $11.0         *4841  Cable and Other
                                                                                               Pay Television
                                                                                               Services (cable
                                                                                               networks)
51322............  Cable and Other               N         $11.0         $11.0         *4841  Cable and Other
                    Program                                                                    Pay Television
                    Distribution.                                                              Services (except
                                                                                               cable networks)
51331............  Wired                         N         1,500         1,500         *4813  Telephone
                    Telecommunication                                                          Communications,
                    s Carriers.                                                                Except
                                                                                               Radiotelephone
                                                                                               (except
                                                                                               resellers)
                                                                          $5.0          4822  Telegraph and
                                                                                               Other Message
                                                                                               Communications
513321...........  Paging............            N         1,500         1,500         *4812  Radiotelephone
                                                                                               Communications
                                                                                               (paging carriers)
513322...........  Cellular and Other            N         1,500         1,500         *4812  Radiotelephone
                    Wireless                                                                   Communications
                    Telecommunication                                                          (cellular
                    s.                                                                         carriers)
                                                                         $11.0         *4899  Communications
                                                                                               Services, NEC
                                                                                               (radio dispatch)
51333............  Telecommunications            N         1,500         1,500         *4812  Radio
                    Resellers.                                                                 Communications
                                                                                               (paging and
                                                                                               cellular
                                                                                               resellers)
                                                                         1,500         *4813  Telephone
                                                                                               Communications,
                                                                                               Except
                                                                                               Radiotelephone
                                                                                               (resellers)
51334............  Satellite                     N         $11.0         $11.0         *4899  Communications
                    Telecommunication                                                          Services, NEC
                    s.                                                                         (satellite
                                                                                               communications)
51339............  Other                         N         $11.0         $11.0         *4899  Communications
                    Telecommunication                                                          Services, NEC
                    s.                                                                         (except radio
                                                                                               dispatch,
                                                                                               satellite
                                                                                               communications)
----------------------------------------------------------------------------------------------------------------
                       Subsector 514 -- Information Services and Data Processing Services
----------------------------------------------------------------------------------------------------------------
51411............  News Syndicates...            E          $5.0          $5.0          7383  News Syndicates
51412............  Libraries and                 E          $5.0          $5.0          8231  Libraries
                    Archives.
514191...........  On-Line                       E         $18.0         $18.0          7375  Information
                    Information                                                                Retrieval
                    Services.                                                                  Services
514199...........  All Other                     N          $5.0          $5.0         *8999  Services, NEC
                    Information                                                                (miscellaneous
                    Services.                                                                  information
                                                                                               providers)
51421............  Data Processing               E         $18.0         $18.0          7374  Computer
                    Services.                                                                  Processing and
                                                                                               Data Preparation
                                                                                               and Processing
                                                                                               Services
----------------------------------------------------------------------------------------------------------------
                                       Sector 52 -- Finance and Insurance
----------------------------------------------------------------------------------------------------------------
                          Subsector 522 -- Credit Intermediation and Related Activities
----------------------------------------------------------------------------------------------------------------
52211............  Commercial Banking            R    $100 mil in   $100 mil in        *6021  National
                                                      assets \8\    assets \7\                 Commercial Banks
                                                                                               (banking)
                                                                    $100 mil in        *6022  State Commercial
                                                                    assets \7\                 Banks (banking)

[[Page 57241]]

                                                                    $100 mil in         6029  Commercial Banks,
                                                                    assets \7\                 NEC
                                                                    $100 mil in        *6081  Branches and
                                                                    assets \7\                 Agencies of
                                                                                               Foreign Banks
                                                                                               (banking)
52212............  Savings                       R    $100 mil in   $100 mil in         6035  Savings
                    Institutions.                     assets \8\    assets \7\                 Institutions,
                                                                                               Federally
                                                                                               Chartered
                                                                    $100 mil in         6036  Savings
                                                                    assets \7\                 Institutions, Not
                                                                                               Federally
                                                                                               Chartered
52213............  Credit Unions.....            R    $100 mil in   $100 mil in         6061  Credit Unions,
                                                      assets \8\    assets \7\                 Federally
                                                                                               Chartered
                                                                    $100 mil in         6062  Credit Unions, Not
                                                                    assets \7\                 Federally
                                                                                               Chartered
52219............  Other Depository              N    $100 mil in   $100 mil in        *6022  State Commercial
                    Credit                            assets \8\    assets \7\                 Banks (private
                    Intermediation.                                                            and industrial
                                                                                               banking)
5222.............  Non-Depository
                    Credit
                    Intermediation
52221............  Credit Card                   N    $100 mil in   $100 mil in        *6021  National
                    Issuing.                          assets \8\    assets \7\                 Commercial Banks
                                                                                               (credit card
                                                                                               issuing)
                                                                    $100 mil in        *6022  State Commercial
                                                                    assets \7\                 Banks (credit
                                                                                               card issuing)
                                                                          $5.0         *6141  Personal Credit
                                                                                               Institutions
                                                                                               (credit card
                                                                                               issuing)
52222............  Sales Financing...            N          $5.0          $5.0         *6141  Personal Credit
                                                                                               Institutions
                                                                                               (installment
                                                                                               sales finance)
                                                                          $5.0         *6153  Short-Term
                                                                                               Business Credit
                                                                                               Institutions,
                                                                                               Except
                                                                                               Agricultural
                                                                                               (business sales
                                                                                               finance).
                                                                          $5.0         *6159  Miscellaneous
                                                                                               Business Credit
                                                                                               Institutions
                                                                                               (finance leasing)
522291...........  Consumer Lending..            R          $5.0          $5.0         *6141  Personal Credit
                                                                                               Institutions
                                                                                               (except
                                                                                               installment sales
                                                                                               finance and
                                                                                               credit card
                                                                                               issuing)
522292...........  Real Estate Credit            R          $5.0          $5.0         *6162  Mortgage Bankers
                                                                                               and Loan
                                                                                               Correspondents
                                                                                               (mortgage bankers
                                                                                               and originators)
522293...........  International                 N    $100 mil in   $100 mil in        *6081  Branches and
                    Trade Financing.                  assets \8\    assets \7\                 Agencies of
                                                                                               Foreign Banks
                                                                                               (international
                                                                                               trade financing)
                                                                    $100 mil in         6082  Foreign Trade and
                                                                    assets \7\                 International
                                                                                               Banking
                                                                                               Institutions
                                                                           N/A         *6111  Federal and
                                                                                               Federally-
                                                                                               Sponsored Credit
                                                                                               Agencies (trade
                                                                                               banks)
                                                                          $5.0         *6159  Miscellaneous
                                                                                               Business Credit
                                                                                               Institutions
                                                                                               (trade banks)
522294...........  Secondary Market              N          $5.0           N/A         *6111  Federal and
                    Financing.                                                                 Federally
                                                                                               Sponsored Credit
                                                                                               Agencies (except
                                                                                               trade banks)
                                                                          $5.0         *6159  Miscellaneous
                                                                                               Business Credit
                                                                                               Institutions
                                                                                               (secondary market
                                                                                               financing)
522298...........  All Other Non-                N          $5.0          $5.0         *5932  Used Merchandise
                    Depository Credit                                                          Stores
                    Intermediation.                                                            (pawnshops)
                                                                    $100 mil in        *6081  Branches and
                                                                    assets \7\                 Agencies of
                                                                                               Foreign Banks
                                                                                               (agencies)
                                                                           N/A         *6111  Federal and
                                                                                               Federally-
                                                                                               Sponsored Credit
                                                                                               Agencies (except
                                                                                               trade banks and
                                                                                               secondary market
                                                                                               financing)
                                                                          $5.0         *6153  Short-Term
                                                                                               Business Credit
                                                                                               Institutions,
                                                                                               Except
                                                                                               Agricultural
                                                                                               (except credit
                                                                                               card service and
                                                                                               business sales
                                                                                               finance)
                                                                          $5.0         *6159  Miscellaneous
                                                                                               Business Credit
                                                                                               Institutions
                                                                                               (except trade
                                                                                               banks and finance
                                                                                               leasing)

[[Page 57242]]

52231............  Mortgage and                  E          $5.0          $5.0          6163  Loan Brokers
                    Nonmortgage Loan
                    Brokers.
52232............  Financial                     N          $5.0           N/A          6019  Central Reserve
                    Transactions                                                               Depository
                    Processing,                                                                Institutions, NEC
                    Reserve, and
                    Clearing House
                    Activities.
                                                                          $5.0         *6099  Functions Related
                                                                                               to Depository
                                                                                               Banking, NEC
                                                                                               (electronic funds
                                                                                               transfer networks
                                                                                               and clearing
                                                                                               house
                                                                                               associations)
                                                                          $5.0         *6153  Short-Term
                                                                                               Business Credit
                                                                                               Institutions,
                                                                                               Except
                                                                                               Agricultural
                                                                                               (credit card
                                                                                               service)
                                                                          $5.0         *7389  Business Services,
                                                                                               NEC (credit card
                                                                                               service)
52239............  Other Activities              N          $5.0          $5.0         *6099  Functions Related
                    Related to Credit                                                          to Depository
                    Intermediation.                                                            Banking, NEC
                                                                                               (except money
                                                                                               orders,
                                                                                               electronic funds
                                                                                               transfer networks
                                                                                               and clearing
                                                                                               houses, foreign
                                                                                               currency
                                                                                               exchanges, escrow
                                                                                               and fiduciary
                                                                                               agencies and
                                                                                               deposit brokers)
                                                                          $5.0         *6162  Mortgage Bankers
                                                                                               and Loan
                                                                                               Correspondents
                                                                                               (mortgage
                                                                                               servicing)
----------------------------------------------------------------------------------------------------------------
                          Subsector 523 -- Financial Investments and Related Activities
----------------------------------------------------------------------------------------------------------------
52311............  Investment Banking            N          $5.0          $5.0         *6211  Security Brokers,
                    and Securities                                                             Dealers, and
                    Dealing.                                                                   Flotation
                                                                                               Companies
                                                                                               (securities
                                                                                               dealers and
                                                                                               underwriters)
52312............  Securities                    N          $5.0          $5.0         *6211  Security Brokers,
                    Brokerage.                                                                 Dealers, and
                                                                                               Flotation
                                                                                               Companies
                                                                                               (security
                                                                                               brokers)
52313............  Commodity                     N          $5.0          $5.0         *6099  Functions Related
                    Contracts Dealing.                                                         to depository
                                                                                               Banking, NEC
                                                                                               (foreign currency
                                                                                               exchange)
                                                                          $5.0         *6799  Investors, NEC
                                                                                               (commodity
                                                                                               contract trading
                                                                                               companies)
                                                                          $5.0         *6221  Commodity
                                                                                               Contracts Brokers
                                                                                               and Dealers
                                                                                               (commodity
                                                                                               dealers)
52314............  Commodity                     N          $5.0          $5.0         *6221  Commodity
                    Contracts                                                                  Contracts Brokers
                    Brokerage.                                                                 and Dealers
                                                                                               (commodity
                                                                                               brokers)
52321............  Securities and                E          $5.0          $5.0          6231  Security and
                    Commodity                                                                  Commodity
                    Exchanges.                                                                 Exchanges
52391............  Miscellaneous                 N          $5.0          $5.0         *6211  Securities
                    Intermediation.                                                            Brokers, Dealers
                                                                                               and Flotation
                                                                                               Companies (except
                                                                                               securities and
                                                                                               commodity
                                                                                               dealers)
                                                                          $5.0         *6799  Investors, NEC
                                                                                               (venture capital
                                                                                               companies)
52392............  Portfolio                     N          $5.0          $5.0         *6282  Investment Advice
                    Management.                                                                (portfolio
                                                                                               managers)
                                                                          $5.0         *6371  Pension, Health,
                                                                                               and Welfare Funds
                                                                                               (managers)
                                                                          $5.0         *6733  Trust, Except
                                                                                               Educational,
                                                                                               Religious, and
                                                                                               Charitable
                                                                                               (managers)
                                                                          $5.0         *6799  Investors, NEC
                                                                                               (pool operators)
52393............  Investment Advice.            R          $5.0          $5.0         *6282  Investment Advice
                                                                                               (except portfolio
                                                                                               managers)
523991...........  Trust, Fiduciary              N          $5.0    $100 mil in        *6021  National
                    and Custody                                     assets \7\                 Commercial Banks
                    Activities.                                                                (trust services)
                                                                    $100 mil in        *6022  State Commercial
                                                                    assets \7\                 Banks (trust
                                                                                               services)
                                                                          $5.0          6091  Nondeposit Trust
                                                                                               Facilities

[[Page 57243]]

                                                                          $5.0         *6099  Functions Related
                                                                                               to Depository
                                                                                               Banking, NEC
                                                                                               (escrow and
                                                                                               fiduciary
                                                                                               agencies)
                                                                          $5.0         *6289  Services Allied
                                                                                               With the Exchange
                                                                                               of Securities or
                                                                                               Commodities, NEC
                                                                                               (securities
                                                                                               custodians)
                                                                          $5.0         *6733  Trusts, Except
                                                                                               Educational,
                                                                                               Religious, and
                                                                                               Charitable
                                                                                               (administrators
                                                                                               of private
                                                                                               estates)
523999...........  Miscellaneous                 R          $5.0          $5.0         *6099  Functions Related
                    Financial                                                                  to Depository
                    Investment                                                                 Banking, NEC
                    Activities.                                                                (deposit brokers)
                                                                          $5.0         *6211  Security Brokers,
                                                                                               Dealers, and
                                                                                               Flotation
                                                                                               Companies (other
                                                                                               except security
                                                                                               and commodity)
                                                                          $5.0         *6289  Services Allied
                                                                                               With the Exchange
                                                                                               of Securities or
                                                                                               Commodities, NEC
                                                                                               (except security
                                                                                               custodians)
                                                                          $5.0         *6799  Investors, NEC
                                                                                               (except pool
                                                                                               operators and
                                                                                               venture capital
                                                                                               companies)
                                                                          $5.0         *6792  Oil Royalty
                                                                                               Traders
                                                                                               (investors on own
                                                                                               account)
----------------------------------------------------------------------------------------------------------------
                           Subsector 524 -- Insurance Carriers and Related Activities
----------------------------------------------------------------------------------------------------------------
52411............  Direct Life,
                    Health and
                    Medical Insurance
                    Carriers
524113...........  Direct Life                   R          $5.0          $5.0         *6311  Life Insurance
                    Insurance                                                                  (life insurers-
                    Carriers.                                                                  direct)
524114...........  Direct Health and             R          $5.0          $5.0         *6324  Hospital and
                    Medical Insurance                                                          Medical Service
                    Carriers.                                                                  Plans (health and
                                                                                               medical insurers-
                                                                                               direct)
                                                                          $5.0         *6321  Accident and
                                                                                               Health Insurance
                                                                                               (health and
                                                                                               medical insurers-
                                                                                               direct)
524126...........  Direct Property               R         1,500         1,500         *6331  Fire, Marine, and
                    and Casualty                                                               Casualty
                    Insurance                                                                  Insurance (fire,
                    Carriers.                                                                  marine, and
                                                                                               casualty insurers-
                                                                                               direct)
                                                                          $5.0         *6351  Surety Insurance
                                                                                               (financial
                                                                                               responsibility
                                                                                               insurers-direct)
524127...........  Direct Title                  R          $5.0          $5.0         *6361  Title Insurance
                    Insurance                                                                  (title insurers-
                    Carriers.                                                                  direct)
524128...........  Other Direct                  E          $5.0          $5.0          6399  Insurance
                    Insurance (except                                                          Carriers, NEC
                    Life, Health and
                    Medical) Carriers.
52413............  Reinsurance                   N          $5.0          $5.0         *6311  Life Insurance
                    Carriers.                                                                  (reinsurers)
                                                                          $5.0         *6321  Accident and
                                                                                               Health Insurance
                                                                                               (reinsurers)
                                                                          $5.0         *6324  Hospital and
                                                                                               Medical Service
                                                                                               Plans
                                                                                               (reinsurers)
                                                                         1,500         *6331  Fire, Marine, and
                                                                                               Casualty
                                                                                               Insurance
                                                                                               (reinsurers)
                                                                          $5.0         *6351  Surety Insurance
                                                                                               (reinsurers)
                                                                          $5.0         *6361  Title Insurance
                                                                                               (reinsurers)
52421............  Insurance Agencies            R          $5.0          $5.0         *6411  Insurance Agents,
                    and Broker- ages.                                                          Brokers and
                                                                                               Service
                                                                                               (insurance agents
                                                                                               and brokers)
524291...........  Claims Adjusting..            N          $5.0          $5.0         *6411  Insurance Agents,
                                                                                               Brokers and
                                                                                               Service
                                                                                               (insurance claims
                                                                                               adjusters)
524292...........  Third Party                   N          $5.0          $5.0         *6371  Pension, Health,
                    Administration of                                                          and Welfare Funds
                    Insurance and                                                              (administrators)
                    Pension Funds.
                                                                          $5.0         *6411  Insurance Agents,
                                                                                               Brokers and
                                                                                               Service
                                                                                               (processors)

[[Page 57244]]

524298...........  All Other                     N          $5.0          $5.0         *6411  Insurance Agents,
                    Insurance Related                                                          Brokers and
                    Activities.                                                                Service (except
                                                                                               processors,
                                                                                               agents and
                                                                                               brokers, and
                                                                                               claims adjusters)
----------------------------------------------------------------------------------------------------------------
                           Subsector 525 -- Funds, Trusts and Other Financial Vehicles
----------------------------------------------------------------------------------------------------------------
52511............  Pension Funds.....            N          $5.0          $5.0         *6371  Pension, Health,
                                                                                               and Welfare Funds
                                                                                               (pension funds)
52512............  Health and Welfare            N          $5.0          $5.0         *6371  Pension, Health,
                    Funds.                                                                     and Welfare Funds
                                                                                               (health and
                                                                                               welfare funds)
52519............  Other Insurance               N          $5.0          $5.0         *6321  Accident and
                    Funds.                                                                     Health Insurance
                                                                                               (self insurers)
                                                                          $5.0         *6324  Hospital and
                                                                                               Medical Service
                                                                                               Plans (self
                                                                                               insurers)
                                                                         1,500         *6331  Fire, Marine, and
                                                                                               Casualty
                                                                                               Insurance (self
                                                                                               insurers)
                                                                          $5.0         *6733  Trusts, Except
                                                                                               Educational,
                                                                                               Religious, and
                                                                                               Charitable
                                                                                               (vacation funds
                                                                                               for employees)
52591............  Open-End                      E          $5.0          $5.0          6722  Management
                    Investment Funds.                                                          Investment
                                                                                               Offices, Open-End
52592............  Trusts, Estates,              N          $5.0          $5.0         *6733  Trusts, Except
                    and Agency                                                                 Educational,
                    Accounts.                                                                  Religious, and
                                                                                               Charitable
                                                                                               (personal trusts,
                                                                                               estates, and
                                                                                               agency accounts)
52593............  Real Estate                   E          $5.0          $5.0          6798  Real Estate
                    Investment Trusts.                                                         Investment Trusts
52599............  Other Financial               E          $5.0          $5.0          6726  Unit Investment
                    Vehicles.                                                                  Trusts, Face-
                                                                                               Amount
                                                                                               Certificate
                                                                                               Offices, and
                                                                                               Closed-End
                                                                                               Management
                                                                                               Investment
                                                                                               Offices
----------------------------------------------------------------------------------------------------------------
                                 Sector 53 -- Real Estate and Rental and Leasing
----------------------------------------------------------------------------------------------------------------
                                          Subsector 531 -- Real Estate
----------------------------------------------------------------------------------------------------------------
53111............  Lessors of                    R          $5.0          $5.0          6513  Operators of
                    Residential                                                                Apartment
                    Buildings and                                                              Buildings
                    Dwellings.
                                                                          $5.0          6514  Operators of
                                                                                               Dwellings Other
                                                                                               Than Apartment
                                                                                               Buildings
53112............  Lessors of                    N          $5.0          $5.0         *6512  Operators of
                    Nonresidential                                                             Nonresidential
                    Buildings (except                                                          Buildings (other
                    Miniwarehouses).                                                           except stadium
                                                                                               and arena owners)
53113............  Lessors of                    E         $18.5         $18.5         *4225  General
                    Miniwarehouses                                                             Warehousing and
                    and Self Storage                                                           Storage
                    Units.                                                                     (miniwarehouses
                                                                                               and self-storage
                                                                                               units)
53119............  Lessors of Other              R          $5.0          $5.0          6515  Operators of
                    Real Estate                                                                Residential
                    Property.                                                                  Mobile Home Sites
                   Except Leasing of                   \9\ $15.0     \8\ $15.0                Except Leasing of
                    Building Space to                                                          Building Space to
                    Federal                                                                    Federal
                    Government by                                                              Government by
                    Owners.                                                                    Owners
                                                                          $5.0          6517  Lessors of
                                                                                               Railroad Property
                                                                          $5.0          6519  Lessors of Real
                                                                                               Property, NEC
53121............  Offices of Real               N     \10\ $1.5      \6\ $1.5         *6531  Real Estate Agents
                    Estate Agents and                                                          Managers (agents
                    Brokers.                                                                   and brokers)
531311...........  Residential                   N          $1.5      \6\ $1.5         *6531  Real Estate Agents
                    Property Managers.                                                         and Managers
                                                                                               (managers-
                                                                                               residential, real
                                                                                               estate)
531312...........  Nonresidential                N          $1.5      \6\ $1.5         *6531  Real Estate Agents
                    Property Managers.                                                         and Managers
                                                                                               (managers-
                                                                                               nonresidential,
                                                                                               real estate)
53132............  Offices of Real               N          $1.5      \6\ $1.5         *6531  Real Estate Agents
                    Estate Appraisers.                                                         and Managers
                                                                                               (appraisers)

[[Page 57245]]

53139............  Other Activities              N          $1.5      \6\ $1.5         *6531  Real Estate Agents
                    Related to Real                                                            and Managers
                    Estate.                                                                    (except real
                                                                                               estate managers,
                                                                                               condominium
                                                                                               management,
                                                                                               cemetery
                                                                                               management,
                                                                                               agents and
                                                                                               brokers, and
                                                                                               appraisers)
----------------------------------------------------------------------------------------------------------------
                                  Subsector 532 -- Rental and Leasing Services
----------------------------------------------------------------------------------------------------------------
532111...........  Passenger Car                 E         $18.5         $18.5          7514  Passenger Car
                    Rental.                                                                    Rental
532112...........  Passenger Car                 E         $18.5         $18.5          7515  Passenger Car
                    Leasing.                                                                   Leasing
53212............  Truck, Utility                N         $18.5         $18.5          7513  Truck Rental and
                    Trailer, and RV                                                            Leasing Without
                    (Recreational                                                              Drivers
                    Vehicle) Rental
                    and Leasing.
                                                                          $5.0          7519  Utility Trailers
                                                                                               and Recreational
                                                                                               Vehicle Rental
53221............  Consumer                      N          $5.0          $5.0         *7359  Equipment Rental
                    Electronics and                                                            and Leasing, NEC
                    Appliances Rental.                                                         (appliances, TV,
                                                                                               VCR, and
                                                                                               electronic
                                                                                               equipment rental)
53222............  Formal Wear and               N          $5.0          $5.0         *7299  Miscellaneous
                    Costume Rental.                                                            Personal
                                                                                               Services, NEC
                                                                                               (formal wear and
                                                                                               costume rental)
                                                                         $21.5         *7819  Services Allied to
                                                                                               Motion Picture
                                                                                               Production
                                                                                               (wardrobe rental
                                                                                               for motion
                                                                                               picture film
                                                                                               production)
53223............  Video Tape and                E          $5.0          $5.0          7841  Video Tape Rental
                    Disc Rental.
532291...........  Home Health                   N          $5.0          $5.0         *7352  Medical Equipment
                    Equipment Rental.                                                          Rental and
                                                                                               Leasing (home
                                                                                               health furniture
                                                                                               and equipment
                                                                                               rental and
                                                                                               leasing)
532292...........  Recreational Goods            N          $5.0          $5.0         *7999  Amusement and
                    Rental.                                                                    Recreation
                                                                                               Services, NEC
                                                                                               (canoe, pleasure
                                                                                               boats, bicycles,
                                                                                               motorcycles,
                                                                                               moped, go carts,
                                                                                               etc. rental)
532299...........  All Other Consumer            R          $5.0          $5.0         *7359  Equipment Rental
                    Goods Rental.                                                              and Leasing, NEC
                                                                                               (except
                                                                                               transportation
                                                                                               equipment,
                                                                                               industrial
                                                                                               equipment, and
                                                                                               consumer
                                                                                               electronics,
                                                                                               appliances and
                                                                                               home and garden
                                                                                               equipment)
53231............  General Rental                N          $5.0          $5.0         *7359  Equipment Rental
                    Centers.                                                                   and Leasing, NEC
                                                                                               (general rental
                                                                                               centers)
532411...........  Commercial Air,               N          $5.0          $5.0         *4499  Water
                    Rail, and Water                                                            Transportation
                    Transportation                                                             Services, NEC
                    Equipment Rental                                                           (boat and ship
                    and Leasing.                                                               rental,
                                                                                               commercial)
                                                                          $5.0         *4741  Rental of Railroad
                                                                                               Cars (rental of
                                                                                               railroad cars)
                                                                          $5.0         *7359  Equipment Rental
                                                                                               and Leasing, NEC
                                                                                               (airplane rental
                                                                                               and leasing)
532412...........  Construction,                 R          $5.0          $5.0         *7353  Heavy Construction
                    Mining and                                                                 Equipment Rental
                    Forestry                                                                   and Leasing
                    Machinery and                                                              (without
                    Equipment Rental                                                           operators)
                    and Leasing.
                                                                          $5.0         *7359  Equipment Rental
                                                                                               and Leasing, NEC
                                                                                               (oil field and
                                                                                               well drilling
                                                                                               equipment)
53242............  Office Machinery              N         $18.0          $5.0         *7359  Equipment Rental
                    and Equipment                                                              and Leasing
                    Rental and                                                                 (office machine
                    Leasing.                                                                   rental and
                                                                                               leasing)
                                                                         $18.0          7377  Computer Rental
                                                                                               and Leasing
53249............  Other Commercial              N          $5.0          $5.0         *7352  Medical Equipment
                    and Industrial                                                             Rental and
                    Machinery and                                                              Leasing (medical
                    Equipment Rental                                                           machinery and
                    and Leasing.                                                               equipment)
                                                                          $5.0         *7359  Equipment Rental
                                                                                               and Leasing, NEC
                                                                                               (industrial truck
                                                                                               and equipment
                                                                                               rental and
                                                                                               leasing)

[[Page 57246]]

                                                                         $21.5         *7819  Services Allied to
                                                                                               Motion Picture
                                                                                               Production
                                                                                               (motion picture
                                                                                               equipment rental)
                                                                          $5.0         *7922  Theatrical
                                                                                               Producers (Except
                                                                                               Motion Picture)
                                                                                               and Miscellaneous
                                                                                               Theatrical
                                                                                               Services
                                                                                               (theatrical
                                                                                               equipment rental)
----------------------------------------------------------------------------------------------------------------
              Subsector 533 -- Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)
----------------------------------------------------------------------------------------------------------------
53311............  Lessors of                    R          $5.0          $5.0         *6792  Oil Royalty
                    Nonfinancial                                                               Traders (except
                    Intangible Assets                                                          investors on own
                    (except                                                                    account)
                    Copyrighted
                    Works).
                                                                          $5.0          6794  Patent Owners and
                                                                                               Lessors
----------------------------------------------------------------------------------------------------------------
                          Sector 54 -- Professional, Scientific and Technical Services
----------------------------------------------------------------------------------------------------------------
                        Subsector 541 -- Professional, Scientific and Technical Services
----------------------------------------------------------------------------------------------------------------
54111............  Offices of Lawyers            E          $5.0          $5.0          8111  Legal Services
541191...........  Title Abstract and            E          $5.0          $5.0          6541  Title Abstract
                    Settlement                                                                 Offices
                    Offices.
541199...........  All Other Legal               N          $5.0          $5.0         *7389  Business Services,
                    Services.                                                                  NEC (process
                                                                                               services, patent
                                                                                               agents, notaries
                                                                                               public, paralegal
                                                                                               services)
541211...........  Offices of                    N          $6.0          $6.0         *8721  Accounting,
                    Certified Public                                                           Auditing, and
                    Accountants.                                                               Bookkeeping
                                                                                               Services
                                                                                               (auditing
                                                                                               accountants)
541213...........  Tax Preparation               E          $5.0          $5.0          7291  Tax Return
                    Services.                                                                  Preparation
                                                                                               Services
541214...........  Payroll Services..            N          $6.0         $21.5         *7819  Services Allied to
                                                                                               Motion Picture
                                                                                               Production
                                                                                               (talent payment
                                                                                               services)
                                                                          $6.0         *8721  Accounting,
                                                                                               Auditing, and
                                                                                               Bookkeeping
                                                                                               Services (payroll
                                                                                               services)
541219...........  Other Accounting              N          $6.0          $6.0         *8721  Accounting,
                    Services.                                                                  Auditing, and
                                                                                               Bookkeeping
                                                                                               Services (other
                                                                                               accounting
                                                                                               services)
54131............  Architectural                 E          $4.0          $4.0          8712  Architectural
                    Services.                                                                  Services
54132............  Landscape                     R          $5.0          $5.0         *0781  Landscape
                    Architectural                                                              Counseling and
                    Services.                                                                  Planning (except
                                                                                               horticultural
                                                                                               consulting)
54133............  Engineering                   E          $4.0          $4.0          8711  Engineering
                    Services.                                                                  Services
                   Except Military                         $20.0         $20.0                Except Military
                    and Aerospace                                                              and Aerospace
                    Equipment and                                                              Equipment and
                    Military Weapons.                                                          Military Weapons
                   Except Contracts                        $20.0         $20.0                Except Contracts
                    and Subcontracts                                                           and Subcontracts
                    for Engineering                                                            for Engineering
                    Services Awarded                                                           Services Awarded
                    Under the                                                                  Under the
                    National Energy                                                            National Energy
                    Policy Act of                                                              Policy Act of
                    1992.                                                                      1992
                   Except Marine                           $13.5         $13.5                Except Marine
                    Engineering and                                                            Engineering and
                    Naval                                                                      Naval
                    Architecture.                                                              Architecture
54134............  Drafting Services.            N          $5.0          $5.0         *7389  Business Services,
                                                                                               NEC (drafting
                                                                                               service)
                   Except, Map                              $4.0          $4.0                Except, Map
                    Drafting.                                                                  Drafting Services
54135............  Building                      N          $5.0          $5.0         *7389  Business Services,
                    Inspection                                                                 NEC (home and
                    Services.                                                                  building
                                                                                               inspection
                                                                                               services)
54136............  Geophysical                   N          $4.0          $4.0         *8713  Surveying Services
                    Surveying and                                                              (geophysical
                    Mapping Services.                                                          surveying)
                                                                          $5.0         *1081  Metal Mining
                                                                                               Services
                                                                                               (geophysical
                                                                                               surveying)
                                                                          $5.0         *1382  Oil and Gas Field
                                                                                               Exploration
                                                                                               Services
                                                                                               (geophysical
                                                                                               surveying and
                                                                                               mapping)

[[Page 57247]]

                                                                          $5.0         *1481  Nonmetallic
                                                                                               Minerals
                                                                                               Services, Except
                                                                                               Fuels
                                                                                               (geophysical
                                                                                               surveying)
54137............  Surveying and                 N          $4.0          $4.0         *7389  Business Services,
                    Mapping (except                                                            NEC (map making,
                    Geophysical)                                                               and aerial and
                    Services.                                                                  photogrammetric
                                                                                               mapping services)
                                                                          $4.0         *8713  Surveying Services
                                                                                               (except
                                                                                               geophysical
                                                                                               surveying)
54138............  Testing                       R          $5.0          $5.0         *8734  Testing
                    Laboratories.                                                              Laboratories
                                                                                               (except
                                                                                               veterinary
                                                                                               testing
                                                                                               laboratories)
54141............  Interior Design               N          $5.0          $5.0         *7389  Business Services,
                    Services.                                                                  NEC (interior
                                                                                               design)
54142............  Industrial Design             N          $5.0          $5.0         *7389  Business Services,
                    Services.                                                                  NEC (industrial
                                                                                               design)
54143............  Graphic Design                R          $5.0          $5.0          7336  Commercial Art and
                    Services.                                                                  Graphic Design
                                                                          $5.0         *8099  Health and Allied
                                                                                               Services, NEC
                                                                                               (medical artists)
54149............  Other Specialized             N          $5.0          $5.0         *7389  Business Services,
                    Design Services.                                                           NEC (fashion,
                                                                                               furniture, and
                                                                                               other design
                                                                                               services)
541511...........  Custom Computer               E         $18.0         $18.0          7371  Computer
                    Programming                                                                Programming
                    Services.                                                                  Services
541512...........  Computer Systems              N         $18.0         $18.0          7373  Computer
                    Design Services.                                                           Integrated
                                                                                               Systems Design
                                                                         $18.0         *7379  Computer Related
                                                                                               Services, NEC
                                                                                               (computer systems
                                                                                               consultants)
541513...........  Computer                      E         $18.0         $18.0          7376  Computer
                    Facilities                                                                 Facilities
                    Management                                                                 Management
                    Services.                                                                  Services
541519...........  Other Computer                R         $18.0         $18.0         *7379  Computer Related
                    Related Services.                                                          Services, NEC
                                                                                               (except computer
                                                                                               systems
                                                                                               consultants)
541611...........  Administrative                N          $5.0          $5.0         *8742  Management
                    Management and                                                             Consulting
                    General                                                                    Services
                    Management                                                                 (administrative
                    Consulting                                                                 management and
                    Services.                                                                  general
                                                                                               management
                                                                                               consulting)
541612...........  Human Resources               N          $5.0          $5.0         *8742  Management
                    and Executive                                                              Consulting
                    Search Consulting                                                          Services (human
                    Services.                                                                  resources and
                                                                                               personnel
                                                                                               management
                                                                                               consulting)
                                                                          $5.0         *7361  Employment
                                                                                               Agencies
                                                                                               (executive
                                                                                               placement
                                                                                               services)
                                                                          $5.0         *8999  Services, NEC
                                                                                               (actuarial
                                                                                               consulting)
541613...........  Marketing                     N          $5.0          $5.0         *8742  Management
                    Consulting                                                                 Consulting
                    Services.                                                                  Services
                                                                                               (marketing
                                                                                               consulting)
541614...........  Process, Physical             N          $5.0          $5.0         *8742  Management
                    Distribution and                                                           Consulting
                    Logistics                                                                  Services
                    Consulting                                                                 (manufacturing
                    Services.                                                                  management,
                                                                                               physical
                                                                                               distribution, and
                                                                                               site location
                                                                                               consulting)
541618...........  Other Management              N          $5.0         $18.5         *4731  Arrangement of
                    Consulting                                                                 Transportation of
                    Services.                                                                  Freight and Cargo
                                                                                               (freight rate-
                                                                                               auditors and
                                                                                               tariff
                                                                                               consulting)
                                                                          $5.0         *8748  Business
                                                                                               Consulting
                                                                                               Services, NEC
                                                                                               (safety
                                                                                               consulting)
54162............  Environmental                 N          $5.0          $5.0         *8999  Services, NEC
                    Consulting                                                                 (environmental
                    Services.                                                                  consultants)
54169............  Other Scientific              N          $5.0          $5.0         *0781  Landscape
                    and Technical                                                              Counseling and
                    Consulting                                                                 Planning
                    Services.                                                                  (horticulture
                                                                                               consulting)
                                                            $5.0          $5.0         *8748  Business
                                                                                               Consulting
                                                                                               Services, NEC
                                                                                               (agriculture,
                                                                                               economic, radio,
                                                                                               and traffic
                                                                                               consultants)
                                                            $5.0          $5.0         *8999  Services, NEC
                                                                                               (nuclear
                                                                                               consultants,
                                                                                               geologists, and
                                                                                               physicists)
54171............  Research and                  N      \11\ 500      \10\ 500       *8731--  Commercial
                    Development in                                                             Physical and
                    the Physical,                                                              Biological
                    Engineering, and                                                           Research
                    Life Sciences.                                                             (physical and
                                                                                               engineering
                                                                                               sciences)
                         Except:                                                                    Except:

[[Page 57248]]

                   Aircraft..........                      1,500         1,500                Aircraft
                   Aircraft Parts,                         1,000         1,000                Aircraft Parts,
                    and Auxiliary                                                              and Auxiliary
                    Equipment, and                                                             Equipment, and
                    Aircraft Engine                                                            Aircraft Engine
                    Parts.                                                                     Parts
                   Space Vehicles and                      1,000         1,000                Space Vehicles and
                    Guided Missiles,                                                           Guided Missiles,
                    their Propulsion                                                           their Propulsion
                    Units, their                                                               Units, their
                    Propulsion Units                                                           Propulsion Units
                    Parts, and their                                                           Parts, and their
                    Auxiliary                                                                  Auxiliary
                    Equipment and                                                              Equipment and
                    Parts.                                                                     Parts
                                                                          $5.0         *8733  Noncommercial
                                                                                               Research
                                                                                               Organizations
                                                                                               (physical and
                                                                                               engineering
                                                                                               services)
54172............  Research and                  N          $5.0          $5.0         *8732  Commercial
                    Development in                                                             Economic,
                    the Social                                                                 Sociological, and
                    Sciences and                                                               Educational
                    Humanities.                                                                Research (social
                                                                                               sciences and
                                                                                               humanities)
                                                                          $5.0         *8733  Noncommercial
                                                                                               Research
                                                                                               Organizations
                                                                                               (social sciences
                                                                                               and humanities)
54181............  Advertising                   E     \10\ $5.0      \6\ $5.0          7311  Advertising
                    Agencies.                                                                  Agencies
54182............  Public Relations              E          $5.0          $5.0          8743  Public Relations
                    Agencies.                                                                  Services
54183............  Media Buying                  N          $5.0      \6\ $5.0         *7319  Advertising, NEC
                    Agencies.                                                                  (media buying
                                                                                               services)
54184............  Media                         E          $5.0      \6\ $5.0          7313  Radio, Television,
                    Representatives.                                                           and Publishers'
                                                                                               Advertising
                                                                                               Representatives
54185............  Display                       N          $5.0      \6\ $5.0          7312  Outdoor
                    Advertising.                                                               Advertising
                                                                                               Services
                                                                      \6\ $5.0         *7319  Advertising, NEC
                                                                                               (display
                                                                                               advertising,
                                                                                               except outdoor)
54186............  Direct Mail                   E          $5.0          $5.0          7331  Direct Mail
                    Advertising.                                                               Advertising
                                                                                               Services
54187............  Advertising                   N          $5.0      \6\ $5.0         *7319  Advertising, NEC
                    Material                                                                   (advertising
                    Distribution                                                               materials
                    Services.                                                                  distributor)
54189............  Other Services                N          $5.0      \6\ $5.0         *7319  Advertising, NEC
                    Related to                                                                 (except media
                    Advertising.                                                               buying, display
                                                                                               advertising,
                                                                                               except outdoor;
                                                                                               and advertising
                                                                                               material
                                                                                               distributors)
                                                                           100         *5199  Nondurable Goods,
                                                                                               NEC (advertising
                                                                                               specialties goods
                                                                                               distributors)
                                                                          $5.0         *7389  Business Services,
                                                                                               NEC (sign
                                                                                               painting and
                                                                                               other advertising
                                                                                               related business
                                                                                               services)
54191............  Marketing Research            N          $5.0          $5.0         *8732  Commercial
                    and Public                                                                 Economic,
                    Opinion Polling.                                                           Sociological, and
                                                                                               Educational
                                                                                               Research (market
                                                                                               research and
                                                                                               opinion research)
541921...........  Photography                   E          $5.0          $5.0          7221  Photographic
                    Studios, Portrait.                                                         Studios, Portrait
541922...........  Commercial                    R          $5.0          $5.0         *7335  Commercial
                    Photography.                                                               Photography
                                                                                               (except when
                                                                                               combined with a
                                                                                               variety of
                                                                                               aircraft based
                                                                                               services)
                                                                          $5.0         *8099  Health and Allied
                                                                                               Services, NEC
                                                                                               (medical
                                                                                               photography)
54193............  Translation and               N          $5.0          $5.0         *7389  Business Services,
                    Interpretation                                                             NEC (translation
                    Services.                                                                  and
                                                                                               interpretation
                                                                                               services)
54194............  Veterinary                    R          $5.0          $5.0          0741  Veterinary
                    Services.                                                                  Services for
                                                                                               Livestock
                                                                          $5.0          0742  Veterinary
                                                                                               Services for
                                                                                               Animal
                                                                                               Specialties
                                                                          $5.0         *8734  Testing
                                                                                               Laboratories
                                                                                               (veterinary
                                                                                               testing
                                                                                               laboratories)
54199............  All Other                     N          $5.0          $5.0         *7389  Business Services
                    Professional,                                                              (appraisers,
                    Scientific and                                                             except insurance
                    Technical                                                                  and real estate,
                    Services.                                                                  and miscellaneous
                                                                                               professional,
                                                                                               scientific, and
                                                                                               technical
                                                                                               services)
----------------------------------------------------------------------------------------------------------------

[[Page 57249]]

                              Sector 55 -- Management of Companies and Enterprises
----------------------------------------------------------------------------------------------------------------
                            Subsector 551 -- Management of Companies and Enterprises
----------------------------------------------------------------------------------------------------------------
551111...........  Offices of Bank               E          $5.0          $5.0          6712  Offices of Bank
                    Holding Companies.                                                         Holding Companies
551112...........  Offices of Other              E          $5.0          $5.0          6719  Offices of Holding
                    Holding Companies.                                                         Companies, NEC
----------------------------------------------------------------------------------------------------------------
               Sector 56 -- Administrative and Support, Waste Management and Remediation Services
----------------------------------------------------------------------------------------------------------------
                              Subsector 561 -- Administrative and Support Services
----------------------------------------------------------------------------------------------------------------
56111............  Office                        R          $5.0      \6\ $5.0         *8741  Management
                    Administrative                                                             Services (except
                    Services.                                                                  construction
                                                                                               management)
56121............  Facilities Support            E     \12\ $5.0     \11\ $5.0          8744  Facilities Support
                    Services.                                                                  Management
                                                                                               Services
                   Except Base                        \13\ $20.0    \12\ $20.0                Base Maintenance
                    Maintenance.
56131............  Employment                    R          $5.0          $5.0         *7361  Employment
                    Placement                                                                  Agencies (except
                    Agencies.                                                                  executive placing
                                                                                               services)
                                                                         $21.5         *7819  Services Allied to
                                                                                               Motion Pictures
                                                                                               Production
                                                                                               (casting bureaus)
                                                                          $5.0         *7922  Theatrical
                                                                                               Producers and
                                                                                               Miscellaneous
                                                                                               Theatrical
                                                                                               Services (casting
                                                                                               agencies)
56132............  Temporary Help                N          $5.0          $5.0         *7363  Help Supply
                    Services.                                                                  Services (except
                                                                                               employee leasing
                                                                                               service)
56133............  Employee Leasing              N          $5.0          $5.0         *7363  Help Supply
                    Services.                                                                  Services (except
                                                                                               temporary help
                                                                                               service)
56141............  Document                      N          $5.0          $5.0         *7338  Secretarial and
                    Preparation                                                                Court Reporting
                    Services.                                                                  (except court
                                                                                               reporting)
561421...........  Telephone                     N          $5.0          $5.0         *7389  Business Services,
                    Answering                                                                  NEC (telephone
                    Services.                                                                  answering)
561422...........  Telemarketing                 N          $5.0          $5.0         *7389  Business Services,
                    Bureaus.                                                                   NEC
                                                                                               (telemarketing
                                                                                               bureaus and
                                                                                               telephone
                                                                                               soliciting)
561431...........  Private Mail                  N          $5.0          $5.0         *7389  Business Services,
                    Centers.                                                                   NEC (private mail
                                                                                               centers and mail
                                                                                               box rental)
561439...........  Other Business                R          $5.0          $5.0          7334  Photocopying and
                    Service Centers                                                            Duplicating
                    (including Copy                                                            Services
                    Shops).
                                                                          $5.0         *7389  Business Services,
                                                                                               NEC (business
                                                                                               service centers,
                                                                                               except private
                                                                                               mail centers and
                                                                                               mail box rental)
56144............  Collection                    R          $5.0          $5.0         *7322  Adjustment and
                    Agencies.                                                                  Collection
                                                                                               Services (except
                                                                                               adjustment
                                                                                               bureaus)
56145............  Credit Bureaus....            E          $5.0          $5.0          7323  Credit Reporting
                                                                                               Services
561491...........  Repossession                  N          $5.0          $5.0         *7322  Adjustment and
                    Services.                                                                  Collection
                                                                                               (adjustment
                                                                                               bureaus)
                                                                          $5.0         *7389  Business Services,
                                                                                               NEC (recovery and
                                                                                               repossession
                                                                                               services)
561492...........  Court Reporting               N          $5.0          $5.0         *7338  Secretarial and
                    and Stenotype                                                              Court Reporting
                    Services.                                                                  (except
                                                                                               secretarial)
561499...........  All Other Business            N          $5.0          $5.0         *7389  Business Services,
                    Support Services.                                                          NEC (business
                                                                                               support services
                                                                                               except telephone
                                                                                               answering,
                                                                                               telemarketing
                                                                                               bureaus, private
                                                                                               mail centers and
                                                                                               repossession
                                                                                               services)
56151............  Travel Agencies...            E     \10\ $1.0      \6\ $1.0          4724  Travel Agencies
56152............  Tour Operators....            E          $5.0          $5.0          4725  Tour Operators
561591...........  Convention and                N          $5.0          $5.0         *7389  Business Services,
                    Visitors Bureaus.                                                          NEC (convention
                                                                                               and visitors
                                                                                               bureaus, tourist
                                                                                               information
                                                                                               bureaus)

[[Page 57250]]

561599...........  All Other Travel              N          $5.0          $5.0         *4729  Arrangement of
                    Arrangement and                                                            Passenger
                    Reservation                                                                Transportation,
                    Services.                                                                  NEC (except
                                                                                               arrangement of
                                                                                               vanpools and
                                                                                               carpools)
                                                                          $5.0         *7389  Business Services,
                                                                                               NEC (reservation
                                                                                               systems: hotel &
                                                                                               restaurants)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (ticket agencies)
                                                                          $5.0         *8699  Membership
                                                                                               Organizations,
                                                                                               NEC (motor clubs)
561611...........  Investigation                 N          $9.0          $9.0         *7381  Detective, Guard,
                    Services.                                                                  and Armored Car
                                                                                               Services
                                                                                               (detective
                                                                                               services)
561612...........  Security Guards               N          $9.0          $9.0         *7381  Detective, Guard,
                    and Patrol                                                                 and Armored Car
                    Services.                                                                  Services (guard
                                                                                               services)
561613...........  Armored Car                   N          $9.0          $9.0         *7381  Detective, Guard,
                    Services.                                                                  and Armored Car
                                                                                               Services (armored
                                                                                               car services)
561621...........  Security Systems              R          $9.0          $9.0          7382  Security Systems
                    Services (except                                                           Services
                    Locksmiths).
                                                                          $7.0         *1731  Electrical Work
                                                                                               (burglar and fire
                                                                                               alarm
                                                                                               installation)
561622...........  Locksmiths........            N          $5.0          $5.0         *7699  Repair Shops and
                                                                                               Related Services,
                                                                                               NEC (locksmith
                                                                                               shops)
56171............  Exterminating and             R          $5.0          $5.0         *4959  Sanitary Services,
                    Pest Control                                                               NEC (mosquito
                    Services.                                                                  eradication)
                                                                          $5.0         *7342  Disinfecting and
                                                                                               Pest Control
                                                                                               Services
                                                                                               (exterminating
                                                                                               and pest control)
56172............  Janitorial                    R         $12.0          $5.0         *7342  Disinfecting and
                    Services.                                                                  Pest Control
                                                                                               Services (except
                                                                                               exterminating)
                                                                         $12.0          7349  Building Cleaning
                                                                                               and Maintenance
                                                                                               Services, NEC
                                                                          $5.0         *4581  Airports, Flying
                                                                                               Fields, and
                                                                                               Airport Terminal
                                                                                               Services
                                                                                               (airplane
                                                                                               cleaning and
                                                                                               janitorial
                                                                                               services)
56173............  Landscaping                   R          $5.0          $5.0          0782  Lawn and Garden
                    Services.                                                                  Services
                                                                          $5.0          0783  Ornamental Shrub
                                                                                               and Tree Services
56174............  Carpet and                    E          $3.5          $3.5          7217  Carpet and
                    Upholstery                                                                 Upholstery
                    Cleaning Services.                                                         Cleaning
56179............  Other Services to             N          $5.0          $5.0         *7389  Business Services,
                    Buildings and                                                              NEC (swimming
                    Dwellings.                                                                 pool cleaning and
                                                                                               maintenance)
                                                                          $5.0         *7699  Repair Shops and
                                                                                               Related Services,
                                                                                               NEC (furnace,
                                                                                               duct, chimney,
                                                                                               gutter, and drain
                                                                                               cleaning
                                                                                               services)
56191............  Packaging and                 N          $5.0          $5.0         *7389  Business Services,
                    Labeling Services.                                                         NEC (packaging
                                                                                               and labeling
                                                                                               services)
56192............  Convention and                N          $5.0          $5.0         *7389  Business Services,
                    Trade Show                                                                 NEC (convention
                    Organizers.                                                                and trade show
                                                                                               services)
56199............  All Other Support             N          $5.0          $5.0         *7389  Business Services,
                    Services.                                                                  NEC (other
                                                                                               support services
                                                                                               except packaging
                                                                                               and labeling,
                                                                                               convention and
                                                                                               trade shows
                                                                                               services,
                                                                                               convention and
                                                                                               visitor bureaus,
                                                                                               tourist
                                                                                               information
                                                                                               bureaus)
----------------------------------------------------------------------------------------------------------------
                           Subsector 562 -- Waste Management and Remediation Services
----------------------------------------------------------------------------------------------------------------
562111...........  Solid Waste                   N          $6.0          $6.0         *4212  Local Trucking
                    Collection.                                                                Without Storage
                                                                                               (solid waste
                                                                                               collection
                                                                                               without disposal)
                                                                          $6.0         *4953  Refuse Systems
                                                                                               (solid waste
                                                                                               collection)

[[Page 57251]]

562112...........  Hazardous Waste               N          $6.0          $6.0         *4212  Local Trucking
                    Collection.                                                                Without Storage
                                                                                               (hazardous waste
                                                                                               collection
                                                                                               without disposal)
                                                                          $6.0         *4953  Refuse Systems
                                                                                               (hazardous waste
                                                                                               collection)
562119...........  Other Waste                   N          $6.0          $6.0         *4212  Local Trucking
                    Collection.                                                                Without Storage
                                                                                               (other waste
                                                                                               collection
                                                                                               without disposal)
                                                                          $6.0         *4953  Refuse Systems
                                                                                               (other waste
                                                                                               collection when
                                                                                               combined with
                                                                                               disposal)
562211...........  Hazardous Waste               N          $6.0          $6.0         *4953  Refuse Systems
                    Treatment and                                                              (hazardous waste
                    Disposal.                                                                  treatment and
                                                                                               disposal)
562212...........  Solid Waste                   N          $6.0          $6.0         *4953  Refuse Systems
                    Landfill.                                                                  (solid waste
                                                                                               landfills)
562213...........  Solid Waste                   N          $6.0          $6.0         *4953  Refuse Systems
                    Combustors and                                                             (solid waste
                    Incinerators.                                                              combustors and
                                                                                               incinerators)
562219...........  Other Nonhazardous            N          $6.0          $6.0         *4953  Refuse Systems
                    Waste Treatment                                                            (other
                    and Disposal.                                                              nonhazardous
                                                                                               waste treatment
                                                                                               and disposal)
56291............  Remediation                   N          $7.0          $7.0         *1799  Special Trade
                    Services.                                                                  Contractors, NEC
                                                                                               (asbestos
                                                                                               abatement and
                                                                                               lead paint
                                                                                               removal
                                                                                               contractors)
                   Except                               \14\ 500
                    Environmental
                    Remediation
                    Services.
                                                                          $5.0         *4959  Sanitary Services,
                                                                                               NEC (remediation
                                                                                               services)
56292............  Materials Recovery            N          $6.0          $6.0         *4953  Refuse Systems
                    Facilities.                                                                (materials
                                                                                               recovery
                                                                                               facilities)
562991...........  Septic Tank and               N          $5.0          $5.0         *7359  Equipment Rental
                    Related Services.                                                          and Leasing, NEC
                                                                                               (portable toilet
                                                                                               rental)
                                                                          $5.0         *7699  Repair Shops and
                                                                                               Related Services,
                                                                                               NEC (cesspool
                                                                                               cleaning, sewer
                                                                                               cleaning and
                                                                                               rodding)
562998...........  All Other                     R          $5.0          $5.0         *4959  Sanitary Services,
                    Miscellaneous                                                              NEC (all but
                    Waste Management                                                           remediation
                    Services.                                                                  services, malaria
                                                                                               control, mosquito
                                                                                               eradication,
                                                                                               snowplowing,
                                                                                               street sweeping,
                                                                                               and airport
                                                                                               runway vacuuming)
----------------------------------------------------------------------------------------------------------------
                                        Sector 61 -- Educational Services
----------------------------------------------------------------------------------------------------------------
                                      Subsector 611 -- Educational Services
----------------------------------------------------------------------------------------------------------------
61111............  Elementary and                E          $5.0          $5.0          8211  Elementary and
                    Secondary Schools.                                                         Secondary Schools
61121............  Junior Colleges...            E          $5.0          $5.0          8222  Junior Colleges
                                                                                               and Technical
                                                                                               Institutes
61131............  Colleges,                     E          $5.0          $5.0          8244  Colleges,
                    Universities and                                                           Universities, and
                    Professional                                                               Professional
                    Schools.                                                                   Schools
61141............  Business and                  E          $5.0          $5.0                Business and
                    Secretarial                                                                Secretarial
                    Schools.                                                                   Schools
61142............  Computer Training.            R          $5.0          $5.0         *8243  Data Processing
                                                                                               Schools (except
                                                                                               computer repair
                                                                                               training)
61143............  Professional and              N          $5.0          $5.0         *8299  Schools and
                    Management                                                                 Educational
                    Development                                                                Services, NEC
                    Training.                                                                  (professional and
                                                                                               management
                                                                                               development
                                                                                               training)
611511...........  Cosmetology and               N          $5.0          $5.0         *7231  Beauty Shops
                    Barber Schools.                                                            (beauty and
                                                                                               cosmetology
                                                                                               schools)
                                                                          $5.0         *7241  Barber Shops
                                                                                               (barber colleges)
611512...........  Flight Training...            N         $18.5          $5.0         *8249  Vocational
                                                                                               Schools, NEC
                                                                                               (aviation
                                                                                               schools,
                                                                                               excluding flying
                                                                                               instruction)
                                                                         $18.5         *8299  Schools and
                                                                                               Educational
                                                                                               Services, NEC
                                                                                               (flying
                                                                                               instruction)
611513...........  Apprenticeship                N          $5.0          $5.0         *8249  Vocational
                    Training.                                                                  Schools, NEC
                                                                                               (vocational
                                                                                               apprenticeship
                                                                                               training)

[[Page 57252]]

611519...........  Other Technical               N          $5.0          $5.0         *8249  Vocational
                    and Trade Schools.                                                         Schools, NEC
                                                                                               (except aviation
                                                                                               and flight
                                                                                               training and
                                                                                               apprenticeship
                                                                                               training)
                                                                          $5.0         *8243  Data Processing
                                                                                               Schools (computer
                                                                                               repair training)
61161............  Fine Arts Schools.            N          $5.0          $5.0         *8299  Schools and
                                                                                               Educational
                                                                                               Services, NEC
                                                                                               (art, drama, and
                                                                                               music schools)
                                                                          $5.0         *7911  Dance Studios,
                                                                                               Schools, and
                                                                                               Halls (dance
                                                                                               instructors, and
                                                                                               professional and
                                                                                               other dance
                                                                                               schools)
61162............  Sports and                    N          $5.0          $5.0         *7999  Amusement and
                    Recreation                                                                 Recreation
                    Instruction.                                                               Services, NEC
                                                                                               (baseball,
                                                                                               basketball,
                                                                                               bowling,
                                                                                               gymnastic, judo,
                                                                                               karate,
                                                                                               parachute, scuba
                                                                                               and skin diving,
                                                                                               skating, ski,
                                                                                               swimming, tennis,
                                                                                               and other sports
                                                                                               instruction; and
                                                                                               sports
                                                                                               instructional
                                                                                               schools and
                                                                                               camps)
61163............  Language Schools..            N          $5.0          $5.0         *8299  Schools and
                                                                                               Educational
                                                                                               Services, NEC
                                                                                               (language
                                                                                               schools)
611691...........  Exam Preparation              N          $5.0          $5.0         *8299  Schools and
                    and Tutoring.                                                              Educational
                                                                                               Services, NEC
                                                                                               (exam preparation
                                                                                               and tutoring)
611692...........  Automobile Driving            N          $5.0          $5.0         *8299  Schools and
                    Schools.                                                                   Educational
                                                                                               Services, NEC
                                                                                               (automobile
                                                                                               driving
                                                                                               instruction)
611699...........  All Other                     N          $5.0          $5.0         *8299  Schools and
                    Miscellaneous                                                              Educational
                    Schools and                                                                Services, NEC
                    Instruction.                                                               (except
                                                                                               professional and
                                                                                               management
                                                                                               training,
                                                                                               aviation and
                                                                                               flight training,
                                                                                               fine arts
                                                                                               schools, language
                                                                                               schools, exam
                                                                                               preparation and
                                                                                               tutoring,
                                                                                               automobile
                                                                                               driving schools,
                                                                                               and educational
                                                                                               support services)
61171............  Educational                   N          $5.0          $5.0         *8299  Schools and
                    Support Services.                                                          Educational
                                                                                               Services NEC
                                                                                               (except
                                                                                               instruction)
                                                                          $5.0         *8748  Business
                                                                                               Consulting
                                                                                               Services, NEC
                                                                                               (educational test
                                                                                               development and
                                                                                               evaluation
                                                                                               services,
                                                                                               educational
                                                                                               testing services,
                                                                                               and educational
                                                                                               consultants)
----------------------------------------------------------------------------------------------------------------
                                 Sector 62 -- Health Care and Social Assistance
----------------------------------------------------------------------------------------------------------------
                                Subsector 621 -- Ambulatory Health Care Services
----------------------------------------------------------------------------------------------------------------
621111...........  Offices of                    N          $5.0          $5.0         *8011  Offices and
                    Physicians                                                                 Clinics of
                    (except Mental                                                             Doctors of
                    Health                                                                     Medicine (except
                    Specialists).                                                              mental health
                                                                                               specialists)
                                                                          $5.0         *8031  Offices and
                                                                                               Clinics of
                                                                                               Doctors of
                                                                                               Osteopathy
                                                                                               (except mental
                                                                                               health
                                                                                               specialists)
621112...........  Offices of                    N          $5.0          $5.0         *8011  Offices and
                    Physicians,                                                                Clinics of
                    Mental Health                                                              Doctors of
                    Specialists.                                                               Medicine (mental
                                                                                               health
                                                                                               specialists)
                                                                          $5.0         *8031  Offices and
                                                                                               Clinics of
                                                                                               Doctors of
                                                                                               Osteopathy
                                                                                               (mental health
                                                                                               specialists)
62121............  Offices of                    E          $5.0          $5.0          8021  Offices and
                    Dentists.                                                                  Clinics of
                                                                                               Dentists
62131............  Offices of                    E          $5.0          $5.0          8041  Offices and
                    Chiropractors.                                                             Clinics of
                                                                                               Chiropractors
62132............  Offices of                    E          $5.0          $5.0          8042  Offices and
                    Optometrists.                                                              Clinics of
                                                                                               Optometrists
62133............  Offices of Mental             N          $5.0          $5.0         *8049  Offices and
                    Health                                                                     Clinics of Health
                    Practitioners                                                              Practitioners,
                    (except                                                                    NEC (mental
                    Physicians).                                                               health
                                                                                               practitioners
                                                                                               except
                                                                                               physicians)

[[Page 57253]]

62134............  Offices of                    N          $5.0          $5.0         *8049  Offices and
                    Physical,                                                                  Clinics of Health
                    Occupational and                                                           Practitioners,
                    Speech Therapists                                                          NEC (physical,
                    and Audiologists.                                                          occupational,
                                                                                               speech
                                                                                               therapists, and
                                                                                               audiologists)
621391...........  Offices of                    E          $5.0          $5.0          8043  Offices and
                    Podiatrists.                                                               Clinics of
                                                                                               Podiatrists
621399...........  Offices of All                N          $5.0          $5.0         *8049  Offices and
                    Other                                                                      Clinics of Health
                    Miscellaneous                                                              Practitioners,
                    Health                                                                     NEC (except
                    Practitioners.                                                             mental health
                                                                                               practitioners,
                                                                                               physical,
                                                                                               occupational,
                                                                                               speech
                                                                                               therapists, and
                                                                                               audiologists)
62141............  Family Planning               N          $5.0          $5.0         *8093  Specialty
                    Centers.                                                                   Outpatient
                                                                                               Facilities, NEC
                                                                                               (family planning
                                                                                               centers)
                                                                          $5.0         *8099  Health and Allied
                                                                                               Services, NEC
                                                                                               (childbirth
                                                                                               preparation)
62142............  Outpatient Mental             N          $5.0          $5.0         *8093  Specialty
                    Health and                                                                 Outpatient
                    Substance Abuse                                                            Facilities, NEC
                    Centers.                                                                   (mental health
                                                                                               facilities)
621491...........  HMO Medical                   N          $5.0          $5.0         *8011  Offices and
                    Centers.                                                                   Clinics of
                                                                                               Doctors of
                                                                                               Medicine (HMO
                                                                                               Medical Centers)
621492...........  Kidney Dialysis               E          $5.0          $5.0          8092  Kidney Dialysis
                    Centers.                                                                   Centers
621493...........  Freestanding                  N          $5.0          $5.0         *8011  Offices and
                    Ambulatory                                                                 Clinics of
                    Surgical and                                                               Doctors of
                    Emergency Centers.                                                         Medicine
                                                                                               (surgical and
                                                                                               emergency
                                                                                               centers)
621498...........  All Other                     N          $5.0          $5.0         *8093  Specialty
                    Outpatient Care                                                            Outpatient
                    Centers.                                                                   Facilities, NEC
                                                                                               (except family
                                                                                               planning and
                                                                                               mental health
                                                                                               centers)
621511...........  Medical                       R          $5.0          $5.0         *8071  Medical
                    Laboratories.                                                              Laboratories
                                                                                               (except
                                                                                               diagnostic
                                                                                               imaging centers)
621512...........  Diagnostic Imaging            N          $5.0          $5.0         *8071  Medical
                    Centers.                                                                   Laboratories
                                                                                               (diagnostic
                                                                                               imaging centers)
62161............  Home Health Care              E          $5.0          $5.0          8082  Home Health Care
                    Services.                                                                  Services (home
                                                                                               health agencies)
62191............  Ambulance Services            N          $5.0          $5.0         *4119  Local Passenger
                                                                                               Transportation,
                                                                                               NEC (land
                                                                                               ambulance)
                                                                         1,500         *4522  Air
                                                                                               Transportation,
                                                                                               Nonscheduled (air
                                                                                               ambulance)
621991...........  Blood and Organ               N          $5.0          $5.0         *8099  Health and Allied
                    Banks.                                                                     Services, NEC
                                                                                               (blood and organ
                                                                                               banks)
621999...........  All Other                     N          $5.0          $5.0         *8099  Health and Allied
                    Miscellaneous                                                              Services, NEC
                    Ambulatory Health                                                          (except blood and
                    Care Services.                                                             organ banks,
                                                                                               medical artists,
                                                                                               medical
                                                                                               photography, and
                                                                                               childbirth
                                                                                               preparation
                                                                                               classes)
----------------------------------------------------------------------------------------------------------------
                                           Subsector 622 -- Hospitals
----------------------------------------------------------------------------------------------------------------
62211............  General Medical               R          $5.0          $5.0          8062  General Medical
                    and Surgical                                                               and Surgical
                    Hospitals.                                                                 Hospitals
                                                                          $5.0         *8069  Specialty
                                                                                               Hospitals, Except
                                                                                               Psychiatric
                                                                                               (children's
                                                                                               hospitals)
62221............  Psychiatric and               R          $5.0          $5.0          8063  Psychiatric
                    Substance Abuse                                                            Hospitals
                    Hospitals.
                                                                          $5.0         *8069  Specialty
                                                                                               Hospitals, Except
                                                                                               Psychiatric
                                                                                               (substance abuse
                                                                                               hospitals)
62231............  Specialty (except             R          $5.0          $5.0         *8069  Specialty
                    Psychiatric and                                                            Hospitals, Except
                    Substance Abuse)                                                           Psychiatric
                    Hospitals.                                                                 (except
                                                                                               children's and
                                                                                               substance abuse
                                                                                               hospitals)
----------------------------------------------------------------------------------------------------------------
                            Subsector 623 -- Nursing and Residential Care Facilities
----------------------------------------------------------------------------------------------------------------
62311............  Nursing Care                  N          $5.0          $5.0         *8051  Skilled Nursing
                    Facilities.                                                                Care Facilities
                                                                                               (except
                                                                                               continuing care
                                                                                               retirement
                                                                                               communities)

[[Page 57254]]

                                                                          $5.0         *8052  Intermediate Care
                                                                                               Facilities
                                                                                               (except
                                                                                               continuing care
                                                                                               retirement
                                                                                               communities and
                                                                                               mental
                                                                                               retardation
                                                                                               facilities)
                                                                          $5.0         *8059  Nursing and
                                                                                               Personal Care
                                                                                               Facilities, NEC
                                                                                               (except
                                                                                               continuing care
                                                                                               retirement
                                                                                               communities)
62321............  Residential Mental            N          $5.0          $5.0         *8052  Intermediate Care
                    Retardation                                                                Facilities
                    Facilities.                                                                (mental
                                                                                               retardation
                                                                                               facilities)
62322............  Residential Mental            N          $5.0          $5.0         *8361  Residential Care
                    Health and                                                                 (mental health
                    Substance Abuse                                                            and substance
                    Facilities.                                                                abuse facilities)
623311...........  Continuing Care               N          $5.0          $5.0         *8051  Skilled Nursing
                    Retirement                                                                 Care Facilities
                    Communities.                                                               (continuing care
                                                                                               retirement
                                                                                               communities)
                                                                          $5.0         *8052  Intermediate Care
                                                                                               Facilities
                                                                                               (continuing care
                                                                                               retirement
                                                                                               communities)
                                                                          $5.0         *8059  Nursing and
                                                                                               Personal Care
                                                                                               Facilities, NEC
                                                                                               (continuing care
                                                                                               retirement
                                                                                               communities)
623312...........  Homes for the                 N          $5.0          $5.0         *8361  Residential Care
                    Elderly.                                                                   (homes for the
                                                                                               elderly)
62399............  Other Residential             N          $5.0          $5.0         *8361  Residential Care
                    Care Facilities.                                                           (except mental
                                                                                               health and
                                                                                               substance abuse
                                                                                               facilities, homes
                                                                                               for the elderly)
----------------------------------------------------------------------------------------------------------------
                                       Subsector 624 -- Social Assistance
----------------------------------------------------------------------------------------------------------------
62411............  Child and Youth               N          $5.0          $5.0         *8322  Individual and
                    Services.                                                                  Family Social
                                                                                               Services (child
                                                                                               and youth
                                                                                               services)
                                                                          $5.0         *8641  Civic, Social, and
                                                                                               Fraternal
                                                                                               Organizations
                                                                                               (youth
                                                                                               development
                                                                                               organizations)
62412............  Services for the              N          $5.0          $5.0         *8322  Individual and
                    Elderly and                                                                Family Social
                    Persons with                                                               Services
                    Disabilities.                                                              (services for the
                                                                                               elderly and
                                                                                               disabled)
62419............  Other Individual              N          $5.0          $5.0         *8322  Individual and
                    and Family                                                                 Family Social
                    Services.                                                                  Services (except
                                                                                               services for
                                                                                               children, youth,
                                                                                               elderly,
                                                                                               disabled; food,
                                                                                               housing,
                                                                                               emergency and
                                                                                               relief)
62421............  Community Food                N          $5.0          $5.0         *8322  Individual and
                    Services.                                                                  Family Social
                                                                                               Services (food
                                                                                               services)
624221...........  Temporary Shelters            N          $5.0          $5.0         *8322  Individual and
                                                                                               Family Social
                                                                                               Services
                                                                                               (temporary
                                                                                               shelter)
624229...........  Other Community               N          $5.0          $5.0         *8322  Individual and
                    Housing Services.                                                          Family Social
                                                                                               Services (housing
                                                                                               services except
                                                                                               temporary
                                                                                               shelter)
62423............  Emergency and                 N          $5.0          $5.0         *8322  Individual and
                    Other Relief                                                               Family Social
                    Services.                                                                  Services
                                                                                               (emergency and
                                                                                               relief services)
62431............  Vocational                    E          $5.0          $5.0          8331  Job Training and
                    Rehabilitation                                                             Vocational
                    Services.                                                                  Rehabilitation
                                                                                               Services
62441............  Child Day Care                R          $5.0          $5.0          8351  Child Day Care
                    Services.                                                                  Services
                                                                          $5.0         *7299  Miscellaneous
                                                                                               Personal
                                                                                               Services, NEC
                                                                                               (baby-sitting)
----------------------------------------------------------------------------------------------------------------
                                 Sector 71 -- Arts, Entertainment and Recreation
----------------------------------------------------------------------------------------------------------------
                    Subsector 711 -- Performing Arts, Spectator Sports and Related Industries
----------------------------------------------------------------------------------------------------------------
71111............  Theater Companies             N          $5.0          $5.0         *5812  Eating Places
                    and Dinner                                                                 (dinner theaters)
                    Theaters.

[[Page 57255]]

                                                                          $5.0         *7922  Theatrical
                                                                                               Producers (Except
                                                                                               Motion Pictures)
                                                                                               and Miscellaneous
                                                                                               Theatrical
                                                                                               Services (theater
                                                                                               companies, opera
                                                                                               companies)
71112............  Dance Companies...            N          $5.0          $5.0         *7922  Theatrical
                                                                                               Producers (Except
                                                                                               Motion Pictures)
                                                                                               and Miscellaneous
                                                                                               Theatrical
                                                                                               Services (ballet
                                                                                               and dance
                                                                                               companies)
71113............  Musical Groups and            N          $5.0          $5.0         *7929  Bands, Orchestras,
                    Artists.                                                                   Actors, and
                                                                                               Entertainment
                                                                                               Groups (musical
                                                                                               groups and
                                                                                               artists and
                                                                                               orchestras)
71119............  Other Performing              N          $5.0          $5.0         *7929  Bands, Orchestras,
                    Arts Companies.                                                            Actors, and
                                                                                               Entertainment
                                                                                               Groups, (except
                                                                                               musical groups,
                                                                                               artists, actors,
                                                                                               and actresses)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (circus
                                                                                               companies)
711211...........  Sports Teams and              N          $5.0          $5.0         *7941  Professional
                    Clubs.                                                                     Sports Clubs and
                                                                                               Promoters
                                                                                               (professional
                                                                                               sports clubs)
711212...........  Race Tracks.......            N          $5.0          $5.0         *7948  Racing, Including
                                                                                               Track Operations
                                                                                               (track
                                                                                               operations)
711219...........  Other Spectator               N          $5.0          $5.0         *7941  Professional
                    Sports.                                                                    Sports Clubs and
                                                                                               Promoters (except
                                                                                               sports clubs,
                                                                                               stadium
                                                                                               operators, sports
                                                                                               promoters and
                                                                                               agents)
                                                                          $5.0         *7948  Racing, Including
                                                                                               Track Operations
                                                                                               (except track
                                                                                               operators)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (professional
                                                                                               athletes)
71131............  Promoters of                  N          $5.0          $5.0         *6512  Operators of
                    Performing Arts,                                                           Nonresidential
                    Sports and                                                                 Buildings
                    Similar Events                                                             (stadium and
                    with Facilities.                                                           arena owners)
                                                                          $5.0         *7922  Theatrical
                                                                                               Procedures
                                                                                               (Except Motion
                                                                                               Pictures) and
                                                                                               Miscellaneous
                                                                                               Theatrical
                                                                                               Services (theater
                                                                                               operators)
                                                                          $5.0         *7941  Professional
                                                                                               Sports Clubs and
                                                                                               Promoters
                                                                                               (stadium
                                                                                               operators)
71132............  Promoters of                  N          $5.0          $5.0         *7922  Theatrical
                    Performing Arts,                                                           Producers (Except
                    Sports and                                                                 Motion Pictures)
                    Similar Events                                                             and Miscellaneous
                    without                                                                    Theatrical
                    Facilities.                                                                Services
                                                                                               (theatrical
                                                                                               promoters)
                                                                          $5.0         *7941  Professional
                                                                                               Sports Clubs and
                                                                                               Promoters (sports
                                                                                               promoters)
71141............  Agents and                    N          $5.0          $5.0         *7389  Business Services,
                    Managers for                                                               NEC (agents and
                    Artists,                                                                   brokers for
                    Athletes,                                                                  authors and
                    Entertainers and                                                           artists)
                    Other Public
                    Figures.
                                                                          $5.0         *7922  Theatrical
                                                                                               Producers (Except
                                                                                               Motion Pictures)
                                                                                               and Miscellaneous
                                                                                               Theatrical
                                                                                               Services
                                                                                               (theatrical
                                                                                               agents)
                                                                          $5.0         *7941  Professional
                                                                                               Sports Clubs and
                                                                                               Promoters (sports
                                                                                               agents)
71151............  Independent                   N          $5.0         $21.5         *7819  Services Allied to
                    Artists, Writers,                                                          Motion Picture
                    and Performers.                                                            Production (film
                                                                                               directors and
                                                                                               related motion
                                                                                               picture
                                                                                               production
                                                                                               services,
                                                                                               independent)
                                                                          $5.0         *7929  Bands, Orchestras,
                                                                                               Actors, and Other
                                                                                               Entertainers and
                                                                                               Entertainment
                                                                                               Services (actors
                                                                                               and actresses)

[[Page 57256]]

                                                                          $5.0         *8999  Services, NEC
                                                                                               (authors,
                                                                                               artists, and
                                                                                               related technical
                                                                                               services
                                                                                               independent)
----------------------------------------------------------------------------------------------------------------
                       Subsector 712 -- Museums, Historical Sites and Similar Institutions
----------------------------------------------------------------------------------------------------------------
71211............  Museums...........            R          $5.0          $5.0         *8412  Museums and Art
                                                                                               Galleries (except
                                                                                               historic and
                                                                                               heritage sites)
71212............  Historical Sites..            N          $5.0          $5.0         *8412  Museums and Art
                                                                                               Galleries
                                                                                               (historic and
                                                                                               heritage sites)
71213............  Zoos and Botanical            R          $5.0          $5.0         *8422  Arboreta and
                    Gardens.                                                                   Botanical and
                                                                                               Zoological
                                                                                               Gardens (except
                                                                                               nature parks and
                                                                                               reserves)
71219............  Nature Parks and              N          $5.0          $5.0         *7999  Amusement and
                    Other Similar                                                              Recreation
                    Institutions.                                                              Services, NEC
                                                                                               (caverns and
                                                                                               miscellaneous
                                                                                               commercial parks)
                                                                          $5.0         *8422  Arboreta and
                                                                                               Botanical and
                                                                                               Zoological
                                                                                               Gardens (nature
                                                                                               parks and
                                                                                               reserves)
----------------------------------------------------------------------------------------------------------------
                         Subsector 713 -- Amusement, Gambling and Recreation Industries
----------------------------------------------------------------------------------------------------------------
71311............  Amusement and                 E          $5.0          $5.0          7996  Amusement Parks
                    Theme Parks.
71312............  Amusement Arcades.            R          $5.0          $5.0         *7993  Coin-Operated
                                                                                               Amusement Devices
                                                                                               (amusement
                                                                                               arcades)
71321............  Casinos (except               N          $5.0          $5.0         *7999  Amusement and
                    Casino Hotels).                                                            Recreation
                                                                                               Services, NEC
                                                                                               (casinos, except
                                                                                               hotel casinos)
71329............  Other Gambling                N          $5.0          $5.0         *7993  Coin-Operated
                    Industries.                                                                Amusement Devices
                                                                                               (slot machine
                                                                                               operators)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (lottery, bingo,
                                                                                               bookie, and other
                                                                                               gambling
                                                                                               operations)
71391............  Golf Courses and              N          $5.0          $5.0          7992  Public Golf
                    Country Clubs.                                                             Courses
                                                                          $5.0         *7997  Membership Sports
                                                                                               and Recreation
                                                                                               Clubs (golf
                                                                                               clubs)
71392............  Skiing Facilities.            N          $5.0          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (skiing
                                                                                               facilities)
71393............  Marinas...........            E          $5.0          $5.0          4493  Marinas
71394............  Fitness and                   N          $5.0          $5.0          7993  Physical Fitness
                    Recreational                                                               Facilities
                    Sports Centers.
                                                                          $5.0         *7997  Membership Sports
                                                                                               and Recreation
                                                                                               Clubs (recreation
                                                                                               clubs with
                                                                                               facilities)
                                                                          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (nonmembership
                                                                                               recreation
                                                                                               facilities)
71395............  Bowling Centers...            E          $5.0          $5.0          7933  Bowling Centers
71399............  All Other                     N          $5.0          $5.0         *7911  Dance Studios,
                    Amusement and                                                              Schools, and
                    Recreation                                                                 Halls (except
                    Industries.                                                                instruction)
                                                                          $5.0         *7993  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (except amusement
                                                                                               arcades and slot
                                                                                               machine
                                                                                               operators)
                                                                          $5.0         *7997  Membership Sports
                                                                                               and Recreation
                                                                                               Clubs (recreation
                                                                                               clubs without
                                                                                               facilities)

[[Page 57257]]

                                                            $5.0          $5.0         *7999  Amusement and
                                                                                               Recreation
                                                                                               Services, NEC
                                                                                               (except circuses,
                                                                                               professionals,
                                                                                               athletes, caverns
                                                                                               and other
                                                                                               commercial parks,
                                                                                               skiing
                                                                                               facilities,
                                                                                               casinos and other
                                                                                               gambling
                                                                                               operations,
                                                                                               amusement and
                                                                                               recreation
                                                                                               facilities,
                                                                                               sports
                                                                                               instruction,
                                                                                               sports equipment
                                                                                               rent
----------------------------------------------------------------------------------------------------------------
                                  Sector 72 -- Accommodation and Food Services
----------------------------------------------------------------------------------------------------------------
                                         Subsector 721 -- Accommodation
----------------------------------------------------------------------------------------------------------------
72111............  Hotels (except                R          $5.0          $5.0         *7011  Hotels and Motels
                    Casino Hotels)                                                             (hotels and
                    and Motels.                                                                motels, except
                                                                                               casino hotels)
                                                                          $5.0         *7041  Organization
                                                                                               Hotels and
                                                                                               Lodging Houses,
                                                                                               on Membership
                                                                                               Basis (hotels)
72112............  Casino Hotels.....            N          $5.0          $5.0         *7011  Hotels and Motels
                                                                                               (casino hotels)
721191...........  Bed and Breakfast             N          $5.0          $5.0         *7011  Hotels and Motels
                    Inns.                                                                      (bed and
                                                                                               breakfast inns)
721199...........  All Other Traveler            N          $5.0          $5.0         *7011  Hotels and Motels
                    Accommodation.                                                             (except hotels,
                                                                                               motels and bed
                                                                                               and breakfast
                                                                                               inns)
721211...........  RV (Recreational              E          $5.0          $5.0          7033  Recreational
                    Vehicle) Parks                                                             Vehicle Parks and
                    and Campgrounds.                                                           Campgrounds
721214...........  Recreational and              E          $5.0          $5.0          7032  Sporting and
                    Vacation Camps                                                             Recreational
                    (except                                                                    Camps
                    Campgrounds).
72131............  Rooming and                   R          $5.0          $5.0          7021  Rooming and
                    Boarding Houses.                                                           Boarding Houses
                                                                          $5.0         *7041  Organization
                                                                                               Hotels and
                                                                                               Lodging Houses,
                                                                                               on Membership
                                                                                               Basis (except
                                                                                               hotels)
----------------------------------------------------------------------------------------------------------------
                               Subsector 722 -- Food Services and Drinking Places
----------------------------------------------------------------------------------------------------------------
72211............  Full-Service                  N          $5.0          $5.0         *5812  Eating Places
                    Restaurants.                                                               (full-service
                                                                                               restaurants)
722211...........  Limited-Service               N          $5.0          $5.0         *5812  Eating Places
                    Restaurants.                                                               (limited-service
                                                                                               restaurants)
                                                                          $5.0         *5499  Miscellaneous Food
                                                                                               Stores (coffee
                                                                                               shops making and
                                                                                               serving food and
                                                                                               beverages for
                                                                                               immediate
                                                                                               consumption)
722212...........  Cafeterias........            N          $5.0          $5.0         *5812  Eating Places
                                                                                               (cafeterias)
722213...........  Snack and                     N          $5.0          $5.0         *5812  Eating Places
                    Nonalcoholic                                                               (snack and
                    Beverage Bars.                                                             nonalcoholic
                                                                                               beverage bars)
                                                                          $5.0         *5461  Retail Bakeries
                                                                                               (snacks)
72231............  Food Service                  N         $15.0          $5.0         *5812  Eating Places
                    Contractors.                                                               (food service
                                                                                               contractors)
72232............  Caterers..........            N          $5.0          $5.0         *5812  Eating Places
                                                                                               (caterers)
72233............  Mobile Food                   N          $5.0          $5.0         *5963  Direct Selling
                    Services.                                                                  Establishments
                                                                                               (mobile food
                                                                                               wagons)
72241............  Drinking Places               E          $5.0          $5.0          5813  Drinking Places
                    (Alcoholic                                                                 (alcoholic
                    Beverages).                                                                beverages)
----------------------------------------------------------------------------------------------------------------
                           Sector 81 -- Other Services (except Public Administration)
----------------------------------------------------------------------------------------------------------------
                                     Subsector 811 -- Repair and Maintenance
----------------------------------------------------------------------------------------------------------------
811111...........  General Automotive            E          $5.0          $5.0          7538  General Automotive
                    Repair.                                                                    Repair Shops
811112...........  Automotive Exhaust            E          $5.0          $5.0          7533  Automotive Exhaust
                    System Repair.                                                             System Repair
                                                                                               Shops
811113...........  Automotive                    E          $5.0          $5.0          7537  Automotive
                    Transmission                                                               Transmission
                    Repair.                                                                    Repair Shops

[[Page 57258]]

811118...........  Other Automotive              E          $5.0          $5.0          7539  Automotive Repair
                    Mechanical and                                                             Shops, NEC
                    Electrical Repair
                    and Maintenance.
811121...........  Automotive Body,              E          $5.0          $5.0          7532  Top, Body, and
                    Paint and                                                                  Upholstery Repair
                    Interior Repair                                                            Shops and Paint
                    and Maintenance.                                                           Shops
811122...........  Automotive Glass              E          $5.0          $5.0          7536  Automotive Glass
                    Replacement Shops.                                                         Replacement Shops
811191...........  Automotive Oil                N          $5.0          $5.0         *7549  Automotive
                    Change and                                                                 Services, Except
                    Lubrication Shops.                                                         Repair and
                                                                                               Carwashes
                                                                                               (lubricating
                                                                                               service,
                                                                                               automotive)
811192...........  Car Washes........            E          $5.0          $5.0          7542  Carwashes
811198...........  All Other                     R          $5.0         $10.5         *7534  Tire Retreading
                    Automotive Repair                                                          and Repair Shops
                    and Maintenance.                                                           (repair)
                                                                          $5.0         *7549  Automotive
                                                                                               Services, Except
                                                                                               Repair and
                                                                                               Carwashes (except
                                                                                               lubricating and
                                                                                               towing)
811211...........  Consumer                      N          $5.0          $5.0         *7622  Radio and
                    Electronics                                                                Television Repair
                    Repair and                                                                 Shops (stereo,
                    Maintenance.                                                               TV, VCR, and
                                                                                               radio)
                                                                          $5.0         *7629  Electrical and
                                                                                               Electronic Repair
                                                                                               Shops, NEC
                                                                                               (consumer
                                                                                               equipment except
                                                                                               computer, TV,
                                                                                               stereo, VCR, and
                                                                                               radio)
811212...........  Computer and                  N         $18.0         $18.0         *7378  Computer
                    Office Machine                                                             Maintenance and
                    Repair and                                                                 Repair (except
                    Maintenance.                                                               sales location,
                                                                                               providing
                                                                                               supporting repair
                                                                                               services as major
                                                                                               source of
                                                                                               revenue)
                                                                          $5.0         *7629  Electrical and
                                                                                               Electronic Repair
                                                                                               Shops, NEC
                                                                                               (business and
                                                                                               office machine
                                                                                               repair,
                                                                                               electrical)
                                                                          $5.0         *7699  Repair Shops and
                                                                                               Related Services,
                                                                                               NEC (typewriter
                                                                                               repair)
811213...........  Communication                 N          $5.0          $5.0         *7622  Radio and
                    Equipment Repair                                                           Television Repair
                    and Maintenance.                                                           Shops
                                                                                               (telecommunicatio
                                                                                               n equipment
                                                                                               repair)
                                                                          $5.0         *7629  Electrical and
                                                                                               Electronic Repair
                                                                                               Shops, NEC
                                                                                               (telephone set
                                                                                               repair)
811219...........  Other Electronic              N          $5.0          $5.0         *7629  Electrical and
                    and Precision                                                              Electronic Repair
                    Equipment Repair                                                           Shops, NEC
                    and Maintenance.                                                           (electrical
                                                                                               measuring
                                                                                               instrument repair
                                                                                               and calibration,
                                                                                               medical equipment
                                                                                               repair,
                                                                                               electrical)
                                                                          $5.0         *7699  Repair Shops and
                                                                                               Related Services,
                                                                                               NEC (dental
                                                                                               instrument
                                                                                               repair,
                                                                                               laboratory
                                                                                               instrument
                                                                                               repair, medical
                                                                                               equipment and
                                                                                               other electronic
                                                                                               and precision
                                                                                               equipment repair,
                                                                                               except
                                                                                               typewriters)
81131............  Commercial and                R          $5.0          $5.0         *7699  Repair Shops and
                    Industrial                                                                 Related Services,
                    Machinery and                                                              NEC (other non-
                    Equipment (except                                                          automotive
                    Automotive and                                                             transportation
                    Electronic)                                                                equipment and
                    Repair and                                                                 industrial
                    Maintenance.                                                               machines and
                                                                                               equipment)
                                                                          $5.0         *7623  Refrigerator and
                                                                                               Air-Conditioning
                                                                                               Service and
                                                                                               Repair Shops
                                                                                               (commercial
                                                                                               refrigerator
                                                                                               equipment repair)
                                                                          $5.0         *7694  Armature Rewinding
                                                                                               Shops (repair)
811411...........  Home and Garden               N          $5.0          $5.0         *7699  Repair Shops and
                    Equipment Repair                                                           Related Services,
                    and Maintenance.                                                           NEC (lawnmower
                                                                                               repair shops,
                                                                                               sharpening and
                                                                                               repairing knives,
                                                                                               saws and tools)

[[Page 57259]]

811412...........  Appliance Repair              N          $5.0          $5.0         *7623  Refrigeration and
                    and Maintenance.                                                           Air-Conditioning
                                                                                               Service and
                                                                                               Repair Shops
                                                                                               (except
                                                                                               commercial)
                                                                          $5.0         *7629  Electrical and
                                                                                               Electronic Repair
                                                                                               Shops, NEC
                                                                                               (appliance
                                                                                               repair,
                                                                                               electrical;
                                                                                               washing machine
                                                                                               repair; electric
                                                                                               razor repair)
                                                                          $5.0         *7699  Repairs Shops and
                                                                                               Related Services,
                                                                                               NEC (gas
                                                                                               appliance repair
                                                                                               service, sewing
                                                                                               machine repair,
                                                                                               stove repair
                                                                                               shops, and other
                                                                                               non-electrical
                                                                                               appliance)
81142............  Reupholstery and              E          $5.0          $5.0          7641  Reupholstery and
                    Furniture Repair.                                                          Furniture Repair
81143............  Footwear and                  R          $5.0          $5.0          7251  Shoe Repair and
                    Leather Goods                                                              Shoeshine Parlors
                    Repair.
                                                                          $5.0         *7699  Repair Shops and
                                                                                               Related Services
                                                                                               (leather goods
                                                                                               repair shops,
                                                                                               luggage repair
                                                                                               shops, pocketbook
                                                                                               repair shops)
81149............  Other Personal and            N          $5.0           500         *3732  Boat Building and
                    Household Goods                                                            Repairing
                    Repair and                                                                 (pleasure boat
                    Maintenance.                                                               repair)
                                                                          $5.0         *7219  Laundry and
                                                                                               Garment Services,
                                                                                               NEC (alteration
                                                                                               and repair)
                                                                          $5.0          7631  Watch, Clock, and
                                                                                               Jewelry Repair
                                                                          $5.0          7692  Welding Repair
                                                                          $5.0         *7699  Repair Shops and
                                                                                               Related Services,
                                                                                               NEC (except
                                                                                               industrial,
                                                                                               electronic, home
                                                                                               and garden,
                                                                                               appliance, and
                                                                                               leather goods)
----------------------------------------------------------------------------------------------------------------
                                 Subsector 812 -- Personal and Laundry Services
----------------------------------------------------------------------------------------------------------------
812111...........  Barber Shops......            R          $5.0          $5.0         *7241  Barber Shops
                                                                                               (except barber
                                                                                               colleges)
812112...........  Beauty Salons.....            R          $5.0          $5.0         *7231  Beauty Shops
                                                                                               (except beauty
                                                                                               and cosmetology
                                                                                               schools and
                                                                                               manicure and
                                                                                               pedicure salons)
812113...........  Nail Salons.......            N          $5.0          $5.0         *7231  Beauty Shops
                                                                                               (manicure and
                                                                                               pedicure salons)
812191...........  Diet and Weight               N          $5.0          $5.0         *7299  Miscellaneous
                    Reducing Centers.                                                          Personal
                                                                                               Services, NEC
                                                                                               (diet and weight
                                                                                               reducing
                                                                                               services)
812199...........  Other Personal                N          $5.0          $5.0         *7299  Miscellaneous
                    Care Services.                                                             Personal
                                                                                               Services, NEC,
                                                                                               (personal care
                                                                                               services)
81221............  Funeral Homes and             R          $5.0          $5.0         *7261  Funeral Services
                    Funeral Services.                                                          and Crematories
                                                                                               (funeral homes
                                                                                               and services)
81222............  Cemeteries and                R          $5.0      \6\ $1.5         *6531  Real Estate Agents
                    Crematories.                                                               and Managers
                                                                                               (cemetery
                                                                                               management)
                                                                          $5.0          6553  Cemetery
                                                                                               Subdividers and
                                                                                               Developers
                                                                          $5.0         *7261  Funeral Services
                                                                                               and Crematories
                                                                                               (except funeral
                                                                                               homes)
81231............  Coin-Operated                 E          $5.0          $5.0          7215  Coin-Operated
                    Laundries and                                                              Laundry and
                    Drycleaners.                                                               Drycleaning
81232............  Drycleaning and               E          $3.5         $10.5          7211  Power Laundries,
                    Laundry Services                                                           Family and
                    (except Coin-                                                              Commercial
                    Operated).
                                                                          $5.0         *7389  Business Services,
                                                                                               NEC (apparel
                                                                                               pressing service
                                                                                               for the trade)
                                                                          $3.5          7216  Drycleaning
                                                                                               Plants, Except
                                                                                               Rug Cleaning
                                                                          $5.0          7212  Garment Pressing
                                                                                               and Agents for
                                                                                               Laundries
                                                                          $5.0         *7219  Laundry and
                                                                                               Garment Services,
                                                                                               NEC (except
                                                                                               diaper service
                                                                                               and clothing
                                                                                               alteration and
                                                                                               repair)
812331...........  Linen Supply......            R         $10.5         $10.5          7213  Linen Supply

[[Page 57260]]

                                                                          $5.0         *7219  Laundry and
                                                                                               Garment Services,
                                                                                               NEC, (diaper
                                                                                               service)
812332...........  Industrial                    E         $10.5         $10.5          7218  Industrial
                    Launderers.                                                                Launderers
81291............  Pet Care (except              R          $5.0          $5.0         *0752  Animal Specialty
                    Veterinary)                                                                Services, Except
                    Services.                                                                  Veterinary (pet
                                                                                               care services,
                                                                                               except
                                                                                               veterinary)
812921...........  Photo Finishing               N          $5.0          $5.0         *7384  Photofinishing
                    Laboratories                                                               Laboratories
                    (except One-Hour).                                                         (except one-hour)
812922...........  One-Hour Photo                N          $5.0          $5.0         *7384  Photofinishing
                    Finishing.                                                                 Laboratories (one-
                                                                                               hour)
81293............  Parking Lots and              E          $5.0          $5.0          7521  Automobile Parking
                    Garages.
81299............  All Other Personal            R          $5.0          $5.0         *7299  Miscellaneous
                    Services.                                                                  Personal
                                                                                               Services, NEC
                                                                                               (except diet and
                                                                                               weight reducing
                                                                                               services,
                                                                                               personal care
                                                                                               services, and
                                                                                               formal wear and
                                                                                               costume rental
                                                                                               service)
                                                                          $5.0         *7389  Miscellaneous
                                                                                               Business Services
                                                                                               (bail handling)
----------------------------------------------------------------------------------------------------------------
             Subsector 813 -- Religious, Grantmaking, Civic, Professional, and Similar Organizations
----------------------------------------------------------------------------------------------------------------
81311............  Religious                     E          $5.0          $5.0          7661  Religious
                    Organizations.                                                             Organizations
813211...........  Grantmaking                   E          $5.0          $5.0          6732  Educational,
                    Foundations.                                                               Religious, and
                                                                                               Charitable Trust
813212...........  Voluntary Health              N          $5.0          $5.0         *8399  Social Services,
                    Organizations.                                                             NEC (voluntary
                                                                                               health
                                                                                               organizations)
813219...........  Other Grantmaking             N          $5.0          $5.0         *8399  Social Services,
                    and Giving                                                                 NEC (grantmaking
                    Services.                                                                  and giving)
813311...........  Human Rights                  N          $5.0          $5.0         *8399  Social Services,
                    Organizations.                                                             NEC (human rights
                                                                                               organizations and
                                                                                               )
813312...........  Environment,                  N          $5.0          $5.0         *8399  Social Services,
                    Conservation and                                                           NEC (environment,
                    Wildlife                                                                   conservation, and
                    Organizations.                                                             wildlife
                                                                                               advocacy)
                                                                          $5.0         *8699  Membership
                                                                                               Organizations,
                                                                                               NEC (humane
                                                                                               societies)
813319...........  Other Social                  N          $5.0          $5.0         *8399  Social Services,
                    Advocacy                                                                   NEC (except human
                    Organizations.                                                             rights,
                                                                                               environment,
                                                                                               conservation and
                                                                                               wildlife
                                                                                               organizations,
                                                                                               grantmaking and
                                                                                               giving, and
                                                                                               voluntary health
                                                                                               organizations)
81341............  Civic and Social              N          $5.0          $5.0         *8641  Civic, Social, and
                    Organizations.                                                             Fraternal
                                                                                               Organizations
                                                                                               (except
                                                                                               condominium and
                                                                                               homeowner
                                                                                               associations, and
                                                                                               youth development
                                                                                               organizations)
                                                                          $5.0         *8699  Membership
                                                                                               Organizations,
                                                                                               NEC (farm
                                                                                               granges)
81391............  Business                      R          $5.0          $5.0          8611  Business
                    Associations.                                                              Associations
                                                                          $5.0         *8699  Membership
                                                                                               Organizations,
                                                                                               NEC (farm
                                                                                               business
                                                                                               organizations)
81392............  Professional                  E          $5.0          $5.0          8621  Professional
                    Organizations.                                                             Membership
                                                                                               Organizations
81393............  Labor Unions and              E          $5.0          $5.0          8631  Labor Unions and
                    Similar Labor                                                              Similar Labor
                    Organizations.                                                             Organizations
81394............  Political                     E          $5.0          $5.0          8651  Political
                    Organizations.                                                             Organizations
81399............  Other Similar                 R          $5.0      \6\ $1.5         *6531  Real Estate Agents
                    Organizations                                                              and Managers
                    (except Business,                                                          (condominium
                    Professional,                                                              associations)
                    Labor, and
                    Political
                    Organizations).
                                                                          $5.0         *8641  Civic, Social, and
                                                                                               Fraternal
                                                                                               Organizations
                                                                                               (condominium and
                                                                                               homeowner
                                                                                               associations)

[[Page 57261]]

                                                                          $5.0         *8699  Membership
                                                                                               Organizations,
                                                                                               NEC (except farm
                                                                                               business
                                                                                               organizations,
                                                                                               farm granges, and
                                                                                               environmental,
                                                                                               conservation, and
                                                                                               wildlife
                                                                                               organizations)
----------------------------------------------------------------------------------------------------------------

* * * * *

Public Administration Has Been Omitted, Since There Are No Size 
Standards Applicable

* * * * *

Footnotes

[As noted at the head of the above table, the following footnotes 
are contained in 13 CFR 121.201 and relate only to existing size 
standards. Proposed footnotes to the proposed size standards follow 
the proposed table of size standards, below in this notice.]

    1. SIC code 1629 -- Dredging: To be considered small for 
purposes of Government procurement, a firm must perform at least 40 
percent of the volume dredged with its own equipment or equipment 
owned by another small dredging concern.
    2. SIC Division D -- Manufacturing: For rebuilding machinery or 
equipment on a factory basis, or equivalent, use the SIC code for a 
newly manufactured product. Concerns performing major rebuilding or 
overhaul activities do not necessarily have to meet the criteria for 
being a ``manufacturer'' although the activities may be classified 
under a manufacturing SIC code. Ordinary repair services or 
preservation are not considered rebuilding.
    3. SIC code 2033: For purposes of Government procurement for 
food canning and preserving, the standard of 500 employees excludes 
agricultural labor as defined in section 3306(k) of the Internal 
Revenue Code, 26 U.S.C. 3306(k).
    4. SIC code 2911: For purposes of Government procurement, the 
firm may not have more than 1,500 employees nor more than 75,000 
barrels per day capacity of petroleum-based inputs, including crude 
oil or bona fide feedstocks. Capacity includes owned or leased 
facilities as well as facilities under a processing agreement or an 
arrangement such as an exchange agreement or a throughput. The total 
product to be delivered under the contract must be at least 90 
percent refined by the successful bidder from either crude oil or 
bona fide feedstocks.
    5. SIC code 3011: For purposes of Government procurement, a firm 
is small for bidding on a contract for pneumatic tires within Census 
Classification codes 30111 and 30112, provided that:
    (1) The value of tires within Census Classification codes 30111 
and 30112 which it manufactured in the United States during the 
previous calendar year is more than 50 percent of the value of its 
total worldwide manufacture,
    (2) the value of pneumatic tires within Census Classification 
codes 30111 and 30112 comprising its total worldwide manufacture 
during the preceding calendar year was less than 5 percent of the 
value of all such tires manufactured in the United States during 
that period, and
    (3) the value of the principal product which it manufactured or 
otherwise produced, or sold worldwide during the preceding calendar 
year is less than 10 percent of the total value of such products 
manufactured or otherwise produced or sold in the United States 
during that period.
    6. SIC codes 4724, 6531, 7311, 7312, 7313, 7319, and 8741 
(part): As measured by total revenues, but excluding funds received 
in trust for an unaffiliated third party, such as bookings or sales 
subject to commissions. The commissions received are included as 
revenue.
    7. A financial institution's assets are determined by averaging 
the assets reported on its four quarterly financial statements for 
the preceding year. Assets for the purposes of this size standard 
means the assets defined according to the Federal Financial 
Institutions Examination Council 034 call report form.
    8. SIC code 6515: Leasing of building space to the Federal 
Government by Owners: For Government procurement, a size standard of 
$15.0 million in gross receipts applies to the owners of building 
space leased to the Federal Government. The standard does not apply 
to an agent.
    9. SIC codes 7699 and 3728: Contracts for the rebuilding or 
overhaul of aircraft ground support equipment on a contract basis 
are classified under SIC code 3728.
    10. SIC code 8731: For research and development contracts 
requiring the delivery of a manufactured product, the appropriate 
size standard is that of the manufacturing industry.
    (1) Research and Development means laboratory or other physical 
research and development. It does not include economic, educational, 
engineering, operations, systems, or other nonphysical research; or 
computer programming, data processing, commercial and/or medical 
laboratory testing.
    (2) For purposes of the Small Business Innovation Research 
(SBIR) program only, a different definition has been established by 
law. See Sec. 121.701 of these regulations.
    (3) Research and development for guided missiles and space 
vehicles includes evaluations and simulation, and other services 
requiring thorough knowledge of complete missiles and spacecraft.
    11. Facilities Management, a component of SIC code 8744, 
includes establishments, not elsewhere classified, which provide 
overall management and the personnel to perform a variety of related 
support services in operating a complete facility in or around a 
specific building, or within another business or Government 
establishment. Facilities management means furnishing three or more 
personnel supply services which may include, but are not limited to, 
secretarial services, typists, telephone answering, reproduction or 
mimeograph service, mailing service, financial or business 
management, public relations, conference planning, travel 
arrangements, word processing, maintaining files and/or libraries, 
switchboard operation, writers, bookkeeping, minor office equipment 
maintenance and repair, or use of information systems (not 
programming).
    12. SIC code 8744
    (1) If one of the activities of base maintenance, as defined in 
paragraph (2) of this endnote, can be identified with a separate 
industry and that activity (or industry) accounts for 50 percent or 
more of the value of an entire contract, then the proper size 
standard is that of the particular industry, and not the base 
maintenance size standard.
    (2) ``Base Maintenance'' requires the performance of three or 
more separate activities in the areas of service or special trade 
construction industries. If services are performed, these activities 
must each be in a separate SIC code including, but not limited to, 
Janitorial and Custodial Service, Fire Prevention Service, Messenger 
Service, Commissary Service, Protective Guard Service, and Grounds 
Maintenance and Landscaping Service. If the contract requires the 
use of special trade contractors (plumbing, painting, plastering, 
carpentry, etc.), all such special trade construction activities are 
considered a single activity and

[[Page 57262]]

classified as Base Housing Maintenance. Since Base Housing 
Maintenance is only one activity, two additional activities are 
required for a contract to be classified as ``Base Maintenance.''
    13. SIC code 8744
    (1) For SBA assistance as a small business concern in the 
industry of Environmental Remediation Services, other than for 
Government procurement, a concern must be engaged primarily in 
furnishing a range of services for the remediation of a contaminated 
environment to an acceptable condition including, but not limited 
to, preliminary assessment, site inspection, testing, remedial 
investigation, feasibility studies, remedial design, containment, 
remedial action, removal of contaminated materials, storage of 
contaminated materials and security and site closeouts. If one of 
such activities accounts for 50 percent or more of a concern's total 
revenues, employees, or other related factors, the concern's primary 
industry is that of the particular industry and not the 
Environmental Remediation Services Industry.
    (2) For purposes of classifying a Government procurement as 
Environmental Remediation Services, the general purpose of the 
procurement must be to restore a contaminated environment and also 
the procurement must be composed of activities in three or more 
separate industries with separate SIC codes or, in some instances 
(e.g., engineering), smaller sub-components of SIC codes with 
separate, distinct size standards. These activities may include, but 
are not limited to, separate activities in industries such as: Heavy 
Construction; Special Trade Construction; Engineering Services; 
Architectural Services; Management Services; Refuse Systems; 
Sanitary Services, Not Elsewhere Classified; Local Trucking Without 
Storage; Testing Laboratories; and Commercial, Physical and 
Biological Research. If any activity in the procurement can be 
identified with a separate SIC code, or component of a code with a 
separate distinct size standard, and that industry accounts for 50 
percent or more of the value of the entire procurement, then the 
proper size standard is the one for that particular industry, and 
not the Environmental Remediation Services size standard.

Compliance With Executive Orders 12866, the Regulatory Flexibility 
Act (5 U.S.C. 601 et seq.), the Paperwork Reduction Act (44 U.S.C. 
3501 et seq.), 12612 and 12778

    SBA certifies that this rule, if adopted, would not be a 
significant rule within the meaning of Executive Order 12866. For 
purposes of the Regulatory Flexibility Act, SBA certifies that the rule 
will affect a significant number of small businesses, but that the 
impact of the rule on each business will not be substantial.
    This rule applies to all small entities and Federal programs 
reserved for small entities, except those specifically excluded by 
Federal legislation or elsewhere under 13 CFR part 121. SBA estimates 
that relatively few firms would gain or lose small business status as a 
result of this rule. SBA intends that, in establishing this new table 
of size standards, firms that are now eligible for Federal small 
business programs will remain eligible to the maximum extent 
practicable.
    There will be three significant benefits of this rule, if adopted 
in final form. (a) Size standards will be established based on the most 
current industry descriptions. (b) Since SBA uses Census data to 
establish, review, change and/or otherwise modify small business size 
standards, data SBA obtains from the Census Bureau will be the most 
recent and accurate economic data available. (c) Collecting and 
analyzing statistical data on small business participation in the 
Federal procurement process will be more accurate, particularly in the 
technological and services industries.
    SBA does not expect that any additional costs will be imposed upon 
the public. In addition, the new NAICS-based table of small business 
size standards will not add any significant costs to Federal Government 
programs reserved for small businesses. Federal agencies and other 
users will bear the administrative costs associated with converting 
from the SIC system to NAICS.
    For the purpose of the Paperwork Reduction Act, 44 U.S.C. 3501 et 
seq., SBA certifies that this rule would not impose new reporting or 
record keeping requirements, other than those required of Federal 
agencies that collect data about small business participation in 
Federal government programs. For purposes of Executive Order 12612, SBA 
certifies that this rule does not have any federalism implications 
warranting the preparation of a Federalism Assessment. For purposes of 
Executive Order 12778, SBA certifies that this rule is drafted, to the 
extent possible under standards in section 2 of the order.

List of Subjects in 13 CFR Part 121

    Government procurement, Government property, Grant programs -- 
business, Loan programs -- business, Small business.

    For the reasons stated in the preamble, SBA proposes to amend 13 
CFR part 121 as follows.

PART 121 -- SMALL BUSINESS SIZE REGULATIONS

    1. The authority citation of part 121 continues to read as follows:

    Authority: Pub. L. 105-13 sec. 601 et seq., 111 Stat. 252; 15 
U.S.C. 632(a), 634(b)(6), 637(a), and 644(c); and Pub.L. 102-486, 
106 Stat. 2776, 3133.

    2. Revise Sec. 121.101 to read as follows:

Sec. 121.101  What are SBA size standards?

    (a) SBA's size standards define whether a business entity is small 
and, thus, eligible for Government programs and preferences reserved 
for ``small business'' concerns. Size standards have been established 
for types of economic activity, or industry, generally under the North 
American Industry Classification System (NAICS).
    (b) NAICS is described in the North American Industry 
Classification Manual -- United States, 1997, which is available from 
the National Technical Information Service, 5285 Port Royal Road, 
Springfield, VA 22161; by calling 1 (800) 553-6847 or 1 (703) 605-6000; 
or via the Internet at http://www.ntis.gov/yellowbk/1nty205.htm. The 
manual includes definitions for each industry, tables showing 
relationships between 1997 NAICS and 1987 SICs, and a comprehensive 
index. NAICS assigns codes to all economic activity within twenty broad 
sectors. Section 121.201 provides a full table of small business size 
standards matched to the U.S. NAICS industry codes. A full table 
matching a size standard with each NAICS Industry or U.S. Industry code 
is also published annually by SBA in the Federal Register.

    3. Revise Sec. 121.201 to read as follows:

Sec. 121.201  What size standards has SBA identified by North American 
Industry Classification System codes?

    The size standards described in this section apply to all SBA 
programs unless otherwise specified in this part. The size standards 
themselves are expressed either in number of employees or annual 
receipts in millions of dollars, unless otherwise specified. The number 
of employees or annual receipts indicates the maximum allowed for a 
concern and its affiliates to be considered small. The following 
industry size standards apply to all SBA programs, unless otherwise 
specifically excepted in this part.

[[Page 57263]]

             Small Business Size Standards by NAICS Industry
------------------------------------------------------------------------
                                                           Size standard
                                                           in number of
       NAICS Codes           Description  (N.E.C. = Not    employees or
                               Elsewhere Classified)        millions of
                                                              dollars
------------------------------------------------------------------------

             Sector 11 -- Agriculture, Forestry and Fishing
------------------------------------------------------------------------
                    Subsector 111 -- Crop Production
------------------------------------------------------------------------
111110...................  Soybean Farming..............  ..............
                                                                 ...$0.5
111120...................  Oilseed (except Soybean)       ..............
                            Farming.                             ...$0.5
111130...................  Dry Pea and Bean Farming.....  ..............
                                                                 ...$0.5
111140...................  Wheat Farming................  ..............
                                                                 ...$0.5
111150...................  Corn Farming.................  ..............
                                                                 ...$0.5
111160...................  Rice Farming.................  ..............
                                                                 ...$0.5
111191...................  Oilseed and Grain Combination  ..............
                            Farming.                             ...$0.5
111199...................  All Other Grain Farming......  ..............
                                                                 ...$0.5
111211...................  Potato Farming...............  ..............
                                                                 ...$0.5
111219...................  Other Vegetable (except        ..............
                            Potato) and Melon Farming.           ...$0.5
111310...................  Orange Groves................  ..............
                                                                 ...$0.5
111320...................  Citrus (except Orange) Groves  ..............
                                                                 ...$0.5
111331...................  Apple Orchards...............  ..............
                                                                 ...$0.5
111332...................  Grape Vineyards..............  ..............
                                                                 ...$0.5
111333...................  Strawberry Farming...........  ..............
                                                                 ...$0.5
111334...................  Berry (except Strawberry)      ..............
                            Farming.                             ...$0.5
111335...................  Tree Nut Farming.............  ..............
                                                                 ...$0.5
111336...................  Fruit and Tree Nut             ..............
                            Combination Farming.                 ...$0.5
111339...................  Other Noncitrus Fruit Farming  ..............
                                                                 ...$0.5
111411...................  Mushroom Production..........  ..............
                                                                 ...$0.5
111419...................  Other Food Crops Grown Under   ..............
                            Cover.                               ...$0.5
111421...................  Nursery and Tree Production..  ..............
                                                                 ...$0.5
111422...................  Floriculture Production......  ..............
                                                                 ...$0.5
111910...................  Tobacco Farming..............  ..............
                                                                 ...$0.5
111920...................  Cotton Farming...............  ..............
                                                                 ...$0.5
111930...................  Sugarcane Farming............  ..............
                                                                 ...$0.5
111940...................  Hay Farming..................  ..............
                                                                 ...$0.5
111991...................  Sugar Beet Farming...........  ..............
                                                                 ...$0.5
111992...................  Peanut Farming...............  ..............
                                                                 ...$0.5
111998...................  All Other Miscellaneous Crop   ..............
                            Farming.                             ...$0.5
------------------------------------------------------------------------
                   Subsector 112 -- Animal Production
------------------------------------------------------------------------
112111...................  Beef Cattle Ranching and       ..............
                            Farming.                             ...$0.5
112112...................  Cattle Feedlots..............  ..............
                                                                 ...$1.5
112120...................  Dairy Cattle and Milk          ..............
                            Production.                          ...$0.5
112210...................  Hog and Pig Farming..........  ..............
                                                                 ...$0.5
112310...................  Chicken Egg Production.......  ..............
                                                                 ...$9.0
112320...................  Broilers and Other Meat Type   ..............
                            Chicken Production.                  ...$0.5
112330...................  Turkey Production............  ..............
                                                                 ...$0.5
112340...................  Poultry Hatcheries...........  ..............
                                                                 ...$0.5
112390...................  Other Poultry Production.....  ..............
                                                                 ...$0.5
112410...................  Sheep Farming................  ..............
                                                                 ...$0.5
112420...................  Goat Farming.................  ..............
                                                                 ...$0.5
112511...................  Finfish Farming and Fish       ..............
                            Hatcheries.                          ...$0.5
112512...................  Shellfish Farming............  ..............
                                                                 ...$0.5
112519...................  Other Animal Aquaculture.....  ..............
                                                                 ...$0.5
112910...................  Apiculture...................  ..............
                                                                 ...$0.5
112920...................  Horse and Other Equine         ..............
                            Production.                          ...$0.5
112930...................  Fur-Bearing Animal and Rabbit  ..............
                            Production.                          ...$0.5
112990...................  All Other Animal Production..  ..............
                                                                 ...$0.5
------------------------------------------------------------------------
                  Subsector 113 -- Forestry and Logging
------------------------------------------------------------------------
113110...................  Timber Tract Operations......  ..............
                                                                 ...$5.0
113210...................  Forest Nurseries and           ..............
                            Gathering of Forest Products.        ...$5.0
113310...................  Logging......................  ..............
                                                                 ....500
------------------------------------------------------------------------
             Subsector 114 -- Fishing, Hunting and Trapping
------------------------------------------------------------------------
114111...................  Finfish Fishing..............  ..............
                                                                 ...$3.0
114112...................  Shellfish Fishing............  ..............
                                                                 ...$3.0
114119...................  Other Marine Fishing.........  ..............
                                                                 ...$3.0

[[Page 57264]]

114210...................  Hunting and Trapping.........  ..............
                                                                 ...$3.0
------------------------------------------------------------------------
    Subsector 115 -- Support Activities for Agriculture and Forestry
------------------------------------------------------------------------
115111...................  Cotton Ginning...............  ..............
                                                                 ...$5.0
115112...................  Soil Preparation, Planting,    ..............
                            and Cultivating.                     ...$5.0
115113...................  Crop Harvesting, Primarily by  ..............
                            Machine.                             ...$5.0
115114...................  Postharvest Crop Activities    ..............
                            (except Cotton Ginning).             ...$5.0
115115...................  Farm Labor Contractors and     ..............
                            Crew Leaders.                        ...$5.0
115116...................  Farm Management Services.....  ..............
                                                                 ...$5.0
115210...................  Support Activities for Animal  ..............
                            Production.                          ...$5.0
115310...................  Support Activities for         ..............
                            Forestry.                            ...$5.0
------------------------------------------------------------------------
                           Sector 21 -- Mining
------------------------------------------------------------------------
                 Subsector 211 -- Oil and Gas Extraction
------------------------------------------------------------------------
211111...................  Crude Petroleum and Natural    ..............
                            Gas Extraction.                      ....500
211112...................  Natural Gas Liquid Extraction  ..............
                                                                 ....500
------------------------------------------------------------------------
              Subsector 212 -- Mining (except Oil and Gas)
------------------------------------------------------------------------
212111...................  Bituminous Coal and Lignite    ..............
                            Surface Mining.                      ....500
212112...................  Bituminous Coal Underground    ..............
                            Mining.                              ....500
212113...................  Anthracite Mining............  ..............
                                                                 ....500
212210...................  Iron Ore Mining..............  ..............
                                                                 ....500
212221...................  Gold Ore Mining..............  ..............
                                                                 ....500
212222...................  Silver Ore Mining............  ..............
                                                                 ....500
212231...................  Lead Ore and Zinc Ore Mining.  ..............
                                                                 ....500
212234...................  Copper Ore and Nickel Ore      ..............
                            Mining.                              ....500
212291...................  Uranium-Radium-Vanadium Ore    ..............
                            Mining.                              ....500
212299...................  All Other Metal Ore Mining...  ..............
                                                                 ....500
212311...................  Dimension Stone Mining and     ..............
                            Quarrying.                           ....500
212312...................  Crushed and Broken Limestone   ..............
                            Mining and Quarrying.                ....500
212313...................  Crushed and Broken Granite     ..............
                            Mining and Quarrying.                ....500
212319...................  Other Crushed and Broken       ..............
                            Stone Mining and Quarrying.          ....500
212321...................  Construction Sand and Gravel   ..............
                            Mining.                              ....500
212322...................  Industrial Sand Mining.......  ..............
                                                                 ....500
212324...................  Kaolin and Ball Clay Mining..  ..............
                                                                 ....500
212325...................  Clay and Ceramic and           ..............
                            Refractory Minerals Mining.          ....500
212391...................  Potash, Soda, and Borate       ..............
                            Mineral Mining.                      ....500
212392...................  Phosphate Rock Mining........  ..............
                                                                 ....500
212393...................  Other Chemical and Fertilizer  ..............
                            Mineral Mining.                      ....500
212399...................  All Other Nonmetallic Mineral  ..............
                            Mining.                              ....500
213111...................  Drilling Oil and Gas Wells...  ..............
                                                                 ....500
213112...................  Support Activities for Oil     ..............
                            and Gas Operations.                  ...$5.0
213113...................  Support Activities for Coal    ..............
                            Mining.                              ...$5.0
213114...................  Support Activities for Metal   ..............
                            Mining.                              ...$5.0
213115...................  Support Activities for         ..............
                            Nonmetallic Minerals (except         ...$5.0
                            Fuels).
------------------------------------------------------------------------
                         Sector 22 -- Utilities
------------------------------------------------------------------------
                       Subsector 221 -- Utilities
------------------------------------------------------------------------
221111...................  Hydroelectric Power            4 mil megawatt
                            Generation.                      hours \1\
221112...................  Fossil Fuel Electric Power     4 mil megawatt
                            Generation.                      hours \1\
221113...................  Nuclear Electric Power         4 mil megawatt
                            Generation.                      hours \1\
221119...................  Other Electric Power           4 mil megawatt
                            Generation.                      hours \1\

[[Page 57265]]

221121...................  Electric Bulk Power            4 mil megawatt
                            Transmission and Control.        hours \1\
221122...................  Electric Power Distribution..  4 mil megawatt
                                                             hours \1\
221210...................  Natural Gas Distribution.....  ..............
                                                                 ....500
221310...................  Water Supply and Irrigation    ..............
                            Systems.                             ...$5.0
221320...................  Sewage Treatment Facilities..  ..............
                                                                 ...$5.0
221330...................  Steam and Air-Conditioning     ..............
                            Supply.                              ...$9.0
------------------------------------------------------------------------
                        Sector 23 -- Construction
------------------------------------------------------------------------
      Subsector 233 -- Building, Developing and General Contracting
------------------------------------------------------------------------
233110...................  Land Subdivision and Land      ..............
                            Development.                         ...$5.0
233210...................  Single Family Housing          ..............
                            Construction.                         .$17.0
233220...................  Multifamily Housing            ..............
                            Construction.                         .$17.0
233310...................  Manufacturing and Industrial   ..............
                            Building Construction.                .$17.0
233320...................  Commercial and Institutional   ..............
                            Building Construction.                .$17.0
------------------------------------------------------------------------
                   Subsector 234 -- Heavy Construction
------------------------------------------------------------------------
234110...................  Highway and Street             ..............
                            Construction.                         .$17.0
234120...................  Bridge and Tunnel              ..............
                            Construction.                         .$17.0
234910...................  Water, Sewer, and Pipeline     ..............
                            Construction.                         .$17.0
234920...................  Power and Communication        ..............
                            Transmission Line                     .$17.0
                            Construction.
234930...................  Industrial Nonbuilding         ..............
                            Structure Construction.               .$17.0
234990...................  All Other Heavy Construction.  ..............
                                                                  .$17.0
            EXCEPT         Dredging and Surface Cleanup   .............\
                            Activities.                         2\ $13.5
------------------------------------------------------------------------
               Subsector 235 -- Special Trade Contractors
------------------------------------------------------------------------
235110...................  Plumbing, Heating and Air-     ..............
                            Conditioning Contractors.            ...$7.0
235210...................  Painting and Wall Covering     ..............
                            Contractors.                         ...$7.0
235310...................  Electrical Contractors.......  ..............
                                                                 ...$7.0
235410...................  Masonry and Stone Contractors  ..............
                                                                 ...$7.0
235420...................  Drywall, Plastering,           ..............
                            Acoustical and Insulation            ...$7.0
                            Contractors.
235430...................  Tile, Marble, Terrazzo and     ..............
                            Mosaic Contractors.                  ...$7.0
235510...................  Carpentry Contractors........  ..............
                                                                 ...$7.0
235520...................  Floor Laying and Other Floor   ..............
                            Contractors.                         ...$7.0
235610...................  Roofing, Siding and Sheet      ..............
                            Metal Contractors.                   ...$7.0
235710...................  Concrete Contractors.........  ..............
                                                                 ...$7.0
235810...................  Water Well Drilling            ..............
                            Contractors.                         ...$7.0
235910...................  Structural Steel Erection      ..............
                            Contractors.                         ...$7.0
235920...................  Glass and Glazing Contractors  ..............
                                                                 ...$7.0
235930...................  Excavation Contractors.......  ..............
                                                                 ...$7.0
235940...................  Wrecking and Demolition        ..............
                            Contractors.                         ...$7.0
235950...................  Building Equipment and Other   ..............
                            Machinery Installation               ...$7.0
                            Contractors.
235990...................  All Other Special Trade        ..............
                            Contractors.                         ...$7.0
            EXCEPT         Base Housing Maintenance \13\  .............\
                                                                13\ $7.0
------------------------------------------------------------------------
                     Sectors 31-33 -- Manufacturing
------------------------------------------------------------------------
                   Subsector 311 -- Food Manufacturing
------------------------------------------------------------------------
311111...................  Dog and Cat Food               ..............
                            Manufacturing.                       ....500
311119...................  Other Animal Food              ..............
                            Manufacturing.                       ....500
311211...................  Flour Milling................  ..............
                                                                 ....500
311212...................  Rice Milling.................  ..............
                                                                 ....500
311213...................  Malt Manufacturing...........  ..............
                                                                 ....500
311221...................  Wet Corn Milling.............  ..............
                                                                 ....750
311222...................  Soybean Processing...........  ..............
                                                                 ....500
311223...................  Other Oilseed Processing.....  ..............
                                                                  .1,000
311225...................  Fats and Oils Refining and     ..............
                            Blending.                             .1,000
311230...................  Breakfast Cereal               ..............
                            Manufacturing.                        .1,000
311311...................  Sugarcane Mills..............  ..............
                                                                 ....500
311312...................  Cane Sugar Refining..........  ..............
                                                                 ....750

[[Page 57266]]

311313...................  Beet Sugar Manufacturing.....  ..............
                                                                 ....750
311320...................  Chocolate and Confectionery    ..............
                            Manufacturing from Cacao             ....500
                            Beans.
311330...................  Confectionery Manufacturing    ..............
                            from Purchased Chocolate.            ....500
311340...................  Non-Chocolate Confectionery    ..............
                            Manufacturing.                       ....500
311411...................  Frozen Fruit, Juice and        ..............
                            Vegetable Manufacturing.             ....500
311412...................  Frozen Specialty Food          ..............
                            Manufacturing.                       ....500
311421...................  Fruit and Vegetable Canning..  ..............
                                                               ..\3\ 500
311422...................  Specialty Canning............  ..............
                                                                  .1,000
311423...................  Dried and Dehydrated Food      ..............
                            Manufacturing.                       ....500
311511...................  Fluid Milk Manufacturing.....  ..............
                                                                 ....500
311512...................  Creamery Butter Manufacturing  ..............
                                                                 ....500
311513...................  Cheese Manufacturing.........  ..............
                                                                 ....500
311514...................  Dry, Condensed, and            ..............
                            Evaporated Dairy Product             ....500
                            Manufacturing.
311520...................  Ice Cream and Frozen Dessert   ..............
                            Manufacturing.                       ....500
311611...................  Animal (except Poultry)        ..............
                            Slaughtering.                        ....500
311612...................  Meat Processed from Carcasses  ..............
                                                                 ....500
311613...................  Rendering and Meat By-product  ..............
                            Processing.                          ....500
311615...................  Poultry Processing...........  ..............
                                                                 ....500
311711...................  Seafood Canning..............  ..............
                                                                 ....500
311712...................  Fresh and Frozen Seafood       ..............
                            Processing.                          ....500
311811...................  Retail Bakeries..............  ..............
                                                                 ....500
311812...................  Commercial Bakeries..........  ..............
                                                                 ....500
311813...................  Frozen Cakes, Pies, and Other  ..............
                            Pastries Manufacturing.              ....500
311821...................  Cookie and Cracker             ..............
                            Manufacturing.                       ....750
311822...................  Flour Mixes and Dough          ..............
                            Manufacturing from Purchased         ....500
                            Flour.
311823...................  Dry Pasta Manufacturing......  ..............
                                                                 ....500
311830...................  Tortilla Manufacturing.......  ..............
                                                                 ....500
311911...................  Roasted Nuts and Peanut        ..............
                            Butter Manufacturing.                ....500
311919...................  Other Snack Food               ..............
                            Manufacturing.                       ....500
311920...................  Coffee and Tea Manufacturing.  ..............
                                                                 ....500
311930...................  Flavoring Syrup and            ..............
                            Concentrate Manufacturing.           ....500
311941...................  Mayonnaise, Dressing and       ..............
                            Other Prepared Sauce                 ....500
                            Manufacturing.
311942...................  Spice and Extract              ..............
                            Manufacturing.                       ....500
311991...................  Perishable Prepared Food       ..............
                            Manufacturing.                       ....500
311999...................  All Other Miscellaneous Food   ..............
                            Manufacturing.                       ....500
------------------------------------------------------------------------
       Subsector 312 -- Beverage and Tobacco Product Manufacturing
------------------------------------------------------------------------
312111...................  Soft Drink Manufacturing.....  ..............
                                                                 ....500
312112...................  Bottled Water Manufacturing..  ..............
                                                                 ....500
312113...................  Ice Manufacturing............  ..............
                                                                 ....500
312120...................  Breweries....................  ..............
                                                                 ....500
312130...................  Wineries.....................  ..............
                                                                 ....500
312140...................  Distilleries.................  ..............
                                                                 ....750
312210...................  Tobacco Stemming and Redrying  ..............
                                                                 ....500
312221...................  Cigarette Manufacturing......  ..............
                                                                  .1,000
312229...................  Other Tobacco Product          ..............
                            Manufacturing.                       ....500
------------------------------------------------------------------------
                     Subsector 313 -- Textile Mills
------------------------------------------------------------------------
313111...................  Yarn Spinning Mills..........  ..............
                                                                 ....500
313112...................  Yarn Texturing, Throwing and   ..............
                            Twisting Mills.                      ....500
313113...................  Thread Mills.................  ..............
                                                                 ....500
313210...................  Broadwoven Fabric Mills......  ..............
                                                                  .1,000
313221...................  Narrow Fabric Mills..........  ..............
                                                                 ....500
313222...................  Schiffli Machine Embroidery..  ..............
                                                                 ....500
313230...................  Nonwoven Fabric Mills........  ..............
                                                                 ....500
313241...................  Weft Knit Fabric Mills.......  ..............
                                                                 ....500
313249...................  Other Knit Fabric and Lace     ..............
                            Mills.                               ....500
313311...................  Broadwoven Fabric Finishing    ..............
                            Mills.                                .1,000
313312...................  Textile and Fabric Finishing   ..............
                            (except Broadwoven Fabric)           ....500
                            Mills.
313320...................  Fabric Coating Mills.........  ..............
                                                                  .1,000
------------------------------------------------------------------------
                 Subsector 314 -- Textile Product Mills
------------------------------------------------------------------------
314110...................  Carpet and Rug Mills.........  ..............
                                                                 ....500
314121...................  Curtain and Drapery Mills....  ..............
                                                                 ....500
314129...................  Other Household Textile        ..............
                            Product Mills.                       ....500

[[Page 57267]]

314911...................  Textile Bag Mills............  ..............
                                                                 ....500
314912...................  Canvas and Related Product     ..............
                            Mills.                               ....500
314991...................  Rope, Cordage and Twine Mills  ..............
                                                                 ....500
314992...................  Tire Cord and Tire Fabric      ..............
                            Mills.                                .1,000
314999...................  All Other Miscellaneous        ..............
                            Textile Product Mills.               ....500
------------------------------------------------------------------------
                 Subsector 315 -- Apparel Manufacturing
------------------------------------------------------------------------
315111...................  Sheer Hosiery Mills..........  ..............
                                                                 ....500
315119...................  Other Hosiery and Sock Mills.  ..............
                                                                 ....500
315191...................  Outerwear Knitting Mills.....  ..............
                                                                 ....500
315192...................  Underwear and Nightwear        ..............
                            Knitting Mills.                      ....500
315211...................  Men's and Boys' Cut and Sew    ..............
                            Apparel Contractors.                 ....500
315212...................  Women's, Girls', and Infants'  ..............
                            Cut and Sew Apparel                  ....500
                            Contractors.
315221...................  Men's and Boys' Cut and Sew    ..............
                            Underwear and Nightwear              ....500
                            Manufacturing.
315222...................  Men's and Boys' Cut and Sew    ..............
                            Suit, Coat and Overcoat              ....500
                            Manufacturing.
315223...................  Men's and Boys' Cut and Sew    ..............
                            Shirt (except Work Shirt)            ....500
                            Manufacturing.
315224...................  Men's and Boys' Cut and Sew    ..............
                            Trouser, Slack and Jean              ....500
                            Manufacturing.
315225...................  Men's and Boys' Cut and Sew    ..............
                            Work Clothing Manufacturing.         ....500
315228...................  Men's and Boys' Cut and Sew    ..............
                            Other Outerwear                      ....500
                            Manufacturing.
315231...................  Women's and Girls' Cut and     ..............
                            Sew Lingerie, Loungewear and         ....500
                            Nightwear Manufacturing.
315232...................  Women's and Girls' Cut and     ..............
                            Sew Blouse and Shirt                 ....500
                            Manufacturing.
315233...................  Women's and Girls' Cut and     ..............
                            Sew Dress Manufacturing.             ....500
315234...................  Women's and Girls' Cut and     ..............
                            Sew Suit, Coat, Tailored             ....500
                            Jacket and Skirt
                            Manufacturing.
315239...................  Women's and Girls' Cut and     ..............
                            Sew Other Outerwear                  ....500
                            Manufacturing.
315291...................  Infants' Cut and Sew Apparel   ..............
                            Manufacturing.                       ....500
315292...................  Fur and Leather Apparel        ..............
                            Manufacturing.                       ....500
315299...................  All Other Cut and Sew Apparel  ..............
                            Manufacturing.                       ....500
315991...................  Hat, Cap and Millinery         ..............
                            Manufacturing.                       ....500
315992...................  Glove and Mitten               ..............
                            Manufacturing.                       ....500
315993...................  Men's and Boys' Neckwear       ..............
                            Manufacturing.                       ....500
315999...................  Other Apparel Accessories and  ..............
                            Other Apparel Manufacturing.         ....500
------------------------------------------------------------------------
        Subsector 316 -- Leather and Allied Product Manufacturing
------------------------------------------------------------------------
316110...................  Leather and Hide Tanning and   ..............
                            Finishing.                           ....500
316211...................  Rubber and Plastics Footwear   ..............
                            Manufacturing.                        .1,000
316212...................  House Slipper Manufacturing..  ..............
                                                                 ....500
316213...................  Men's Footwear (except         ..............
                            Athletic) Manufacturing.             ....500
316214...................  Women's Footwear (except       ..............
                            Athletic) Manufacturing.             ....500
316219...................  Other Footwear Manufacturing.  ..............
                                                                 ....500
316991...................  Luggage Manufacturing........  ..............
                                                                 ....500
316992...................  Women's Handbag and Purse      ..............
                            Manufacturing.                       ....500
316993...................  Personal Leather Good (except  ..............
                            Women's Handbag and Purse)           ....500
                            Manufacturing.
316999...................  All Other Leather Good         ..............
                            Manufacturing.                       ....500
------------------------------------------------------------------------
               Subsector 321 -- Wood Product Manufacturing
------------------------------------------------------------------------
321113...................  Sawmills.....................  ..............
                                                                 ....500
321114...................  Wood Preservation............  ..............
                                                                 ....500
321211...................  Hardwood Veneer and Plywood    ..............
                            Manufacturing.                       ....500
321212...................  Softwood Veneer and Plywood    ..............
                            Manufacturing.                       ....500
321213...................  Engineered Wood Member         ..............
                            (except Truss) Manufacturing.        ....500
321214...................  Truss Manufacturing..........  ..............
                                                                 ....500
321219...................  Reconstituted Wood Product     ..............
                            Manufacturing.                       ....500
321911...................  Wood Window and Door           ..............
                            Manufacturing.                       ....500
321912...................  Cut Stock, Resawing Lumber,    ..............
                            and Planing.                         ....500
321918...................  Other Millwork (including      ..............
                            Flooring).                           ....500
321920...................  Wood Container and Pallet      ..............
                            Manufacturing.                       ....500
321991...................  Manufactured Home (Mobile      ..............
                            Home) Manufacturing.                 ....500
321992...................  Prefabricated Wood Building    ..............
                            Manufacturing.                       ....500
321999...................  All Other Miscellaneous Wood   ..............
                            Product Manufacturing.               ....500
------------------------------------------------------------------------
                  Subsector 322 -- Paper Manufacturing
------------------------------------------------------------------------
322110...................  Pulp Mills...................  ..............
                                                                 ....750
322121...................  Paper (except Newsprint)       ..............
                            Mills.                               ....750
322122...................  Newsprint Mills..............  ..............
                                                                 ....750

[[Page 57268]]

322130...................  Paperboard Mills.............  ..............
                                                                 ....750
322211...................  Corrugated and Solid Fiber     ..............
                            Box Manufacturing.                   ....500
322212...................  Folding Paperboard Box         ..............
                            Manufacturing.                       ....750
322213...................  Setup Paperboard Box           ..............
                            Manufacturing.                       ....500
322214...................  Fiber Can, Tube, Drum, and     ..............
                            Similar Products                     ....500
                            Manufacturing.
322215...................  Non-Folding Sanitary Food      ..............
                            Container Manufacturing.             ....750
322221...................  Coated and Laminated           ..............
                            Packaging Paper and Plastics         ....500
                            Film Manufacturing.
322222...................  Coated and Laminated Paper     ..............
                            Manufacturing.                       ....500
322223...................  Plastics, Foil, and Coated     ..............
                            Paper Bag Manufacturing.             ....500
322224...................  Uncoated Paper and Multiwall   ..............
                            Bag Manufacturing.                   ....500
322225...................  Laminated Aluminum Foil        ..............
                            Manufacturing for Flexible           ....500
                            Packaging Uses.
322226...................  Surface-Coated Paperboard      ..............
                            Manufacturing.                       ....500
322231...................  Die-Cut Paper and Paperboard   ..............
                            Office Supplies                      ....500
                            Manufacturing.
322232...................  Envelope Manufacturing.......  ..............
                                                                 ....500
322233...................  Stationery, Tablet, and        ..............
                            Related Product                      ....500
                            Manufacturing.
322291...................  Sanitary Paper Product         ..............
                            Manufacturing.                       ....500
322299...................  All Other Converted Paper      ..............
                            Product Manufacturing.               ....500
------------------------------------------------------------------------
        Subsector 323 -- Printing and Related Support Activities
------------------------------------------------------------------------
323110...................  Commercial Lithographic        ..............
                            Printing.                            ....500
323111...................  Commercial Gravure Printing..  ..............
                                                                 ....500
323112...................  Commercial Flexographic        ..............
                            Printing.                            ....500
323113...................  Commercial Screen Printing...  ..............
                                                                 ....500
323114...................  Quick Printing...............  ..............
                                                                 ....500
323115...................  Digital Printing.............  ..............
                                                                 ....500
323116...................  Manifold Business Form         ..............
                            Printing.                            ....500
323117...................  Book Printing................  ..............
                                                                 ....500
323118...................  Blankbook, Loose-leaf Binder   ..............
                            and Device Manufacturing.            ....500
323119...................  Other Commercial Printing....  ..............
                                                                 ....500
323121...................  Tradebinding and Related Work  ..............
                                                                 ....500
323122...................  Prepress Services............  ..............
                                                                 ....500
------------------------------------------------------------------------
       Subsector 324 -- Petroleum and Coal Products Manufacturing
------------------------------------------------------------------------
324110...................  Petroleum Refineries.........  .............\
                                                                4\ 1,500
324121...................  Asphalt Paving Mixture and     ..............
                            Block Manufacturing.                 ....500
324122...................  Asphalt Shingle and Coating    ..............
                            Materials Manufacturing.             ....750
324191...................  Petroleum Lubricating Oil and  ..............
                            Grease Manufacturing.                ....500
324199...................  All Other Petroleum and Coal   ..............
                            Products Manufacturing.              ....500
------------------------------------------------------------------------
                 Subsector 325 -- Chemical Manufacturing
------------------------------------------------------------------------
325110...................  Petrochemical Manufacturing..  ..............
                                                                  .1,000
325120...................  Industrial Gas Manufacturing.  ..............
                                                                  .1,000
325131...................  Inorganic Dye and Pigment      ..............
                            Manufacturing.                        .1,000
325132...................  Synthetic Organic Dye and      ..............
                            Pigment Manufacturing.               ....750
325181...................  Alkalies and Chlorine          ..............
                            Manufacturing.                        .1,000
325182...................  Carbon Black Manufacturing...  ..............
                                                                 ....500
325188...................  All Other Basic Inorganic      ..............
                            Chemical Manufacturing.               .1,000
325191...................  Gum and Wood Chemical          ..............
                            Manufacturing.                       ....500
325192...................  Cyclic Crude and Intermediate  ..............
                            Manufacturing.                       ....750
325193...................  Ethyl Alcohol Manufacturing..  ..............
                                                                  .1,000
325199...................  All Other Basic Organic        ..............
                            Chemical Manufacturing.               .1,000
325211...................  Plastics Material and Resin    ..............
                            Manufacturing.                       ....750
325212...................  Synthetic Rubber               ..............
                            Manufacturing.                        .1,000
325221...................  Cellulosic Organic Fiber       ..............
                            Manufacturing.                        .1,000
325222...................  Noncellulosic Organic Fiber    ..............
                            Manufacturing.                        .1,000
325311...................  Nitrogenous Fertilizer         ..............
                            Manufacturing.                        .1,000
325312...................  Phosphatic Fertilizer          ..............
                            Manufacturing.                       ....500
325314...................  Fertilizer (Mixing Only)       ..............
                            Manufacturing.                       ....500
325320...................  Pesticide and Other            ..............
                            Agricultural Chemical                ....500
                            Manufacturing.
325411...................  Medicinal and Botanical        ..............
                            Manufacturing.                       ....750
325412...................  Pharmaceutical Preparation     ..............
                            Manufacturing.                       ....750
325413...................  In-Vitro Diagnostic Substance  ..............
                            Manufacturing.                       ....500
325414...................  Biological Product (except     ..............
                            Diagnostic) Manufacturing.           ....500
325510...................  Paint and Coating              ..............
                            Manufacturing.                       ....500
325520...................  Adhesive Manufacturing.......  ..............
                                                                 ....500

[[Page 57269]]

325611...................  Soap and Other Detergent       ..............
                            Manufacturing.                       ....750
325612...................  Polish and Other Sanitation    ..............
                            Good Manufacturing.                  ....500
325613...................  Surface Active Agent           ..............
                            Manufacturing.                       ....500
325620...................  Toilet Preparation             ..............
                            Manufacturing.                       ....500
325910...................  Printing Ink Manufacturing...  ..............
                                                                 ....500
325920...................  Explosives Manufacturing.....  ..............
                                                                 ....750
325991...................  Custom Compounding of          ..............
                            Purchased Resin.                     ....500
325992...................  Photographic Film, Paper,      ..............
                            Plate and Chemical                   ....500
                            Manufacturing.
325998...................  All Other Chemical Product     ..............
                            and Preparation                      ....500
                            Manufacturing.
------------------------------------------------------------------------
       Subsector 326 -- Plastics and Rubber Products Manufacturing
------------------------------------------------------------------------
326111...................  Unsupported Plastics Bag       ..............
                            Manufacturing.                       ....500
326112...................  Unsupported Plastics           ..............
                            Packaging Film and Sheet             ....500
                            Manufacturing.
326113...................  Unsupported Plastics Film and  ..............
                            Sheet (except Packaging)             ....500
                            Manufacturing.
326121...................  Unsupported Plastics Profile   ..............
                            Shape Manufacturing.                 ....500
326122...................  Plastics Pipe and Pipe         ..............
                            Fitting Manufacturing.               ....500
326130...................  Laminated Plastics Plate,      ..............
                            Sheet and Shape                      ....500
                            Manufacturing.
326140...................  Polystyrene Foam Product       ..............
                            Manufacturing.                       ....500
326150...................  Urethane and Other Foam        ..............
                            Product (except Polystyrene)         ....500
                            Manufacturing.
326160...................  Plastics Bottle Manufacturing  ..............
                                                                 ....500
326191...................  Plastics Plumbing Fixture      ..............
                            Manufacturing.                       ....500
326192...................  Resilient Floor Covering       ..............
                            Manufacturing.                       ....750
326199...................  All Other Plastics Product     ..............
                            Manufacturing.                       ....500
326211...................  Tire Manufacturing (except     .............\
                            Retreading).                        5\ 1,000
326212...................  Tire Retreading..............  ..............
                                                                 ....500
326220...................  Rubber and Plastics Hoses and  ..............
                            Belting Manufacturing.               ....500
326291...................  Rubber Product Manufacturing   ..............
                            for Mechanical Use.                  ....500
326299...................  All Other Rubber Product       ..............
                            Manufacturing.                       ....500
------------------------------------------------------------------------
       Subsector 327 -- Nonmetallic Mineral Product Manufacturing
------------------------------------------------------------------------
327111...................  Vitreous China Plumbing        ..............
                            Fixtures and China and               ....750
                            Earthenware Bathroom
                            Accessories Manufacturing.
327112...................  Vitreous China, Fine           ..............
                            Earthenware and Other                ....500
                            Pottery Product
                            Manufacturing.
327113...................  Porcelain Electrical Supply    ..............
                            Manufacturing.                       ....500
327121...................  Brick and Structural Clay      ..............
                            Tile Manufacturing.                  ....500
327122...................  Ceramic Wall and Floor Tile    ..............
                            Manufacturing.                       ....500
327123...................  Other Structural Clay Product  ..............
                            Manufacturing.                       ....500
327124...................  Clay Refractory Manufacturing  ..............
                                                                 ....500
327125...................  Nonclay Refractory             ..............
                            Manufacturing.                       ....750
327211...................  Flat Glass Manufacturing.....  ..............
                                                                  .1,000
327212...................  Other Pressed and Blown Glass  ..............
                            and Glassware Manufacturing.         ....750
327213...................  Glass Container Manufacturing  ..............
                                                                 ....750
327215...................  Glass Product Manufacturing    ..............
                            Made of Purchased Glass.             ....500
327310...................  Cement Manufacturing.........  ..............
                                                                 ....750
327320...................  Ready-Mix Concrete             ..............
                            Manufacturing.                       ....500
327331...................  Concrete Block and Brick       ..............
                            Manufacturing.                       ....500
327332...................  Concrete Pipe Manufacturing..  ..............
                                                                 ....500
327390...................  Other Concrete Product         ..............
                            Manufacturing.                       ....500
327410...................  Lime Manufacturing...........  ..............
                                                                 ....500
327420...................  Gypsum Product Manufacturing.  ..............
                                                                  .1,000
327910...................  Abrasive Product               ..............
                            Manufacturing.                       ....500
327991...................  Cut Stone and Stone Product    ..............
                            Manufacturing.                       ....500
327992...................  Ground or Treated Mineral and  ..............
                            Earth Manufacturing.                 ....500
327993...................  Mineral Wool Manufacturing...  ..............
                                                                 ....750
327999...................  All Other Miscellaneous        ..............
                            Nonmetallic Mineral Product          ....500
                            Manufacturing.
------------------------------------------------------------------------
              Subsector 331 -- Primary Metal Manufacturing
------------------------------------------------------------------------
331111...................  Iron and Steel Mills.........  ..............
                                                                  .1,000
331112...................  Electrometallurgical           ..............
                            Ferroalloy Product                   ....750
                            Manufacturing.
331210...................  Iron and Steel Pipe and Tube   ..............
                            Manufacturing from Purchased          .1,000
                            Steel.
331221...................  Cold-Rolled Steel Shape        ..............
                            Manufacturing.                        .1,000
331222...................  Steel Wire Drawing...........  ..............
                                                                  .1,000
331311...................  Alumina Refining.............  ..............
                                                                  .1,000
331312...................  Primary Aluminum Production..  ..............
                                                                  .1,000
331314...................  Secondary Smelting and         ..............
                            Alloying of Aluminum.                ....750
331315...................  Aluminum Sheet, Plate and      ..............
                            Foil Manufacturing.                  ....750

[[Page 57270]]

331316...................  Aluminum Extruded Product      ..............
                            Manufacturing.                       ....750
331319...................  Other Aluminum Rolling and     ..............
                            Drawing.                             ....750
331411...................  Primary Smelting and Refining  ..............
                            of Copper.                            .1,000
331419...................  Primary Smelting and Refining  ..............
                            of Nonferrous Metal (except          ....750
                            Copper and Aluminum).
331421...................  Copper Rolling, Drawing and    ..............
                            Extruding.                           ....750
331422...................  Copper Wire (except            ..............
                            Mechanical) Drawing.                  .1,000
331423...................  Secondary Smelting, Refining,  ..............
                            and Alloying of Copper.              ....750
331491...................  Nonferrous Metal (except       ..............
                            Copper and Aluminum)                 ....750
                            Rolling, Drawing and
                            Extruding.
331492...................  Secondary Smelting, Refining,  ..............
                            and Alloying of Nonferrous           ....750
                            Metal (except Copper and
                            Aluminum).
331511...................  Iron Foundries...............  ..............
                                                                 ....500
331512...................  Steel Investment Foundries...  ..............
                                                                 ....500
331513...................  Steel Foundries, (except       ..............
                            Investment).                         ....500
331521...................  Aluminum Die-Casting           ..............
                            Foundries.                           ....500
331522...................  Nonferrous (except Aluminum)   ..............
                            Die-Casting Foundries.               ....500
331524...................  Aluminum Foundries (except     ..............
                            Die-Casting).                        ....500
331525...................  Copper Foundries (except Die-  ..............
                            Casting).                            ....500
331528...................  Other Nonferrous Foundries     ..............
                            (except Die-Casting).                ....500
------------------------------------------------------------------------
         Subsector 332 -- Fabricated Metal Product Manufacturing
------------------------------------------------------------------------
332111...................  Iron and Steel Forging.......  ..............
                                                                 ....500
332112...................  Nonferrous Forging...........  ..............
                                                                 ....500
332114...................  Custom Roll Forming..........  ..............
                                                                 ....500
332115...................  Crown and Closure              ..............
                            Manufacturing.                       ....500
332116...................  Metal Stamping...............  ..............
                                                                 ....500
332117...................  Powder Metallurgy Part         ..............
                            Manufacturing.                       ....500
332211...................  Cutlery and Flatware (except   ..............
                            Precious) Manufacturing.             ....500
332212...................  Hand and Edge Tool             ..............
                            Manufacturing.                       ....500
332213...................  Saw Blade and Handsaw          ..............
                            Manufacturing.                       ....500
332214...................  Kitchen Utensil, Pot and Pan   ..............
                            Manufacturing.                       ....500
332311...................  Prefabricated Metal Building   ..............
                            and Component Manufacturing.         ....500
332312...................  Fabricated Structural Metal    ..............
                            Manufacturing.                       ....500
332313...................  Plate Work Manufacturing.....  ..............
                                                                 ....500
332321...................  Metal Window and Door          ..............
                            Manufacturing.                       ....500
332322...................  Sheet Metal Work               ..............
                            Manufacturing.                       ....500
332323...................  Ornamental and Architectural   ..............
                            Metal Work Manufacturing.            ....500
332410...................  Power Boiler and Heat          ..............
                            Exchanger Manufacturing.             ....500
332420...................  Metal Tank (Heavy Gauge)       ..............
                            Manufacturing.                       ....500
332431...................  Metal Can Manufacturing......  ..............
                                                                  .1,000
332439...................  Other Metal Container          ..............
                            Manufacturing.                       ....500
332510...................  Hardware Manufacturing.......  ..............
                                                                 ....500
332611...................  Spring (Heavy Gauge)           ..............
                            Manufacturing.                       ....500
332612...................  Spring (Light Gauge)           ..............
                            Manufacturing.                       ....500
332618...................  Other Fabricated Wire Product  ..............
                            Manufacturing.                       ....500
332710...................  Machine Shops................  ..............
                                                                 ....500
332721...................  Precision Turned Product       ..............
                            Manufacturing.                       ....500
332722...................  Bolt, Nut, Screw, Rivet and    ..............
                            Washer Manufacturing.                ....500
332811...................  Metal Heat Treating..........  ..............
                                                                 ....750
332812...................  Metal Coating, Engraving       ..............
                            (except Jewelry and                  ....500
                            Silverware), and Allied
                            Services to Manufacturers.
332813...................  Electroplating, Plating,       ..............
                            Polishing, Anodizing and             ....500
                            Coloring.
332911...................  Industrial Valve               ..............
                            Manufacturing.                       ....500
332912...................  Fluid Power Valve and Hose     ..............
                            Fitting Manufacturing.               ....500
332913...................  Plumbing Fixture Fitting and   ..............
                            Trim Manufacturing.                  ....500
332919...................  Other Metal Valve and Pipe     ..............
                            Fitting Manufacturing.               ....500
332991...................  Ball and Roller Bearing        ..............
                            Manufacturing.                       ....750
332992...................  Small Arms Ammunition          ..............
                            Manufacturing.                        .1,000
332993...................  Ammunition (except Small       ..............
                            Arms) Manufacturing.                  .1,500
332994...................  Small Arms Manufacturing.....  ..............
                                                                  .1,000
332995...................  Other Ordnance and             ..............
                            Accessories Manufacturing.           ....500
332996...................  Fabricated Pipe and Pipe       ..............
                            Fitting Manufacturing.               ....500
332997...................  Industrial Pattern             ..............
                            Manufacturing.                       ....500
332998...................  Enameled Iron and Metal        ..............
                            Sanitary Ware Manufacturing.         ....750
332999...................  All Other Miscellaneous        ..............
                            Fabricated Metal Product             ....500
                            Manufacturing.
------------------------------------------------------------------------
              Subsector 333 -- Machinery Manufacturing \6\
------------------------------------------------------------------------
333111...................  Farm Machinery and Equipment   ..............
                            Manufacturing.                       ....500
333112...................  Lawn and Garden Tractor and    ..............
                            Home Lawn and Garden                 ....500
                            Equipment Manufacturing.

[[Page 57271]]

333120...................  Construction Machinery         ..............
                            Manufacturing.                       ....750
333131...................  Mining Machinery and           ..............
                            Equipment Manufacturing.             ....500
333132...................  Oil and Gas Field Machinery    ..............
                            and Equipment Manufacturing.         ....500
333210...................  Sawmill and Woodworking        ..............
                            Machinery Manufacturing.             ....500
333220...................  Plastics and Rubber Industry   ..............
                            Machinery Manufacturing.             ....500
333291...................  Paper Industry Machinery       ..............
                            Manufacturing.                       ....500
333292...................  Textile Machinery              ..............
                            Manufacturing.                       ....500
333293...................  Printing Machinery and         ..............
                            Equipment Manufacturing.             ....500
333294...................  Food Product Machinery         ..............
                            Manufacturing.                       ....500
333295...................  Semiconductor Machinery        ..............
                            Manufacturing.                       ....500
333298...................  All Other Industrial           ..............
                            Machinery Manufacturing.             ....500
333311...................  Automatic Vending Machine      ..............
                            Manufacturing.                       ....500
333312...................  Commercial Laundry,            ..............
                            Drycleaning and Pressing             ....500
                            Machine Manufacturing.
333313...................  Office Machinery               ..............
                            Manufacturing.                        .1,000
333314...................  Optical Instrument and Lens    ..............
                            Manufacturing.                       ....500
333315...................  Photographic and Photocopying  ..............
                            Equipment Manufacturing.             ....500
333319...................  Other Commercial and Service   ..............
                            Industry Machinery                   ....500
                            Manufacturing.
333411...................  Air Purification Equipment     ..............
                            Manufacturing.                       ....500
333412...................  Industrial and Commercial Fan  ..............
                            and Blower Manufacturing.            ....500
333414...................  Heating Equipment (except      ..............
                            Warm Air Furnaces)                   ....500
                            Manufacturing.
333415...................  Air-Conditioning and Warm Air
                            Heating Equipment and         ..............
                            Commercial and Industrial            ....750
                            Refrigeration Equipment
                             Manufacturing..............
333511...................  Industrial Mold Manufacturing  ..............
                                                                 ....500
333512...................  Machine Tool (Metal Cutting    ..............
                            Types) Manufacturing.                ....500
333513...................  Machine Tool (Metal Forming    ..............
                            Types) Manufacturing.                ....500
333514...................  Special Die and Tool, Die      ..............
                            Set, Jig and Fixture                 ....500
                            Manufacturing.
333515...................  Cutting Tool and Machine Tool  ..............
                            Accessory Manufacturing.             ....500
333516...................  Rolling Mill Machinery and     ..............
                            Equipment Manufacturing.             ....500
333518...................  Other Metalworking Machinery   ..............
                            Manufacturing.                       ....500
333611...................  Turbine and Turbine Generator  ..............
                            Set Unit Manufacturing.               .1,000
333612...................  Speed Changer, Industrial      ..............
                            High-Speed Drive and Gear            ....500
                            Manufacturing.
333613...................  Mechanical Power Transmission  ..............
                            Equipment Manufacturing.             ....500
333618...................  Other Engine Equipment         ..............
                            Manufacturing.                        .1,000
333911...................  Pump and Pumping Equipment     ..............
                            Manufacturing.                       ....500
333912...................  Air and Gas Compressor         ..............
                            Manufacturing.                       ....500
333913...................  Measuring and Dispensing Pump  ..............
                            Manufacturing.                       ....500
333921...................  Elevator and Moving Stairway   ..............
                            Manufacturing.                       ....500
333922...................  Conveyor and Conveying         ..............
                            Equipment Manufacturing.             ....500
333923...................  Overhead Traveling Crane,      ..............
                            Hoist and Monorail System            ....500
                            Manufacturing.
333924...................  Industrial Truck, Tractor,     ..............
                            Trailer and Stacker                  ....750
                            Machinery Manufacturing.
333991...................  Power-Driven Hand Tool         ..............
                            Manufacturing.                       ....500
333992...................  Welding and Soldering          ..............
                            Equipment Manufacturing.             ....500
333993...................  Packaging Machinery            ..............
                            Manufacturing.                       ....500
333994...................  Industrial Process Furnace     ..............
                            and Oven Manufacturing.              ....500
333995...................  Fluid Power Cylinder and       ..............
                            Actuator Manufacturing.              ....500
333996...................  Fluid Power Pump and Motor     ..............
                            Manufacturing.                       ....500
333997...................  Scale and Balance (except      ..............
                            Laboratory) Manufacturing.           ....500
333999...................  All Other Miscellaneous        ..............
                            General Purpose Machinery            ....500
                            Manufacturing.
------------------------------------------------------------------------
   Subsector 334 -- Computer and Electronic Product Manufacturing \6\
------------------------------------------------------------------------
334111...................  Electronic Computer            ..............
                            Manufacturing.                        .1,000
334112...................  Computer Storage Device        ..............
                            Manufacturing.                        .1,000
334113...................  Computer Terminal              ..............
                            Manufacturing.                        .1,000
334119...................  Other Computer Peripheral      ..............
                            Equipment Manufacturing.              .1,000
334210...................  Telephone Apparatus            ..............
                            Manufacturing.                        .1,000
334220...................  Radio and Television           ..............
                            Broadcasting and Wireless            ....750
                            Communications Equipment
                            Manufacturing.
334290...................  Other Communications           ..............
                            Equipment Manufacturing.             ....750
334310...................  Audio and Video Equipment      ..............
                            Manufacturing.                       ....750
334411...................  Electron Tube Manufacturing..  ..............
                                                                 ....750
334412...................  Bare Printed Circuit Board     ..............
                            Manufacturing.                       ....500
334413...................  Semiconductor and Related      ..............
                            Device Manufacturing.                ....500
334414...................  Electronic Capacitor           ..............
                            Manufacturing.                       ....500
334415...................  Electronic Resistor            ..............
                            Manufacturing.                       ....500
334416...................  Electronic Coil, Transformer,  ..............
                            and Other Inductor                   ....500
                            Manufacturing.
334417...................  Electronic Connector           ..............
                            Manufacturing.                       ....500
334418...................  Printed Circuit Assembly       ..............
                            (Electronic Assembly)                ....500
                            Manufacturing.
334419...................  Other Electronic Component     ..............
                            Manufacturing.                       ....500

[[Page 57272]]

334510...................  Electromedical and             ..............
                            Electrotherapeutic Apparatus         ....500
                            Manufacturing.
334511...................  Search, Detection,             ..............
                            Navigation, Guidance,                ....750
                            Aeronautical, and Nautical
                            System and Instrument
                            Manufacturing.
334512...................  Automatic Environmental        ..............
                            Control Manufacturing for            ....500
                            Residential, Commercial and
                            Appliance Use.
334513...................  Instruments and Related
                            Products Manufacturing for    ..............
                            Measuring, Displaying, and           ....500
                            Controlling Industrial
                            Process
                             Variables..................
334514...................  Totalizing Fluid Meter and     ..............
                            Counting Device                      ....500
                            Manufacturing.
334515...................  Instrument Manufacturing for   ..............
                            Measuring and Testing                ....500
                            Electricity and Electrical
                            Signals.
334516...................  Analytical Laboratory          ..............
                            Instrument Manufacturing.            ....500
334517...................  Irradiation Apparatus          ..............
                            Manufacturing.                       ....500
334518...................  Watch, Clock, and Part         ..............
                            Manufacturing.                       ....500
334519...................  Other Measuring and            ..............
                            Controlling Device                   ....500
                            Manufacturing.
334611...................  Software Reproducing.........  ..............
                                                                 ....500
334612...................  Prerecorded Compact Disc       ..............
                            (except Software), Tape, and         ....750
                            Record Reproducing.
334613...................  Magnetic and Optical           ..............
                            Recording Media                       .1,000
                            Manufacturing.
------------------------------------------------------------------------
     Subsector 335 -- Electrical Equipment, Appliance and Component
                            Manufacturing \6\
------------------------------------------------------------------------
335110...................  Electric Lamp Bulb and Part    ..............
                            Manufacturing.                        .1,000
335121...................  Residential Electric Lighting  ..............
                            Fixture Manufacturing.               ....500
335122...................  Commercial, Industrial and     ..............
                            Institutional Electric               ....500
                            Lighting Fixture
                            Manufacturing.
335129...................  Other Lighting Equipment       ..............
                            Manufacturing.                       ....500
335211...................  Electric Housewares and        ..............
                            Household Fan Manufacturing.         ....750
335212...................  Household Vacuum Cleaner       ..............
                            Manufacturing.                       ....750
335221...................  Household Cooking Appliance    ..............
                            Manufacturing.                       ....750
335222...................  Household Refrigerator and     ..............
                            Home Freezer Manufacturing.           .1,000
335224...................  Household Laundry Equipment    ..............
                            Manufacturing.                        .1,000
335228...................  Other Major Household          ..............
                            Appliance Manufacturing.             ....500
335311...................  Power, Distribution and        ..............
                            Specialty Transformer                ....750
                            Manufacturing.
335312...................  Motor and Generator            ..............
                            Manufacturing.                        .1,000
335313...................  Switchgear and Switchboard     ..............
                            Apparatus Manufacturing.             ....750
335314...................  Relay and Industrial Control   ..............
                            Manufacturing.                       ....750
335911...................  Storage Battery Manufacturing  ..............
                                                                 ....500
335912...................  Primary Battery Manufacturing  ..............
                                                                  .1,000
335921...................  Fiber Optic Cable              ..............
                            Manufacturing.                        .1,000
335929...................  Other Communication and        ..............
                            Energy Wire Manufacturing.            .1,000
335931...................  Current-Carrying Wiring        ..............
                            Device Manufacturing.                ....500
335932...................  Noncurrent-Carrying Wiring     ..............
                            Device Manufacturing.                ....500
335991...................  Carbon and Graphite Product    ..............
                            Manufacturing.                       ....750
335999...................  All Other Miscellaneous        ..............
                            Electrical Equipment and             ....500
                            Component Manufacturing.
------------------------------------------------------------------------
       Subsector 336 -- Transportation Equipment Manufacturing \6\
------------------------------------------------------------------------
336111...................  Automobile Manufacturing.....  ..............
                                                                  .1,000
336112...................  Light Truck and Utility        ..............
                            Vehicle Manufacturing.                .1,000
336120...................  Heavy Duty Truck               ..............
                            Manufacturing.                        .1,000
336211...................  Motor Vehicle Body             ..............
                            Manufacturing.                        .1,000
336212...................  Truck Trailer Manufacturing..  ..............
                                                                 ....500
336213...................  Motor Home Manufacturing.....  ..............
                                                                  .1,000
336214...................  Travel Trailer and Camper      ..............
                            Manufacturing.                       ....500
336311...................  Carburetor, Piston, Piston     ..............
                            Ring and Valve Manufacturing.        ....500
336312...................  Gasoline Engine and Engine     ..............
                            Parts Manufacturing.                 ....750
336321...................  Vehicular Lighting Equipment   ..............
                            Manufacturing.                       ....500
336322...................  Other Motor Vehicle            ..............
                            Electrical and Electronic            ....750
                            Equipment Manufacturing.
336330...................  Motor Vehicle Steering and     ..............
                            Suspension Components                ....750
                            (except Spring)
                            Manufacturing.
336340...................  Motor Vehicle Brake System     ..............
                            Manufacturing.                       ....750
336350...................  Motor Vehicle Transmission     ..............
                            and Power Train Parts                ....750
                            Manufacturing.
336360...................  Motor Vehicle Seating and      ..............
                            Interior Trim Manufacturing.         ....500
336370...................  Motor Vehicle Metal Stamping.  ..............
                                                                 ....500
336391...................  Motor Vehicle Air-             ..............
                            Conditioning Manufacturing.          ....750
336399...................  All Other Motor Vehicle Parts  ..............
                            Manufacturing.                       ....750
336411...................  Aircraft Manufacturing.......  ..............
                                                                  .1,500
336412...................  Aircraft Engine and Engine     ..............
                            Parts Manufacturing.                  .1,000
336413...................  Other Aircraft Part and        .............\
                            Auxiliary Equipment                 7\ 1,000
                            Manufacturing.
336414...................  Guided Missile and Space       ..............
                            Vehicle Manufacturing.                .1,000
336415...................  Guided Missile and Space       ..............
                            Vehicle Propulsion Unit and           .1,000
                            Propulsion Unit Parts
                            Manufacturing.
336419...................  Other Guided Missile and       ..............
                            Space Vehicle Parts and               .1,000
                            Auxiliary Equipment
                            Manufacturing.
336510...................  Railroad Rolling Stock         ..............
                            Manufacturing.                        .1,000
336611...................  Ship Building and Repairing..  ..............
                                                                  .1,000

[[Page 57273]]

336612...................  Boat Building................  ..............
                                                                 ....500
336991...................  Motorcycle, Bicycle and Parts  ..............
                            Manufacturing.                       ....500
336992...................  Military Armored Vehicle,      ..............
                            Tank and Tank Component               .1,000
                            Manufacturing.
336999...................  All Other Transportation       ..............
                            Equipment Manufacturing.             ....500
------------------------------------------------------------------------
      Subsector 337 -- Furniture and Related Product Manufacturing
------------------------------------------------------------------------
337110...................  Wood Kitchen Cabinet and       ..............
                            Counter Top Manufacturing.           ....500
337121...................  Upholstered Household          ..............
                            Furniture Manufacturing.             ....500
337122...................  Nonupholstered Wood Household  ..............
                            Furniture Manufacturing.             ....500
337124...................  Metal Household Furniture      ..............
                            Manufacturing.                       ....500
337125...................  Household Furniture (except    ..............
                            Wood and Metal)                      ....500
                            Manufacturing.
337127...................  Institutional Furniture        ..............
                            Manufacturing.                       ....500
337129...................  Wood Television, Radio, and    ..............
                            Sewing Machine Cabinet               ....500
                            Manufacturing.
337211...................  Wood Office Furniture          ..............
                            Manufacturing.                       ....500
337212...................  Custom Architectural Woodwork  ..............
                            and Millwork Manufacturing.          ....500
337214...................  Office Furniture (Except       ..............
                            Wood) Manufacturing.                 ....500
337215...................  Showcase, Partition,           ..............
                            Shelving, and Locker                 ....500
                            Manufacturing.
337910...................  Mattress Manufacturing.......  ..............
                                                                 ....500
337920...................  Blind and Shade Manufacturing  ..............
                                                                 ....500
------------------------------------------------------------------------
              Subsector 339 -- Miscellaneous Manufacturing
------------------------------------------------------------------------
339111...................  Laboratory Apparatus and       ..............
                            Furniture Manufacturing.             ....500
339112...................  Surgical and Medical           ..............
                            Instrument Manufacturing.            ....500
339113...................  Surgical Appliance and         ..............
                            Supplies Manufacturing.              ....500
339114...................  Dental Equipment and Supplies  ..............
                            Manufacturing.                       ....500
339115...................  Ophthalmic Goods               ..............
                            Manufacturing.                       ....500
339116...................  Dental Laboratories..........  ..............
                                                                 ....500
339911...................  Jewelry (except Costume)       ..............
                            Manufacturing.                       ....500
339912...................  Silverware and Plated Ware     ..............
                            Manufacturing.                       ....500
339913...................  Jewelers' Material and         ..............
                            Lapidary Work Manufacturing.         ....500
339914...................  Costume Jewelry and Novelty    ..............
                            Manufacturing.                       ....500
339920...................  Sporting and Athletic Goods    ..............
                            Manufacturing.                       ....500
339931...................  Doll and Stuffed Toy           ..............
                            Manufacturing.                       ....500
339932...................  Game, Toy, and Children's      ..............
                            Vehicle Manufacturing.               ....500
339941...................  Pen and Mechanical Pencil      ..............
                            Manufacturing.                       ....500
339942...................  Lead Pencil and Art Good       ..............
                            Manufacturing.                       ....500
339943...................  Marking Device Manufacturing.  ..............
                                                                 ....500
339944...................  Carbon Paper and Inked Ribbon  ..............
                            Manufacturing.                       ....500
339950...................  Sign Manufacturing...........  ..............
                                                                 ....500
339991...................  Gasket, Packing, and Sealing   ..............
                            Device Manufacturing.                ....500
339992...................  Musical Instrument             ..............
                            Manufacturing.                       ....500
339993...................  Fastener, Button, Needle and   ..............
                            Pin Manufacturing.                   ....500
339994...................  Broom, Brush and Mop           ..............
                            Manufacturing.                       ....500
339995...................  Burial Casket Manufacturing..  ..............
                                                                 ....500
339999...................  All Other Miscellaneous        ..............
                            Manufacturing.                       ....500
------------------------------------------------------------------------
                      Sector 42 -- Wholesale Trade
       (Not applicable to Government procurement of supplies. The
    nonmanufacturer size standard of 500 employees shall be used for
            purposes of Government procurement of supplies.)
------------------------------------------------------------------------
            Subsector 421 -- Wholesale Trade -- Durable Goods
------------------------------------------------------------------------
421110...................  Automobile and Other Motor     ..............
                            Vehicle Wholesalers.                 ....100
421120...................  Motor Vehicle Supplies and     ..............
                            New Part Wholesalers.                ....100
421130...................  Tire and Tube Wholesalers....  ..............
                                                                 ....100
421140...................  Motor Vehicle Part (Used)      ..............
                            Wholesalers.                         ....100
421210...................  Furniture Wholesalers........  ..............
                                                                 ....100
421220...................  Home Furnishing Wholesalers..  ..............
                                                                 ....100
421310...................  Lumber, Plywood, Millwork and  ..............
                            Wood Panel Wholesalers.              ....100
421320...................  Brick, Stone and Related       ..............
                            Construction Material                ....100
                            Wholesalers.
421330...................  Roofing, Siding and            ..............
                            Insulation Material                  ....100
                            Wholesalers.
421390...................  Other Construction Material    ..............
                            Wholesalers.                         ....100
421410...................  Photographic Equipment and     ..............
                            Supplies Wholesalers.                ....100
421420...................  Office Equipment Wholesalers.  ..............
                                                                 ....100
421430...................  Computer and Computer          ..............
                            Peripheral Equipment and             ....100
                            Software Wholesalers.
421440...................  Other Commercial Equipment     ..............
                            Wholesalers.                         ....100

[[Page 57274]]

421450...................  Medical, Dental and Hospital   ..............
                            Equipment and Supplies               ....100
                            Wholesalers.
421460...................  Ophthalmic Goods Wholesalers.  ..............
                                                                 ....100
421490...................  Other Professional Equipment   ..............
                            and Supplies Wholesalers.            ....100
421510...................  Metal Service Centers and      ..............
                            Offices.                             ....100
421520...................  Coal and Other Mineral and     ..............
                            Ore Wholesalers.                     ....100
421610...................  Electrical Apparatus and       ..............
                            Equipment, Wiring Supplies           ....100
                            and Construction Material
                            Wholesalers.
421620...................  Electrical Appliance,          ..............
                            Television and Radio Set             ....100
                            Wholesalers.
421690...................  Other Electronic Parts and     ..............
                            Equipment Wholesalers.               ....100
421710...................  Hardware Wholesalers.........  ..............
                                                                 ....100
421720...................  Plumbing and Heating           ..............
                            Equipment and Supplies               ....100
                            (Hydronics) Wholesalers.
421730...................  Warm Air Heating and Air-      ..............
                            Conditioning Equipment and           ....100
                            Supplies Wholesalers.
421740...................  Refrigeration Equipment and    ..............
                            Supplies Wholesalers.                ....100
421810...................  Construction and Mining        ..............
                            (except Petroleum) Machinery         ....100
                            and Equipment Wholesalers.
421820...................  Farm and Garden Machinery and  ..............
                            Equipment Wholesalers.               ....100
421830...................  Industrial Machinery and       ..............
                            Equipment Wholesalers.               ....100
421840...................  Industrial Supplies            ..............
                            Wholesalers.                         ....100
421850...................  Service Establishment          ..............
                            Equipment and Supplies               ....100
                            Wholesalers.
421860...................  Transportation Equipment and   ..............
                            Supplies (except Motor               ....100
                            Vehicle) Wholesalers.
421910...................  Sporting and Recreational      ..............
                            Goods and Supplies                   ....100
                            Wholesalers.
421920...................  Toy and Hobby Goods and        ..............
                            Supplies Wholesalers.                ....100
421930...................  Recyclable Material            ..............
                            Wholesalers.                         ....100
421940...................  Jewelry, Watch, Precious       ..............
                            Stone and Precious Metal             ....100
                            Wholesalers.
421990...................  Other Miscellaneous Durable    ..............
                            Goods Wholesalers.                   ....100
------------------------------------------------------------------------
          Subsector 422 -- Wholesale Trade -- Nondurable Goods
------------------------------------------------------------------------
422110...................  Printing and Writing Paper     ..............
                            Wholesalers.                         ....100
422120...................  Stationary and Office          ..............
                            Supplies Wholesalers.                ....100
422130...................  Industrial and Personal        ..............
                            Service Paper Wholesalers.           ....100
422210...................  Drugs and Druggists' Sundries  ..............
                            Wholesalers.                         ....100
422310...................  Piece Goods, Notions and       ..............
                            Other Dry Goods Wholesalers.         ....100
422320...................  Men's and Boys' Clothing and   ..............
                            Furnishings Wholesalers.             ....100
422330...................  Women's, Children's, and       ..............
                            Infants' Clothing and                ....100
                            Accessories Wholesalers.
422340...................  Footwear Wholesalers.........  ..............
                                                                 ....100
422410...................  General Line Grocery           ..............
                            Wholesalers.                         ....100
422420...................  Packaged Frozen Food           ..............
                            Wholesalers.                         ....100
422430...................  Dairy Product (except Dried    ..............
                            or Canned) Wholesalers.              ....100
422440...................  Poultry and Poultry Product    ..............
                            Wholesalers.                         ....100
422450...................  Confectionery Wholesalers....  ..............
                                                                 ....100
422460...................  Fish and Seafood Wholesalers.  ..............
                                                                 ....100
422470...................  Meat and Meat Product          ..............
                            Wholesalers.                         ....100
422480...................  Fresh Fruit and Vegetable      ..............
                            Wholesalers.                         ....100
422490...................  Other Grocery and Related      ..............
                            Products Wholesalers.                ....100
422510...................  Grain and Field Bean           ..............
                            Wholesalers.                         ....100
422520...................  Livestock Wholesalers........  ..............
                                                                 ....100
422590...................  Other Farm Product Raw         ..............
                            Material Wholesalers.                ....100
422610...................  Plastics Materials and Basic   ..............
                            Forms and Shapes Wholesalers.        ....100
422690...................  Other Chemical and Allied      ..............
                            Products Wholesalers.                ....100
422710...................  Petroleum Bulk Stations and    ..............
                            Terminals.                           ....100
422720...................  Petroleum and Petroleum        ..............
                            Products Wholesalers (except         ....100
                            Bulk Stations and Terminals).
422810...................  Beer and Ale Wholesalers.....  ..............
                                                                 ....100
422820...................  Wine and Distilled Alcoholic   ..............
                            Beverage Wholesalers.                ....100
422910...................  Farm Supplies Wholesalers....  ..............
                                                                 ....100
422920...................  Book, Periodical and           ..............
                            Newspaper Wholesalers.               ....100
422930...................  Flower, Nursery Stock and      ..............
                            Florists' Supplies                   ....100
                            Wholesalers.
422940...................  Tobacco and Tobacco Product    ..............
                            Wholesalers.                         ....100
422950...................  Paint, Varnish and Supplies    ..............
                            Wholesalers.                         ....100
422990...................  Other Miscellaneous            ..............
                            Nondurable Goods Wholesalers.        ....100
------------------------------------------------------------------------
                      Sectors 44-45 -- Retail Trade
------------------------------------------------------------------------
            Subsector 441 -- Motor Vehicle and Parts Dealers
------------------------------------------------------------------------
441110...................  New Car Dealers..............  ..............
                                                                  .$21.0
441120...................  Used Car Dealers.............  ..............
                                                                  .$17.0
441210...................  Recreational Vehicle Dealers.  ..............
                                                                 ...$5.0
441221...................  Motorcycle Dealers...........  ..............
                                                                 ...$5.0
441222...................  Boat Dealers.................  ..............
                                                                 ...$5.0

[[Page 57275]]

441229...................  All Other Motor Vehicle        ..............
                            Dealers.                             ...$5.0
            EXCEPT         Aircraft Dealers, Retail.....  ..............
                                                                 ...$7.5
441310...................  Automotive Parts and           ..............
                            Accessories Stores.                  ...$5.0
441320...................  Tire Dealers.................  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
         Subsector 442 -- Furniture and Home Furnishings Stores
------------------------------------------------------------------------
442110...................  Furniture Stores.............  ..............
                                                                 ...$5.0
442210...................  Floor Covering Stores........  ..............
                                                                 ...$5.0
442291...................  Window Treatment Stores......  ..............
                                                                 ...$5.0
442299...................  All Other Home Furnishings     ..............
                            Stores.                              ...$5.0
------------------------------------------------------------------------
            Subsector 443 -- Electronics and Appliance Stores
------------------------------------------------------------------------
443111...................  Household Appliance Stores...  ..............
                                                                 ...$6.5
443112...................  Radio, Television and Other    ..............
                            Electronics Stores.                  ...$6.5
443120...................  Computer and Software Stores.  ..............
                                                                 ...$6.5
443130...................  Camera and Photographic        ..............
                            Supplies Stores.                     ...$5.0
------------------------------------------------------------------------
  Subsector 444 -- Building Material and Garden Equipment and Supplies
                                 Dealers
------------------------------------------------------------------------
444110...................  Home Centers.................  ..............
                                                                 ...$5.0
444120...................  Paint and Wallpaper Stores...  ..............
                                                                 ...$5.0
444130...................  Hardware Stores..............  ..............
                                                                 ...$5.0
444190...................  Other Building Material        ..............
                            Dealers.                             ...$5.0
444210...................  Outdoor Power Equipment        ..............
                            Stores.                              ...$5.0
444220...................  Nursery and Garden Centers...  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
                Subsector 445 -- Food and Beverage Stores
------------------------------------------------------------------------
445110...................  Supermarkets and Other         ..............
                            Grocery (except Convenience)          .$20.0
                            Stores.
445120...................  Convenience Stores...........  ..............
                                                                  .$20.0
445210...................  Meat Markets.................  ..............
                                                                 ...$5.0
445220...................  Fish and Seafood Markets.....  ..............
                                                                 ...$5.0
445230...................  Fruit and Vegetable Markets..  ..............
                                                                 ...$5.0
445291...................  Baked Goods Stores...........  ..............
                                                                 ...$5.0
445292...................  Confectionery and Nut Stores.  ..............
                                                                 ...$5.0
445299...................  All Other Specialty Food       ..............
                            Stores.                              ...$5.0
445310...................  Beer, Wine and Liquor Stores.  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
            Subsector 446 -- Health and Personal Care Stores
------------------------------------------------------------------------
446110...................  Pharmacies and Drug Stores...  ..............
                                                                 ...$5.0
446120...................  Cosmetics, Beauty Supplies     ..............
                            and Perfume Stores.                  ...$5.0
446130...................  Optical Goods Stores.........  ..............
                                                                 ...$5.0
446191...................  Food (Health) Supplement       ..............
                            Stores.                              ...$5.0
446199...................  All Other Health and Personal  ..............
                            Care Stores.                         ...$5.0
------------------------------------------------------------------------
                   Subsector 447 -- Gasoline Stations
------------------------------------------------------------------------
447110...................  Gasoline Stations with         ..............
                            Convenience Stores.                   .$20.0
447190...................  Other Gasoline Stations......  ..............
                                                                 ...$6.5
------------------------------------------------------------------------
        Subsector 448 -- Clothing and Clothing Accessories Stores
------------------------------------------------------------------------
448110...................  Men's Clothing Stores........  ..............
                                                                 ...$6.5
448120...................  Women's Clothing Stores......  ..............
                                                                 ...$6.5
448130...................  Children's and Infants'        ..............
                            Clothing Stores.                     ...$5.0
448140...................  Family Clothing Stores.......  ..............
                                                                 ...$6.5
448150...................  Clothing Accessories Stores..  ..............
                                                                 ...$5.0
448190...................  Other Clothing Stores........  ..............
                                                                 ...$5.0
448210...................  Shoe Stores..................  ..............
                                                                 ...$6.5
448310...................  Jewelry Stores...............  ..............
                                                                 ...$5.0
448320...................  Luggage and Leather Goods      ..............
                            Stores.                              ...$5.0
------------------------------------------------------------------------
      Subsector 451 -- Sporting Good, Hobby, Book and Music Stores
------------------------------------------------------------------------
451110...................  Sporting Goods Stores........  ..............
                                                                 ...$5.0

[[Page 57276]]

451120...................  Hobby, Toy and Game Stores...  ..............
                                                                 ...$5.0
451130...................  Sewing, Needlework and Piece   ..............
                            Goods Stores.                        ...$5.0
451140...................  Musical Instrument and         ..............
                            Supplies Stores.                     ...$5.0
451211...................  Book Stores..................  ..............
                                                                 ...$5.0
451212...................  News Dealers and Newsstands..  ..............
                                                                 ...$5.0
451220...................  Prerecorded Tape, Compact      ..............
                            Disc and Record Stores.              ...$5.0
------------------------------------------------------------------------
               Subsector 452 -- General Merchandise Stores
------------------------------------------------------------------------
452110...................  Department Stores............  ..............
                                                                  .$20.0
452910...................  Warehouse Clubs and            ..............
                            Superstores.                          .$20.0
452990...................  All Other General Merchandise  ..............
                            Stores.                              ...$8.0
------------------------------------------------------------------------
             Subsector 453 -- Miscellaneous Store Retailers
------------------------------------------------------------------------
453110...................  Florists.....................  ..............
                                                                 ...$5.0
453210...................  Office Supplies and            ..............
                            Stationery Stores.                   ...$5.0
453220...................  Gift, Novelty and Souvenir     ..............
                            Stores.                              ...$5.0
453310...................  Used Merchandise Stores......  ..............
                                                                 ...$5.0
453910...................  Pet and Pet Supplies Stores..  ..............
                                                                 ...$5.0
453920...................  Art Dealers..................  ..............
                                                                 ...$5.0
453930...................  Manufactured (Mobile) Home     ..............
                            Dealers.                             ...$9.5
453991...................  Tobacco Stores...............  ..............
                                                                 ...$5.0
453998...................  All Other Miscellaneous Store  ..............
                            Retailers (except Tobacco            ...$5.0
                            Stores).
454110...................  Electronic Shopping and Mail-  ..............
                            Order Houses.                         .$18.5
454210...................  Vending Machine Operators....  ..............
                                                                 ...$5.0
454311...................  Heating Oil Dealers..........  ..............
                                                                 ...$9.0
454312...................  Liquefied Petroleum Gas        ..............
                            (Bottled Gas) Dealers.               ...$5.0
454319...................  Other Fuel Dealers...........  ..............
                                                                 ...$5.0
454390...................  Other Direct Selling           ..............
                            Establishments.                      ...$5.0
------------------------------------------------------------------------
                     Sectors 48-49 -- Transportation
------------------------------------------------------------------------
                   Subsector 481 -- Air Transportation
------------------------------------------------------------------------
481111...................  Scheduled Passenger Air        ..............
                            Transportation.                       .1,500
481112...................  Scheduled Freight Air          ..............
                            Transportation.                       .1,500
481211...................  Nonscheduled Chartered         ..............
                            Passenger Air Transportation.         .1,500
            EXCEPT         Offshore Marine Air            ..............
                            Transportation Services.              .$20.0
481212...................  Nonscheduled Chartered         ..............
                            Freight Air Transportation.           .1,500
            EXCEPT         Except Offshore Marine Air     ..............
                            Transportation Services.              .$20.0
481219...................  Other Nonscheduled Air         ..............
                            Transportation.                      ...$5.0
------------------------------------------------------------------------
                  Subsector 482 -- Rail Transportation
------------------------------------------------------------------------
482111...................  Line-Haul Railroads..........  ..............
                                                                 ....500
482112...................  Short Line Railroads.........  ..............
                                                                 ....500
------------------------------------------------------------------------
                  Subsector 483 -- Water Transportation
------------------------------------------------------------------------
483111...................  Deep Sea Freight               ..............
                            Transportation.                      ....500
483112...................  Deep Sea Passenger             ..............
                            Transportation.                      ....500
483113...................  Coastal and Great Lakes        ..............
                            Freight Transportation.              ....500
483114...................  Coastal and Great Lakes        ..............
                            Passenger Transportation.            ....500
483211...................  Inland Water Freight           ..............
                            Transportation.                      ....500
483212...................  Inland Water Passenger         ..............
                            Transportation.                      ....500
------------------------------------------------------------------------
                  Subsector 484 -- Truck Transportation
------------------------------------------------------------------------
484110...................  General Freight Trucking,      ..............
                            Local.                                .$18.5
484121...................  General Freight Trucking,      ..............
                            Long-Distance, Truckload.             .$18.5
484122...................  General Freight Trucking,      ..............
                            Long-Distance, Less Than              .$18.5
                            Truckload.
484210...................  Used Household and Office      ..............
                            Goods Moving.                         .$18.5
484220...................  Specialized Freight (except    ..............
                            Used Goods) Trucking, Local.          .$18.5
484230...................  Specialized Freight (except    ..............
                            Used Goods) Trucking, Long-           .$18.5
                            Distance.
------------------------------------------------------------------------
      Subsector 485 -- Transit and Ground Passenger Transportation
------------------------------------------------------------------------
485110...................  Mixed Mode Transit Systems...  ..............
                                                                 ...$5.0

[[Page 57277]]

485112...................  Commuter Rail Systems........  ..............
                                                                 ...$5.0
485113...................  Bus and Motor Vehicle Transit  ..............
                            Systems.                             ...$5.0
485119...................  Other Urban Transit Systems..  ..............
                                                                 ...$5.0
485210...................  Interurban and Rural Bus       ..............
                            Transportation.                      ...$5.0
485310...................  Taxi Service.................  ..............
                                                                 ...$5.0
485320...................  Limousine Service............  ..............
                                                                 ...$5.0
485410...................  School and Employee Bus        ..............
                            Transportation.                      ...$5.0
485510...................  Charter Bus Industry.........  ..............
                                                                 ...$5.0
485991...................  Special Needs Transportation.  ..............
                                                                 ...$5.0
485999...................  All Other Transit and Ground   ..............
                            Passenger Transportation.            ...$5.0
------------------------------------------------------------------------
                Subsector 486 -- Pipeline Transportation
------------------------------------------------------------------------
486110...................  Pipeline Transportation of     ..............
                            Crude Oil.                            .1,500
486210...................  Pipeline Transportation of     ..............
                            Natural Gas.                         ...$5.0
486910...................  Pipeline Transportation of     ..............
                            Refined Petroleum Products.           .1,500
486990...................  All Other Pipeline             ..............
                            Transportation.                       .$25.0
------------------------------------------------------------------------
         Subsector 487 -- Scenic and Sightseeing Transportation
------------------------------------------------------------------------
487110...................  Scenic and Sightseeing         ..............
                            Transportation, Land.                ...$5.0
487210...................  Scenic and Sightseeing         ..............
                            Transportation, Water.               ...$5.0
487990...................  Scenic and Sightseeing         ..............
                            Transportation, Other.               ...$5.0
------------------------------------------------------------------------
         Subsector 488 -- Support Activities for Transportation
------------------------------------------------------------------------
488111...................  Air Traffic Control..........  ..............
                                                                 ...$5.0
488119...................  Other Airport Operations.....  ..............
                                                                 ...$5.0
488190...................  Other Support Activities for   ..............
                            Air Transportation.                  ...$5.0
488210...................  Support Activities for Rail    ..............
                            Transportation.                      ...$5.0
488310...................  Port and Harbor Operations...  ..............
                                                                  .$18.5
488320...................  Marine Cargo Handling........  ..............
                                                                  .$18.5
488330...................  Navigational Services to       ..............
                            Shipping.                            ...$5.0
488390...................  Other Support Activities for   ..............
                            Water Transportation.                ...$5.0
488410...................  Motor Vehicle Towing.........  ..............
                                                                 ...$5.0
488490...................  Other Support Activities for   ..............
                            Road Transportation.                 ...$5.0
488510...................  Freight Transportation         ..............
                            Arrangement.                          .$18.5
488991...................  Packing and Crating..........  ..............
                                                                  .$18.5
488999...................  All Other Support Activities   ..............
                            for Transportation.                  ...$5.0
------------------------------------------------------------------------
                     Subsector 491 -- Postal Service
------------------------------------------------------------------------
491110...................  Postal Service...............  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
                Subsector 492 -- Couriers and Messengers
------------------------------------------------------------------------
492110...................  Couriers.....................  ..............
                                                                  .1,500
492210...................  Local Messengers and Local     ..............
                            Delivery.                             .$18.5
------------------------------------------------------------------------
                Subsector 493 -- Warehousing and Storage
------------------------------------------------------------------------
493110...................  General Warehousing and        ..............
                            Storage.                              .$18.5
493120...................  Refrigerated Warehousing and   ..............
                            Storage.                              .$18.5
493130...................  Farm Product Warehousing and   ..............
                            Storage.                              .$18.5
493190...................  Other Warehousing and Storage  ..............
                                                                  .$18.5
------------------------------------------------------------------------
                        Sector 51 -- Information
------------------------------------------------------------------------
                 Subsector 511 -- Publishing Industries
------------------------------------------------------------------------
511110...................  Newspaper Publishers.........  ..............
                                                                 ....500
511120...................  Periodical Publishers........  ..............
                                                                 ....500
511130...................  Book Publishers..............  ..............
                                                                 ....500
511140...................  Database and Directory         ..............
                            Publishers.                          ....500
511191...................  Greeting Card Publishers.....  ..............
                                                                 ....500
511199...................  All Other Publishers.........  ..............
                                                                 ....500
511210...................  Software Publishers..........  ..............
                                                                  .$18.0
------------------------------------------------------------------------

[[Page 57278]]

     Subsector 512 -- Motion Picture and Sound Recording Industries
------------------------------------------------------------------------
512110...................  Motion Picture and Video       ..............
                            Production.                           .$21.5
512120...................  Motion Picture and Video       ..............
                            Distribution.                         .$21.5
512131...................  Motion Picture Theaters        ..............
                            (except Drive-Ins).                  ...$5.0
512132...................  Drive-In Motion Picture        ..............
                            Theaters.                            ...$5.0
512191...................  Teleproduction and Other Post- ..............
                            Production Services.                  .$21.5
512199...................  Other Motion Picture and       ..............
                            Video Industries.                    ...$5.0
512210...................  Record Production............  ..............
                                                                 ...$5.0
512220...................  Integrated Record Production/  ..............
                            Distribution.                        ....750
512230...................  Music Publishers.............  ..............
                                                                 ....500
512240...................  Sound Recording Studios......  ..............
                                                                 ...$5.0
512290...................  Other Sound Recording          ..............
                            Industries.                          ...$5.0
------------------------------------------------------------------------
          Subsector 513 -- Broadcasting and Telecommunications
------------------------------------------------------------------------
513111...................  Radio Networks...............  ..............
                                                                 ...$5.0
513112...................  Radio Stations...............  ..............
                                                                 ...$5.0
513120...................  Television Broadcasting......  ..............
                                                                  .$10.5
513210...................  Cable Networks...............  ..............
                                                                  .$11.0
513220...................  Cable and Other Program        ..............
                            Distribution.                         .$11.0
513310...................  Wired Telecommunications       ..............
                            Carriers.                             .1,500
513321...................  Paging.......................  ..............
                                                                  .1,500
513322...................  Cellular and Other Wireless    ..............
                            Telecommunications.                   .1,500
513330...................  Telecommunications Resellers.  ..............
                                                                  .1,500
513340...................  Satellite Telecommunications.  ..............
                                                                  .$11.0
513390...................  Other Telecommunications.....  ..............
                                                                  .$11.0
------------------------------------------------------------------------
   Subsector 514 -- Information Services and Data Processing Services
------------------------------------------------------------------------
514110...................  News Syndicates..............  ..............
                                                                 ...$5.0
514120...................  Libraries and Archives.......  ..............
                                                                 ...$5.0
514191...................  On-Line Information Services.  ..............
                                                                  .$18.0
514199...................  All Other Information          ..............
                            Services.                            ...$5.0
514210...................  Data Processing Services.....  ..............
                                                                  .$18.0
------------------------------------------------------------------------
                   Sector 52 -- Finance and Insurance
------------------------------------------------------------------------
      Subsector 522 -- Credit Intermediation and Related Activities
------------------------------------------------------------------------
522110...................  Commercial Banking...........   \8\ $100 mil
                                                             in assets
522120...................  Savings Institutions.........   \8\ $100 mil
                                                             in assets
522130...................  Credit Unions................   \8\ $100 mil
                                                             in assets
522190...................  Other Depository Credit         \8\ $100 mil
                            Intermediation.                  in assets
522210...................  Credit Card Issuing..........   \8\ $100 mil
                                                             in assets
522220...................  Sales Financing..............  ..............
                                                                 ...$5.0
522291...................  Consumer Lending.............  ..............
                                                                 ...$5.0
522292...................  Real Estate Credit...........  ..............
                                                                 ...$5.0
522293...................  International Trade Financing   \8\ $100 mil
                                                             in assets
522294...................  Secondary Market Financing...  ..............
                                                                 ...$5.0
522298...................  All Other Non-Depository       ..............
                            Credit Intermediation.               ...$5.0
522310...................  Mortgage and Nonmortgage Loan  ..............
                            Brokers.                             ...$5.0
522320...................  Financial Transactions         ..............
                            Processing, Reserve, and             ...$5.0
                            Clearing House Activities.
522390...................  Other Activities Related to    ..............
                            Credit Intermediation.               ...$5.0
------------------------------------------------------------------------
      Subsector 523 -- Financial Investments and Related Activities
------------------------------------------------------------------------
523110...................  Investment Banking and         ..............
                            Securities Dealing.                  ...$5.0
523120...................  Securities Brokerage.........  ..............
                                                                 ...$5.0
523130...................  Commodity Contracts Dealing..  ..............
                                                                 ...$5.0
523140...................  Commodity Contracts Brokerage  ..............
                                                                 ...$5.0
523210...................  Securities and Commodity       ..............
                            Exchanges.                           ...$5.0

[[Page 57279]]

523910...................  Miscellaneous Intermediation.  ..............
                                                                 ...$5.0
523920...................  Portfolio Management.........  ..............
                                                                 ...$5.0
523930...................  Investment Advice............  ..............
                                                                 ...$5.0
523991...................  Trust, Fiduciary and Custody   ..............
                            Activities.                          ...$5.0
523999...................  Miscellaneous Financial        ..............
                            Investment Activities.               ...$5.0
------------------------------------------------------------------------
       Subsector 524 -- Insurance Carriers and Related Activities
------------------------------------------------------------------------
524113...................  Direct Life Insurance          ..............
                            Carriers.                            ...$5.0
524114...................  Direct Health and Medical      ..............
                            Insurance Carriers.                  ...$5.0
524126...................  Direct Property and Casualty   ..............
                            Insurance Carriers.                   .1,500
524127...................  Direct Title Insurance         ..............
                            Carriers.                            ...$5.0
524128...................  Other Direct Insurance         ..............
                            (except Life, Health and             ...$5.0
                            Medical) Carriers.
524130...................  Reinsurance Carriers.........  ..............
                                                                 ...$5.0
524210...................  Insurance Agencies and         ..............
                            Brokerages.                          ...$5.0
524291...................  Claims Adjusting.............  ..............
                                                                 ...$5.0
524292...................  Third Party Administration of  ..............
                            Insurance and Pension Funds.         ...$5.0
524298...................  All Other Insurance Related    ..............
                            Activities.                          ...$5.0
------------------------------------------------------------------------
       Subsector 525 -- Funds, Trusts and Other Financial Vehicles
------------------------------------------------------------------------
525110...................  Pension Funds................  ..............
                                                                 ...$5.0
525120...................  Health and Welfare Funds.....  ..............
                                                                 ...$5.0
525190...................  Other Insurance Funds........  ..............
                                                                 ...$5.0
525910...................  Open-End Investment Funds....  ..............
                                                                 ...$5.0
525920...................  Trusts, Estates, and Agency    ..............
                            Accounts.                            ...$5.0
525930...................  Real Estate Investment Trusts  ..............
                                                                 ...$5.0
525990...................  Other Financial Vehicles.....  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
             Sector 53 -- Real Estate and Rental and Leasing
------------------------------------------------------------------------
                      Subsector 531 -- Real Estate
------------------------------------------------------------------------
531110...................  Lessors of Residential         ..............
                            Buildings and Dwellings.             ...$5.0
531120...................  Lessors of Nonresidential      ..............
                            Buildings (except                    ...$5.0
                            Miniwarehouses).
531130...................  Lessors of Miniwarehouses and  ..............
                            Self Storage Units.                   .$18.5
531190...................  Lessors of Other Real Estate   ..............
                            Property.                            ...$5.0
            EXCEPT         Leasing of Building Space to   .............\
                            Federal Government by Owners.       9\ $15.0
531210...................  Offices of Real Estate Agents  .............\
                            and Brokers.                        10\ $1.5
531311...................  Residential Property Managers  .............\
                                                                10\ $1.5
531312...................  Nonresidential Property        .............\
                            Managers.                           10\ $1.5
531320...................  Offices of Real Estate         ..............
                            Appraisers.                          ...$1.5
531390...................  Other Activities Related to    .............\
                            Real Estate.                        10\ $1.5
------------------------------------------------------------------------
              Subsector 532 -- Rental and Leasing Services
------------------------------------------------------------------------
532111...................  Passenger Car Rental.........  ..............
                                                                  .$18.5
532112...................  Passenger Car Leasing........  ..............
                                                                  .$18.5
532120...................  Truck, Utility Trailer, and    ..............
                            RV (Recreational Vehicle)             .$18.5
                            Rental and Leasing.
532210...................  Consumer Electronics and       ..............
                            Appliances Rental.                   ...$5.0
532220...................  Formal Wear and Costume        ..............
                            Rental.                              ...$5.0
532230...................  Video Tape and Disc Rental...  ..............
                                                                 ...$5.0
532291...................  Home Health Equipment Rental.  ..............
                                                                 ...$5.0
532292...................  Recreational Goods Rental....  ..............
                                                                 ...$5.0
532299...................  All Other Consumer Goods       ..............
                            Rental.                              ...$5.0
532310...................  General Rental Centers.......  ..............
                                                                 ...$5.0
532411...................  Commercial Air, Rail, and      ..............
                            Water Transportation                 ...$5.0
                            Equipment Rental and Leasing.
532412...................  Construction, Mining and       ..............
                            Forestry Machinery and               ...$5.0
                            Equipment Rental and Leasing.
532420...................  Office Machinery and           ..............
                            Equipment Rental and Leasing.         .$18.0
532490...................  Other Commercial and           ..............
                            Industrial Machinery and             ...$5.0
                            Equipment Rental and Leasing.
------------------------------------------------------------------------
   Subsector 533 -- Lessors of Nonfinancial Intangible Assets (except
                           Copyrighted Works)
------------------------------------------------------------------------
533110...................  Lessors of Nonfinancial        ..............
                            Intangible Assets (except            ...$5.0
                            Copyrighted Works).
------------------------------------------------------------------------

[[Page 57280]]

      Sector 54 -- Professional, Scientific and Technical Services
------------------------------------------------------------------------
    Subsector 541 -- Professional, Scientific and Technical Services
------------------------------------------------------------------------
541110...................  Offices of Lawyers...........  ..............
                                                                 ...$5.0
541191...................  Title Abstract and Settlement  ..............
                            Offices.                             ...$5.0
541199...................  All Other Legal Services.....  ..............
                                                                 ...$5.0
541211...................  Offices of Certified Public    ..............
                            Accountants.                         ...$6.0
541213...................  Tax Preparation Services.....  ..............
                                                                 ...$5.0
541214...................  Payroll Services.............  ..............
                                                                 ...$6.0
541219...................  Other Accounting Services....  ..............
                                                                 ...$6.0
541310...................  Architectural Services.......  ..............
                                                                 ...$4.0
541320...................  Landscape Architectural        ..............
                            Services.                            ...$5.0
541330...................  Engineering Services.........  ..............
                                                                 ...$4.0
            EXCEPT         Military and Aerospace         ..............
                            Equipment and Military                .$20.0
                            Weapons.
            EXCEPT         Contracts and Subcontracts     ..............
                            for Engineering Services              .$20.0
                            Awarded Under the National
                            Energy Policy Act of 1992.
            EXCEPT         Marine Engineering and Naval   ..............
                            Architecture.                         .$13.5
541340...................  Drafting Services............  ..............
                                                                 ...$5.0
            EXCEPT         Map Drafting.................  ..............
                                                                 ...$4.0
541350...................  Building Inspection Services.  ..............
                                                                 ...$5.0
541360...................  Geophysical Surveying and      ..............
                            Mapping Services.                    ...$4.0
541370...................  Surveying and Mapping (except  ..............
                            Geophysical) Services.               ...$4.0
            EXCEPT         Mapmaking....................  ..............
                                                                 ...$4.0
541380...................  Testing Laboratories.........  ..............
                                                                 ...$5.0
541410...................  Interior Design Services.....  ..............
                                                                 ...$5.0
541420...................  Industrial Design Services...  ..............
                                                                 ...$5.0
541430...................  Graphic Design Services......  ..............
                                                                 ...$5.0
541490...................  Other Specialized Design       ..............
                            Services.                            ...$5.0
541511...................  Custom Computer Programming    ..............
                            Services.                             .$18.0
541512...................  Computer Systems Design        ..............
                            Services.                             .$18.0
541513...................  Computer Facilities            ..............
                            Management Services.                  .$18.0
541519...................  Other Computer Related         ..............
                            Services.                             .$18.0
541611...................  Administrative Management and  ..............
                            General Management                   ...$5.0
                            Consulting Services.
541612...................  Human Resources and Executive  ..............
                            Search Consulting Services.          ...$5.0
541613...................  Marketing Consulting Services  ..............
                                                                 ...$5.0
541614...................  Process, Physical              ..............
                            Distribution and Logistics           ...$5.0
                            Consulting Services.
541618...................  Other Management Consulting    ..............
                            Services.                            ...$5.0
541620...................  Environmental Consulting       ..............
                            Services.                            ...$5.0
541690...................  Other Scientific and           ..............
                            Technical Consulting                 ...$5.0
                            Services.
541710...................  Research and Development in    ..............
                            the Physical, Engineering,          \11\ 500
                            and Life Sciences.
            EXCEPT         Aircraft.....................  ..............
                                                                  .1,500
            EXCEPT         Aircraft Parts, and Auxiliary  ..............
                            Equipment, and Aircraft               .1,000
                            Engine Parts.
            EXCEPT         Space Vehicles and Guided
                            Missiles, their Propulsion    ..............
                            Units, their Propulsion               .1,000
                            Units Parts, and their
                            Auxiliary
                             Equipment and Parts........
541720...................  Research and Development in    ..............
                            the Social Sciences and              ...$5.0
                            Humanities.
541810...................  Advertising Agencies.........  .............\
                                                                10\ $5.0
541820...................  Public Relations Agencies....  ..............
                                                                 ...$5.0
541830...................  Media Buying Agencies........  ..............
                                                                 ...$5.0
541840...................  Media Representatives........  ..............
                                                                 ...$5.0
541850...................  Display Advertising..........  ..............
                                                                 ...$5.0
541860...................  Direct Mail Advertising......  ..............
                                                                 ...$5.0
541870...................  Advertising Material           ..............
                            Distribution Services.               ...$5.0
541890...................  Other Services Related to      ..............
                            Advertising.                         ...$5.0
541910...................  Marketing Research and Public  ..............
                            Opinion Polling.                     ...$5.0
541921...................  Photography Studios, Portrait  ..............
                                                                 ...$5.0
541922...................  Commercial Photography.......  ..............
                                                                 ...$5.0
541930...................  Translation and                ..............
                            Interpretation Services.             ...$5.0
541940...................  Veterinary Services..........  ..............
                                                                 ...$5.0
541990...................  All Other Professional,        ..............
                            Scientific and Technical             ...$5.0
                            Services.
------------------------------------------------------------------------
          Sector 55 -- Management of Companies and Enterprises
------------------------------------------------------------------------
        Subsector 551 -- Management of Companies and Enterprises
------------------------------------------------------------------------
551111...................  Offices of Bank Holding        ..............
                            Companies.                           ...$5.0
551112...................  Offices of Other Holding       ..............
                            Companies.                           ...$5.0
------------------------------------------------------------------------

[[Page 57281]]

      Sector 56 -- Administrative and Support, Waste Management and
                          Remediation Services
------------------------------------------------------------------------
          Subsector 561 -- Administrative and Support Services
------------------------------------------------------------------------
561110...................  Office Administrative          ..............
                            Services.                            ...$5.0
561210...................  Facilities Support Services    .............\
                            \12\.                               12\ $5.0
            EXCEPT         Base Maintenance \13\........  ...........\13
                                                                 \ $20.0
561310...................  Employment Placement Agencies  ..............
                                                                 ...$5.0
561320...................  Temporary Help Services......  ..............
                                                                 ...$5.0
561330...................  Employee Leasing Services....  ..............
                                                                 ...$5.0
561410...................  Document Preparation Services  ..............
                                                                 ...$5.0
561421...................  Telephone Answering Services.  ..............
                                                                 ...$5.0
561422...................  Telemarketing Bureaus........  ..............
                                                                 ...$5.0
561431...................  Private Mail Centers.........  ..............
                                                                 ...$5.0
561439...................  Other Business Service         ..............
                            Centers (including Copy              ...$5.0
                            Shops).
561440...................  Collection Agencies..........  ..............
                                                                 ...$5.0
561450...................  Credit Bureaus...............  ..............
                                                                 ...$5.0
561491...................  Repossession Services........  ..............
                                                                 ...$5.0
561492...................  Court Reporting and Stenotype  ..............
                            Services.                            ...$5.0
561499...................  All Other Business Support     ..............
                            Services.                            ...$5.0
561510...................  Travel Agencies..............  .............\
                                                                10\ $1.0
561520...................  Tour Operators...............  ..............
                                                                 ...$5.0
561591...................  Convention and Visitors        ..............
                            Bureaus.                             ...$5.0
561599...................  All Other Travel Arrangement   ..............
                            and Reservation Services.            ...$5.0
561611...................  Investigation Services.......  ..............
                                                                 ...$9.0
561612...................  Security Guards and Patrol     ..............
                            Services.                            ...$9.0
561613...................  Armored Car Services.........  ..............
                                                                 ...$9.0
561621...................  Security Systems Services      ..............
                            (except Locksmiths).                 ...$9.0
561622...................  Locksmiths...................  ..............
                                                                 ...$5.0
561710...................  Exterminating and Pest         ..............
                            Control Services.                    ...$5.0
561720...................  Janitorial Services..........  ..............
                                                                  .$12.0
561730...................  Landscaping Services.........  ..............
                                                                 ...$5.0
561740...................  Carpet and Upholstery          ..............
                            Cleaning Services.                   ...$3.5
561790...................  Other Services to Buildings    ..............
                            and Dwellings.                       ...$5.0
561910...................  Packaging and Labeling         ..............
                            Services.                            ...$5.0
561920...................  Convention and Trade Show      .............\
                            Organizers.                         10\ $5.0
561990...................  All Other Support Services...  ..............
                                                                 ...$5.0
562111...................  Solid Waste Collection.......  ..............
                                                                 ...$6.0
------------------------------------------------------------------------
       Subsector 562 -- Waste Management and Remediation Services
------------------------------------------------------------------------
562112...................  Hazardous Waste Collection...  ..............
                                                                 ...$6.0
562119...................  Other Waste Collection.......  ..............
                                                                 ...$6.0
562211...................  Hazardous Waste Treatment and  ..............
                            Disposal.                            ...$6.0
562212...................  Solid Waste Landfill.........  ..............
                                                                 ...$6.0
562213...................  Solid Waste Combustors and     ..............
                            Incinerators.                        ...$6.0
562219...................  Other Nonhazardous Waste       ..............
                            Treatment and Disposal.              ...$6.0
562910...................  Remediation Services.........  ..............
                                                                 ...$7.0
            EXCEPT         Environmental Remediation      ..............
                            Services.                           \14\ 500
562920...................  Materials Recovery Facilities  ..............
                                                                 ...$6.0
562991...................  Septic Tank and Related        ..............
                            Services.                            ...$5.0
562998...................  All Other Miscellaneous Waste  ..............
                            Management Services.                 ...$5.0
------------------------------------------------------------------------
                    Sector 61 -- Educational Services
------------------------------------------------------------------------
                  Subsector 611 -- Educational Services
------------------------------------------------------------------------
611110...................  Elementary and Secondary       ..............
                            Schools.                             ...$5.0
611210...................  Junior Colleges..............  ..............
                                                                 ...$5.0
611310...................  Colleges, Universities and     ..............
                            Professional Schools.                ...$5.0
611410...................  Business and Secretarial       ..............
                            Schools.                             ...$5.0
611420...................  Computer Training............  ..............
                                                                 ...$5.0
611430...................  Professional and Management    ..............
                            Development Training.                ...$5.0
611511...................  Cosmetology and Barber         ..............
                            Schools.                             ...$5.0
611512...................  Flight Training..............  ..............
                                                                  .$18.5
611513...................  Apprenticeship Training......  ..............
                                                                 ...$5.0
611519...................  Other Technical and Trade      ..............
                            Schools.                             ...$5.0
611610...................  Fine Arts Schools............  ..............
                                                                 ...$5.0

[[Page 57282]]

611620...................  Sports and Recreation          ..............
                            Instruction.                         ...$5.0
611630...................  Language Schools.............  ..............
                                                                 ...$5.0
611691...................  Exam Preparation and Tutoring  ..............
                                                                 ...$5.0
611692...................  Automobile Driving Schools...  ..............
                                                                 ...$5.0
611699...................  All Other Miscellaneous        ..............
                            Schools and Instruction.             ...$5.0
611710...................  Educational Support Services.  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
             Sector 62 -- Health Care and Social Assistance
------------------------------------------------------------------------
            Subsector 621 -- Ambulatory Health Care Services
------------------------------------------------------------------------
621111...................  Offices of Physicians (except  ..............
                            Mental Health Specialists).          ...$5.0
621112...................  Offices of Physicians, Mental  ..............
                            Health Specialists.                  ...$5.0
621210...................  Offices of Dentists..........  ..............
                                                                 ...$5.0
621310...................  Offices of Chiropractors.....  ..............
                                                                 ...$5.0
621320...................  Offices of Optometrists......  ..............
                                                                 ...$5.0
621330...................  Offices of Mental Health       ..............
                            Practitioners (except                ...$5.0
                            Physicians).
621340...................  Offices of Physical,           ..............
                            Occupational and Speech              ...$5.0
                            Therapists and Audiologists.
621391...................  Offices of Podiatrists.......  ..............
                                                                 ...$5.0
621399...................  Offices of All Other           ..............
                            Miscellaneous Health                 ...$5.0
                            Practitioners.
621410...................  Family Planning Centers......  ..............
                                                                 ...$5.0
621420...................  Outpatient Mental Health and   ..............
                            Substance Abuse Centers.             ...$5.0
621491...................  HMO Medical Centers..........  ..............
                                                                 ...$5.0
621492...................  Kidney Dialysis Centers......  ..............
                                                                 ...$5.0
621493...................  Freestanding Ambulatory        ..............
                            Surgical and Emergency               ...$5.0
                            Centers.
621498...................  All Other Outpatient Care      ..............
                            Centers.                             ...$5.0
621511...................  Medical Laboratories.........  ..............
                                                                 ...$5.0
621512...................  Diagnostic Imaging Centers...  ..............
                                                                 ...$5.0
621610...................  Home Health Care Services....  ..............
                                                                 ...$5.0
621910...................  Ambulance Services...........  ..............
                                                                 ...$5.0
621991...................  Blood and Organ Banks........  ..............
                                                                 ...$5.0
621999...................  All Other Miscellaneous        ..............
                            Ambulatory Health Care               ...$5.0
                            Services.
------------------------------------------------------------------------
                       Subsector 622 -- Hospitals
------------------------------------------------------------------------
622110...................  General Medical and Surgical   ..............
                            Hospitals.                           ...$5.0
622210...................  Psychiatric and Substance      ..............
                            Abuse Hospitals.                     ...$5.0
622310...................  Specialty (except Psychiatric  ..............
                            and Substance Abuse)                 ...$5.0
                            Hospitals.
------------------------------------------------------------------------
        Subsector 623 -- Nursing and Residential Care Facilities
------------------------------------------------------------------------
623110...................  Nursing Care Facilities......  ..............
                                                                 ...$5.0
623210...................  Residential Mental             ..............
                            Retardation Facilities.              ...$5.0
623220...................  Residential Mental Health and  ..............
                            Substance Abuse Facilities.          ...$5.0
623311...................  Continuing Care Retirement     ..............
                            Communities.                         ...$5.0
623312...................  Homes for the Elderly........  ..............
                                                                 ...$5.0
623990...................  Other Residential Care         ..............
                            Facilities.                          ...$5.0
------------------------------------------------------------------------
                   Subsector 624 -- Social Assistance
------------------------------------------------------------------------
624110...................  Child and Youth Services.....  ..............
                                                                 ...$5.0
624120...................  Services for the Elderly and   ..............
                            Persons with Disabilities.           ...$5.0
624190...................  Other Individual and Family    ..............
                            Services.                            ...$5.0
624210...................  Community Food Services......  ..............
                                                                 ...$5.0
624221...................  Temporary Shelters...........  ..............
                                                                 ...$5.0
624229...................  Other Community Housing        ..............
                            Services.                            ...$5.0
624230...................  Emergency and Other Relief     ..............
                            Services.                            ...$5.0
624310...................  Vocational Rehabilitation      ..............
                            Services.                            ...$5.0
624410...................  Child Day Care Services......  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
             Sector 71 -- Arts, Entertainment and Recreation
------------------------------------------------------------------------
     Subsector 711 -- Performing Arts, Spectator Sports and Related
                               Industries
------------------------------------------------------------------------
711110...................  Theater Companies and Dinner   ..............
                            Theaters.                            ...$5.0
711120...................  Dance Companies..............  ..............
                                                                 ...$5.0
711130...................  Musical Groups and Artists...  ..............
                                                                 ...$5.0
711190...................  Other Performing Arts          ..............
                            Companies.                           ...$5.0

[[Page 57283]]

711211...................  Sports Teams and Clubs.......  ..............
                                                                 ...$5.0
711212...................  Race Tracks..................  ..............
                                                                 ...$5.0
711219...................  Other Spectator Sports.......  ..............
                                                                 ...$5.0
711310...................  Promoters of Performing Arts,  ..............
                            Sports and Similar Events            ...$5.0
                            with Facilities.
711320...................  Promoters of Performing Arts,  ..............
                            Sports and Similar Events            ...$5.0
                            without Facilities.
711410...................  Agents and Managers for        ..............
                            Artists, Athletes,                   ...$5.0
                            Entertainers and Other
                            Public Figures.
711510...................  Independent Artists, Writers,  ..............
                            and Performers.                      ...$5.0
------------------------------------------------------------------------
   Subsector 712 -- Museums, Historical Sites and Similar Institutions
------------------------------------------------------------------------
712110...................  Museums......................  ..............
                                                                 ...$5.0
712120...................  Historical Sites.............  ..............
                                                                 ...$5.0
712130...................  Zoos and Botanical Gardens...  ..............
                                                                 ...$5.0
712190...................  Nature Parks and Other         ..............
                            Similar Institutions.                ...$5.0
------------------------------------------------------------------------
     Subsector 713 -- Amusement, Gambling and Recreation Industries
------------------------------------------------------------------------
713110...................  Amusement and Theme Parks....  ..............
                                                                 ...$5.0
713120...................  Amusement Arcades............  ..............
                                                                 ...$5.0
713210...................  Casinos (except Casino         ..............
                            Hotels).                             ...$5.0
713290...................  Other Gambling Industries....  ..............
                                                                 ...$5.0
713910...................  Golf Courses and Country       ..............
                            Clubs.                               ...$5.0
713920...................  Skiing Facilities............  ..............
                                                                 ...$5.0
713930...................  Marinas......................  ..............
                                                                 ...$5.0
713940...................  Fitness and Recreational       ..............
                            Sports Centers.                      ...$5.0
713950...................  Bowling Centers..............  ..............
                                                                 ...$5.0
713990...................  All Other Amusement and        ..............
                            Recreation Industries.               ...$5.0
------------------------------------------------------------------------
              Sector 72 -- Accommodation and Food Services
------------------------------------------------------------------------
                     Subsector 721 -- Accommodation
------------------------------------------------------------------------
721110...................  Hotels (except Casino Hotels)  ..............
                            and Motels.                          ...$5.0
721120...................  Casino Hotels................  ..............
                                                                 ...$5.0
721191...................  Bed and Breakfast Inns.......  ..............
                                                                 ...$5.0
721199...................  All Other Traveler             ..............
                            Accommodation.                       ...$5.0
721211...................  RV (Recreational Vehicle)      ..............
                            Parks and Campgrounds.               ...$5.0
721214...................  Recreational and Vacation      ..............
                            Camps (except Campgrounds).          ...$5.0
721310...................  Rooming and Boarding Houses..  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
           Subsector 722 -- Food Services and Drinking Places
------------------------------------------------------------------------
722110...................  Full-Service Restaurants.....  ..............
                                                                 ...$5.0
722211...................  Limited-Service Restaurants..  ..............
                                                                 ...$5.0
722212...................  Cafeterias...................  ..............
                                                                 ...$5.0
722213...................  Snack and Nonalcoholic         ..............
                            Beverage Bars.                       ...$5.0
722310...................  Food Service Contractors.....  ..............
                                                                  .$15.0
722320...................  Caterers.....................  ..............
                                                                 ...$5.0
722330...................  Mobile Food Services.........  ..............
                                                                 ...$5.0
722410...................  Drinking Places (Alcoholic     ..............
                            Beverages).                          ...$5.0
------------------------------------------------------------------------
                       Sector 81 -- Other Services
------------------------------------------------------------------------
                 Subsector 811 -- Repair and Maintenance
------------------------------------------------------------------------
811111...................  General Automotive Repair....  ..............
                                                                 ...$5.0
811112...................  Automotive Exhaust System      ..............
                            Repair.                              ...$5.0
811113...................  Automotive Transmission        ..............
                            Repair.                              ...$5.0
811118...................  Other Automotive Mechanical    ..............
                            and Electrical Repair and            ...$5.0
                            Maintenance.
811121...................  Automotive Body, Paint and     ..............
                            Interior Repair and                  ...$5.0
                            Maintenance.
811122...................  Automotive Glass Replacement   ..............
                            Shops.                               ...$5.0
811191...................  Automotive Oil Change and      ..............
                            Lubrication Shops.                   ...$5.0
811192...................  Car Washes...................  ..............
                                                                 ...$5.0
811198...................  All Other Automotive Repair    ..............
                            and Maintenance.                     ...$5.0
811211...................  Consumer Electronics Repair    ..............
                            and Maintenance.                     ...$5.0
811212...................  Computer and Office Machine    ..............
                            Repair and Maintenance.               .$18.0
811213...................  Communication Equipment        ..............
                            Repair and Maintenance.              ...$5.0
811219...................  Other Electronic and           ..............
                            Precision Equipment Repair           ...$5.0
                            and Maintenance.

[[Page 57284]]

811310...................  Commercial and Industrial
                            Machinery and Equipment       ..............
                            (except Automotive and               ...$5.0
                            Electronic) Repair and
                             Maintenance................
811411...................  Home and Garden Equipment      ..............
                            Repair and Maintenance.              ...$5.0
811412...................  Appliance Repair and           ..............
                            Maintenance.                         ...$5.0
811420...................  Reupholstery and Furniture     ..............
                            Repair.                              ...$5.0
811430...................  Footwear and Leather Goods     ..............
                            Repair.                              ...$5.0
811490...................  Other Personal and Household   ..............
                            Goods Repair and Maintenance.        ...$5.0
------------------------------------------------------------------------
             Subsector 812 -- Personal and Laundry Services
------------------------------------------------------------------------
812111...................  Barber Shops.................  ..............
                                                                 ...$5.0
812112...................  Beauty Salons................  ..............
                                                                 ...$5.0
812113...................  Nail Salons..................  ..............
                                                                 ...$5.0
812191...................  Diet and Weight Reducing       ..............
                            Centers.                             ...$5.0
812199...................  Other Personal Care Services.  ..............
                                                                 ...$5.0
812210...................  Funeral Homes and Funeral      ..............
                            Services.                            ...$5.0
812220...................  Cemeteries and Crematories...  ..............
                                                                 ...$5.0
812310...................  Coin-Operated Laundries and    ..............
                            Drycleaners.                         ...$5.0
812320...................  Drycleaning and Laundry        ..............
                            Services (except Coin-               ...$3.5
                            Operated).
812331...................  Linen Supply.................  ..............
                                                                  .$10.5
812332...................  Industrial Launderers........  ..............
                                                                  .$10.5
812391...................  Garment Pressing, and Agents   ..............
                            for Laundries.                       ...$5.0
812399...................  All Other Laundry Services...  ..............
                                                                 ...$5.0
812910...................  Pet Care (except Veterinary)   ..............
                            Services.                            ...$5.0
812921...................  Photo Finishing Laboratories   ..............
                            (except One-Hour).                   ...$5.0
812922...................  One-Hour Photo Finishing.....  ..............
                                                                 ...$5.0
812930...................  Parking Lots and Garages.....  ..............
                                                                 ...$5.0
812990...................  All Other Personal Services..  ..............
                                                                 ...$5.0
------------------------------------------------------------------------
Subsector 813 -- Religious, Grantmaking, Civic, Professional and Similar
                              Organizations
------------------------------------------------------------------------
813110...................  Religious Organizations......  ..............
                                                                 ...$5.0
813211...................  Grantmaking Foundations......  ..............
                                                                 ...$5.0
813212...................  Voluntary Health               ..............
                            Organizations.                       ...$5.0
813219...................  Other Grantmaking and Giving   ..............
                            Services.                            ...$5.0
813311...................  Human Rights Organizations...  ..............
                                                                 ...$5.0
813312...................  Environment, Conservation and  ..............
                            Wildlife Organizations.              ...$5.0
813319...................  Other Social Advocacy          ..............
                            Organizations.                       ...$5.0
813410...................  Civic and Social               ..............
                            Organizations.                       ...$5.0
813910...................  Business Associations........  ..............
                                                                 ...$5.0
813920...................  Professional Organizations...  ..............
                                                                 ...$5.0
813930...................  Labor Unions and Similar       ..............
                            Labor Organizations.                 ...$5.0
813940...................  Political Organizations......  ..............
                                                                 ...$5.0
813990...................  Other Similar Organizations    ..............
                            (except Business,                    ...$5.0
                            Professional, Labor, and
                            Political Organizations).
------------------------------------------------------------------------

Footnotes

[As noted at the head of the table in the Supplementary Information 
above, the following footnotes relate only to SBA's proposed size 
standards. Footnotes to existing size standards follow the table of 
size standards in the Supplementary Information above.]

    1. NAICS codes 221111, 221112, 221113, 221119, 221121, 221122 -- 
A firm is small if, including its affiliates, it is primarily 
engaged in the generation, transmission, and/or distribution of 
electric energy for sale and its total electric output for the 
preceding fiscal year did not exceed 4 million megawatt hours.
    2. NAICS code 23499 -- Dredging: To be considered small for 
purposes of Government procurement, a firm must perform at least 40 
percent of the volume dredged with its own equipment or equipment 
owned by another small dredging concern.
    3. NAICS code 311421 -- For purposes of Government procurement 
for food canning and preserving, the standard of 500 employees 
excludes agricultural labor as defined in 3306(k) of the Internal 
Revenue Code, 26 U.S.C. 3306(k).
    4. NAICS code 32411 -- For purposes of Government procurement, 
the firm may not have more than 1,500 employees nor more than 75,000 
barrels per day capacity of petroleum-based inputs, including crude 
oil or bona fide feedstocks. Capacity includes owned or leased 
facilities as well as facilities under a processing agreement or an 
arrangement such as an exchange agreement or a throughput. The total 
product to be delivered under the contract must be at least 90 
percent refined by the successful bidder from either crude oil or 
bona fide feedstocks.
    5. NAICS code 326211 -- For Government procurement, a firm is 
small for bidding on a contract for pneumatic tires within Census 
Classification codes 30111 and 30112, provided that:
    (a) The value of tires within Census Classification codes 30111 
and 30112 which it manufactured in the United States during the 
previous calendar year is more than 50 percent of the value of its 
total worldwide manufacture,
    (b) the value of pneumatic tires within Census Classification 
codes 30111 and 30112 comprising its total worldwide manufacture 
during the preceding calendar year was less than 5 percent of the 
value of all such tires manufactured in the United States during 
that period, and
    (c) the value of the principal product which it manufactured or 
otherwise produced, or sold worldwide during the

[[Page 57285]]

preceding calendar year is less than 10 percent of the total value 
of such products manufactured or otherwise produced or sold in the 
United States during that period.
    6. NAICS Subsectors 333, 334, 335 and 336 -- For rebuilding 
machinery or equipment on a factory basis, or equivalent, use the 
NAICS code for a newly manufactured product. Concerns performing 
major rebuilding or overhaul activities do not necessarily have to 
meet the criteria for being a ``manufacturer'' although the 
activities may be classified under a manufacturing NAICS code. 
Ordinary repair services or preservation are not considered 
rebuilding.
    7. NAICS code 336413 -- Contracts for the rebuilding or overhaul 
of aircraft ground support equipment on a contract basis are 
classified under NAICS code 336413.
    8. NAICS Codes 52211, 52212, 52213, 52219, 52221 and 52293 -- A 
financial institution's assets are determined by averaging the 
assets reported on its four quarterly financial statements for the 
preceding year. ``Assets'' for the purposes of this size standard 
means the assets defined according to the Federal Financial 
Institutions Examination Council 034 call report form.
    9. NAICS code 53119 -- Leasing of building space to the Federal 
Government by Owners: For Government procurement, a size standard of 
$15.0 million in gross receipts applies to the owners of building 
space leased to the Federal Government. The standard does not apply 
to an agent.
    10. NAICS codes 53121, 531311, 531312, 53139, 54181, 56151, 
56192 -- As measured by total revenues, but excluding funds received 
in trust for an unaffiliated third party, such as bookings or sales 
subject to commissions. The commissions received are included as 
revenue.
    11. NAICS code 54171 -- For research and development contracts 
requiring the delivery of a manufactured product, the appropriate 
size standard is that of the manufacturing industry.
    (a) ``Research and Development'' means laboratory or other 
physical research and development. It does not include economic, 
educational, engineering, operations, systems, or other nonphysical 
research; or computer programming, data processing, commercial and/
or medical laboratory testing.
    (b) For purposes of the Small Business Innovation Research 
(SBIR) program only, a different definition has been established by 
law. See Sec. 121.701 of these regulations.
    (c) ``Research and Development'' for guided missiles and space 
vehicles includes evaluations and simulation, and other services 
requiring thorough knowledge of complete missiles and spacecraft.
    12. NAICS code 56121 -- Facilities Support Services, a component 
of NAICS 56121, includes establishments, not classified elsewhere, 
which provide overall management and personnel to perform a variety 
of related support services in operating a complete facility in or 
around a specific building, or within another business or Government 
establishment. Facilities management means furnishing three or more 
personnel supply services which may include, but are not limited to 
secretarial services, typists, word processing, maintaining files 
and/or libraries, telephone answering, switchboard operation, 
reproduction or mimeograph service, mailing service, writers, 
bookkeeping, financial or business management, public relations, 
conference planning, minor office equipment maintenance and repair, 
use of information systems (not programming), word processing, 
travel arrangements, maintaining files and/or libraries.
    13. Subsector 235 (Special Trade Contractors), NAICS code 23599 
(All Other Special Trade Contractors), and NAICS code 56121 
(Facilities Support Services) -- Base Maintenance:
    (a) If one of the activities of base maintenance, as defined in 
paragraph b) (below in this endnote) can be identified with a 
separate industry and that activity (or industry) accounts for 50 
percent or more of the value of an entire contract, then the proper 
size standard is that of the particular industry, and not the base 
maintenance size standard.
    (b) ``Base Maintenance'' requires the performance of three or 
more separate activities in the areas of service or special trade 
construction industries. If services are performed, these activities 
must each be in a separate NAICS code including, but not limited to, 
Janitorial and Custodial Service, Fire Prevention Service, Messenger 
Service, Commissary Service, Protective Guard Service, and Grounds 
Maintenance and Landscaping Service. If the contract requires the 
use of special trade contractors (plumbing, painting, plastering, 
carpentry, etc.), all such special trade construction activities are 
considered a single activity and classified as Base Housing 
Maintenance. Since Base Housing Maintenance is only one activity, 
two additional activities are required for a contract to be 
classified as ``Base Maintenance.''
    14. NAICS 56291 -- Environmental Remediation Services:
    (a) For SBA assistance as a small business concern in the 
industry of Environmental Remediation Services, other than for 
Government procurement, a concern must be engaged primarily in 
furnishing a range of services for the remediation of a contaminated 
environment to an acceptable condition including, but not limited 
to, preliminary assessment, site inspection, testing, remedial 
investigation, feasibility studies, remedial design, containment, 
remedial action, removal of contaminated materials, storage of 
contaminated materials and security and site closeouts. If one of 
such activities accounts for 50 percent or more of a concern's total 
revenues, employees, or other related factors, the concern's primary 
industry is that of the particular industry and not the 
Environmental Remediation Services Industry.
    (b) For purposes of classifying a Government procurement as 
Environmental Remediation Services, the general purpose of the 
procurement must be to restore a contaminated environment and also 
the procurement must be composed of activities in three or more 
separate industries with separate NAICS codes or, in some instances 
(e.g., engineering), smaller sub-components of NAICS codes with 
separate, distinct size standards. These activities may include, but 
are not limited to, separate activities in industries such as: Heavy 
Construction; Special Trade Construction; Engineering Services; 
Architectural Services; Management Services; Refuse Systems; 
Sanitary Services, Not Elsewhere Classified; Local Trucking Without 
Storage; Testing Laboratories; and Commercial, Physical and 
Biological Research. If any activity in the procurement can be 
identified with a separate NAICS code, or component of a code with a 
separate distinct size standard, and that industry accounts for 50 
percent or more of the value of the entire procurement, then the 
proper size standard is the one for that particular industry, and 
not the Environmental Remediation Service size standard.

Sec. 121.402  [Amended]

    4. Amend Sec. 121.402 as follows:
    a. In paragraph (a) and (d) replace the acronym ``SIC'' with the 
acronym ``NAICS''.
    b. In paragraph (b) replace all ``SIC'' acronyms with ``NAICS'' and 
in the second sentence, add ``United States'' after the first NAICS 
acronym.
    c. In paragraph (c) replace all ``SIC'' acronyms with the acronym 
``NAICS'' and replace the word ``a'' before the second NAICS acronym 
with the word ``an''.
    d. In paragraph (e) replace the words ``a SIC'' with ``an NAICS''.

Sec. 121.403  [Amended]

    5. In Sec. 121.403, replace the acronym ``SIC'' in the heading and 
the first sentence with the acronym ``NAICS''.

Sec. 121.406  [Amended]

    6. In paragraph (c)(1) of Sec. 121.406, replace the acronym ``SIC'' 
with the acronym ``NAICS''.

Sec. 121.409  [Amended]

    7. In Sec. 121.409, replace the acronym ``SIC'' with the acronym 
``NAICS''.

Sec. 121.410  [Amended]

    8. In the last sentence of paragraph (a) of Sec. 121.410, remove 
the phrase ``SIC code 8711'' and replace it with ``NAICS code 54133''.

Sec. 121.603  [Amended]

    9. In paragraph (a) of Sec. 121.603, replace the acronym ``SIC'' 
with the acronym ``NAICS''.

Sec. 121.1102  [Amended]

    10. In Sec. 121.1102, replace the acronym ``SIC'' in the heading 
and the text with the acronym ``NAICS''.

Sec. 121.1103  [Amended]

    11. Amend Sec. 121.1103 as follows:

[[Page 57286]]

    a. In the heading and the first sentence of paragraph (a), replace 
the phrase ``a SIC'' with ``an NAICS''.
    b. In paragraph (b), replace the acronym ``SIC'' with the acronym 
``NAICS''.

Sec. 121.1202  [Amended]

    12. In paragraph (d) Sec. 121.1202, replace the phrase ``a four-
digit'' with ``an NAICS'' and replace the acronym ``SIC'' with 
``NAICS''.

Sec. 121.1204  [Amended]

    13. In paragraphs (a)(3) and (b)(1)(ii) of Sec. 121.1204, replace 
the acronym ``SIC'' with the acronym ``NAICS''.

    Dated: July 30, 1999.
Aida Alvarez,
Administrator.
[FR Doc. 99-25231 Filed 10-21-99; 8:45 am]
BILLING CODE 8025-01-P