U.S. DEPARTMENT OF COMMERCE

Bureau of Economic Analysis

GUIDE TO INDUSTRY

CLASSIFICATIONS FOR

INTERNATIONAL SURVEYS,

2007

Industry classifications adapted from the 2007

North American Industry Classification System

(NAICS)
INDUSTRY CLASSIFICATIONS

The international surveys industry (ISI) classifications described here are to be used whencompleting the industry classifications items in BEA’s surveys of direct investment and services.The classifications and their code numbers were adapted by BEA from the 2007 North AmericanIndustry Classification System (hereafter referred to as the “2007 NAICS”). Industry classifications in the previous version of this guide were adapted from the 2002 North AmericanIndustry Classification System.Changes to ISI codes

Reflecting the changes made to the NAICS for 2007, the new 2007 ISI classifications differsignificantly from the 2002 ISI classifications for the Information sector. In addition, minorchanges were made to certain activities included in a few industries within the Agriculture,Manufacturing, and Services sectors. If you have activities in these sectors, please classifythem carefully using the new ISI codes. The table on the next page summarizes the changesfor all sectors. For additional information, refer to the detailed description of the ISI codesthat follow in this guide and in the 2007 NAICS manual.As noted above, the Information sector’s 2007 ISI classifications differ significantly from its

2002 ISI classifications. In particular, activities that were previously covered by ISI codes5161 (Internet publishing and broadcasting), 5173 (telecommunications resellers), 5175 (cableand other program distribution), and 5181 (Internet service providers and web searchportals) have been moved to other ISI codes in the sector. These changes were made so thatISI classifications reflect the infrastructure used rather than the product offered.

For reporting on BEA surveys, 201 individual ISI classifications were adapted from the 2007NAICS, and each has been assigned a four-digit numerical code. (The previously used 2002 ISIclassifications had 205 four-digit codes.) The titles of some ISI classifications, by themselves,may not be sufficiently descriptive to classify certain activities. More information on the contentof each classification is provided in the detailed definitions that follow. For some classifications,a “NOTE” given after the definition lists closely related activities and ISI codes NOT included inthe classification being defined.
Activity that is reclassified

From: 2002 International Surveys 

Industry

To: 2007 International Surveys 

Industry

Name Code

Algae, seaweed, and other aquaculture production

Name Code

Crop production 1110 

(part)

Animal production 1120 

(part)

AGRICULTURE

MANUFACTURING

Cut and sew embroidery contractors

Apparel manufacturing 3150

(part)

Textile product mills 3140 

(part)

Inflatable plastics boats manufacturing

Plastics products manufacturing 3261

(part)

Ship and boat building 3366 

(part)

Inflatable rubber boats manufacturing

Rubber products manufacturing 3262

(part)

Ship and boat building 3366 

(part)

Communications signal testing and evaluation equipment manufacturing

Communications equipment manufacturing

3342(part)

Navigational, measuring, electromedical, and control instruments manufacturing

3345(part)

Laboratory distilling equipment manufacturing

Medical equipment and supplies manufacturing

3391(part)

Industrial machinery manufacturing

3332 (part) cturing

Ventilation, heating, air-conditioning, and commercial refrigeration equipment manufacturing

3334 (part)

Laboratory freezers manufacturing
SUMMARY OF INDUSTRY CLASSIFICATIONS

AGRICULTURE, FORESTRY,

FISHING, AND HUNTING 

MINING, QUARRYING, AND OIL 

AND GAS EXTRACTION

1110 Crop production 1120 Animal production 1130 Forestry and logging 1140 Fishing, hunting, and trapping 2111 Oil and gas extraction 2121 Coal 2123 Nonmetallic minerals 2124 Iron ores 2125 Gold and silver ores 2126 Copper, nickel, lead, and zinc ores2127 Other metal ores 1150 Support activities for agriculture 

and forestry 

CONSTRUCTION 

2132 Support activities for oil and gas

operations 

2133 Support activities for mining,

except for oil and gasoperations

2211 Electric power generation,

transmission, and distribution

2360 Construction of buildings 2380 Specialty trade contractors 2370 Heavy and civil engineering

construction 

3259 Other chemical products and

preparations 

3256 Soap, cleaning compounds, and

toilet preparations 

3261 Plastics products 3262 Rubber products 3271 Clay products and refractories 3272 Glass and glass products 3273 Cement and concrete products3274 Lime and gypsum products 3279 Other nonmetallic mineral

products 

3311 Iron and steel mills and

ferroalloys 

3312 Steel products from purchased

steel 

3313 Alumina and aluminum

production and processing 

3314 Nonferrous metal (except

aluminum) production andprocessing 

3315 Foundries 3321 Forging and stamping 3322 Cutlery and handtools 3324 Boilers, tanks, and shipping

containers 

3325 Hardware 3326 Spring and wire products 3327 Machine shops; turned products;

and screws, nuts, and bolts 

3328 Coating, engraving, heat treating,

and allied activities 

3329 Other fabricated metal products3331 Agriculture, construction, and

mining machinery 

WHOLESALE TRADE 

4231 Motor vehicles and motor vehicle

parts and supplies merchantwholesalers 

MERCHANT WHOLESALERS, 

DURABLE GOODS 

UTILITIES

2212 Natural gas distribution 2213 Water, sewage, and other systems

3323 Architectural and structural metals

MERCHANT WHOLESALERS,

NONDURABLE GOODS 

4241 Paper and paper product

merchant wholesalers 

4232 Furniture and home furnishing

merchant wholesalers

4233 Lumber and other construction

materials merchant wholesalers

4234 Professional and commercial

equipment and suppliesmerchant wholesalers 

4235 Metal and mineral (except

petroleum) merchantwholesalers 

4236 Electrical and electronic goods

merchant wholesalers 

4237 Hardware, and plumbing and

heating equipment and suppliesmerchant wholesalers 

4238 Machinery, equipment, and

supplies merchant wholesalers 

4239 Miscellaneous durable goods

merchant wholesalers 

4242 Drugs and druggists’ sundries

merchant wholesalers 

4243 Apparel, piece goods, and notions

merchant wholesalers 

4244 Grocery and related product

3255 Paints, coatings, and adhesives 
SUMMARY OF INDUSTRY CLASSIFICATIONS – Continued

TRANSPORTATION AND

WAREHOUSING

4810 Air transportation4821 Rail transportation 4833 Petroleum tanker operations4839 Other water transportation 4840 Truck transportation 4850 Transit and ground passenger

transportation 

4863 Pipeline transportation of crude

oil, refined petroleum products,and natural gas 

4868 Other pipeline transportation 4870 Scenic and sightseeing

transportation 

4920 Couriers and messengers 4932 Petroleum storage for hire 4880 Support activities for

transportation

4939 Other warehousing and storage5111 Newspaper, periodical, book, and

directory publishers 

INFORMATION 

5112 Software publishers 5121 Motion picture and video

industries 

5122 Sound recording industries 5151 Radio and television broadcasting5152 Cable and other subscription

programming 

5171 Wired telecommunications

carriers 

5172 Wireless telecommunications

carriers (except satellite) 

5174 Satellite telecommunications 

REAL ESTATE AND RENTAL AND

LEASING 

5310 Real estate 

PROFESSIONAL, SCIENTIFIC, AND

TECHNICAL SERVICES 

5411 Legal services 5321 Automotive equipment rental and

leasing 

5329 Other rental and leasing services 5331 Lessors of nonfinancial intangible

assets (except copyrightedworks) 

5412 Accounting, tax preparation,

bookkeeping, and payrollservices 

5413 Architectural, engineering, and

related services 

5414 Specialized design services 5415 Computer systems design and

related services 

5416 Management, scientific, and

technical consulting services 

5417 Scientific research and

development services 

5418 Advertising, public relations, and

related services 

5419 Other professional, scientific, and

technical services 

MANAGEMENT OF COMPANIES

AND ENTERPRISES 

5512 Holding companies, except bank

holding companies 

5513 Corporate, subsidiary, and

ARTS, ENTERTAINMENT, AND

RECREATION 

7110 Performing arts, spectator sports,

and related industries 

7121 Museums, historical sites, and

similar institutions 

7130 Amusement, gambling, and

recreation industries 

ACCOMMODATION AND FOOD

SERVICES 

7210 Accommodation 7220 Food services and drinking places 

OTHER SERVICES 

8110 Repair and maintenance 8120 Personal and laundry services 8130 Religious, grantmaking, civic,

professional, and similarorganizations 

PUBLIC ADMINISTRATION

9200 Public administration
AGRICULTURE, FORESTRY, FISHING, AND HUNTING 

The agriculture, forestry, fishing, and hunting sector (ISI codes 1110-1150) comprises businesses that are engaged ingrowing crops, raising animals, harvesting timber, and harvesting fish and other animals from a farm, ranch, or theirnatural habitats. The sector distinguishes two basic activities: agricultural production and agricultural supportactivities. Agricultural production includes businesses performing the complete farm or ranch operation, such as farmowner-operators, tenant farm operators, and sharecroppers. Agricultural support activities include businesses thatperform one or more activities associated with farm operation, such as soil preparation, planting, harvesting, andmanagement, on a contract or fee basis. 1110 Crop production 

(2007 NAICS code 111) Businesses engaged in growing crops for food and fiber. Examples of such crops are: 

Corn Cotton Dry peas and beans Fruits and tree nuts Maple sap Mushrooms 

Also included are nursery, tree (with growth cycles of 10 years or less), and floriculture production. 

Potatoes Soybeans and other oilseeds Sugarcane and sugarbeets Tobacco Vegetables and melons Wheat 

NOTE – Managing farms without owning and/or operating the farms is classified in ISI code 1150. 

1120 Animal production 

(2007 NAICS code 112) 

Businesses that raise or fatten animals or sell animal products. Examples of businesses in, or products of, this industry are: 

Beef cattle ranches, farms, and feedlots Dairy cattle and milk production Farm-raised fish Fur-bearing animals 

NOTE – The catching or taking of fish from their natural habitat is classified in ISI code 1140. 

Hog and pig farms Horses Poultry and egg products 

1130 Forestry and logging 
The mining, quarrying, and oil and gas extraction sector (ISI codes 2111–2133) comprises businesses that extractnaturally occurring mineral solids, such as coal and ores; liquid minerals, such as crude petroleum; and gases,such as natural gas. The term mining is used in the broad sense to include quarrying, well operations, crushing,washing, and other operations performed at the mine site. This sector consists of two basic activities: (1) mineoperation and (2) mining support activities. Mine operations are classified according to the natural resourcemined. Businesses that mine, but further process the mined materials into a finished product, are classified inmanufacturing. For example, a business operating a granite quarry, producing dimension stone, and furthershaping the dimension stone into building stone would be classified in manufacturing.2111

Businesses engaged in operating oil and gas field properties, including all activities in the preparation of oil and gasup to the point of shipment from the producing property. Includes businesses that operate oil and gas wells for otherson a contract or fee basis.Examples of activities in the industry are:

Drilling, completing, and equipping wells Exploring for crude petroleum and natural gas Mining and extraction of oil from oil shale and oil sands 

NOTE – Crude petroleum extraction combined with refining is classified in ISI code 3242.

2121 

Businesses engaged in developing mine sites for, or in mining, and preparing (crushing, screening, washing, sizing,etc.) the following minerals:

Anthracite Bituminous coal Lignite

NOTE – The production of coal fuel briquettes and packed fuel is classified in ISI code 3244.

2123 

MINING, QUARRYING, AND OIL AND GAS EXTRACTION

Oil and gas extraction(2007 NAICS code 211)

Operating separators, emulsion breakers, and desilting equipment Producing natural gas and recovering hydrocarbon liquids of oil from oil and gas field gases

Coal(2007 NAICS code 2121)(2007 NAICS code 2123)Nonmetallic minerals
2126

Businesses engaged in developing mine sites, or in mining, and preparing (crushing, screening, washing, sizing, etc.)ores valued chiefly for their copper, nickel, lead, or zinc content. The transformation of these ores into concentrates isalso included in this industry.NOTE – Refining copper concentrates is classified in ISI code 3314.

2127 

Businesses engaged in developing mine sites, or in mining, and preparing (crushing, screening, washing, sizing, etc.)other metal ores such as:

Antimony Columbium Ilmenite Magnesium 

NOTE – Enriching uranium is classified in ISI code 3251.

2132 

Businesses engaged in performing oil or gas field services, for others, on a contract or fee basis.Examples of services provided in this industry are:

Drilling wells for oil or gas field operations Exploration Grading and building foundations at well locations Well surveying

NOTE – Complete responsibility for operating oil and gas wells for others on a contract or fee basis is classified in 

ISI code 2111.

Site preparation and related construction activities is classified in ISI code 2380.Performing geophysical surveying services for oil and gas on a contract or fee basis is classified in 

ISI code 5413.

2133 

MINING, QUARRYING, AND OIL AND GAS EXTRACTION – Continued

Copper, nickel, lead, and zinc ores (2007 NAICS code 21223) Support activities for oil and gas operations(2007 NAICS code 213111 and 213112)Support activities for mining, except oil and gas operations(2007 NAICS code 2131 except for 213111 and 213112)

Molybdenum Tungsten Uranium-radium-vanadium

Other metal ores(2007 NAICS code 21229)
UTILITIES – Continued

2213 

Businesses engaged in operating water treatment plants and/or operating water supply systems, operating sewersystems, or sewage treatment facilities that collect, treat, and dispose of waste.NOTE – Water, sewage, and other systems(2007 NAICS code 2213)

CONSTRUCTION

The construction sector (ISI codes 2360–2380) comprises businesses engaged in the construction of buildings orengineering projects (e.g., highways and utility systems). Work performed includes new work, additions,alterations, or maintenance and repairs. This sector includes businesses engaged in the preparation of sites fornew construction and businesses engaged in the subdividing of land for sale as building sites.Construction performed by a business primarily engaged in an activity other than construction, for its ownaccount and use, and by its own employees (force construction), is excluded from this industry, and is classifiedaccording to the principle activity of the business.2360 

Businesses in this industry are primarily responsible for the construction of buildings. The work performed mayinclude new work, additions, alterations, or maintenance and repairs. Part or all of the production work may besubcontracted to other construction businesses.Examples of construction products of this industry are:

Commercial buildingsIndustrial buildings Industrial non-building structures, such as incineratorsResidential buildings

2370 

Businesses whose primary activity is the construction of entire engineering projects (e.g., highways and dams) andspecialty trade contractors, whose primary activity is the production of a specific component for such projects. The

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Construction of buildings(2007 NAICS code 236)Heavy and civil engineering construction(2007 NAICS code 237)

Operating waste treatment or disposal facilities (other than sewer systems or sewage treatment facilities) are

classified in ISI code 5620.
MANUFACTURING

The manufacturing sector (ISI codes 3111–3399) comprises businesses engaged in the mechanical, physical, orchemical transformation of materials, substances, or components into new products. The assembling ofcomponent parts of manufactured products is considered manufacturing, except in cases where the activity isclassified in Construction (e.g., structures).Manufacturing businesses acquire materials that are products of agriculture, forestry, fishing, mining, andquarrying as well as products of other manufacturing businesses. A business may process the materials itself ormay contract with another manufacturer to perform the processing on materials which they provide to the othermanufacturer. Both types of businesses are included in manufacturing.The product produced by a manufacturer may be finished for final consumption or it may be a material input foran entity engaged in further manufacturing. For example, the product of an alumina refinery is the input used inthe primary production of aluminum; primary aluminum is the input to an aluminum wire drawing plant; andaluminum wire is the input for a fabricated wire product manufacturer.Some borderline activities that are classified in manufacturing are:

Apparel jobbing (assigning of materials to contract factories 

or shops for fabrication or other contract operations) as well as contracting on materials owned by others 

Some borderline activities that are not classified in manufacturing are:

Logging is classified in Agriculture, Forestry, Fishing, and Hunting (ISI codes 1110–1150).The dressing and beneficiating of ores is classified in Mining, Quarrying, and Oil and Gas Extraction (ISI codes 2111–2133).Aircraft and aerospace research and development Lapidary work for the trade Machine shop work 

Mass production of computer software 

or video tapes from a master copy 

Milk bottling and pasteurizing Printing and related support activities Ready-mixed concrete production Rebuilding machinery, but not repairing 

(i.e., automotive parts) 

Ship repair and renovation Tire retreading Wood preserving

Fabricating signs and advertising displays Fresh fish packaging (oyster shucking, fish filleting) Electroplating, plating, metal heat treating, and 

polishing for the trade

Within the manufacturing sector, the individual industries generally reflect distinct production processes relatedto material inputs, production equipment, and employee skills. In the machinery area, where assembling is a keyactivity, parts and accessories for manufactured products are classified in the industry of the finishedmanufactured item when they are made for sale separately. For example, a replacement refrigerator door wouldbe classified with refrigerators and an attachment for a piece of metal working machinery would be classifiedwith metal working machinery. However, components and inputs from other manufacturers are classified basedon the production function of the component manufacturer.
MANUFACTURING – Continued

3113 

(2007 NAICS code 3113)Businesses that process agricultural inputs such as sugar cane, beet, and cacao to manufacture sugars,chocolates, or confectioneries and businesses that further process purchased sugar and chocolate.Examples of businesses in, or products of, this industry are:

CandyChewing gumChocolateConfectioneries

Sugars, such as cane and beet

NOTE –

3114 

(2007 NAICS code 3114)Businesses engaged in manufacturing frozen foods of vegetable or animal origins or in manufacturingcanned, pickled and dried fruits, vegetables, and specialty foods.Examples of products of this industry are:

Canned baby foods Canned fruits, juices and vegetables Canned (non-seafood) soups Catsup, salsa, barbeque, and other 

tomato-based sauces 

NOTE – Sugar and confectionery products

Granola bars

MolassesRetail candy stores, if confectioneries 

are manufactured on the premises, and are not for immediate consumption

Manufacturing: Maple syrup is classified in ISI code 1110.Corn sweeteners by wet milling corn is classified in ISI code 3112. Sweetening syrups from corn syrup is classified in ISI code 3119.Artificial sweeteners is classified in ISI code 3251.

Fruit and vegetable preserving and specialty foods

Frozen or canned dairy products are classified in ISI code 3115. Frozen or canned meat products are classified in ISI code 3116. Frozen or canned seafood soups and products are classified in ISI code 3117Manufacturing: 

Frozen food specialties such as dinners, entrees, 

and side dishes 

Dried and dehydrated fruits and vegetables Dry soup mixes and bouillon made in dehydration plants

Frozen fruits, juices, and vegetables Frozen waffles, pancakes, and french toast Frozen whipped toppings Jams and jellies Pickled fruits and vegetables
MANUFACTURING – Continued

3117 

Examples of processes of this industry are:

Canning seafood (including soup)Fresh and frozen seafood processing

3118 

Examples of products of this industry are:

Breads and other bakery products, from "retail" 

bakeries, if the goods are manufactured on the premises, and are not for immediate on the premises consumption 

NOTE – 

Retailing bakery products manufactured elsewhere, not for immediate consumption is classified in

ISI code 4450.

3119 

Examples of products of this industry are:

Coffee and tea

Seafood product preparation and packaging(2007 NAICS code 3117)Bakeries and tortillas (2007 NAICS code 3118)

Manufacturing:Canned pasta and tortillas and frozen tortillas is classified in ISI code 3114.Pretzels (except soft) and tortilla chips is classified in ISI code 3119.Fresh pasta is classified in ISI code 3119.Selling bakery products for immediate consumption on premises is classified in ISI code 7220.

Other food products(2007 NAICS code 3119)

Peanut butter

Dressings, mayonnaise, and other 

prepared sauces (except tomato based)

Flavoring syrups, concentrates, and extractsFresh pastas and pizzasNatural food colorings

Potato chips, corn chips, popcorn, pretzels 

(except soft), nuts and other snack foods

Powdered drink mixesSeasonings, extracts, and spicesDry pasta Flour mixes and dough mixes from purchased flour Soft pretzels Tortillas

Cookies and crackers Shucking and packing fresh shellfishSmoking, salting, and drying seafoods
MANUFACTURING – Continued

3130 

(2007 NAICS code 313)Businesses engaged in transforming a basic fiber (natural or synthetic) into a product, such as a yarn or fabric, whichis further manufactured into usable items, such as apparel, sheets and towels. The main processes in this industryinclude preparation and spinning of fiber, knitting or weaving of fabric, and the finishing of the product.Examples of businesses in this industry are:

Fabric coating millsFabric mills, broadwoven, narrow, and nonwoven

NOTE – 

3140 

(2007 NAICS code 314)Businesses engaged in producing non-apparel textile products using "cut and sew" processes, i.e., purchasing fabricand cutting and sewing the fabric to make the products. Includes businesses primarily engaged in adding decorativestitching such as embroidery on textile products, including apparel, on a contract or fee basis.Examples of businesses in, or products of, this industry are:

Carpet and rug millsCurtain and linen millsRope, cordage, and twine

NOTE – 

3150 

(2007 NAICS code 315)Businesses engaged in producing garments using "cut and sew" processes, i.e., purchasing fabric and cutting andsewing to make apparel; and the manufacture of apparel by first knitting a fabric and then cutting and sewing theTextile mills

Manufacturing: Textile products (except apparel) from purchased fabric is classified in ISI code 3140.Apparel from purchased fabric is classified in ISI code 3150.Artificial and synthetic fibers is classified in ISI code 3252.

Textile product mills

Manufacturing:Lace curtains on lace machines is classified in ISI code 3130.Luggage is classified in ISI code 3160.Canvas blinds and shades is classified in ISI code 3370.

Sheets and towelsTextile bag and canvas millsTire cord and tire fabric mills

Apparel

Lace manufacturersTextile and fabric finishing mills

Fiber, yarn, and thread mills
MANUFACTURING – Continued

3210 

(2007 NAICS code 321)Businesses engaged in the manufacturing of wood products from logs that are cut into bolts, planks, or boards thatthen may be further cut or shaped by lathes or other shaping tools. Processing may include sawing, planing, shaping,laminating, and assembly.Examples of products of this industry are:

Clothes pinsCork productsDowelsMillworkMobile homesPrefabricated wood buildings

NOTE – 

3221 

(2007 NAICS code 3221)Businesses engaged in the manufacture of pulp and paper, including newsprint and paperboard. Pulp is produced byseparating cellulose fibers from impurities in wood or other materials. Paper is produced by matting these fibers intoa sheet. Businesses that manufacture paper in combination with paper converting are classified in this industry.

3222 

(2007 NAICS code 3222)Businesses engaged in converting paper or paperboard, without manufacturing paper or paperboard. Converted

paper products are produced from paper and other materials by various cutting and shaping techniques. Processingmay include coating and laminating.Examples of products of this industry are:

Coated and laminated papers, including combinations of paper, plastics film, 

and metal foils for packaging purposes 

Wood products

Reconstituted woodSawmill productsTool handlesVeneers, plywood, and engineered wood productsWood trussesWood windows and doors

Pulp, paper, and paperboard millsConverted paper products

Corrugated and solid fiber boxes 

Manufacturing:Wood furniture frames is classified in ISI code 3370. Wood burial caskets is classified in ISI code 3399.
MANUFACTURING – Continued

3242 

(part of 2007 NAICS codes 211 and 32411)Businesses engaged in both extraction (operating oil and gas field properties) AND refining (separating crudepetroleum into component products through such techniques as fractionation, cracking, and distillation).NOTE – 

3243 

(part of 2007 NAICS code 32411)Businesses engaged in separating crude petroleum into component products through such techniques asfractionation, cracking, and distillation.Examples of products of this industry are:

Fuel oilsGasoline Jet fuelKerosene

NOTE – 

3244 

(2007 NAICS code 3241, except 32411)Businesses engaged in further processing of refined petroleum and coal products.Examples of products or processes of this industry are:

Asphalt and tar paving mixturesBrake fluidsPetroleum coke, not produced in petroleum refineriesPetroleum fuel briquettes, not produced in petroleum 

refineries

NOTE – Integrated petroleum refining and extraction

Crude petroleum extraction without refining is classified in ISI code 2111.

Petroleum refining without extraction

Crude petroleum extraction without refining is classified in ISI code 2111.Crude petroleum extraction combined with refining is classified in ISI code 3242.

Asphalt and other petroleum and coal products

Petroleum lubricating oils, greases, and waxes, not 

produced in petroleum refineries

Roofing cements and coatings from refined petroleumSaturating purchased mats and felts with asphalt 

or tar

Manufacturing:Paper mats and felts and saturating them with asphalt or tar is classified in 

ISI code 3221.

Petrochemicals from refined petroleum is classified in ISI code 3251.Synthetic lubricating oils and greases is classified in ISI code 3259.
MANUFACTURING – Continued

3254 

(2007 NAICS code 3254)Businesses engaged in one or more of the following activities: (1) manufacturing biological and medicinal products;(2) processing (grading, grinding and milling) botanical drugs and herbs; (3) isolating active medicinal principals frombotanical drugs and herbs; and (4) manufacturing pharmaceutical products intended for internal and externalconsumption in such forms as ampules, tablets, capsules, vials, ointments, powders, solutions, and suspensions.Examples of products of this industry are:

AlkaloidsAntibioticsBlood derivativesBotanicals

3255 

(2007 NAICS code 3255)Businesses engaged in mixing pigments, solvents, and binders into paints, stains, and other coatings and/ormanufacturing allied paint products and adhesives.Examples of products of this industry are:

Caulking compoundsEnamelsGlues

Pharmaceuticals and medicines

Endocrine substancesIn vitro and in vivo diagnosticsVaccinesVitamins

Paints, coatings, and adhesives

Paint and varnish removersVarnishes, lacquers, and shellacsWood sealers and preservers

3253 Pesticides, fertilizers, and other agricultural chemicals

(2007 NAICS code 3253)Businesses engaged in manufacturing nitrogenous or phosphatic materials and mixing those ingredients intofertilizers or mixing ingredients produced elsewhere into fertilizers, or formulating and preparing agricultural andhousehold pest control chemicals.Examples of products of this industry are:

Ammonia fertilizersCompost and potting soilHerbicidesInsecticides

NOTE – Manufacturing nitrogenous or phosphatic materials not for use as fertilizers is classified in ISI code 3251.

Plant hormonesUrea
MANUFACTURING – Continued

3262 

(2007 NAICS code 3262)Businesses engaged in processing natural, synthetic, or reclaimed rubber materials into intermediate or final productsusing processes such as vulcanizing, cementing, molding, extruding, and lathe-cutting.Examples of products or processes of this industry are:

Latex foamProphylacticsRebuilding and retreading tiresRubber and plastics hoses and beltingRubber floor mats and stair treads

NOTE – 

Repairing tires is classified in ISI code 8110.

Rubber products

Manufacturing: Rubber footwear is classified in ISI code 3160.Rubber gaskets, packing, and sealing devices is classified in ISI code 3399.

Rubber medical sundriesTire repair materialsTires and inner tubes from natural and synthetic rubberTread rubber

3261 

(2007 NAICS code 3261)Businesses engaged in the processing of new or spent (recycled) plastics resins into intermediate or final products,using such processes as compression molding, extrusion molding, injection molding, blow molding, and casting.Examples of products of this industry are:

Laminated plastics plates, sheets, and shapesPlastics bottlesPlastics cups and dinnerwarePlastics pipes and fittingsPlastics plumbing fixtures, such as bathtubs 

and shower stalls

Plastics products

Plastics resilient floor coveringsPolystyrene and urethane foamUnsupported plastics films, sheets, and bagsUnsupported plastics profile shapes, such as rods 

and tubes

Vinyl windows and frames

NOTE – Manufacturing: 

Plastics footwear is classified in ISI code 3160.Coated paper is classified in ISI code 3222.Plastics hoses is classified in ISI code 3262.Plastics furniture parts is classified in ISI code 3370.Assembling plastics components into plumbing fixture fittings such as faucets is classified in ISI code 3329.
MANUFACTURING – Continued

3274 

(2007 NAICS code 3274)Businesses engaged in manufacturing lime from mined, quarried, collected, or purchased calcitic or dolomiticlimestone or other calcareous material and businesses engaged in manufacturing gypsum products from mined,quarried, or purchased gypsum.Examples of products of this industry are:

LimePlasterPlasterboardWallboard

3279 

(2007 NAICS code 3279)Examples of products of this industry are:

Abrasives and abrasive productsCut stone and stone productsDry mixed concreteFiberglass insulation

Lime and gypsum productsOther nonmetallic mineral products

Mica productsMineral woolPapier-macheSynthetic gemstones

3273 

(2007 NAICS code 3273)Businesses engaged in manufacturing hydraulic cement from mined, quarried, manufactured, or purchased lime andbusinesses engaged in manufacturing concrete from mined, quarried, or purchased sand and gravel.Examples of products of this industry are:

Concrete brick and blockConcrete pipePortland cementReady-mix concrete 

NOTE –Cement and concrete products

Manufacturing: Lime is classified in ISI code 3274. Dry mixed concrete is classified in ISI code 3279.
MANUFACTURING – Continued

3315 

(2007 NAICS code 3315)Businesses engaged in pouring molten metal into molds or dies to form castings. Foundries may clean and deburrthe castings they manufacture. More involved processes, such as tapping, threading, milling, or machining to tighttolerances that transform castings into more finished products are classified in other manufacturing industries.Examples of businesses in this industry are:

Ferrous metal foundries that manufacture castings such as cast iron pipe, skillets, and manhole coversNonferrous metal foundries, such as aluminum foundriesSteel foundries

NOTE – 

3321 

(2007 NAICS code 3321)Businesses engaged in manufacturing iron, steel, and nonferrous forgings from purchased metals.Examples of products of this industry are:

Crowns and closuresMetal custom roll forming productsMetal stamped and spun products (except automotive, cooking and kitchen utensils and coins)Powder metallurgy products

FoundriesForging and stamping

Businesses both producing castings and further manufacturing them using processes such as machining or

assembling to create a specific manufactured product are classified in the industry of the finished product.

3314 

(2007 NAICS code 3314)Businesses engaged in smelting ores, such as copper, lead, and zinc, into nonferrous metals; primary refining ofnonferrous metals using electrolytic or other processes; and/or rolling, drawing, extruding, and alloying of copper andother nonferrous metals.NOTE – Nonferrous metal (except aluminum) production and processing

Mining and producing copper and other nonferrous concentrates, including gold and silver bullion, by

processes such as solvent extraction or electrowinning are classified in ISI codes 2125-7. 

Primary production and secondary smelting of aluminum are classified in ISI code 3313. Die-casting purchased copper is classified in ISI code 3315. Manufacturing wire products from purchased copper wire is classified in ISI code 3326. Insulating purchased copper and nonferrous wire is classified in ISI code 3359.
MANUFACTURING – Continued

Hardware(2007 NAICS code 3325)Examples of products of this industry are:

Locks (except coin-operated) and keys Metal handles and knobsMetal hinges and latches

NOTE – 

3326 

(2007 NAICS code 3326)Businesses engaged in manufacturing heavy gauge springs by processes including cutting, bending, and heatwinding metal rods or strip stock, or in manufacturing light gauge springs and fabricated wire products from wiredrawn elsewhere.Examples of products of this industry are:

Barbed wireChain link fencingHeavy and light gauge springsNailsPaper clips and staples

NOTE – 

3327 

Manufacturing:Nails and spikes from wire drawn elsewhere is classified in ISI code 3326. Bolts, nuts, screws, rivets, and washers is classified in ISI code 3327.Coin-operated locking mechanisms is classified in ISI code 3333.Time locks is classified in ISI code 3345.

Spring and wire products

Manufacturing watch and clock springs from purchased wire is classified in ISI code 3345.

Machine shops; turned products; and screws, nuts, and bolts

3325 

Wire cartsWire garment hangersWire rope, cable, and strandsWire screening

3324 

(2007 NAICS code 3324)Examples of products of this industry are:

Bulk storage tanksMetal cans, barrels, drums, kegs, and pailsPower boilers and heat exchangers

NOTE – Boilers, tanks, and shipping containers

Manufacturing heating boilers and hot water heating boilers is classified in ISI code 3334.

Septic tanksSteam condensers
MANUFACTURING – Continued

3331 

(2007 NAICS code 3331)Businesses engaged in manufacturing farm machinery and equipment, construction equipment, surface miningequipment, and logging and forestry equipment.Examples of products of this industry are:

BulldozersCoal breakersConcrete mixersCore and rock drillsDairy farm machinery and 

livestock equipment

Farm tractors

NOTE – 

3332 

(2007 NAICS code 3332)Examples of products of this industry are:

Bookbinding, typesetting, and other printing machineryChemical machinery and equipment and petroleum manufacturing equipmentFood and beverage manufacturing machinery, such as:

Bakery ovensDough mixersIce cream freezersMeat and poultry preparation equipmentBand saws Circular saws Sanding machinery 

Agriculture, construction, and mining machineryIndustrial machinery

Lawnmowers and other powered home lawn and 

garden equipment

Mine carsOil and gas field equipmentPaversPlanting, seeding, fertilizing, and harvesting machinery

Manufacturing:Farm handtools and nonpowered lawnmowers and other garden equipment is classified in ISI code 3322.Coal and ore conveyors and farm conveyors and elevators is classified in ISI code 3339.Offshore oil and gas well drilling and floating production platforms is classified in ISI code 3366.

Laboratory distilling equipmentPlastics compression, extrusion, injection molding, and other plastics and rubber industry machinery Pulp, paper, and paper product machinery Sawmill and woodworking machinery (except hand held), such as:
MANUFACTURING – Continued

3334 

(2007 NAICS code 3334)NOTE – 

3335 

(2007 NAICS code 3335)Businesses engaged in manufacturing machinery that cuts, molds, and shapes metal.Examples of products of this industry are:

Cutting tools and machine tools accessories, such as twist drills and counter sinks Industrial molds, such as die-casting and foundry-casting molds Machine tools, such as:

Die-casting machines Forging machines Lathes Milling machines 

Ventilation, heating, air-conditioning, and commercial refrigeration equipment

Manufacturing:Industrial process furnaces and ovens is classified in ISI code 3339.Household fans (except attic), portable electric airspace heaters, humidifiers and dehumidifiers, and

refrigerators and freezers is classified in ISI code 3352.

Motor vehicle air conditioners and compressors is classified in ISI code 3363.

Metalworking machineryExamples of products of this industry are:

Air-conditioning (except motor vehicle) equipment, such as central and room air conditioners Air purification equipment, such as industrial dust and fume collection equipment and warm air furnace filters

Furnaces Heating boilers and stoves Wall and baseboard heating units 

Attic fans Commercial refrigeration equipment, such as water coolers, soda fountains, and beer dispensing equipment Heating equipment, such as:Industrial and commercial fans and blowers, such as exhaust and ventilating fans Industrial refrigeration equipmentLaboratory freezersMetal molds for plaster, plastics, rubber, and glass working machinery Rolling mill machinery and equipment Special die and tools, die sets, and jigs and fixtures 
MANUFACTURING – Continued

3339 

(2007 NAICS code 3339)Examples of products of this industry are:

Air and gas compressors Fluid power cylinders, actuators, pumps, and motors Industrial process furnaces and ovensLaboratory centrifugesMaterial handling equipment, such as:

Automobile lifts Conveyors Elevators and escalators Industrial trucks and tractors Overhead traveling cranes 

NOTE – Other general purpose machinery

Nonagricultural spraying and dusting equipment Packaging machinery Power-driven hand tools Pumps and pumping equipment Scales and balances Welding and soldering equipment

Manufacturing: Hand held soldering tools is classified in ISI code 3322. Farm type tractors, agricultural spraying and dusting equipment, and construction cranes is classified in 

ISI code 3331.

Bakery ovens and industrial kilns is classified in ISI code 3332. Industrial refrigeration and air-conditioning compressors is classified in ISI code 3334. Transformers for arc-welding is classified in ISI code 3353. Pumps and compressors for motor vehicles is classified in ISI code 3363. 

3341 

(2007 NAICS code 3341)Businesses engaged in the design and use of integrated circuits and the application of highly specializedminiaturization technologies in the manufacture of computers and electronic products.Machinery that incorporates electronic computers for operation or control purposes and embedded controlapplications are classified in other manufacturing industries based on the classifications of the complete machinery.

Computer and peripheral equipment
MANUFACTURING – Continued

3343 

(2007 NAICS code 3343)Businesses engaged in manufacturing electronic audio and video equipment for home entertainment, motor vehicles,public address systems, and musical instrument amplification.Examples of products of this industry are:

AmplifiersAudio receiversCompact disc playersMagnetic and digital audio tape recorders and playersRadio sets

3342 

(2007 NAICS code 3342)Businesses engaged in manufacturing telephone and data communications equipment that may be stand alone orboard level components of a larger system and/or engaged in manufacturing radio and television broadcast andwireless communication equipment.Examples of products of this industry are:

Answering machinesCommunications antennasFacsimile machinesFire and security alarm equipmentGlobal positioning system equipmentIntercomsLocal area network and wide area 

network communications equipment

NOTE – Communications equipment

PagersRadios, fixed and mobileSpace satellitesStudio and broadcast video camerasSwitching equipmentTelephones, wired, cordless, and cellularTelevision broadcast equipment

Manufacturing:Household audio and video equipment is classified in ISI code 3343.Internal and external computer modems, fax/modems and telephone transformers is classified in ISI 

code 3344.

Communications signal testing and evaluation equipment is classified in ISI code 3345.

Audio and video equipment

Speakers and speaker systemsTelevisions
MANUFACTURING – Continued

3345 

(2007 NAICS code 3345)Examples of products of this industry are:

Aircraft engine instrumentsAutomatic environmental controls for residential, commercial, and appliance use, such as:

Gas burner controlsHumidistatsRefrigeration controlsThermostatsElectrocardiographsHearing aidsMagnetic resonance imaging equipmentMedical ultrasound equipmentPacemakers

such as: temperature, humidity, pressure, flow, level, and viscosity

AmmetersCircuit testersVoltmetersWattmetersComputerized axial tomography (CT/CAT scanners) apparatusGamma-ray equipmentX-ray systems

samples, such as:

Hematology instrumentsAircraft and missile control systems

Navigational, measuring, electromedical, and control instruments

Electromedical and electrotherapeutic apparatus, such as:Instruments and related products for measuring, displaying, and controlling industrial process variables,Instruments for measuring and testing of electricity and electrical signals, such as:Irradiation apparatus, such as:Laboratory instruments for chemical and physical analysis of solid, fluid, gaseous, or composite material

Ph metersSpectrophotometric instruments

Meteorological equipmentRadiation detecting equipmentSearch, detection, navigation, guidance, aeronautical, and nautical systems and instruments, such as:

Gyroscopes

Communications signal testing and evaluation equipment
MANUFACTURING – Continued

3351 

(2007 NAICS code 3351)Examples of products of this industry are:

Commercial, industrial, institutional, and 

residential lighting fixtures

Electric lamp bulbs and partsFlashlights and other portable lamps

NOTE – 

3352 

(2007 NAICS code 3352)Examples of products of this industry are:

Barbecue grillsDishwashers and disposalsElectric blankets and portable electric space heatersRefrigerators, freezers, stoves, ovens, and 

other major household appliances

NOTE – 

3353 

(2007 NAICS code 3353)Examples of products of this industry are:

Motors and generators such as:

Fractional and integral horsepower electric motorsL

d t

t

ti

t

d 

t

Electronic relaysS

l

id 

it

h

Electric lighting equipment

Manufacturing:Plastics lampshades is classified in ISI code 3261.Glassware for lighting fixtures is classified in ISI code 3272.Light emitting diodes is classified in ISI code 3344.Current-carrying wiring devices for lighting fixtures is classified in ISI code 3359.Motor vehicle lighting fixtures is classified in ISI code 3363.

Household appliances

Manufacturing: Household sewing machines is classified in ISI code 3332.Commercial and industrial cooking and cleaning equipment is classified in ISI code 3333.Commercial and industrial refrigerators, room air conditioners, attic fans, and commercial ventilation and 

exhaust fans is classified in ISI code 3334.

Electrical equipment

Relays and industrial controls, such as:

Lampshades (except glass and plastics)Motor vehicle light bulbsNonelectric lighting fixtures, such as gas lanterns

Toasters, household vacuum cleaners, ceiling fans 

and other small electrical appliances and housewares

Washers and dryers, household and coin operated
MANUFACTURING – Continued

3361 

(2007 NAICS code 3361)Businesses engaged in manufacturing complete motor vehicles (body, chassis or unibody), or chassis only.Examples of products of this industry are:

Automobiles and minivansBusesHeavy duty trucks

NOTE – 

3362 

(2007 NAICS code 3362)Businesses engaged in manufacturing motor vehicle bodies, cabs, trucks, automobile and utility trailers, truck trailerchassis, detachable trailer bodies, and detachable trailer chassis. The products may be sold separately or may beassembled on purchased chassis and sold as complete vehicles.Examples of products of this industry are:

Automobile bodiesCovers for mounting on pickup trucksMotor homes on a purchased chassis

NOTE – 

3363 

(2007 NAICS code 3363)Examples of products of this industry are:

Air bagsBrake systems and related componentsElectrical and electronic equipment for motor 

vehicles, such as:

AlternatorsCruise control mechanismsElectronic control modulesIgnition apparatus and partsStarters

Motor vehicles

Manufacturing off highway construction equipment is classified in ISI code 3331.

Motor vehicle bodies and trailers

Manufacturing:Mobile homes is classified in ISI code 3210.Motor homes chassis and assembly of complete motor homes is classified in ISI code 3361.

Motor vehicle parts

Gasoline engines for motor vehiclesLighting fixtures for vehiclesMetal stampingsMotor vehicle air-conditioning systemsMufflersRadiatorsSeating and interior trimSteering and suspension components 

Light trucks and sport utility vehiclesMotor homes (complete)Travel trailers and campersTruck bodiesTruck cabs
MANUFACTURING – Continued

3365 

(2007 NAICS code 3365)Examples of products or activities of this industry are:

Locomotives and their frames and parts, building and rebuildingRail layers and ballast distributorsRailroad, street, and rapid transit carsRailway track maintenance equipment

NOTE – 

3366 

(2007 NAICS code 3366)Businesses engaged in operating a shipyard or manufacturing boats. Shipyards are fixed facilities with drydocks andfabrication equipment capable of building a ship. Activities of shipyards include the construction of ships, their repair,conversion and alteration, the production of prefabricated ship and barge sections and specialized services, such asship scaling.Examples of products of this industry are:

BargesCanoesCruise shipsFreighters

3369 

(2007 NAICS code 3369)Examples of products of this industry are:

BicyclesGolf cartsMilitary armored vehicles and tanks

Railroad rolling stock

Repair businesses owned by railroad and local transit companies are classified in ISI code 4880. Repair businesses not owned by railroad and local transit companies are classified in ISI code 8110.

Ship and boat building

Offshore oil and gas well drilling and production platforms (whether or not self-propelled)Recreational power boatsSailboatsSubmarines

Other transportation equipment
MANUFACTURING – Continued

3391 

(2007 NAICS code 3391)Examples of products of this industry are:

Dental equipment and supplies, such as:

Artificial teethDental chairsDental hand instrumentsContact lensesEyeglassesGogglesSunglasses

CathetersHospital bedsSyringes

NOTE – 

Retailing and grinding of prescription eyeglasses and contact lenses is classified in ISI code 4461.

Medical equipment and supplies

Ophthalmic goods, such as:

Surgical and medical instruments, appliances, and 

supplies, such as:

Manufacturing: Molded plastic lens blanks is classified in ISI code 3261.Molded glass lens blanks is classified in ISI code 3272.Laboratory distilling equipment is classified in ISI code 3332.Laboratory furnaces, ovens, scales and balances, and centrifuges is classified in ISI code 3339.X-ray apparatus and electromedical apparatus is classified in ISI code 3345.

3399 

(2007 NAICS code 3399)Includes the following:1.

Businesses engaged in one or more of the following: (1) manufacturing, engraving, chasing or etching jewelry,novelties or precious metal flatware, and other plated ware; (2) stamping coins; (3) manufacturing unassembledjewelry parts and stock shop products such as sheet, wire, and tubing; (4) cutting, slabbing, tumbling, carving,engraving, polishing or faceting precious or semiprecious stones and gems; (5) recutting, repolishing and settinggem stones; and (6) drilling, sawing, and peeling cultured and costume pearls; and (7) metal personal goods (e.g.,compacts, cigarette cases).Examples of jewelry and silverware products are:

Other miscellaneous manufacturing

Manufacturing jewelry and silverware
MANUFACTURING – Continued

3399 

(2007 NAICS code 3399)4. 

Examples of office supply products are:

Artists’ air brushes, palettes, colors, and waxesCrayons and chalksPens, pencils, and refill cartridges

NOTE – 

Other miscellaneous manufacturing – Continued

Manufacturing office supplies (except paper)

Manufacturing:Paper office supplies is classified in ISI code 3222. Manifold business forms and loose-leaf binders is classified in ISI code 3231. Writing, drawing, and india inks is classified in ISI code 3259. Inkjet cartridges is classified in ISI code 3259. Rubber erasers is classified in ISI code 3262. Drafting tables and boards is classified in ISI code 3370.

Stamps, hand and embossingStaplers and pencil sharpeners

5. 

Businesses engaged in manufacturing signs and related displays of all materials (except printing paper and paperboard).

6. 

Examples of other miscellaneous manufactured products are:

Brooms, brushes, and mopsBurial casketsCandles

Manufacturing signsOther miscellaneous manufacturing

NOTE – Manufacturing die-cut paperboard displays is classified in ISI code 3222.

Printing signs is classified in ISI code 3231. Sign lettering and painting is classified in ISI code 5418.

Gaskets, packing, and sealing devicesHair piecesMusical instrumentsPortable fire extinguishersTobacco pipesUmbrellas

Cigar and cigarette lightersCoin-operated amusement machinesFasteners, buttons, needles, and pins
MERCHANT WHOLESALERS, DURABLE GOODS – Continued

4232 

(2007 NAICS code 4232)Merchant wholesale distribution of products such as:

Carpets and other floor surfacesChina and glassware Household-type furnitureHousehold-type kitchen utensils and pans

NOTE – 

4233 

(2007 NAICS code 4233)Merchant wholesale distribution of products such as:

Asphalt and concrete mixturesBrick and stoneDoors and windows and frames (all materials)FencingGlass

NOTE – 

4234 

(2007 NAICS code 4234)Merchant wholesale distribution of products such as:

Balances and scalesCommercial cooking and food service equipment

Furniture and home furnishing merchant wholesalers

Merchant wholesaling of:Hospital beds and medical furniture is classified in ISI code 4234.Precious metal flatware is classified in ISI code 4239.

Lumber and other construction materials merchant wholesalers

Merchant wholesaling of: Refractory brick is classified in ISI code 4238.Timber and timber products is classified in ISI code 4239.

Professional and commercial equipment and supplies merchant wholesalers

Linens and towelsOffice furniturePublic building furniture

Lumber

Mobile homes and prefabricated buildingsPlywoodReconstituted wood fiber productsRoofing, siding, and insulation materialsWood and metal millwork

Ophthalmic goodsPhotocopy machines, microfilm machines, and other 

WHOLESALE TRADE – Continued
MERCHANT WHOLESALERS, DURABLE GOODS – Continued

4236 

(2007 NAICS code 4236)Merchant wholesale distribution of products such as:

Electrical apparatus and equipmentElectrical appliancesElectrical light fixturesHousehold-type audio and video equipment,

such as televisions and radios

NOTE – 

4237 

(2007 NAICS code 4237)Merchant wholesale distribution of products such as:

Automotive air-conditioning equipmentCentral air-conditioning equipmentBolts, nuts, rivets, and screwsHandtools

NOTE – Electrical and electronic goods merchant wholesalers

Household-type refrigerators and freezersTelecommunications equipmentUnloaded computer boardsWiring supplies and electrical construction materials

Merchant wholesaling of computers, computer peripheral equipment, and loaded computer boards isclassified in ISI code 4234.

Hardware, and plumbing and heating equipment and supplies merchant wholesalers

Merchant wholesaling of household room air-conditioners, refrigerators, and freezers, is classified in ISI code 4236.

HardwareKnivesPlumbing and heating equipment and suppliesRefrigeration equipment (except household-type)

4238 

(2007 NAICS code 4238)Merchant wholesale distribution of products such as:

Construction, mining, and logging machinery 

and equipment

Farm and garden machinery and equipmentIndustrial machinery and equipmentIndustrial suppliesService industry equipment and supplies

AircraftMotorized passenger golf cartsRailroad carsShips

Machinery, equipment, and supplies merchant wholesalers

WHOLESALE TRADE – Continued

Transportation equipment and supplies (except motor 

vehicles and marine pleasure craft), such as:
MERCHANT WHOLESALERS, NONDURABLE GOODS – Continued

4242 

(2007 NAICS code 4242)Merchant wholesale distribution of products such as:

Biological and medical productsBotanical herbs and drugsPharmaceuticalsVitamins

4243 

(2007 NAICS code 4243)Merchant wholesale distribution of products such as:

Clothing and furnishingsFootwear of leather, rubber, and other materialsPiece goods and notions

NOTE – 

4244 

(2007 NAICS code 4244)Merchant wholesale distribution of products such as:

Canned foodsConfectioneries and snack foodsDairy productsFish and seafoodFresh fruit and vegetablesFrozen foods (packaged)

NOTE – Drugs and druggists’ sundries merchant wholesalers

WHOLESALE TRADE – Continued

Apparel, piece goods, and notions merchant wholesalers

Converters who buy fabric goods in the grey, have them finished on contract, and sell at wholesale are classified in ISI code 3130.

Grocery and related product merchant wholesalers

General line groceriesMeat and meat productsPet foodPoultry and poultry productsSoft drinks

Pasteurizing and bottling milk are classified in ISI code 3115.Slaughtering and dressing of poultry are classified in ISI code 3116.Canning or freezing seafoods are classified in ISI code 3117.Roasting coffee is classified in ISI code 3119.
MERCHANT WHOLESALERS, NONDURABLE GOODS – Continued

4247 

Merchant wholesale distribution of products such as:

Crude petroleum and petroleum products, such as fuel oil, gasoline and lubricating oilLiquid petroleum gas

4248 

Merchant wholesale distribution of products such as:

Ale Beer Distilled alcoholic beverages Fermented malt beverages 

4249 

Merchant wholesale distribution of products such as:

Agricultural chemicals, pesticides, and fertilizers Books, periodicals, and newspapers Farm supplies Flowers and nursery stock Industrial yarns

NOTE – Merchant wholesaling of pet food is classified in ISI code 4244.

WHOLESALE TRADE – Continued

Petroleum and petroleum products merchant wholesalers (2007 NAICS code 4247)Beer, wine, and distilled alcoholic beverage merchant wholesalers(2007 NAICS code 4248)Miscellaneous nondurable goods merchant wholesalers(2007 NAICS code 4249)

Neutral spirits and ethyl alcohol used in blended wines and 

distilled liquors 

Wine

Paints, varnishes, and wallpapersPet supplies (except pet food) Textile bags Tobacco and tobacco products 

ELECTRONIC MARKETS AND AGENTS AND BROKERS

Wholesale electronic markets and agents and brokers(2007 NAICS code 4251)

4251 

Business-to-business electronic markets bringing together buyers and sellers of goods using the Internet or otherelectronic means and generally receiving a commission or fee for the service.Agents and brokers that arrange for the sale of goods owned by others. Agents and brokers do not take title to thegoods being sold but rather receive a fee or commission for their service.

Businesses engaged in bringing together buyers and sellers of goods using the Internet in abusiness-to-consumer or consumer-to-consumer environment are classified in ISI code 4540.

NOTE – 
RETAIL TRADE – Continued

4431 

(2007 NAICS code 4431)Examples of businesses in this industry are:

Camera and photographic supplies stores Computers, peripherals, and prepackaged software stores Household appliance stores

NOTE – 

4440 

(2007 NAICS code 444)Examples of businesses in this industry are:

Building materials and supplies dealers Hardware stores Home centers Lawn and garden equipment and supplies stores 

Electronics and appliance stores

Retailing: Automotive electronic sound systems is classified in ISI code 4410. New sewing machines in combination with selling new sewing supplies, fabrics, patterns, yarns and other

needlework accessories is classified in ISI code 4510. 

Computers, peripherals, and prepackaged software in combination with retailing office equipment, furniture 

and supplies is classified in ISI code 4530.

Building material and garden equipment and supplies dealers

Nursery and garden centers Outdoor power equipment stores Paint and wallpaper stores

4450 

(2007 NAICS code 445)Examples of businesses in this industry are:

Convenience storesGrocery storesLiquor stores

NOTE – Food and beverage stores

Meat, fish, fruit and vegetable, and other specialty food marketsSupermarkets

Retailing:Candy and chocolate made on the premises not for immediate consumption is classified in ISI code 3113.A general line of baked goods made on the premises not for immediate consumption is classified in ISI 

code 3118.
RETAIL TRADE – Continued

4510 

(2007 NAICS code 451)Examples of businesses in this industry are:

Book storesHobby, games, and toy storesMusical instrument stores

NOTE – 

4520 

(2007 NAICS code 452)Retailing a large variety of goods with no one merchandise line predominating.Examples of businesses in this industry are:

Department storesDiscount department storesWarehouse clubs and supercenters

4530 

(2007 NAICS code 453)Examples of businesses in this industry are:

Art dealersFloristsManufactured mobile homes retailersOffice equipment and supplies retailers

NOTE – Sporting goods, hobby, book, and music storesGeneral merchandise storesMiscellaneous store retailers

Retailing new computer game software is classified in ISI code 4431.Retailing general-purpose athletic shoes is classified in ISI code 4480.

Retailing used automobiles is classified in ISI code 4410. Pawnshops are classified in ISI code 5224.

4540 

(2007 NAICS code 454)Examples of businesses in this industry are:

Di

lli

b

i

h 

h

i

il d

l

Nonstore retailers

Pet and pet supplies storesStationery and gift storesUsed merchandise stores

M

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Prerecorded music and video storesSporting goods stores
TRANSPORTATION AND WAREHOUSING – Continued

4833 

(Part of 2007 NAICS code 483)Businesses engaged in operating water craft on the deep seas or on foreign or domestic coastal and inlandwaterways for the transportation of crude petroleum, petroleum products, or liquid natural gas. Businesses in thisindustry can either own or lease the water craft. The services can be rendered for the firm’s own account, the accountof affiliated persons, or the account of unaffiliated persons.

4839 

(Part of 2007 NAICS code 483)Businesses engaged in providing water transportation of passengers and cargo (except petroleum and relatedproducts, which is in ISI code 4833) using water craft such as ships, barges, and boats either on the deep sea orcoastal and inland waterways.NOTE – 

4840 

(2007 NAICS code 484)Businesses engaged in providing local and long-distance over-the-road transportation of cargo using motor vehicles,such as trucks and tractor trailers. This industry includes specialized trucking, such as moving of household and officegoods.

4850 

(2007 NAICS code 485)Businesses engaged in providing urban transit systems; commuter rail; chartered bus, school bus and interurban bustransportation; and taxi and limousine service.NOTE – Petroleum tanker operationsOther water transportation

Scenic and sightseeing water transportation is classified in ISI code 4870.Operating floating casinos is classified in ISI code 7130.

Truck transportationTransit and ground passenger transportation

Scenic and sightseeing ground transportation is classified in ISI code 4870.Ambulance services are classified in ISI code 6210.

4863 

(2007 NAICS codes 4861, 4862, and 48691)Businesses engaged in the use of distribution and transmission pipelines to transport crude oil, refined petroleumproducts, and natural gas. The pipeline transportation of natural gas also includes storage of natural gas.NOTE – 

4868 

(200

NAICS 

d

8699)

Pipeline transportation of crude oil, refined petroleum products, and natural gas

Pipeline transportation of natural gas to the end consumer is classified in ISI code 2212. 

Other pipeline transportation
TRANSPORTATION AND WAREHOUSING – Continued

4920 

(2007 NAICS code 492)Businesses engaged in providing air, surface, or combined courier delivery services of parcels, letters, anddocuments. Deliveries of meals and groceries on a fee basis are also included.

4932 

(Part of 2007 NAICS code 49319)Businesses engaged in operating bulk petroleum storage facilities and terminals for hire.

4939 

(2007 NAICS codes 49311, 49312, 49313, and part of 49319)Businesses engaged in operating warehousing and storage facilities for general merchandise, refrigerated goods,farm products, and other warehouse products, except petroleum.NOTE – Couriers and messengersPetroleum storage for hireOther warehousing and storage

Renting space for self storage of goods (mini-warehouses) is classified in ISI code 5310. Storing hazardous materials for treatment and disposal is classified in ISI code 5620.

INFORMATION

The Information sector (ISI codes 5111–5191) comprises businesses engaged in producing and distributinginformation and cultural products; providing the means to transmit or distribute these products as well as data orcommunications; and processing data. (Cultural products are those that directly express attitudes, opinions,ideas, values, and artistic creativity; provide entertainment; or offer information and analysis concerning the pastand present.)The unique characteristics of information and cultural products, and of the processes involved in theirproduction and distribution, distinguish businesses in the Information sector from those in other sectors. Someof these characteristics are:1. 2. 3. 

Unlike traditional goods, an "information or cultural product" such as an on-line newspaper or a televisionprogram does not necessarily have tangible qualities, nor is it necessarily associated with a particular form.Unlike traditional services, the delivery of informational and cultural products does not require direct contactbetween the supplier and the consumer.The intangible property aspect of information and cultural products makes the processes involved in theirproduction and distribution different from goods and services. Only those possessing the rights to these works
INFORMATION – Continued

5121 

(2007 NAICS code 5121)Businesses engaged in the production and/or distribution of motion pictures, videos, television programs, orcommercials; in the exhibition of motion pictures; or in the provision of postproduction and related services, such asediting, closed captioning, animation, and special effects.NOTE – 

5122 

(2007 NAICS code 5122)Businesses engaged in producing and distributing musical recordings, in publishing music, or in providing soundrecording and related services. Includes integrated record production and distribution.NOTE – Mass duplication of recorded products is classified in ISI code 3346.

5151 

(2007 NAICS code 5151)Businesses engaged in operating broadcasting studios and facilities for over-the-air or satellite delivery of radio andtelevision programs. These businesses are engaged in the production or purchase of programs and generaterevenues from the sale of airtime to advertisers, from donations and subsidies, or from the sale of programs.NOTE – 

5152 

(2007 NAICS code 5152)Businesses engaged in operating studios and facilities for the broadcasting of programs on a subscription or feebasis. The programming is usually narrowcast in nature (e.g., limited format, such as news, sports, or youth-oriented).These businesses produce programming in their own facilities or acquire programming from external sources. Theprogramming material is usually delivered to a third party, such as cable systems or direct-to-home satellite systems,for transmissions to viewers.NOTE – Motion picture and video industriesSound recording industriesRadio and television broadcasting

Producing and broadcasting television programs for cable and satellite television systems is classified in 

ISI code in 5152.

Furnishing cable and other pay television services is classified in ISI code 5171.Broadcasting exclusively on the Internet is classified in ISI code 5191.

Cable and other subscription programming

Mass duplication and packaging of video tapes is classified in ISI code 3346.Providing audio services for film, television, and video productions is classified in ISI code 5122.Producing taped television program material is classified in ISI code 5121.
BE-799 (REV. 12/2007) Page 40

5182 

protocol (VoIP) services via client-supplied telecommunications connections. Businesses in this industry d

operate as telecommunications carriers. Mobile virtual network operators (MVNO) are included in this ind

NOTE – Businesses engaged in:

Providing wired broadband Internet services and/or VOIP services via own operated telecommun

infrastructure are classified in ISI code 5171.

Data processing, hosting, and related services

(2007 NAICS code 5182)

Businesses engaged in providing infrastructure for hosting or data processing services. These businesses 

provide specialized hosting activities, such as web hosting, streaming services or application hosting, prov

application services provisioning, or may provide general time-share mainframe facilities to clients. Data p

businesses provide complete processing and specialized reports from data supplied by clients or provide a

data processing, data entry services, and optical scanning services.

NOTE – Providing wired broadband Internet access using own operated telecommunications infrastructur

combination with web hosting is classified in ISI code 5171.

Providing Internet access via client-supplied telecommunciations connections in combination

with web hosting is classified in ISI code 5179.

Operating and maintaining wired telecommunications networks are classified in ISI code 5171.

Operating and maintaining wireless telecommunications networks are classified in ISI code 5172

Providing and/or reselling satellite telecommunications services are classified in ISI code 5174.

Operating web search portals is classsified in ISI code 5191.

Processing financial transactions, such as credit card transactions, is classified in ISI code 5223.

Providing payroll processing services is classified in ISI code 5412.

Providing on-site management and operation of a client’s data-processing facility is classified

in ISI code 5415.

Providing text processing and related document preparation services are classified in 

ISI code 5614.

5191 Other information services 

(2007 NAICS code 5191)

Businesses engaged in supplying information, storing and providing access to information, searching and 

information, operating Web sites that use search engines to allow for searching information on the Interne

publishing and/or broadcasting content exclusively on the Internet.

Example of businesses in this industry are:

Archives

Internet entertainment, game and sports sites

Internet publishing and/or broadcasting, exclusively

Libraries

News syndicates

Stock photo agencies

Web search portals, including those that provide additional Internet services, such as e-mail, 

connections to other Web sites, auctions, news, and serve as a home base for Internet users

NOTE – Providing both Internet publishing and other print or electronic editions (e.g., CD-ROM) is classifie

ISI code 5111 or 5112 based on the materials produced.

Providing wired broadband Internet access using own operated telecommunications infrastructur

classified in ISI code 5171.

Providing Internet access via client-supplied telecommunications connections is classified in ISI co

Providing streaming services on content owned by others is classified in ISI code 5182.

Designing Web sites for others on a fee basis are classified in ISI code 5415.

Operating stock brokerages, travel reservation services, purchasing services, and similar activities 

the Internet rather than traditional methods are classified with the more traditional businesses 

provide these services.
FINANCE AND INSURANCE

The finance and insurance sector (ISI codes 5221–5252) comprises businesses engaged in financialtransactions (transactions involving the creation, liquidation, or change in ownership of financial assets)and/or in facilitating financial transactions. Three principal types of activities are included:1. 5221 

Businesses engaged in accepting deposits and in lending funds from these deposits.Examples of businesses in this industry are:

Bank holding companiesCommercial banksCredit unionsEdge Act corporations that accept depositsSavings institutions

5223 

Businesses engaged in facilitating credit intermediation by performing activities, such as arranging loans by bringingborrowers and lenders together, and clearing checks and credit card transactions.Examples of services provided by businesses in this industry are:

Check cashingCredit card processingDebit card issuingElectronic funds transferFinancial transactions processing

Raising funds by taking deposits and/or issuing securities, and in the process, incurring liabilities.

2. Pooling of risk by underwriting insurance and annuities. 3. Providing specialized services facilitating, or supporting, financial intermediation, insurance, or employee

benefit programs.

Depository credit intermediation (Banking)(2007 NAICS codes 5221 and 551111)Activities related to credit intermediation (2002 NAICS code 5223)

Money order and travelers check issuingMortgage and other loan arrangingReserve and clearing house activitiesServicing loans originated by others

NOTE – Depository institutions primarily engaged in trust activities are classified in ISI code 5238.

5224 Non-depository credit intermediation

(Part of 2007 NAICS code 5222)
BE-799 (REV. 12/2007) Page 42

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provide generalized investment information to subscribers are classified in ISI code 5111.

Agencies, brokerages, and other insurance related activities

(2007 NAICS code 5242)

Businesses engaged in acting as agents or brokers in selling insurance policies and annuities or providing 

employee benefits and insurance related services, such as claims adjustment and processing and third pa

administration of insurance and pension funds.

NOTE – Third party portfolio management of funds’ assets is classified in ISI 5238. 

Providing actuarial consulting services is classified in ISI 5416.

Insurance carriers, except life insurance carriers

(2007 NAICS code 5241, except code 524113)

Businesses engaged in underwriting insurance policies, except life insurance policies, and annuities and in

premiums to build up a portfolio of financial assets to be used against future claims.

5242

5243

Examples of businesses in this industry are:

Health and medical insurance carriers

Health Maintenance Organizations (HMOs) providing health and medical insurance

Property, casualty, title, and deposit insurance carriers

NOTE – HMOs providing health care services are classified in ISI code 6210.

Funds, trusts, and other financial vehicles

(2002 NAICS code 525)

Legal entities organized to pool securities or other assets on behalf of shareholders or beneficiaries of em

benefit or other trust funds. These entities earn interest, dividends, and other property income, but have l

employment.

Examples of entities in this industry are:

Insurance or employee benefit funds, such as

pension funds, health and welfare funds

Open-end investment funds and closed-end

investment funds

NOTE – Businesses with employees devoted to the management of funds are classified in ISI code 5238.

 Equity REITs that are primarily engaged in leasing buildings or other real estate properties to oth

 classified in ISI code 5310.

 Entities engaged in holding the securities of (or other equity interests in) firms (except banking) a

 classified in ISI code 5512; entities engaged in holding the securities (or other equity interests) 

 firms are classified in ISI code 5221.

REITs that primarily underwrite or invest in mor

Trust, estate, and agency accounts

5252

Life insurance carriers

(2007 NAICS code 524113)

Businesses engaged in underwriting life insurance policies and annuities, disability income insurance poli

accidental dealth and dismemberment insurance policies.

5249
53105321

REAL ESTATE AND RENTAL AND LEASING

Real estate(2007 NAICS code 531)Businesses engaged in renting or leasing real estate to others; managing real estate for others; selling, buying orrenting real estate for others; and providing real estate related services, such as appraisal services.Examples of businesses in this industry are:

Equity REITs that are primarily engaged in 

leasing buildings or other real estate properties to others

NOTE – Subdividing and constructing buildings for sale is classified in ISI code 2360.

Subdividing and improving raw land for subsequent sale to builders is classified in ISI code 2370.Operating public and contract general merchandise warehousing and storage facilities is classified 

in ISI code 4939.

REITs that primarily underwrite or invest in mortgages are classified in ISI code 5252.

Automotive equipment rental and leasing(2007 NAICS code 5321)Businesses engaged in renting or leasing passenger cars and trucks, without drivers, or renting or leasing utilitytrailers and recreational vehicles. Rentals can be on a short-term or a long-term basis.NOTE – Retailing passenger cars through sales or lease arrangements is classified in ISI code 4410.

 Renting or leasing passenger cars with drivers is classified in ISI code 4850. Leasing vehicles in combination with providing loans to buyers of such vehicles is classified in ISI code 5224. Renting recreational goods such as pleasure boats or mopeds is classified in ISI code 5329.

Other rental and leasing services(2007 NAICS code 532, except 5321)Businesses engaged in renting or leasing a wide array of tangible goods, such as consumer goods, goods forbusiness operations, and industrial machinery and equipment in return for a periodic rental or lease payment.Examples of tangible goods rented or leased by businesses in this industry are:

Ai

f

b

d 

h

i

5329

Furniture

Owners and lessors of miniwarehouses and 

self-storage units 

Real estate agencies, brokerages, and 

Owners and lessors of land used for agriculture property managers

or timber growing that the owner-lessors donot operate themselves
BE-799 (REV. 12/2007) Page 44

Examples of services provided by businesses in this industry are:

Architectural services including planning and designing

 the construction of residential, institutional, 

 commercial, or industrial building and structures

Building inspection services

Drafting services

Engineering services including designing,

 developing, and utilizing machines,

 materials, instruments, structures, processes,

 and systems

NOTE – The design and construction of buildings, highways, and other structures or in managing constru

projects are classified in Construction (ISI codes 2360-2380) according to the type of project.

Providing advice on environmental issues and inspecting buildings for hazardous materials is clas

ISI code 5416.

Providing landscape care and maintenance services and/or installing trees, shrubs, plants, etc., al

the design of landscape plans is classified in ISI code 5617.

Inspecting buildings for termites and other pests is classified in ISI code 5617.

Laboratory testing services for the medical profession are classified in ISI code 6210.

Specialized design services

(2007 NAICS code 5414)

Examples of services provided by businesses in this industry are:

Fashion design

Graphic design

5414

Computer systems design and related services

(2007 NAICS code 5415)

Examples of services provided by businesses in this industry are:

Computer systems facilities management

Computer programming

Computer systems integration design, such 

as local area network computer systems 

integration design

5415

Businesses engaged in providing services in the field of information technologies through one or more of 

following activities: (1) writing, modifying, testing, and supporting software to meet the needs of a particu

customer; (2) planning and designing computer systems that integrate computer hardware, software, and

communication technologies; (3) on-site management and operation of clients’ computer systems and/or d

processing facilities; and (4) other professional and technical computer-related advice and services.

Industrial design

Interior design

Computer systems design consulting

Data processing center management

Software installation

NOTE – Publishing packaged software is classified in ISI code 5112.

Providing computer data processing services at your own facility for others is classified in ISI cod

Landscape architectural services including 

planning and designing the developme

of land areas for projects such as parks

schools, and highways

Surveying and mapping services

Testing laboratories performing physical, 

and other analytical testing services
BE-799 (REV. 12/2007) Page 45

Providing resources to other enterprises to administer, direct, or coordinate a range of day-to-day 

operations is classified in ISI code 5611.

Executive search consulting services are classified in ISI code 5613.

Advertising, public relations, and related services

(2007 NAICS code 5418)

Examples of businesses in this industry are:

Advertising agencies

Direct mail advertisers

Display advertising, such as outdoor 

advertising services

Media buying agencies and representatives

Public relations agencies

NOTE – Compiling and selling mailing lists without providing direct mail advertising services is classified 

ISI code 5111.

Providing marketing consulting services is classified in ISI code 5416.

Other professional, scientific, and technical services

(2007 NAICS code 5419)

Examples of businesses in this industry are:

Broadcast media rating services

Marketing research and public opinion polling

Photographic services, including still, video, and digital photography

Translation and interpretation services

Veterinary offices and animal hospitals

Weather forecasting services

NOTE – Developing motion picture film is classified in ISI code 5121.

Providing marketing strategies advice and counsel is classified in ISI code 5416.

Veterinary research and development services are classified in ISI code 5417.

Developing still photographs is classified in ISI code 8120.

Non-veterinary pet care services is classified in ISI code 8120.

5418

5419

Scientific research and development services

(2002 NAICS code 5417)

Businesses engaged in conducting original investigation undertaken on a systematic basis to gain new kn

(research) and/or in the application of research findings or other scientific knowledge for the creation of ne

significantly improved products or processes (experimental development).

Examples of businesses in this industry are:

Biotechnology research and development laboratories

Environmental research and development laboratories

Industrial research laboratories

NOTE – Providing physical, chemical, or other analytical testing services is classified in ISI code 5413. 

Marketing research is classified in ISI code 5419.

Physical science research and develo

laboratories

Social science and humanities resea

5417
BE-799 (REV. 12/2007) Page 46

Offices engaged in providing resources to other parts of the same multinational enterprise to administer, d

coordinate a range of day-to-day business operations, such as financial planning; personnel; physical distr

logistics; and long-term strategic and organization planning.

Included in this industry are:

Central administrative offices

Corporate headquarters

Holding companies that manage

Regional offices

NOTE – Businesses engaged in providing resources to clients in other companies or enterprises to admin

or coordinate a range of day-to-day business operations are classified in ISI code 5611. 

Providing a single support (e.g., accounting services) service to a related enterprise, but not the ra

services that businesses in this industry provide is classified in other industries according to the 

provided.

ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION S

Office administrative services

(2007 NAICS code 5611)

Businesses engaged in providing resources to clients in other companies or enterprises to administer, di

coordinate a range of day-to-day business operations, such as financial planning; billing and record keep

personnel; and physical distribution and logistics. These businesses do not provide operating staff to car

complete operations of a client’s business.

NOTE – Computer facilities management is classified in ISI code 5415. 

Providing management advice, but not day-to-day management, is classified in ISI code 5416. 

Offices providing general management and/or administrative support services to other parts of t

multinational enterprise are classified in ISI code 5513.

Providing both management and operating staff for the complete operation of a client’s busines

classified according to the industry of the client’s business. 

Providing a single support service (e.g., accounting services) to an unrelated enterprise, but not 

of services that businesses in this industry provide, is classified in other industries according 

service provided.

Facilities support services

(2007 NAICS code 5612)

Businesses engaged in providing operating staff to perform a combination of support services within a c

facilities. The businesses typically provide a combination of services, such as janitorial; maintenance; tras

guard and security; mail routing; reception; laundry; and related services to support operations within fac

businesses provide operating staff to carry out these support activities but, are not involved with, or resp

the core business or activities of the client.

Examples of services provided by businesses in this industry are:

Base or facilities operations support services (except computer systems and/or data processing) 

Correctional facilities (i.e., jails) operations on a contract or fee basis

NOTE – Providing a single support service to clients (e.g., janitorial services), but not the range of servic

 businesses in this industry provide, is classified in other industries according to the service pr

5611

5612

Providing both management and operating staff for the complete operation of a client’s busine

as a hotel, mine, or hospital, is classified according to the industry of the client’s business. Providing on-site management and operation of clients’ computer systems and/or data process

 is classified in ISI code 5415.
ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES — Continued

Business support services(2007 NAICS code 5614)Businesses engaged in performing activities that are ongoing routine business support functions that businesses andorganizations traditionally do for themselves.Examples of businesses in this industry are:

Business service centersCollection agenciesCredit bureaus and credit investigating servicesDesktop publishing services, including typing 

and word processing

Document preparation services, such as 

resume writing

NOTE – Performing prepress and postpress services in support of printing activities or providing document copying

services in combination with printing services are classified in ISI code 3231.

Travel arrangement and reservation services(2007 NAICS code 5615)

Private mail centers and other postal and mailing 

services

Repossession servicesTelephone call centersTelemarketing bureaus and services provided for 

others

56145615

5613 Employment services

(2007 NAICS code 5613)Businesses engaged in: (1) listing employment vacancies and in referring or placing applicants for employment; (2) providing executive search, recruitment, and placement services; (3) supplying workers to clients for limitedperiods of time to supplement the work force of the client; (4) providing human resources and human resourcemanagement services to clients.Examples of businesses in this industry are:

Casting bureaus and agenciesEmployee leasing servicesEmployment agencies

NOTE – Supplying farm labor is classified in ISI code 1150.

 Providing advice and assistance on human resource and personnel policies, practices, and procedures, and

 employee benefits and compensation is classified in ISI code 5416.

 Agents and managers for entertainers, athletes, and other public figures are classified in ISI code 7110.

Executive search consulting servicesLabor (except farm) contractorsTemporary employment or staffing services
ADMINISTRATIVE AND SUPPORT AND WASTE MANAGEMENT AND REMEDIATION SERVICES – Continued

Waste management and remediation services(2007 NAICS code 562)Businesses engaged in the collection, treatment, and disposal of waste materials. Includes businesses engaged incollecting and/or local hauling of waste and/or recyclable materials; operating waste treatment or disposal facilities(except sewer systems or sewage treatment facilities); operating materials recovery facilities (those that sortrecyclable materials from the trash stream); providing remediation services (those that provide for the cleanup ofcontaminated buildings, mine sites, and soil or ground water); and providing septic pumping and other miscellaneouswaste management services, such as portable toilet rental services.NOTE – Collecting, treating, and disposing waste through sewer systems or sewage treatment facilities is classified in

ISI code 2213.

Long-distance hauling of waste materials is classified in ISI code 4840.Waste management consulting services, such as developing remedial action plans, are classified in 

ISI code 5416.

EDUCATIONAL SERVICES

Educational services(2007 NAICS code 61)Businesses engaged in providing instruction and training in a wide variety of subjects.Examples of businesses in this industry are:

Business schoolsColleges, universities, and professional schoolsComputer and management training schools

Professional development programsSports and recreation instruction schools or campsTechnical and trade schools

5620

6110

5619 Other support services

(2007 NAICS code 5619)Examples of businesses in this industry are:

Convention and trade show organizersInventory taking servicesPackaging and labeling services
BE-799 (REV. 12/2007) Page 49

Child day-care services

Community food and housing services

ARTS, ENTERTAINMENT, AND RECREATION

The arts, entertainment and recreation sector (ISI codes 7110-7130) comprises businesses that 

facilities or provide services to meet varied cultural, entertainment, and recreational interests o

patrons.

Performing arts, spectator sports, and related industries

(2007 NAICS code 711)

Businesses engaged in producing or organizing and promoting live presentations involving the performan

actors and actresses, singers, dancers, musical groups and artists, athletes and other entertainers, includin

independent (freelance) entertainers, and the businesses that manage their careers.

Examples of businesses in this industry are:

Agents and managers for entertainers, athletes, 

and other public figures

Circuses

Ice skating shows

NOTE – Restaurants and night clubs that provide live non-theatrical entertainment in addition to the sale o

beverages are classified in ISI code 7220.

Professional athletic associations or leagues are classified in ISI code 8130.

Museums, historical sites, and similar institutions

(2007 NAICS code 7121)

Businesses engaged in the preservation and exhibition of objects, sites, and natural wonders of historical, 

and/or educational value.

Examples of businesses in this industry are:

Art galleries and museums

Botanical gardens

Zoos and nature preserves

NOTE – Commercial art galleries primarily engaged in selling art objects are classified in ISI code 4530.

Amusement, gambling, and recreation industries

(2007 NAICS code 713)

Businesses engaged in operating facilities where patrons can participate in sports, recreation, amusement 

gambling activities. Includes supplying and servicing amusement devices in places of business operated b

Examples of businesses in this industry are:

Amusement parks, theme parks, and arcades

Bowling centers

Coin-operated amusement and gambling 

devices, supply and service

Gambling casinos, except casino hotels

NOTE – Businesses using transportation equipment to provide recreational and entertainment services, su

operating sightseeing buses, dinner cruises, or helicopter rides are classified in ISI code 4870.

Operating race tracks or presenting live racing or sporting events are classified in ISI code 7110. 

Businesses that provide both accommodations and recreational facilities, such as hunting and fis

skiing and golfing resorts, and casino hotels are classified in ISI code 7210.

Senior citizens centers

Vocational rehabilitation facilities

Promoters of performing arts, sports, and sim

Professional sports teams

Racetracks

Theater companies and other performing arts 

Golf courses and country clubs

Health clubs and physical fitness facilities

Marinas 

Skiing facilities, without accommodations

7110

7121

7130
7210

ACCOMMODATION AND FOOD SERVICES

The accommodation and food services sector (ISI codes 7210-7220) comprises businesses providingcustomers with lodging and/or preparing meals, snacks, and beverages for immediate consumption. Thesector includes both accommodation and food services because the two activities are often combined atthe same business.

Accommodation(2007 NAICS code 721)Businesses engaged in providing lodging or short-term accommodations for travelers, vacationers, and others. Somelocations provide lodging only, while others provide meals and recreational facilities. Businesses that manage hotelsand motels on a contractual basis are classified in this industry if they both manage the operation and supply theoperating staff. Providing meals and other complementary services in connection with accommodation areconsidered to be an integral part of the activity. Revenues generated by these activities are included in this industry,even if the provision of complementary services produces more revenues than the accommodations.Examples of businesses in this industry are:

Hotels, motels, casino hotels, and other traveler accommodationRecreational vehicle parks and campgroundsRooming and boarding housesVacation camps

NOTE – Operating instructional camps, such as sports camps and computer camps, is classified in ISI code 6110.Food services and drinking places(2007 NAICS code 722)Businesses engaged in preparing meals, snacks, and beverages to customer order for immediate on-premises andoff-premises consumption.Examples of businesses in this industry are:

Airline food service contractorsBars, cocktail lounges, and other drinking placesCafeterias, snack bars, fast food restaurants, and other limited-service eating placesCaterers Food concession contractors at sporting facilitiesFull-service restaurants

7220
8120

OTHER SERVICES — Continued

Personal and laundry services(2007 NAICS code 812)Businesses engaged in providing personal and laundry services to individuals, households, and other businesses.Examples of businesses in this industry are:

Coin-operated pay telephone servicesConsumer buying servicesDating servicesDiet and weight reduction services, nonmedicalDrycleaning and laundry servicesFuneral homes, cemeteries, and other 

death care services

Hair, nail, skin care, and other personal 

care services

NOTE – Veterinary offices and animal hospitals are classified in ISI code 5419. 

Providing medical skin care or weight reduction services is classified in ISI code 6210.Operating physical fitness facilities is classified in ISI code 7130.

Religious, grantmaking, civic, professional, and similar organizations(2007 NAICS code 813)Nonbusiness entities engaged in organizing and promoting religious activities, supporting various causes throughgrantmaking, advocating social and political causes, and promoting and defending the interests of their members.NOTE – Lobbying public officials is classified in ISI code 5418.

PUBLIC ADMINISTRATION

Public administration(2007 NAICS code 92)Federal, state, and local government agencies that administer, oversee, and manage public programs and haveexecutive

legislative

or judicial authority over other institutions within a given area

Linen and uniform supplyParking lots and garagesPet care services, except veterinary offices and 

animal hospitals

Photofinishing services

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