All Other Miscellaneous Wood Product Manufacturing
Manufacturing wood products (except establishments operating sawmills and preservation facilities; establishments manufacturing veneer, engineered wood products, millwork, wood containers, pallets, and wood container parts; and establishments making manufactured homes (mobile homes) and prefabricated buildings and components).
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What is SBA Size Standard?
The maximum number of employees a business can have to qualify as a "small business" for federal contracting and SBA loan programs.
What's Included
- ✓Cabinets (i.e., housings), wood (e.g., sewing
- ✓machines, stereo, television), manufacturing
- ✓Cork products (except gaskets) manufacturing
- ✓Kiln drying lumber
- ✓Shoe trees manufacturing
- ✓Wood dowels manufacturing
- ✓Wood extension ladders manufacturing
- ✓Wood handles (e.g., broom, handtool, mop),
- ✓manufacturing
- ✓Wood kitchenware manufacturing
- ✓Wood stepladders manufacturing
- ✓Wood toilet seats manufacturing
- ✓Wood toothpicks manufacturing
Example Companies
- ●Trex Company- Composite decking
- ●Azek- Building products
- ●Fiberon- Composite decking
This Code is NOT For...
NAICS 321999 does not cover the following activities. Use the correct code instead:
Operating sawmills and preserving wood
Manufacturing veneer and engineered wood products
Manufacturing millwork
Manufacturing boxes, box shook, wood containers, pallets, and wood parts for containers
Making manufactured homes (i.e., mobile homes)
Manufacturing prefabricated wood buildings or wood sections and panels for buildings
Frequently Asked Questions
Yes. Most businesses operate under several NAICS codes. Your primary code should reflect your main source of revenue. You can list secondary codes for other business activities when registering with government agencies or applying for contracts.
Choose the NAICS code that represents your largest revenue source as your primary code. You can add secondary codes for other activities. For example, a restaurant that also offers catering would use Full-Service Restaurants as the primary code and Caterers as a secondary code.
NAICS codes do not directly determine your tax obligations. However, certain tax credits, deductions, and industry-specific regulations may reference NAICS codes to determine eligibility. Your actual tax liability depends on your business structure and activities, not your classification code.
No. The NAICS code on your EIN application is for statistical purposes only. You can update it if your business activities change. The IRS uses this information for economic analysis, not for determining your tax treatment.
You can update your NAICS code when filing your next business tax return or by contacting the IRS. For government contracts, update your code in SAM.gov. There is no penalty for changing codes as your business evolves or if you selected the wrong code initially.