Secondary Smelting and Alloying of Aluminum
(1) recovering aluminum and aluminum alloys from scrap and/or dross (secondary smelting) and making billet or ingot (except by rolling) and/or (2) manufacturing alloys, powder, paste, or flake from purchased aluminum.
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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.
Example Companies
- ●Novelis- Aluminum rolling
- ●Aleris (Novelis)- Aluminum recycling
- ●Real Alloy- Aluminum recycling
This Code is NOT For...
NAICS 331314 does not cover the following activities. Use the correct code instead:
Refining alumina or making aluminum and/or aluminum alloys from alumina
Manufacturing aluminum sheet, plate, and foil from purchased aluminum or by recovering aluminum from scrap and flat rolling or continuous casting
Manufacturing aluminum extruded products or rolled ingot or billet from purchased aluminum or by recovering aluminum from scrap and extruding, rolling, or drawing
Sorting, breaking up, and wholesaling scrap metal without also smelting or refining
Operating facilities where commingled recyclable materials, such as paper, plastics, used beverage cans, and metals, are sorted into distinct categories without also smelting or refining
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.