Supporting Statement for the Control Technology Determinations for Constructed and Reconstructed Major Sources of Hazardous Air Pollutants, 40 CFR part 63, subpart B Prepared by Office of Air Quality Planning and Standards September 30, 2004 1 Part A of the Supporting Statement 1. IDENTIFICATION OF THE INFORMATION COLLECTION 1( a) Title of the Information Collection This Information Collection Request ( ICR) is entitled " Control Technology Determinations for Constructed and Reconstructed Major Sources of Hazardous Air Pollutants, 40 CFR part 63, subpart B" and numbered as EPA ICR Number 1658.04 and OMB Control Number 2060 0373. This is a revision of the OMB approved EPA ICR Number 1658.03.

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

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

Owners or operators of major sources of HAP who modify a source after the effective date of an approved Title V permit program must control that source to the level of the appropriate MACT standard. Where no MACT standard exists, a case by case determination of MACT (" case by case MACT") must be made. The owner or operator is responsible for obtaining such a case by case MACT determination. This ICR contains supporting information for case by case MACT determinations.

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

2. NEED FOR AND USE OF THE COLLECTION 2( a) Need / Authority for the Collection 2 The information is needed and used to determine if the entity submitting an application for a case by case MACT determination has met the criteria established in the section 112( g) rule. This information is necessary for the state or local agency to make the case by case determination. Finally, this information is needed by the Administrator to review a portion of the case by case determinations to ensure that the program is functioning as intended.

The need and authority for this information collection is contained in section 112( g) of the Clean Air Act as amended in 1990 [ 42 U. S. C. 7401 ( et seq.) as amended by Pub. L. 101 549].

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

3. NONDUPLICATION, CONSULTATIONS, AND OTHER COLLECTION CRITERIA 3( a) Nonduplication This information collection is not unnecessarily duplicative of information otherwise reasonably accessible to us. For instances where other information items ( e. g., a site plan) may have been previously collected from source owners or operators by the permitting authority in support of other applications, it is possible to use this information to meet the requirements of this information collection. In general, however, most items of information are tailored specifically for the individual case by case MACT determinations, meaning that previously submitted information is likely to be inadequate for section 112( g) purposes.

3( b) Public Notice Required Prior to ICR Submission to OMB We solicited public comments on this ICR prior to submitting it to the Office of Management and Budget. We issued a Federal Register notice requesting comments on the ICR renewal on May 19, 2004 ( 69 FR 28885). No significant comments were received.

3( c) Consultations The final rule for subpart B was issued on December 13, 1996 ( 65 FR 55810). Since then, we have gained extensive experience in working with the state and local agencies in developing case by case MACT determinations for sources subject to section 112( g). We have consulted with knowledgeable state and local agency staff who have been involved in making case by case 3 MACT determinations over the past 3 years. We used this information to prepare this ICR renewal package.

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

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

Name Agency Phone Number Liz Basil South Carolina Department of Health and Environmental Control 803/ 898 4126 Steve De Santis New York Department of Environmental Conservation 518/ 402 8403 James Fobben Lincoln Lancaster County, Nebraska 402/ 441 8145 James Geier Colorado Department of Public Health and Environment 303/ 692 3167 Matt Gibbs South Carolina Department of Health and Environmental Control 803/ 898 3288 Cindy Phillips Florida Department of Environmental Protection 850/ 921 9534 3( d) Effects of Less Frequent Collection This section does not apply because the information required to be submitted by each applicant would be submitted on a one time only basis.

3( e) General Guidelines 4 None of the general information collection guidelines in 5 CFR 1230.5( d)( 2) of the OMB regulations implementing the Paperwork Reduction Act is being exceeded in the section 112( g) regulations.

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

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

4. THE RESPONDENTS AND THE INFORMATION REQUESTED 4( a) Respondents / SIC Codes Respondents include owners/ operators of constructed or reconstructed major sources of HAP where no applicable MACT emission limit has been set. A major source is defined as one that emits more than 10 tons per year of any HAP, 25 tons per year for a combination of all HAP, or amounts exceeding any lesser quantity cutoff established under 40 CFR part 63. The requirements of section 112( g) do not apply to electric utility steam generating units. This definition of major source cuts across a wide variety of industries, including both manufacturing and non manufacturing sources. See Attachment 1 for a list of potentially affected industry sectors. This list was developed by searching the 1999 National Emissions Inventory ( NEI) to identify major sources of HAP that are not covered by a section 112( d) MACT standard. See section 6( a) for more discussion of how this list was developed.

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

4( b) Information Requested 5 ( i) Data Items, Including Recordkeeping Requirements All items addressed in this ICR involve information submitted with the application. There are no recordkeeping requirements per se, although some of the information necessary to document control options would require the source to have kept records of certain information. The data items for the 112( g) rule consist of the following:

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

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

° The name and address ( physical location) of the major source and affected source( s) undergoing construction or reconstruction ° A brief description of the major source, its source category or subcategory, and a description of the affected stationary source( s) requiring a MACT determination ° The expected commencement date of the construction or reconstruction of the affected source ° The expected completion date of the construction or reconstruction of the affected sources ° The anticipated date of start up ° The type of HAP emitted by each emission unit and the emission rate for each hazardous air pollutants ° Any federally enforceable emission limitations applicable to the MACT affected emissions units ° The maximum capacity and expected utilization, and associated uncontrolled emission rates, for the MACT affected emissions units ( potential to emit in an uncontrolled state) ° Controlled emissions for the MACT affected emission unit in tons per year ( potential to emit in a controlled state) ° A recommended emission limitation for the MACT affected emission unit that complies with all relevant emission standards ° The selected MACT candidate to meet the emission limitation including technical information on the design, operation, size, estimated control efficiency, etc. ° Supporting documentation including identification of alternative control technologies considered to meet the emission limitation, an analysis of non air quality health environmental impacts or energy requirements for the selected MACT candidate 6 ° An installation schedule for installing the selected MACT candidate including:

The anticipated date that contracts for emission control systems or process changes for emission control will be awarded

The anticipated date that orders will be issued for the purpose of component parts to accomplish emission control or process changes

The anticipated date by which on site construction and installation of process changes are to be initiated

The anticipated date final compliance is to be achieved. ° Any other information which may be required pursuant to subpart A of 40 CFR part 63.

( ii) Respondent Activities.

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

° Read applicable regulations to determine compliance requirements ° Assemble necessary source information, including source identification and descriptive information, construction schedules, sufficient data on classes and types of pollutants to support the MACT evaluations, and potential to emit ( controlled and uncontrolled) ° Identify and describe MACT candidate, any required MACT limits, expected emissions limitation, and MACT installation schedule ° Prepare and submit application ° Revise application per comments received from the permitting authority, ensuring compliance with case by case MACT decision.

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

° Answer respondent questions ° Log in and review applications ° Request additional information for incomplete applications ° When no MACT standard has been promulgated, verify that the source will achieve the level of control necessary to meet case by case MACT requirements for constructed or reconstructed sources ° Inform source of permitting authority's decision regarding the application.

5. THE INFORMATION COLLECTED  AGENCY ACTIVITIES, COLLECTION METHODOLOGY, AND INFORMATION MANAGEMENT 5( a) Agency Activities In carrying out its oversight role, EPA will review the decision of the permitting authority. 7 5( b) Collection Methodology and Management It will be the responsibility of the owners or operators of the constructed or reconstructed major sources affected by these regulations of submit an application to the permitting authority. Applications will be prepared and submitted according to guidance issued in conjunction with the section 112( g) rules. No forms are contained in the regulations for 112( g) applications.

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

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

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

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

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

6. ESTIMATING THE BURDEN AND COST OF THE COLLECTION 8 6( a) Estimating Respondent Burden ( i) Estimating Industry Burden Respondents include owners/ operators of major sources of HAP that undertake construction or reconstruction. In calculating the burden hours for this ICR we made assumptions about the number of sources that would submit applications each year. These could be applications for construction ( new sources), reconstruction ( existing sources), or retroactive determinations ( sources that failed to obtain a timely case by case MACT determination for a past event, that are only now entering the permitting process).

All of the section 112( d) standards for listed categories have been promulgated, with the exception of subpart UUUUU, Electric Utility Steam Generating Units, whose sources are not subject to the section 112( g) provisions. If and until EPA amends the source category list, the only section 112( g) applications will be from major sources that are not subject to an existing MACT standard. We estimated the potential universe of these sources.

Using the 1999 NEI, we identified the data records where no MACT was found and the facility was a major source. Then we evaluated each facility's potential to be a major source using the 10/ 25 cutoffs ( first looking for any single pollutant of greater than 10 tons/ yr and secondly looking for any facilities with total emissions over 25 tons/ yr). Based on this process, we identified 1,945 facilities that met our search criteria. This number provides a reasonable baseline estimate of the number of existing facilities that could be subject to the section 112( g) provisions.

However, based on our consultations as described in section 3( c), we learned that a small proportion of facilities have submitted section 112( g) applications, even in past years when the universe of potentially affected sources was larger and included those for which a MACT standard was planned, but not yet final. Our state contacts estimated that an average of one to three applications per year were actually processed in the last 3 years. Therefore, we believe in the next ICR clearance period the number of applications will remain at this level or even decrease. For purposes of this ICR we have assumed that two sources will file applications per year per state, for a total of 100 occurrences per year.

We retained the same activities and burden hour estimates used in the previous ICR ( ICR Number 1658.03). Based on our consultations, we did not identify any concerns that the burden hours associated with preparing an application are understated. Contacts noted that these sources are often also complying with New Source Review requirements and other state preconstruction permitting as well. The additional information needed that is unique to the section 112( g) application is an estimate of HAP emissions.

The total hours associated with preparing the application in Table 1 are for technical hours only. Consistent with previous ICRs, we calculated management hours as 5 percent of technical 9 hours and clerical hours as 10 percent of technical hours. Table 4 contains the results of the burden hours calculation for each activity during each year of this ICR. Overall, the section 112( g) regulations contain an average burden of 24,000 hours per year.

( ii) Estimating State and Local Agency Burden The number of state and local agency respondents is equal to 50, consistent with our assumption that there will be two section 112( g) applications per state per year. We retained the same activities and burden hour estimates used in the previous ICR ( ICR Number 1658.03). Based on our consultations, we determined that the previous estimate of 80 hours per application is a reasonable average estimate. Some applications might be more complex and take more hours, but others would be similar to other sources and/ or MACT standards or represent simple scenarios and would take fewer hours.

The total hours associated with preparing the application in Table 2 are for technical hours only. Consistent with previous ICRs, we calculated management hours as 5 percent of technical hours and clerical hours as 10 percent of technical hours. Table 4 contains the results of the burden hours calculation for each activity during each year of this ICR. Overall, the section 112( g) regulations contain an average burden of 12,800 hours per year for state and local agencies.

6( b) Estimating Respondent Costs ( i) Estimating Industry Costs In this ICR, we have used a graded approach in calculating labor cost as recommended in the ICR handbook. We used wage rates for industry respondents retrieved from the Bureau of Labor Statistics ( BLS) ( May 2003 National Industry Specific Occupational Employment and Wage Estimates, http:// www. bls. gov/ oes/ 2003/ may/ 11941, 17281, and 434021, accessed September 2004.) Because of the breadth of industry categories that could be affected, we used average industry rates for Engineering Managers ( management), Environmental Engineers ( technical), and Correspondence Clerks ( clerical). Based on current BLS data for private sector benefits compensation, we used 28.5 percent of total compensation to estimate benefits. We calculated the overhead rate as 50 percent of the total compensation rate ( i. e., salary plus benefits). The addition of benefits and overhead to the hourly rate produces a pay rate that reflects the true cost to employ an industry sector worker. Following is a summary of the computed wages for industry personnel. 10 Labor Type Base Salary, Hourly Rate Benefit Hourly Rate Overhead Hourly Rate Adjusted Hourly Rate Management 47.94 19.11 23.97 91.02 Technical 31.16 12.42 15.58 59.16 Clerical 13.49 5.38 6.75 25.61 The respondent labor costs are found by multiplying the burden hours associated with each activity by the hourly rate associated with each labor type. In total, the section 112( g) regulations contain an average labor cost of $ 1,608,470 per year. Table 4 contains the results of the calculation of labor costs for the respondents.

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

Industry applicants submitting section 112( g) applications for case by case MACT determinations must transmit their findings to the delegated state and local agency, which results in photocopying and postage costs. We determined that two types of documents would be both copied and mailed: 2 ounce letters and 1 pound packages. The 2 ounce letter would contain 5 pages, and the 1 pound package would contain 200 pages. Based on the typical price to copy a page, we used $ 0.05 a page as our price per unit cost of copying. The cost for mailing a 2 ounce letter and 1 pound package via the United States Postal Service is $ 0.60 and $ 3.85, respectively. We also assumed that a total of three copies would be made for each letter or package. We estimate that each applicant will submit one package ( the permit application) and 1 letter ( response to questions). Table 5 summarizes the total copying and mailing costs per year. For respondents, the average cost for copying and postage is $ 3,520 per year. Therefore, the average total cost to respondents, including labor cost and copying/ postage cost, is $ 1,611,990 per year. Table 6 shows this breakdown by year.

( ii) Estimating State and Local Agency Costs To estimate state and local agency labor costs, we used state and local government wage rates and benefit costs obtained from the BLS. We chose the different pay grade levels for management, technical, and clerical personnel by following the example set by other ICRs. We used average state government rates for Engineering Managers ( management), Environmental Engineers ( technical), and Correspondence Clerks ( clerical). Based on current BLS data for the state government sector benefits compensation, we used 30.8 percent of total compensation to estimate benefits. We calculated the overhead rate as 50 percent of the total compensation rate ( i. e., salary plus benefits). The addition of benefits and overhead to the hourly rate produces a 11 pay rate that reflects the true cost to employ a state worker. Following is a summary of the computed wages for state and local agency personnel.

Labor Type Base Salary, Hourly Rate Benefit Hourly Rate Overhead Hourly Rate Adjusted Hourly Rate Management 36.01 16.03 26.02 78.06 Technical 26.87 11.96 19.41 58.24 Clerical 16.46 7.33 11.89 35.68 The state and local labor costs are found by multiplying the burden hours associated with each activity by the hourly rate associated with each labor type. In total, the section 112( g) regulations contain an average labor cost of $ 806,700 per year. Table 4 contains the results of the calculation of labor costs for the state and local agencies.

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

State and local agencies responding to applications for case by case MACT determinations must transmit their findings to the applicant, which results in photocopying and postage costs. Copying and postage costs were calculated in the same manner as described above. We estimate that each state and local agency responding to an application will send three letters ( receipt of complete application and/ or notice of additional information, notice of MACT approval to source, notice of MACT approval to EPA). Table 5 summarizes the total copying and mailing costs per year. For state and local agencies, the average cost for copying and postage is $ 410 per year. Therefore, the average total cost to respondents, including labor cost and copying/ postage cost is $ 807,110 per year. Table 6 shows this breakdown by year.

6( c) Estimating Agency Burden and Costs.

Under the section 112( g) regulations, we serve as in an oversight capacity and audit approximately 10 percent of all applications processed by state and local agencies, for a total of ten applications per year. In reviewing and evaluating these applications, we will carry out the activities listed in section 5( a) of this ICR. We retained the same activities and burden hour estimates used in the previous ICR ( ICR Number 1658.03).

Managerial activities are considered 5 percent of the technical hours while clerical activities are considered 10 percent of the technical hours. Table 4 contains the results of the burden hours calculation for each activity during each year of this ICR. Overall, the section 12 112( g) regulations contain an average burden of 480 hours per year for EPA.

We calculated hourly rates for EPA employees using information on annual salaries from the Internet site for the Office of Personnel Management for the appropriate pay grade levels for management, technical, and clerical personnel. We divided the annual pay rate by 2,080, the amount of working hours during a calendar year, to get the hourly wage rate and then multiplied this rate by a 1.6 benefit multiplier factor to produce a pay rate that reflects the true cost to the Federal government to employ a Federal worker. Following is a summary of the computed wages for EPA personnel.

Labor Type Pay Grade Annual Salary Hourly Rate Adjusted Hourly Rate Management GS 15 $ 99,099 $ 47.64 $ 76.23 Technical GS 12 $ 59,951 $ 28.82 $ 46.12 Clerical GS 6 $ 30,416 $ 14.62 $ 23.40 The EPA labor costs are found by multiplying the burden hours associated with each activity by the hourly rate associated with each labor type. As shown in Table 4, the average labor cost for the EPA is $ 25,970 dollars per year. Copying and postal costs for the EPA were calculated in the same manner as described in the section 6( b). We estimate that EPA will send two letters ( questions on the MACT determination, final review results). Table 5 presents the total EPA copying and postal costs. The EPA would spend an average of $ 30 on copying and postage. The total cost for EPA, including labor and copying/ postal costs would be an average of $ 26,000 per year as shown in Table 6.

6( d) Estimating the Respondent Universe and Total Burden Costs In order to estimate the number of sources submitting section 112( g) applications for case by case MACT determinations we consulted state and local agencies with experience in the section 112( g) program. We determined that two sources per year per state would submit applications, resulting in 100 industry respondents per year and 50 state and local agency respondents, for a total of 150 respondents.

As shown in Table 4, the total respondent burden is 110,400 hours. As shown in Table 6, the total respondent cost is $ 7,257,280. 13 6( e) Bottom Line Burden Hours and Cost ( i) Respondent Tally Over the 3 year period of this ICR, the total average annual burden and labor cost for the respondents resulting from the section 112( g) regulations are 36,800 hours and $ 2,415,170, respectively ( see Table 4). There are no capital start up costs associated with this collection. Operation and maintenance costs result from photocopying and postage expenses, which are a total of $ 3,930 per year ( see Table 5). The total average annual cost to respondents is $ 2,419,090 ( see Table 6).

( ii) Agency Tally Over the 3 year period of this ICR, the total average annual burden and labor cost for EPA is 480 and $ 25,970, respectively ( see Table 4). Operation and maintenance costs result from photocopying and postage expenses, which are a total of $ 30 per year ( see Table 5). The total average annual cost to EPA is $ 26,000 ( see Table 6).

6( f) Reasons for Change in Burden The currently approved reporting and recordkeeping hour burden, based on ICR Number 1658.03, is 92,210 hours per year. We are requesting a decrease in burden to 36,800 hours per year. The difference, 55,410 hours, is due to a program adjustment. The following discussion explains these changes.

Primarily, the decrease in burden is due to information provided by state and local agency staff that the overall number of sources using the section 112( g) provisions in the past few years has only been one to three per year per agency. Therefore, our revised estimate of burden is smaller than that estimated in the last ICR. Another factor is that the applicable section 112( d) standards have all be promulgated, so that the only major sources subject to section 112( g) at this point are ones that are not already subject to a section 112( d) MACT standard.

We are requesting an increase in the reporting and recordkeeping cost burden due to the addition of photocopying and postage costs for the section 112( g) applications as part of annual O& M costs. The current collection does not reflect these costs, so this is a program adjustment. Our assumptions for copying and postage costs are discussed in section 6( b). The total copying and postage costs for respondents is $ 3,930 per year.

6( g) Burden Statement This estimate includes all activities associated with this ICR. Overall, the section 112( g) program will have the following total average annual burden: 36,800 hours and $ 2,419,100 ( total 14 costs) for the respondents and 480 hours and $ 26,000 ( total costs) for the EPA. Tables 4, 5 and 6 provide a breakdown of the amount of hours and dollars spent each year. The respondents' average hour burden is 245 hours per respondent and 368 per application. The average cost burden is $ 16,127 per respondent and $ 24,191 per application. The average burden per application for EPA is 48 hours and $ 2,600.

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

To comment on the Agency's need for this information, the accuracy of the provided burden estimates, and any suggested methods for minimizing respondent burden, including the use of automated collection techniques, EPA has established a public docket for this ICR under Docket ID No. OAR 2004 0073, which is available for public viewing at the Air and Radiation Docket and Information Center in the EPA Docket Center ( EPA/ DC), EPA West, Room B102, 1301 Constitution Avenue, NW, Washington, DC. The EPA Docket Center Public Reading Room is open from 8: 30 a. m. to 4: 30 p. m., Monday through Friday, excluding legal holidays. The telephone number for the Reading Room is ( 202) 566 1744, and the telephone number for the Air and Radiation Docket and Information Center is ( 202) 566 1742. An electronic version of the public docket is available through EPA Dockets ( EDOCKET) at http:// www. epa. gov/ edocket. Use EDOCKET to submit or view public comments, access the index listing of the contents of the public docket, and to access those documents in the public docket that are available electronically. Once in the system, select " search," then key in the docket ID number identified above. Also, you can send comments to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725 17th Street, NW, Washington, DC 20503, Attention: Desk Office for EPA. Please include the EPA Docket ID No. ( OAR 2004 0073) and OMB control number ( 2060 0373) in any correspondence. 15 TABLE 1. ANNUAL INDUSTRY RESPONDENT BURDEN ESTIMATES Activity Case by Case MACT 1. Read rule, make compliance determination 15 2. Receive training 7.5 3. Plan activities 15 4. Gather information 55 5. Process, compile, and review information for accuracy and appropriateness 20 6. Complete application 37.5 Total Hours 150 TABLE 2. ANNUAL STATE AND LOCAL AGENCY BURDEN ESTIMATES Activity Case by Case MACT 1. Answer respondent questions 8 2. Log in and review/ audit applications 36 3. Determine early MACT, if required, and verify MACT is being proposed 36 Total 80 TABLE 3. ANNUAL EPA BURDEN ESTIMATES Activity Case by Case MACT 1. Audit, review applications 15 2. Review decisions of permitting authority 15 Total 30 16 Table 4. Total Annual Burden for Respondents, State and Local Agencies, and EPA Person Hours Labor Costs Year 1 ( hr/ yr) Year 2 ( hr/ yr) Year 3 ( hr/ yr) Total ( hr/ yr) Year 1 ($ 1,000/ yr) Year 2 ($ 1,000/ yr) Year 3 ($ 1,000/ yr) Total ($ 1,000/ yr)

Industry Respondent 24,000 24,000 24,000 72,000 1,608.47 1,608.47 1,608.47 4,825.40 State and Local Agency 12,800 12,800 12,800 38,400 806.70 806.70 806.70 2,420.11 Total for respondents 36,800 36,800 36,800 110,400 2,415.17 2,415.17 2,415.17 7,245.51 EPA 480 480 480 1,440 25.97 25.97 25.97 77.92 17 Table 5. Total Copying/ Postal Costs for Respondents,

State and Local Agencies, and EPA Table 6. Total Costs for Respondents,

State and Local Agencies, and EPA Year 1 ($ 1,000/ yr) Year 2 ($ 1,000/ yr) Year 3 ($ 1,000/ yr) Total ($ 1,000/ yr) Year 1 ($ 1,000/ yr) Year 2 ($ 1,000/ yr) Year 3 ($ 1,000/ yr) Total ($ 1,000/ yr)

Industry Respondent 3.52 3.52 3.52 10.56 Industry Respondent 1,611.99 1,611.99 1,611.99 4,835.96 State and Local Agency 0.41 0.41 0.41 1.22 State and Local Agency 807.11 807.11 807.11 2,421.33 Total for Respondents* 3.93 3.93 3.93 11.78 Total for Respondents* 2,419.09 2,419.09 2,419.09 7,257.28 EPA 0.03 0.03 0.03 0.08 EPA 26.00 26.00 26.00 77.99 * Totals may not add due to rounding. 18 PART B OF THE SUPPORTING STATEMENT This section is not applicable because statistical methods are not used in the data collection associated with the section 112( g) regulations. 19 ATTACHMENT 1 List of Potentially Affected Industry Sectors ( by SIC and NAICS codes) 20 SIC Code SIC Description NAICS Code NAICS Title 0723 Crop Preparation Services for Market, Except Cotton Ginning ( except custom grain grinding) 115114 311119 Postharvest Crop Activities ( except Cotton Ginning) Other Animal Food Manufacturing 1011 Iron Ores 212210 Iron Ore Mining 1031 Lead and Zinc Ores 212231 Lead Ore and Zinc Ore Mining 1041 Gold Ores 212221 Gold Ore Mining 1061 Ferroalloy Ores, Except Vanadium 212234 212299 Copper Ore and Nickel Ore Mining All Other Metal Ore Mining 1221 Bituminous Coal and Lignite Surface Mining 212111 Bituminous Coal and Lignite Surface Mining 1311 Crude Petroleum and Natural Gas 211111 Crude Petroleum and Natural Gas Extraction 1321 Natural Gas Liquids 211112 Natural Gas Liquid Extraction 1474 Potash, Soda, and Borate Minerals 212391 Potash, Soda, and Borate Mineral Mining" 1799 Special Trade Contractors, NEC ( paint and wallpaper stripping and wallpaper removal contractors) 23251 Painting and Wall Covering Contractors 1799 Specialty Trade Contractors, NEC ( tinting glass work) 23952 Glass and Glazing Contractors 1799 Asbestos Abatement and Lead Paint Removal Contractors 56291 Remediation Services 1799 All Other Special Trade Contractors 23599 All Other Special Trade Contractors 2023 Dry, Condensed and Evaporated Dairy Products 311514 Dry, Condensed, and Evaporated Dairy Product Manufacturing 2034 Dried and Dehydrated Fruits, Vegetables and Soup Mixes: Dried and Dehydrated Fruits and Vegetables 311423 Dried and Dehydrated Food Manufacturing 2034 Dried and Dehydrated Fruits, Vegetables and Soup Mixes: Soup Mixes Made from Purchased Dried and Dehydrated Vegetables 311999 All Other Miscellaneous Food Manufacturing 2034 Dried and Dehydrated Fruits, Vegetables and Soup Mixes: Vegetable Flours 311211 Flour Milling 2037 Frozen Fruits, Fruit Juices, and Vegetables 311411 Frozen Fruit, Juice, and Vegetable Manufacturing 2041 Flour and Other Grain Mill Products 311211 Flour Milling 2043 Cereal Breakfast Foods ( breakfast cereal) 31123 Breakfast Cereal Manufacturing 2043 Cereal Breakfast Foods ( coffee substitute) 31192 Coffee and Tea Manufacturing 2044 Rice Milling 311212 Rice Milling 2046 Wet Corn Milling ( except refining purchased oil) 311221 Wet Corn Milling 2046 Wet Corn Milling ( refining purchased oil) 311225 Fats and Oils Refining and Blending 2047 Dog and Cat Food 311111 Dog and Cat Food Manufacturing SIC Code SIC Description NAICS Code NAICS Title 21 2048 Prepared Feeds and Feed Ingredients for Animals and Fowls, Except Dogs and Cats ( except slaughtering animals for pet food) 311119 Other Animal Food Manufacturing 2053 Frozen Bakery Products, Except Bread 311813 Frozen Cakes, Pies, and Other Pastries Manufacturing 2061 Cane Sugar, Except Refining 311311 Sugarcane Mills 2074 Cottonseed Oil Mills ( cottonseed processing) 311223 Other Oilseed Processing 2074 Cottonseed Oil Mills ( processing purchased cottonseed oil) 311225 Fats and Oils Refining and Blending 2075 Soybean Oil Mills ( soybean processing) 311222 Soybean Processing 2075 Soybean Oil Mills ( processing purchased soybean oil) 311225 Fats and Oils Refining and Blending 2076 Vegetable Oil Mills, Except Corn, Cottonseed, and Soybean ( oilseed processing) 311223 Other Oilseed Processing 2076 Vegetable Oil Mills, Except Corn, Cottonseed, and Soybean ( processing purchased vegetable oils) 311225 Fats and Oils Refining and Blending 2077 Animal and Marine Fats and Oils ( animal fats and oils) 311613 Rendering and Meat Byproduct Processing 2077 Animal and Marine Fats and Oils ( canned marine fats and oils) 311711 Seafood Canning 2077 Animal and Marine Fats and Oils ( fresh and frozen marine fats and oils) 311712 Fresh and Frozen Seafood Processing 2082 Malt Beverages ( malt extract) 311942 Spice and Extract Manufacturing 2082 Malt Beverages ( malt extract) 31212 Breweries 2085 Distilled and Blended Liquors ( applejack) 31213 Wineries 2085 Distilled and Blended Liquors ( except applejack) 31214 Distilleries 2087 Flavoring Extracts and Flavoring Syrups, NEC ( coffee flavoring and syrups) 31192 Coffee and Tea Manufacturing 2087 Flavoring Extracts and Flavoring Syrups ( flavoring syrup and concentrate, except coffee) 31193 Flavoring Syrup and Concentrate Manufacturing 2087 Flavoring Extracts and Flavoring Syrups ( flavoring extracts and natural food colorings) 311942 Spice and Extract Manufacturing 2087 Flavoring Extracts and Flavoring Syrups ( powered drink mix) 311999 All Other Miscellaneous Food Manufacturing 2098 Macaroni, Spaghetti, Vermicelli and Noodles 311823 Dry Pasta Manufacturing 2099 Food Preparations, NEC ( dry pasta packaged with other ingredients made in dry pasta plants) 311823 Dry Pasta Manufacturing SIC Code SIC Description NAICS Code NAICS Title 22 2099 Food Preparations, NEC ( tortillas) 31183 Tortilla Manufacturing 2099 Food Preparations, NEC ( peanut butter) 311911 Roasted Nuts and Peanut Butter Manufacturing 2099 Food Preparations, NEC ( tea) 31192 Coffee and Tea Manufacturing 2099 Food Preparations, NEC ( vinegar, prepared dips ( except dairy), and cider) 311941 Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing 2099 Food Preparations, NEC ( spices, dip mix, salad dressing mix, and seasoning mix) 311942 Spice and Extract Manufacturing 2099 Food Preparations, NEC ( perishable prepared food) 311991 Perishable Prepared Food Manufacturing 2099 Food Preparations, NEC ( except bouillon, marshmallow creme, spices, extracts, peanut butter, perishable prepared foods, tortillas, tea, spices, dip mix, salad dressing mix, seasoning mix, and vinegar) 311999 All Other Miscellaneous Food Manufacturing 2099 Food Preparations, NEC ( rice, uncooked and packaged with other ingredients made in rice mills) 311212 Rice Milling 2099 Food Preparations, NEC ( marshmallow creme) 31134 Nonchocolate Confectionery Manufacturing 2099 Food Preparation, NEC ( bouillon, and potatoes dried and packaged with other ingredients) 311423 Dried and Dehydrated Food Manufacturing 2111 Cigarettes 312221 Cigarette Manufacturing 2141 Tobacco Stemming and Redrying ( redrying and stemming) 31221 Tobacco Stemming and Redrying 2141 Tobacco Stemming and Redrying ( reconstituted tobacco) 312229 Other Tobacco Product Manufacturing 2211 Broadwoven Fabric Mills, Cotton 31321 Broadwoven Fabric Mills 2211 Broadwoven Fabric Mills, Manmade Fiber and Silk 31321 Broadwoven Fabric Mills 2252 Hosiery, NEC ( dyeing and finishing only) 313312 Textile and Fabric Finishing ( except Broadwoven Fabric) Mills 2252 Hosiery, NEC ( girls' hosiery except dyeing and finishing only) 315111 Sheer Hosiery Mills 2252 Hosiery, NEC ( socks except dyeing and finishing only) 315119 Other Hosiery and Sock Mills 2261 Finishers of Broadwoven Fabrics of Cotton 313311 Broadwoven Fabric Finishing Mills 2262 Finishers of Broadwoven Fabrics of Manmade Fiber and Silk 313311 Broadwoven Fabric Finishing Mills 2284 Thread Mills ( thread finishing) 313312 Textile and Fabric Finishing ( except Broadwoven Fabric) Mills 2284 Thread Mills ( except finishing) 313113 Thread Mills 2295 Coated Fabrics, Not Rubberized 31332 Fabric Coating Mills 2297 Nonwoven Fabrics 31323 Nonwoven Fabric Mills 2381 Dress and Work Gloves, Except Knit and All Leather ( men's and boys' 315211 Men's and Boys' Cut and Sew Apparel Contractors SIC Code SIC Description NAICS Code NAICS Title 23 contractors) 2381 Dress and Work Gloves, Except Knit and All Leather ( woman's, girls', and infants' contractors) 315212 Women's, Girls', and Infants' Cut and Sew Apparel Contractors 2381 Dress and Work Gloves, Except Knit and All Leather ( except contractors) 315992 Glove and Mitten Manufacturing 2396 Automotive Trimmings, Apparel Findings, and Related Products ( textile products except automotive trimmings; apparel bindings and trimmings; and printing and embossing on fabric articles) 314999 All Other Miscellaneous Textile Product Mills 2396 Automotive Trimmings, Apparel Findings, and Related Products ( apparel findings and trimming) 315999 Other Apparel Accessories and Other Apparel Manufacturing 2396 Automotive Trimmings, Apparel Findings, and Related Products ( printing and embossing on fabric articles) 323113 Commercial Screen Printing 2396 Automotive Trimmings, Apparel Findings, and Related Products ( textile motor vehicle trimming) 33636 Motor Vehicle Seating and Interior Trim Manufacturing 2399 Fabricated Textile Products, NEC ( except apparel, automotive seat belts, and seat and tire covers) 314999 All Other Miscellaneous Textile Product Mills 2399 Fabricated Textile Products, NEC ( apparel and apparel accessories) 315999 Fabricated Textile Products, NEC ( apparel and apparel accessories) 2399 Fabricated Textile Products, NEC ( seat belts, and seat and tire covers) 33636 Motor Vehicle Seating and Interior Trim Manufacturing 2421 Sawmills and Planing Mills, General ( sawmills) 321113 Sawmills 2421 Sawmills and Planing Mills, General ( lumber manufacturing from purchased lumber, softwood cut stock, wood lath, fence pickets, and planing mill products) 321912 Cut Stock, Resawing Lumber, and Planing 2421 Sawmills and Planing Mills, General ( softwood flooring) 321918 Other Millwork ( including Flooring )

2421 Sawmills and Planing Mills, General ( kiln drying) 321999 All Other Miscellaneous Wood Product Manufacturing 2426 Hardwood Dimension and Flooring Mills ( hardwood dimension from logs and bolts) 321113 Sawmills 2426 Hardwood Dimension and Flooring Mills ( except flooring) 321912 Cut Stock, Resawing Lumber, and Planing 2426 Hardwood Dimension and Flooring Mills ( hardwood flooring) 321918 Other Millwork ( including Flooring )

2426 Hardwood Dimension and Flooring Mills ( wood furniture frames and finished furniture parts) 337215 Showcase, Partition, Shelving, and Locker Manufacturing SIC Code SIC Description NAICS Code NAICS Title 24 2431 Millwork ( wood windows and doors) 321911 Wood Window and Door Manufacturing 2431 Millwork ( except wood doors and windows) 321918 Other Millwork ( including Flooring )

2434 Wood Kitchen Cabinets 33711 Wood Kitchen Cabinet and Countertop Manufacturing 2435 Hardwood Veneer and Plywood 321211 Hardwood Veneer and Plywood Manufacturing 2436 Softwood Veneer and Plywood 321212 Softwood Veneer and Plywood Manufacturing 2439 Structural Wood Members, NEC ( except trusses) 321213 Engineered Wood Member ( except Truss) Manufacturing 2439 Structural Wood Members, NEC ( trusses) 321214 Truss Manufacturing 2451 Mobile Homes 321991 Manufactured Home ( Mobile Home) Manufacturing 2452 Prefabricated Wood Buildings and Components 321992 Prefabricated Wood Building Manufacturing 2491 Wood Preserving 321114 Wood Preservation 2493 Reconstituted Wood Products 321219 Reconstituted Wood Product Manufacturing 2499 Wood Products, NEC ( wood tubs and vats, jewelry, cigar boxes, and baskets, except fruit, vegetable, fish and bait) 32192 Wood Container and Pallet Manufacturing 2499 Wood Products, NEC ( other wood products) 321999 All Other Miscellaneous Wood Product Manufacturing 2499 Wood Products, NEC ( wood cooling towers) 333414 Heating Equipment ( except Warm Air Furnaces) Manufacturing 2499 Wood Products, NEC ( mirror and picture frames) 339999 All Other Miscellaneous Manufacturing 2511 Wood Household Furniture, Except Upholstered ( except wood box spring frames) 337122 Nonupholstered Wood Household Furniture Manufacturing 2511 Wood Household Furniture, Except Upholstered ( wood box spring frames) 337215 Showcase, Partition, Shelving, and Locker Manufacturing 2512 Wood Household Furniture, Upholstered 337121 Upholstered Household Furniture Manufacturing 2517 Wood Television, Radio, Phonograph, and Sewing Machine Cabinets 337129 Wood Television, Radio, and Sewing Machine Cabinet Manufacturing 2519 Household Furniture, NEC 337125 Household Furniture ( except Wood and Metal) Manufacturing 2521 Wood Office Furniture 337211 Wood Office Furniture Manufacturing 2531 Public Buildings and Related Furniture ( blackboards) 339942 Lead Pencil and Art Good Manufacturing 2531 Public Building and Related Furniture ( seats for motor vehicles) 33636 Motor Vehicle Seating and Interior Trim Manufacturing 2531 Public Building and Related Furniture ( furniture made for public buildings) 337127 Institutional Furniture Manufacturing SIC Code SIC Description NAICS Code NAICS Title 25 2541 Wood Office and Store Fixtures, Partitions, Shelving, and Lockers ( wood lunchroom tables and chairs) 337127 Institutional Furniture Manufacturing 2541 Wood Office and Store Fixtures, Partitions, Shelving, and Lockers ( architectural woodwork, millwork, and fixtures) 337212 Custom Architectural Woodwork and Millwork Manufacturing 2541 Wood Office and Store Fixtures, Partitions, Shelving, and Lockers ( except counter tops, custom architectural woodwork, millwork, lunchroom and other fixtures) 337215 Showcase, Partition, Shelving, and Locker Manufacturing 2542 Office and Store Fixtures, Partitions, Shelving, and Lockers, Except Wood ( lunchroom tables and chairs ( except wood)) 337127 Institutional Furniture Manufacturing 2542 Office and Store Fixtures, Partitions, Shelving and Lockers, Except Wood ( except lunchroom tables and chairs) 337215 Showcase, Partition, Shelving, and Locker Manufacturing 2591 Drapery Hardware and Window Blinds and Shades 33792 Blind and Shade Manufacturing 2599 Furniture and Fixtures, NEC ( except hospital beds) 337127 Institutional Furniture Manufacturing 2599 Furniture and Fixtures, NEC ( hospital beds) 339111 Laboratory Apparatus and Furniture Manufacturing 2611 Pulp Mills ( pulp producing mills only) 32211 Pulp Mills 2611 Pulp Mills ( pulp mills producing paper) 322121 Paper ( except Newsprint) Mills 2611 Pulp Mills ( pulp mills producing newsprint) 322122 Newsprint Mills 2611 Pulp Mills ( pulp mills producing paperboard) 32213 Paperboard Mills 2621 Paper Mills ( except newsprint mills) 322121 Paper ( except Newsprint) Mills 2621 Paper Mills ( newsprint mills) 322122 Newsprint Mills 2631 Paperboard Mills 32213 Paperboard Mills 2652 Setup Paperboard Boxes 322213 Setup Paperboard Box Manufacturing 2657 Folding Paperboard Boxes, Including Sanitary 322212 Folding Paperboard Box Manufacturing 2671 Packaging Paper and Plastics Film, Coated and Laminated ( single web paper, paper multiweb laminated rolls and sheets for packaging uses) 322221 Coated and Laminated Packaging Paper and Plastics Film Manufacturing 2671 Packaging Paper and Plastics Film, Coated, and Laminated ( plastics packaging film and sheet) 326112 Unsupported Plastics Packaging Film and Sheet Manufacturing 2672 Coated and Laminated Paper, NEC 322222 Coated and Laminated Paper Manufacturing 2673 Plastics, Foil, and Coated Paper 322223 Plastics, Foil, and Coated Paper SIC Code SIC Description NAICS Code NAICS Title 26 Bags ( except all plastics) Bag Manufacturing 2673 Plastics, Foil, and Coated Paper Bags ( plastics bags) 326111 Unsupported Plastics Bag Manufacturing 2679 Converted Paper and Paperboard Products, NEC ( corrugated paper) 322211 Corrugated and Solid Fiber Box Manufacturing 2679 Converted Paper and Paperboard Products, NEC ( wallpaper and gift wrap paper) 322222 Coated and Laminated Paper Manufacturing 2679 Converted Paper and Paperboard Products, NEC ( paper supplies for business machines and other paper office supplies) 322231 Die Cut Paper and Paperboard Office Supplies Manufacturing 2679 Converted Paper and Paperboard Products, NEC ( other converted paper and paperboard products, such as paper filters, crepe paper, and laminated and tiled wallboard) 322299 All Other Converted Paper Product Manufacturing 2721 Periodicals: Publishing, or Publishing and Printing 51112 Periodical Publishers 2731 Books: Publishing, or Publishing and Printing ( except music books) 51113 Book Publishers 2731 Books: Publishing, or Publishing and Printing ( music books) 51223 Music Publishers 2752 Commercial Printing, Lithographic ( except quick printing) 323110 Commercial Lithographic Printing 2752 Commercial Printing, Lithographic ( quick printing) 323114 Quick Printing 2754 Commercial Printing, Gravure 323111 Commercial Gravure Printing 2759 Commercial Printing, NEC ( flexographic printing) 323112 Commercial Flexographic Printing 2759 Commercial Printing, NEC ( screen printing) 323113 Commercial Screen Printing 2759 Commercial Printing, NEC ( quick printing) 323114 Quick Printing 2759 Commercial Printing, NEC ( digital printing, except quick printing) 323115 Digital Printing 2759 Commercial Printing, NEC ( other commercial printing except quick printing) 323119 Other Commercial Printing 2771 Greeting Cards ( other printing of greeting cards) 323119 Other Commercial Printing 2771 Greeting Cards ( publishing greeting cards) 511191 Greeting Card Publishers 2771 Greeting Cards ( lithographic printing of greeting cards) 323110 Commercial Lithographic Printing 2771 Greeting Cards ( gravure printing of greeting cards) 323111 Commercial Gravure Printing 2771 Greeting Cards ( flexographic printing of greeting cards) 323112 Commercial Flexographic Printing SIC Code SIC Description NAICS Code NAICS Title 27 2771 Greeting Cards ( screen printing of greeting cards) 323113 Commercial Screen Printing 2771 Greeting Cards ( other printing of greeting cards) 323119 Other Commercial Printing 2789 Bookbinding and Related Work 323121 Tradebinding and Related Work 2796 Platemaking and Related Services 323122 Prepress Services 2812 Alkalies and Chlorine 325181 Alkalies and Chlorine Manufacturing 2813 Industrial Gases 32512 Industrial Gas Manufacturing 2816 Inorganic Pigments ( except bone and lamp black) 325131 Inorganic Dye and Pigment Manufacturing 2816 Inorganic pigments ( bone and lamp black) 325182 Carbon Black Manufacturing 2819 Industrial Inorganic Chemicals, NEC ( except activated carbon and charcoal, alumina, and inorganic industrial dyes) 325188 All Other Basic Inorganic Chemical Manufacturing 2819 Industrial Inorganic Chemicals, NEC ( activated carbon and charcoal) 325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing 2819 Industrial Inorganic Chemicals, NEC ( alumina) 331311 Alumina Refining 2819 Industrial Inorganic Chemicals, NEC ( recovering sulfur from natural gas) 211112 Natural Gas Liquid Extraction 2821 Plastics Materials, Synthetic and Resins, and Nonvulcanizable Elastomers 325211 Plastics Material and Resin Manufacturing 2822 Synthetic Rubber 325212 Synthetic Rubber Manufacturing 2823 Cellulosic Manmade Fibers 325221 Cellulosic Organic Fiber Manufacturing 2824 Manmade Organic Fibers, Except Cellulosic 325222 Noncellulosic Organic Fiber Manufacturing 2833 Medicinal Chemicals and Botanical Products 325411 Medicinal and Botanical Manufacturing 2834 Pharmaceutical Preparations 325412 Pharmaceutical Preparation Manufacturing 2842 Specialty Cleaning, Polishing, and Sanitary Preparations 325612 Polish and Other Sanitation Good Manufacturing 2843 Surface Active Agents, Finishing Agents, Sulfonated Oils, and Assistants 325613 Surface Active Agent Manufacturing 2851 Paints, Varnishes, Lacquers, Enamels and Allied Products 32551 Paint and Coating Manufacturing 2861 Gum and Wood Chemicals 325191 Gum and Wood Chemical Manufacturing 2865 Cyclic Organic Crudes and Intermediates and Organic Dyes and Pigments ( except aromatics and organic dyes and pigments) 325192 Cyclic Crude and Intermediate Manufacturing SIC Code SIC Description NAICS Code NAICS Title 28 2865 Cyclic Organic Crudes and Intermediates, and Organic Dyes and Pigments ( aromatics) 32511 Petrochemical Manufacturing 2865 Cyclic Organic Crudes and Intermediates, and Organic Dyes and Pigments ( organic dyes and pigments) 325132 Synthetic Organic Dye and Pigment Manufacturing 2869 Industrial Organic Chemicals, NEC ( aliphatics) 32511 Petrochemical Manufacturing 2869 Industrial Organic Chemicals, NEC ( fluorocarbon gases) 32512 Industrial Gas Manufacturing 2869 Industrial Organic Chemicals, NEC ( carbon bisulfide) 325188 All Other Basic Inorganic Chemical Manufacturing 2869 Industrial Organic Chemicals ( ethyl alcohol) 325193 Ethyl Alcohol Manufacturing 2869 Industrial Organic Chemicals, NEC ( except aliphatics, carbon bisulfide, ethyl alcohol, and fluorocarbon gases) 325199 All Other Basic Organic Chemical Manufacturing 2873 Nitrogenous Fertilizers 325311 Nitrogenous Fertilizer Manufacturing 2874 Phosphatic Fertilizers 325312 Phosphatic Fertilizer Manufacturing 2879 Pesticides and Agricultural Chemicals, NEC 32532 Pesticide and Other Agricultural Chemical Manufacturing 2891 Adhesives and Sealants 32552 Adhesive Manufacturing 2893 Printing Ink 32591 Printing Ink Manufacturing 2895 Carbon Black 325182 Carbon Black Manufacturing 2899 Chemical and Chemical Preparations, NEC ( fatty acids) 325199 All Other Basic Organic Chemical Manufacturing 2899 Chemicals and Chemical Preparations, NEC ( frit) 32551 Paint and Coating Manufacturing 2899 Chemicals and Chemical Preparations, NEC ( except frit and table salt) 325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing 2899 Chemical Preparations, NEC ( table salt) 311942 Spice and Extract Manufacturing 2911 Petroleum Refining 32411 Petroleum Refineries 2951 Asphalt Paving Mixtures and Blocks 324121 Asphalt Paving Mixture and Block Manufacturing 2992 Lubricating Oils and Greases 324191 Petroleum Lubricating Oil and Grease Manufacturing 2999 Products of Petroleum and Coal, NEC 324199 All Other Petroleum and Coal Products Manufacturing 3011 Tires and Inner Tubes 326211 Tire Manufacturing ( except Retreading) 3021 Rubber and Plastics Footwear 316211 Rubber and Plastics Footwear Manufacturing 3052 Rubber and Plastics Hose and Belting 32622 Rubber and Plastics Hoses and Belting Manufacturing SIC Code SIC Description NAICS Code NAICS Title 29 3053 Gaskets, Packing, and Sealing Devices 339991 Gasket, Packing, and Sealing Device Manufacturing 3061 Molded, Extruded, and Lathe Cut Mechanical Rubber Goods 326291 Rubber Product Manufacturing for Mechanical Use 3069 Fabricated Rubber Products, NEC ( except rubberized fabric and rubber resilient floor covering) 326299 All Other Rubber Product Manufacturing 3069 Fabricated Rubber Products, NEC ( rubber gloves and life jackets) 339113 Surgical Appliance and Supplies Manufacturing 3069 Fabricated Rubber Products, NEC ( wet suits) 33992 Sporting and Athletic Goods Manufacturing 3069 Fabricated Rubber Products, NEC ( rubber toys, except dolls) 339932 Game, Toy, and Children's Vehicle Manufacturing 3069 Fabricated Rubber Products, NEC ( rubberizing fabric or purchased textile products) 31332 Fabric Coating Mills 3069 Fabricated Rubber Products, NEC ( rubber pants and raincoats) 315299 All Other Cut and Sew Apparel Manufacturing 3069 Fabricated Rubber Products, NEC ( rubber bibs, aprons and bathing caps) 315999 Other Apparel Accessories and Other Apparel Manufacturing 3069 Fabricated Rubber Products, NEC ( rubber resilient floor coverings) 326192 Resilient Floor Covering Manufacturing 3079 3081 Unsupported Plastics Film and Sheets 326113 Unsupported Plastics Film and Sheet ( except Packaging) Manufacturing 3082 Unsupported Plastics Profile Shapes 326121 Unsupported Plastics Profile Shape Manufacturing 3083 Laminated Plastics Plate, Sheet, and Profile Shapes 32613 Laminated Plastics Plate, Sheet, and Shape Manufacturing 3084 Plastics Pipe 326122 Plastics Pipe and Pipe Fitting Manufacturing 3085 Plastics Bottles 32616 Plastics Bottle Manufacturing 3086 Plastics Foam Products ( polystyrene foam products) 32614 Polystyrene Foam Product Manufacturing 3086 Plastics Foam Products ( urethane and other foam products) 32615 Urethane and Other Foam Product ( except Polystyrene) Manufacturing 3087 Custom Compounding of Purchased Plastics Resin 325991 Custom Compounding of Purchased Resins 3088 Plastics Plumbing Fixtures 326191 Plastics Plumbing Fixture Manufacturing 3089 Plastics Products, NEC ( except plastics pipe fittings and plastics sausage casings) 326199 All Other Plastics Product Manufacturing 3089 Plastics Products, NEC ( finished plastics furniture parts) 337215 Showcase, Partition, Shelving, and Locker Manufacturing 3089 Plastics Product, NEC ( plastics sausage casings) 326121 Unsupported Plastics Profile Shape Manufacturing SIC Code SIC Description NAICS Code NAICS Title 30 3089 Plastics Products, NEC ( pipe fittings) 326122 Plastics Pipe and Pipe Fitting Manufacturing 3131 Boat and Shoe Cut Stock and Findings ( metal buckles) 339993 Fastener, Button, Needle, and Pin Manufacturing 3143 MenÆs Footwear, Except Athletic 316213 MenÆs Footwear ( except Athletic) Manufacturing 3144 WomenÆs Footwear, Except Athletic 316214 WomenÆs Footwear ( except Athletic) Manufacturing 3149 Footwear Except Rubber, NEC 316219 Other Footwear Manufacturing 3221 Glass Containers 327213 Glass Container Manufacturing 3229 Pressed and Blown Glass and Glassware, NEC 327212 Other Pressed and Blown Glass and Glassware Manufacturing 3231 Glass Products Made of Purchased Glass 327215 Glass Product Manufacturing Made of Purchased Glass 3241 Cement, Hydraulic 32731 Cement Manufacturing 3251 Brick and Structural Clay Tile ( slumped brick) 327331 Concrete Block and Brick Manufacturing 3251 Brick and Structural Clay Tile ( except slumped brick) 327121 Brick and Structural Clay Tile Manufacturing 3253 Ceramic Wall and Floor Tile 327122 Ceramic Wall and Floor Tile Manufacturing 3255 Clay Refractories 327124 Clay Refractory Manufacturing 3261 Vitreous China Plumbing Fixtures and China and Earthenware Fittings and Bathroom Accessories 327111 Vitreous China Plumbing Fixture and China and Earthenware Bathroom Accessories Manufacturing 3273 Ready Mixed Concrete 32732 Ready Mix Concrete Manufacturing 3281 Cut Stone and Stone Products 327991 Cut Stone and Stone Product Manufacturing 3291 Abrasive Products ( steel wool with or without soap) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3291 Abrasive Products ( except steel wool with or without soap) 32791 Abrasive Product Manufacturing 3292 Asbestos Products ( asbestos brake linings and pads) 33634 Motor Vehicle Brake System Manufacturing 3292 Asbestos Products ( except brake pads and linings) 327999 All Other Miscellaneous Nonmetallic Mineral Product Manufacturing 3295 Minerals and Earths, Ground or Otherwise Treated ( grinding, washing, separating, etc. of minerals in SIC 1455) 212324 Kaolin and Ball Clay Mining 3295 Minerals and Earths, Ground or Otherwise Treated ( grinding, washing, separating, etc. of minerals in SIC 1459) 212325 Clay and Ceramic and Refractory Minerals Mining 3295 Minerals and Earths, Ground or Otherwise Treated ( grinding, washing, separating, etc. of minerals 212393 Other Chemical and Fertilizer Mineral Mining SIC Code SIC Description NAICS Code NAICS Title 31 in SIC 1479) 3295 Minerals and Earths, Ground or Otherwise Treated ( grinding, washing, separating, etc. of minerals in SIC 1499) 212399 All Other Nonmetallic Mineral Mining 3295 Minerals and Earths, Ground or Otherwise Treated ( except grinding, washing, separating, etc. of nonmetallic minerals) 327992 Ground or Treated Mineral and Earth Manufacturing 3296 Mineral Wool 327993 Mineral Wool Manufacturing 3299 Nonmetallic Mineral Products, NEC ( except moldings, ornamental and architectural plaster work, clay and gypsum statuary) 327999 All Other Miscellaneous Nonmetallic Mineral Product Manufacturing 3299 Nonmetallic Mineral Products, NEC ( clay statuary) 327112 Vitreous China, Fine Earthenware, and Other Pottery Product Manufacturing 3299 Nonmetallic Mineral Products, NEC ( moldings, ornamental and architectural plaster work and gypsum statuary ) 32742 Gypsum Product Manufacturing 3312 Steel Works, Blast Furnaces ( Including Coke Ovens), and Rolling Mills ( except coke ovens not integrated with steel mills and hot rolling purchased steel) 331111 Iron and Steel Mills 3312 Steel Works, Blast Furnaces ( including coke ovens), and Rolling Mills ( hot rolling purchased steel) 331221 Rolled Steel Shape Manufacturing 3312 Blast Furnaces and Steel Mills ( coke ovens) 324199 All Other Petroleum and Coal Products Manufacturing 3313 Electrometallurgical Products, Except Steel 331112 Electrometallurgical Ferroalloy Product Manufacturing 3315 Steel Wiredrawing and Steel Nails and Spikes ( steel, wire drawing) 331222 Steel Wire Drawing 3316 Cold Rolled Steel Sheet, Strip and Bars 331221 Rolled Steel Shape Manufacturing 3317 Steel Pipe and Tubes 33121 Iron and Steel Pipe and Tube Manufacturing from Purchased Steel 3321 Gray and Ductile Iron Foundries 331511 Iron Foundries 3334 Primary Production of Aluminum 331312 Primary Aluminum Production 3339 Primary Smelting and Refining of Nonferrous Metals, Except Copper and Aluminum 331419 Primary Smelting and Refining of Nonferrous Metal ( except Copper and Aluminum) 3341 Secondary Smelting and Refining of Nonferrous Metals ( copper) 331423 Secondary Smelting, Refining, and Alloying of Copper 3341 Secondary Smelting and Refining of Nonferrous Metals ( except copper 331492 Secondary Smelting, Refining, and Alloying of Nonferrous Metal SIC Code SIC Description NAICS Code NAICS Title 32 and aluminum) ( except Copper and Aluminum) 3341 Secondary Smelting and Refining of Nonferrous Metals ( aluminum) 331314 Secondary Smelting and Alloying of Aluminum 3351 Rolling, Drawing, and Extruding of Copper 331421 Copper Rolling, Drawing, and Extruding 3353 Aluminum Sheet, Plate, and Foil 331315 Aluminum Sheet, Plate, and Foil Manufacturing 3354 Aluminum Extruded Products 331316 Aluminum Extruded Product Manufacturing 3357 Drawing and Insulating of Nonferrous Wire ( aluminum wire drawing) 331319 Other Aluminum Rolling and Drawing 3357 Drawing and Insulating of Nonferrous Wire ( copper wire drawing) 331422 Copper Wire ( except Mechanical) Drawing 3357 Drawing and Insulating of Nonferrous Wire ( wire drawing except copper or aluminum) 331491 Nonferrous Metal ( except Copper and Aluminum) Rolling, Drawing, and Extruding 3357 Drawing and Insulating of Nonferrous Wire ( fiber optic cable insulating only 335921 Fiber Optic Cable Manufacturing 3357 Drawing and Insulating of Nonferrous Wire ( communication and energy wire, except fiber optic insulating only) 335929 Other Communication and Energy Wire Manufacturing 3364 Nonferrous Die Castings, Except Aluminum 331522 Nonferrous ( except Aluminum) Die Casting Foundries 3365 Aluminum Foundries 331524 Aluminum Foundries ( except Die Casting) 3366 Copper Foundries 331525 Copper Foundries ( except Die Casting) 3369 Nonferrous Foundries, Except Aluminum and Copper 331528 Other Nonferrous Foundries ( except Die Casting) 3398 Metal Heat Treating 332811 Metal Heat Treating 3399 Primary Metal Products, NEC ( laminating steel) 332813 Electroplating, Plating, Polishing, Anodizing, and Coloring 3411 Metal Cans 332431 Metal Can Manufacturing 3412 Metal Shipping Barrels, Drums, Kegs, and Pails 332439 Other Metal Container Manufacturing 3421 Cutlery ( except tool type shears) 332211 Cutlery and Flatware ( except Precious) Manufacturing 3421 Cutlery ( tool type shears) 332212 Hand and Edge Tool Manufacturing 3423 Hand and Edge Tools, Except Machine Tools and Handsaws 332212 Hand and Edge Tool Manufacturing 3429 Hardware, NEC ( vacuum and insulated bottles, jugs, and chests) 332439 Other Metal Container Manufacturing 3429 Hardware, NEC ( other hardware) 33251 Hardware Manufacturing 3429 Hardware, NEC ( turnbuckles and hose clamps) 332722 Bolt, Nut, Screw, Rivet, and Washer Manufacturing 3429 Hardware, NEC ( fireplace fixtures, traps, handcuffs and leg irons, ladder jacks, and other like metal products) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing SIC Code SIC Description NAICS Code NAICS Title 33 3429 Hardware, NEC ( luggage and utility racks) 336399 All Other Motor Vehicle Parts Manufacturing 3429 Hardware, NEC ( convertible bed sleeper mechanisms, chair glides) 337215 Showcase, Partition, Shelving, and Locker Manufacturing 3432 Plumbing Fixture Fittings and Trim ( except shower rods and lawn hose nozzles) 332913 Plumbing Fixture Fitting and Trim Manufacturing 3432 Plumbing Fixture Fittings and Trim ( lawn hose nozzles) 332919 Other Metal Valve and Pipe Fitting Manufacturing 3432 Plumbing Fixture Fittings and Trim ( metal shower rods) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3433 Heating Equipment, Except Electric and Warm Air Furnaces 333414 Heating Equipment ( except Warm Air Furnaces) Manufacturing 3442 Metal Doors, Sash, Frames, Molding and Trim 332321 Metal Window and Door Manufacturing 3443 Fabricated Plate Work ( Boiler Shops) ( power boilers and heat exchangers) 33241 Power Boiler and Heat Exchanger Manufacturing 3443 Fabricated Plate Work ( Boiler Shops) ( heavy gauge tanks) 33242 Metal Tank ( Heavy Gauge) Manufacturing 3443 Fabricated Plate Work ( Boiler Shops) ( metal cooling towers) 333414 Heating Equipment ( except Warm Air Furnaces) Manufacturing 3443 Fabricated Plate Work ( Boiler Shops) ( fabricated plate work and metal weldments) 332313 Plate Work Manufacturing 3443 Fabricated Plate Work ( Boiler Shops) ( power boilers and heat exchangers) 33241 Power Boiler and Heat Exchanger Manufacturing 3443 Fabricated Plate Work ( Boiler Shops) ( fabricated plate work and metal weldments) 332313 Plate Work Manufacturing 3444 Sheet Metal Work ( metal bins and vats) 332439 Other Metal Container Manufacturing 3444 Sheet Metal Work ( sheet metal cooling towers) 333414 Heating Equipment ( except Warm Air Furnaces) Manufacturing 3444 Sheet Metal Work ( ducts, flumes, flooring, siding, dampers, etc.) 332321 Metal Window and Door Manufacturing 3446 Architectural and Ornamental Metal Work 332323 Ornamental and Architectural Metal Work Manufacturing 3448 Prefabricated Metal Buildings and Components 332311 Prefabricated Metal Building and Component Manufacturing 3449 Miscellaneous Structural Metal Work ( fabricated bar joists and concrete reinforcing bars) 332312 Fabricated Structural Metal Manufacturing 3449 Miscellaneous Structural Metal Work ( curtain wall) 332321 Metal Window and Door Manufacturing 3449 Miscellaneous Structural Metal Work ( metal plaster bases) 332323 Ornamental and Architectural Metal Work Manufacturing 3449 Miscellaneous Structural Metal Work ( custom roll forming) 332114 Custom Roll Forming SIC Code SIC Description NAICS Code NAICS Title 34 3451 Screw Machine Products 332721 Precision Turned Product Manufacturing 3452 Bolts, Nuts, Screws, Rivets, and Washers 332722 Bolt, Nut, Screw, Rivet, and Washer Manufacturing 3463 Nonferrous Forgings 332112 Nonferrous Forging 3465 Automotive Stampings 33637 Motor Vehicle Metal Stamping 3466 Crowns and Closures 332115 Crown and Closure Manufacturing 3469 Metal Stampings, NEC ( except kitchen utensils, pots and pans for cooking, and coins) 332116 Metal Stamping 3469 Metal Stampings, NEC ( kitchen utensils, pots, and pans for cooking) 332214 Kitchen Utensil, Pot, and Pan Manufacturing 3471 Electroplating, Plating, Polishing, Anodizing, and Coloring 332813 Electroplating, Plating, Polishing, Anodizing, and Coloring 3479 Coating, Engraving, and Allied Services, NEC ( jewelry engraving and etching, including precious metal) 339911 Jewelry ( except Costume) Manufacturing 3479 Coating, Engraving, and Allied Services, NEC ( silver and plated ware engraving and etching) 339912 Silverware and Hollowware Manufacturing 3479 Coating, Engraving, and Allied Services, NEC ( costume jewelry engraving and etching) 339914 Costume Jewelry and Novelty Manufacturing 3479 Coating, Engraving, and Allied Services, NEC ( except jewelry, silverware, and flatware engraving and etching) 332812 Metal Coating, Engraving ( except Jewelry and Silverware), and Allied Services to Manufacturers 3483 Ammunition, Except for Small Arms 332993 Ammunition ( except Small Arms) Manufacturing 3484 Small Arms 332994 Small Arms Manufacturing 3489 Ordnance and Accessories, NEC 332995 Other Ordnance and Accessories Manufacturing 3491 Industrial Valves 332911 Industrial Valve Manufacturing 3492 Fluid Power Valves and Hose Fittings 332912 Fluid Power Valve and Hose Fitting Manufacturing 3493 Steel Springs, Except Wire 332611 Spring ( Heavy Gauge) Manufacturing 3494 Valves and Pipe Fittings, NEC ( except metal pipe hangers and supports) 332919 Other Metal Valve and Pipe Fitting Manufacturing 3494 Valves and Pipe Fittings, NEC ( metal pipe hangers and supports) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3495 Wire Springs ( clock and watch springs) 334518 Watch, Clock, and Part Manufacturing 3495 Wire Springs ( except watch and clock springs) 332612 Spring ( Light Gauge) Manufacturing 3496 Miscellaneous Fabricated Wire Products ( except grocery carts) 332618 Other Fabricated Wire Product Manufacturing SIC Code SIC Description NAICS Code NAICS Title 35 3496 Miscellaneous Fabricated Wire Products ( grocery carts) 332924 Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing 3497 Metal Foil and Leaf ( foil and foil containers) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3497 Metal Foil and Leaf ( laminated aluminum foil rolls and sheets for flexible packaging uses) 322225 Laminated Aluminum Foil Manufacturing for Flexible Packaging Uses 3498 Fabricated Pipe and Pipe Fittings 332996 Fabricated Pipe and Pipe Fitting Manufacturing 3499 Fabricated Metal Products, NEC ( other metal products) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3499 Fabricated Metal Products, NEC ( metal motor vehicle seat frames) 33636 Motor Vehicle Seating and Interior Trim Manufacturing 3499 Fabricated Metal Products, NEC ( metal furniture frames) 337215 Showcase, Partition, Shelving, and Locker Manufacturing 3499 Fabricated Metal Products, NEC ( powder metallurgy) 332117 Powder Metallurgy Part Manufacturing 3499 Fabricated Metal Products, NEC ( metal boxes) 332439 Other Metal Container Manufacturing 3499 Fabricated Metal Products, NEC ( safe and vault locks) 33251 Hardware Manufacturing 3499 Fabricated Metal Products, NEC ( metal aerosol valves) 332919 Other Metal Valve and Pipe Fitting Manufacturing 3519 Internal Combustion Engines, NEC ( except stationary engine radiators) 333618 Other Engine Equipment Manufacturing 3519 Internal Combustion Engines, NEC ( stationary engine radiators) 336399 All Other Motor Vehicle Parts Manufacturing 3523 Farm Machinery and Equipment ( hand hair clippers for animals) 332212 Hand and Edge Tool Manufacturing 3523 Farm Machinery and Equipment ( corrals, stalls, and holding gates) 332323 Ornamental and Architectural Metal Work Manufacturing 3523 Farm Machinery and Equipment ( except corrals, stalls, holding gates, hand clippers for animals, and farm conveyors/ elevators) 333111 Farm Machinery and Equipment Manufacturing 3523 Farm Machinery and Equipment ( farm conveyors and elevators) 333922 Conveyor and Conveying Equipment Manufacturing 3524 Lawn and Garden Tractors and Home Lawn and Garden Equipment ( nonpowered lawnmowers) 332212 Hand and Edge Tool Manufacturing 3524 Lawn and Garden Tractors and Home Lawn and Garden Equipment ( except nonpowered lawnmowers) 333112 Lawn and Garden Tractor and Home Lawn and Garden Equipment Manufacturing 3531 Construction Machinery and Equipment ( except railway track maintenance equipment; winches, aerial work platforms; and automotive wrecker hoists) 33312 Construction Machinery Manufacturing SIC Code SIC Description NAICS Code NAICS Title 36 3531 Construction Machinery and Equipment ( winches, aerial work platforms, and automobile wrecker hoists) 333923 Overhead Traveling Crane, Hoist, and Monorail System Manufacturing 3531 Construction Machinery and Equipment ( railway track maintenance equipment) 33651 Railroad Rolling Stock Manufacturing 3533 Oil and Gas Field Machinery and Equipment 333132 Oil and Gas Field Machinery and Equipment Manufacturing 3534 Elevators and Moving Stairways 333921 Elevator and Moving Stairway Manufacturing 3535 Conveyors and Conveying Equipment 333922 Conveyor and Conveying Equipment Manufacturing 3536 Overhead Traveling Cranes, Hoists, and Monorail Systems 333923 Overhead Traveling Crane, Hoist, and Monorail System Manufacturing 3537 Industrial Trucks, Tractors, Trailers, and Stackers ( except metal pallets and metal air cargo containers) 333924 Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing 3537 Industrial Trucks, Tractors, Trailers, and Stackers ( metal air cargo containers) 332439 Other Metal Container Manufacturing 3537 Industrial Trucks, Tractors, Trailers, and Stackers ( metal pallets) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3541 Machine Tools, Metal Cutting Type 333512 Machine Tool ( Metal Cutting Types) Manufacturing 3544 Special Dies and Tools, Die Sets, Jigs and Fixtures, and Industrial Molds ( except molds) 333514 Special Die and Tool, Die Set, Jig, and Fixture Manufacturing 3544 Special Dies and Tools, Die Sets, Jigs and Fixtures, and Industrial Molds ( industrial molds) 333511 Industrial Mold Manufacturing 3545 Cutting Tools, Machine Tool Accessories, and Machinists' Precision Measuring Devices ( except precision measuring devices) 333515 Cutting Tool and Machine Tool Accessory Manufacturing 3545 Cutting Tools, Machine Tools Accessories, and Machinist Precision Measuring Devices ( precision measuring devices) 332212 Hand and Edge Tool Manufacturing 3549 Metalworking Machinery, NEC 333518 Other Metalworking Machinery Manufacturing 3553 Woodworking Machinery 33321 Sawmill and Woodworking Machinery Manufacturing 3554 Paper Industries Machinery 333291 Paper Industry Machinery Manufacturing 3555 Printing Trades Machinery and Equipment 333293 Printing Machinery and Equipment Manufacturing 3556 Food Products Machinery 333294 Food Product Machinery SIC Code SIC Description NAICS Code NAICS Title 37 Manufacturing 3559 Special Industry Machinery, NEC ( semiconductor machinery manufacturing) 333295 Semiconductor Machinery Manufacturing 3559 Special Industry Machinery, NEC ( except rubber and plastics manufacturing machinery, semiconductor manufacturing machinery, and automotive maintenance equipment) 333298 All Other Industrial Machinery Manufacturing 3561 Pumps and Pumping Equipment 333911 Pump and Pumping Equipment Manufacturing 3562 Ball and Roller Bearings 332991 Ball and Roller Bearing Manufacturing 3563 Air and Gas Compressors 333912 Air and Gas Compressor Manufacturing 3568 Mechanical Power Transmission Equipment, NEC 333613 Mechanical Power Transmission Equipment Manufacturing 3579 Office Machines, NEC ( time clocks and other time recording devices) 334518 Watch, Clock, and Part Manufacturing 3579 Office Machines, NEC ( pencil sharpeners, staplers and other office equipment) 339942 Lead Pencil and Art Good Manufacturing 3579 Office Machines, NEC ( except timeclocks, time stamps, pencil sharpeners, stapling machines, etc.) 333313 Office Machinery Manufacturing 3585 Air Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment ( motor vehicle air conditioning) 336391 Motor Vehicle Air Conditioning Manufacturing 3595 Air Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment ( except motor vehicle air conditioning) 333415 Air Conditioning and Warm Air Heating Equipment and Commercial and Industrial Refrigeration Equipment Manufacturing 3592 Carburetors, Pistons, Piston Rings, and Valves 336311 Carburetor, Piston, Piston Ring, and Valve Manufacturing 3593 Carburetor, Piston, Piston Ring, and Valve Manufacturing 333995 Fluid Power Cylinder and Actuator Manufacturing 3596 Scales and Balances, Except Laboratory 333997 Scale and Balance ( except Laboratory) Manufacturing 3599 Industrial and Commercial Machinery and Equipment, NEC ( other industrial and commercial machinery and equipment) 333999 All Other Miscellaneous General Purpose Machinery Manufacturing 3599 Industrial and Commercial Machinery and Equipment, NEC ( gasoline, oil, and intake filters for internal 336399 All Other Motor Vehicle Parts Manufacturing SIC Code SIC Description NAICS Code NAICS Title 38 combustion engines, except for motor vehicles) 3599 Industrial and Commercial Machinery and Equipment, NEC ( machine shops) 33271 Machine Shops 3599 Industrial and Commercial Machinery and Equipment, NEC ( flexible metal hose) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3599 Industrial and Commercial Machinery and Equipment, NEC ( carnival amusement park equipment) 333319 Other Commercial and Service Industry Machinery Manufacturing 3612 Power, Distribution, and Speciality Transformers 335311 Power, Distribution, and Specialty Transformer Manufacturing 3613 Switchgear and Switchboard Apparatus 335313 Switchgear and Switchboard Apparatus Manufacturing 3624 Carbon and Graphite Products 335991 Carbon and Graphite Product Manufacturing 3629 Electrical Industrial Apparatus, NEC 335999 All Other Miscellaneous Electrical Equipment and Component Manufacturing 3632 Household Refrigerators and Home and Farm Freezers 335222 Household Refrigerator and Home Freezer Manufacturing 3633 Household Laundry Equipment 335224 Household Laundry Equipment Manufacturing 3634 Electric Housewares and Fans ( electronic cigarette lighters) 339999 All Other Miscellaneous Manufacturing 3634 Electric Housewares and Fans ( wall and baseboard heating units for permanent installation) 333414 Heating Equipment ( except Warm Air Furnaces) Manufacturing 3634 Electric Housewares and Fans ( except wall and baseboard heating units for permanent installation and electronic cigarette lighters) 335211 Electric Housewares and Household Fan Manufacturing 3641 Electric Lamp Bulbs and Tubes 33511 Electric Lamp Bulb and Part Manufacturing 3643 Current Carrying Wiring Devices 335931 Current Carrying Wiring Device Manufacturing 3644 Noncurrent Carrying Wiring Devices ( except fishwire, electrical wiring tool) 335932 Noncurrent Carrying Wiring Device Manufacturing 3644 Noncurrent Carrying Wiring Devices ( fish wire, electrical wiring tool) 332212 Hand and Edge Tool Manufacturing 3645 Residential Electric Lighting Fixtures 335121 Residential Electric Lighting Fixture Manufacturing 3647 Vehicular Lighting Equipment 336321 Vehicular Lighting Equipment Manufacturing 3651 Household Audio and Video Equipment 33431 Audio and Video Equipment Manufacturing 3661 Telephone and Telegraph Apparatus ( consumer external modems) 334418 Telephone and Telegraph Apparatus ( consumer external SIC Code SIC Description NAICS Code NAICS Title 39 modems) 3661 Telephone and Telegraph Apparatus ( except consumer external modems) 33421 Telephone Apparatus Manufacturing 3671 Electron Tubes 334411 Electron Tube Manufacturing 3672 Printed Circuit Boards 334412 Bare Printed Circuit Board Manufacturing 3674 Semiconductors and Related Devices 334413 Semiconductor and Related Device Manufacturing 3675 Electronic Capacitors 334414 Electronic Capacitor Manufacturing 3677 Electronic Coils, Transformers, and Other Inductors 334416 Electronic Coil, Transformer, and Other Inductor Manufacturing 3679 Electronic Components, NEC ( printed circuit/ electronic assembly manufacturing) 334418 Telephone and Telegraph Apparatus ( consumer external modems) 3679 Electronic Components, NEC ( other electronic components) 334419 Other Electronic Component Manufacturing 3679 Electronic Components, NEC ( antennas) 33422 Radio and Television Broadcasting and Wireless Communications Equipment Manufacturing 3679 Electronic Components, NEC ( radio headphones) 33431 Audio and Video Equipment Manufacturing 3691 Storage Batteries 335911 Storage Battery Manufacturing 3695 Magnetic and Optical Recording Media 334613 Magnetic and Optical Recording Media Manufacturing 3699 Electrical Machinery, Equipment, and Supplies, NEC ( Christmas tree lighting sets, electric insect lamps, electric fireplace logs, and trouble lights) 335129 Other Lighting Equipment Manufacturing 3699 Electrical Machinery, Equipment, and Supplies, NEC ( other electrical industrial apparatus) 335999 All Other Miscellaneous Electrical Equipment and Component Manufacturing 3699 Electrical Machinery, Equipment and Supplies, NEC ( electronic teaching machines and flight simulators) 333319 Other Commercial and Service Industry Machinery Manufacturing 3711 Motor Vehicles and Passenger Car Bodies ( automobiles 336111 Automobile Manufacturing 3711 Motor Vehicles and Passenger Car Bodies ( light trucks and utility vehicles) 336112 Light Truck and Utility Vehicle Manufacturing 3711 Motor Vehicles and Passenger Car Bodies ( heavy duty trucks) 33612 Heavy Duty Truck Manufacturing 3711 Motor Vehicles and Passenger Car Bodies ( kit car and other passenger car bodies) 336211 Motor Vehicle Body Manufacturing 3711 Motor Vehicles and Passenger Car Bodies ( military armored vehicles) 336992 Military Armored Vehicle, Tank, and Tank Component Manufacturing 3713 Truck and Bus Bodies 336211 Motor Vehicle Body Manufacturing SIC Code SIC Description NAICS Code NAICS Title 40 3714 Motor Vehicle Parts and Accessories ( dump truck lifting mechanisms and fifth wheels) 336211 Motor Vehicle Body Manufacturing 3714 Motor Vehicle Parts and Accessories ( gasoline engines and engine parts including rebuilt) 336312 Gasoline Engine and Engine Parts Manufacturing 3714 Motor Vehicle Parts and Accessories ( wiring harness sets, other than ignition; block heaters and battery heaters; instrument board assemblies; permanent defrosters; windshield washer wiper mechanisms; cruise control mechanisms; and other electrical equipment for internal combustion engines) 336322 Other Motor Vehicle Electrical and Electronic Equipment Manufacturing 3714 Motor Vehicle Parts and Accessories ( steering and suspension parts) 33633 Motor Vehicle Steering and Suspension Components ( except Spring) Manufacturing 3714 Motor Vehicle Parts and Accessories ( brake and brake systems, including assemblies) 33634 Motor Vehicle Brake System Manufacturing 3714 Motor Vehicle Parts and Accessories ( transmissions and power train parts, including rebuilding) 33635 Motor Vehicle Transmission and Power Train Parts Manufacturing 3714 Motor Vehicle Parts and Accessories ( except truck and bus bodies, trailers, engine and engine parts, motor vehicle electrical and electronic equipment, motor vehicle steering and suspension components, motor vehicle brake systems, and motor vehicle transmission and power train parts) 336399 All Other Motor Vehicle Parts Manufacturing 3714 Motor Vehicle Parts and Accessories ( dump truck lifting mechanisms and fifth wheels) 336211 Motor Vehicle Body Manufacturing 3715 Truck Trailers 336212 Truck Trailer Manufacturing 3716 Motor Homes 336213 Motor Home Manufacturing 3721 Aircraft ( except research and development) 336411 Aircraft Manufacturing 3721 Aircraft ( research and development) 54171 Research and Development in the Physical, Engineering, and Life Sciences 3724 Aircraft Engines and Engine Parts ( except research and development 336412 Aircraft Engine and Engine Parts Manufacturing 3724 Aircraft Engines and Engine Parts ( research and development) 54171 Research and Development in the Physical, Engineering, and Life Sciences SIC Code SIC Description NAICS Code NAICS Title 41 3728 Aircraft Parts and Auxiliary Equipment, NEC ( except fluid power aircraft subassemblies, target drones, and research and development) 336413 Other Aircraft Parts and Auxiliary Equipment Manufacturing 3728 Aircraft Parts and Auxiliary Equipment, NEC ( research and development) 54171 Research and Development in the Physical, Engineering, and Life Sciences 3728 Aircraft Parts and Auxiliary Equipment, NEC ( fluid power aircraft subassemblies) 332912 Fluid Power Valve and Hose Fitting Manufacturing 3728 Aircraft Parts and Auxiliary Equipment, NEC ( target drones) 336411 Aircraft Manufacturing 3732 Boat Building and Repairing ( boat building) 336612 Boat Building 3732 Boat Building and Repairing ( pleasure boat repair) 81149 Other Personal and Household Goods Repair and Maintenance 3751 Motorcycles, Bicycles and Parts 336991 Motorcycle, Bicycle, and Parts Manufacturing 3761 Guided missiles and Space Vehicles ( research and development) 54171 Research and Development in the Physical, Engineering, and Life Sciences 3761 Guided Missiles and Space Vehicles ( except research and development 336414 Guided Missile and Space Vehicle Manufacturing 3764 Guided missile and Space Vehicle Propulsion Units and Propulsion Unit Parts ( research and development) 54171 Research and Development in the Physical, Engineering, and Life Sciences 3764 Guided Missile and Space Vehicle Propulsion Units and Propulsion Unit Parts ( except research and development) 336415 Guided Missile and Space Vehicle Propulsion Unit and Propulsion Unit Parts Manufacturing 3792 Travel Trailers and Campers 336214 Travel Trailer and Camper Manufacturing 3799 Transportation Equipment, NEC ( automobile, boat, utility and light truck trailers) 336214 Travel Trailer and Camper Manufacturing 3799 Transportation Equipment, NEC ( trailer hitches) 336399 All Other Motor Vehicle Parts Manufacturing 3799 Transportation Equipment, NEC ( except automobile, boat, utility light truck trailers, trailer hitches, and wheelbarrows) 336999 All Other Transportation Equipment Manufacturing 3799 Transportation Equipment, NEC ( wheelbarrows) 333924 Industrial Truck, Tractor, Trailer, and Stacker Machinery Manufacturing 3812 Search, Detection, Navigation, Guidance, Aeronautical, and Nautical Systems and Instruments 334511 Search, Detection, Navigation, Guidance, Aeronautical, and Nautical System and Instrument Manufacturing SIC Code SIC Description NAICS Code NAICS Title 42 3821 Laboratory Apparatus and Furniture 339111 Laboratory Apparatus and Furniture Manufacturing 3822 Automatic Controls for Regulating Residential and Commercial Environments and Appliances 334512 Automatic Environmental Control Manufacturing for Residential, Commercial, and Appliance Use 3827 Optical Instruments and Lenses 333314 Optical Instrument and Lens Manufacturing 3829 Measuring and Controlling Devices, NEC ( motor vehicle gauges) 334514 Totalizing Fluid Meter and Counting Device Manufacturing 3829 Measuring and Controlling Devices, NEC ( electronic chronometers) 334518 Watch, Clock, and Part Manufacturing 3829 Measuring and Controlling Devices, NEC ( except medical thermometers, electronic chronometers and motor vehicle gauges) 334519 Other Measuring and Controlling Device Manufacturing 3829 Measuring and Controlling Devices, NEC ( medical thermometers) 339112 Surgical and Medical Instrument Manufacturing 3841 Surgical and Medical Instruments and Apparatus ( operating tables) 339111 Laboratory Apparatus and Furniture Manufacturing 3841 Surgical and Medical Instruments and Apparatus ( except tranquilizer guns and operating tables) 339112 Surgical and Medical Instrument Manufacturing 3841 Surgical and Medical Instruments and Apparatus ( tranquilizer guns) 332954 Small Arms Manufacturing 3842 Orthopedic, Prosthetic, and Surgical Appliances and Supplies ( except electronic hearing aids) 339113 Surgical Appliance and Supplies Manufacturing 3842 Orthopedic, Prosthetic, and Surgical Appliances and Supplies ( incontinent and bed pads) 322291 Sanitary Paper Product Manufacturing 3842 Orthopedic, Prosthetic and Surgical Appliances and Supplies ( electronic hearing aids) 334510 Electromedical and Electrotherapeutic Apparatus Manufacturing 3851 Ophthalmic Goods ( intra ocular lenses) 339113 Surgical Appliance and Supplies Manufacturing 3851 Ophthalmic Goods ( except intra ocular lenses) 339115 Ophthalmic Goods Manufacturing 3861 Ophthalmic Goods Manufacturing 325992 Photographic Film, Paper, Plate, and Chemical Manufacturing 3861 Photographic Equipment and Supplies ( except photographic film, paper, plates, and chemicals) 333315 Photographic and Photocopying Equipment Manufacturing 3873 Watches, Clocks, Clockwork Operated Devices, and Parts 334518 Watch, Clock, and Part Manufacturing 3914 Silverware, Plated Ware, and Stainless Steel Ware ( except nonprecious and precious plated metal cutlery and flatware) 339912 Silverware and Hollowware Manufacturing 3914 Silverware, Plated Ware, and 332211 Cutlery and Flatware ( except SIC Code SIC Description NAICS Code NAICS Title 43 Stainless Steel Ware ( cutlery and flatware, nonprecious and precious plated) Precious) Manufacturing 3914 Silverware, Plated Ware, and Stainless Steel Ware ( precious plated hollowware) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3931 Musical Instruments 339992 Musical Instrument Manufacturing 3949 Sporting and Athletic Goods, NEC 33992 Sporting and Athletic Goods Manufacturing 3951 Pens, Mechanical Pencils, and Parts 339941 Pen and Mechanical Pencil Manufacturing 3993 Signs and Advertising Specialties ( signs) 33995 Sign Manufacturing 3995 Burial Caskets 339995 Burial Casket Manufacturing 3996 Linoleum, Asphalted Felt Base, and Other Hard Surface Floor Coverings, NEC 326192 Resilient Floor Covering Manufacturing 3999 Manufacturing Industries, NEC ( plastics products such as combs, hair curlers, etc.) 326199 All Other Plastics Product Manufacturing 3999 Manufacturing Industries, NEC ( human hair clippers, hand operated) 332211 Cutlery and Flatware ( except Precious) Manufacturing 3999 Manufacturing Industries, NEC ( tape measures) 332212 Hand and Edge Tool Manufacturing 3999 Manufacturing Industries, NEC ( other miscellaneous metal products, such as combs, hair curlers, etc.) 332999 All Other Miscellaneous Fabricated Metal Product Manufacturing 3999 Manufacturing Industries, NEC ( beauty and barber shop equipment, except chairs) 333319 Other Commercial and Service Industry Machinery Manufacturing 3999 Manufacturing Industries, NEC ( lamp shades of paper or textile) 335121 Residential Electric Lighting Fixture Manufacturing 3999 Manufacturing Industries, NEC ( electric hair clippers for humans) 335211 Electric Housewares and Household Fan Manufacturing 3999 Manufacturing Industries, NEC ( beauty and barber chairs) 337127 Institutional Furniture Manufacturing 3999 Manufacturing Industries, NEC ( embroidery kits) 339932 Game, Toy, and Children's Vehicle Manufacturing 3999 Manufacturing Industries, NEC ( other miscellaneous products not specially provided for previously) 339999 All Other Miscellaneous Manufacturing 3999 Manufacturing Industries, NEC ( fur dressing and finishing) 31611 Leather and Hide Tanning and Finishing 3999 Manufacturing Industries, NEC ( matches) 325998 All Other Miscellaneous Chemical Product and Preparation Manufacturing 4226 Special Warehousing and Storage, NEC ( warehousing in foreign trade zones) 49311 General Warehousing and Storage SIC Code SIC Description NAICS Code NAICS Title 44 4226 Special Warehousing and Storage, NEC ( fur storage) 49312 Refrigerated Warehousing and Storage 4226 Special Warehousing and Storage, NEC ( all but fur storage and warehousing in foreign trade zones) 49319 Other Warehousing and Storage 4512 Air Transportation, Scheduled ( passenger) 481111 Scheduled Passenger Air Transportation 4512 Air Transportation, Scheduled ( freight) 481112 Scheduled Freight Air Transportation 4581 Airports, Flying Fields, and Airport Terminal Services ( private air traffic control) 488111 Air Traffic Control 4581 Airports, Flying Fields, and Airport Terminal Services ( airfreight handling at airports, hangar operations, airport terminal services, aircraft storage, airports, and flying fields) 488119 Other Airport Operations 4581 Airports, Flying Fields, and Airport Terminal Services ( aircraft servicing and repairing 48819 Other Support Activities for Air Transportation 4581 Airports, Flying Fields, and Airport Terminal Services ( airplane cleaning and janitorial services) 56172 Janitorial Services 4612 Crude Petroleum Pipelines 48611 Pipeline Transportation of Crude Oil 4613 Refined Petroleum Pipelines 48691 Pipeline Transportation of Refined 4789 Transportation Services, NEC ( horse drawn cabs and carriages) 48711 Scenic and Sightseeing Transportation, Land 4789 Transportation Services, NEC ( car loading and unloading; cleaning of railroad ballasts; dining, parlor, sleeping, and other car operations; and railroad maintenance 48821 Support Activities for Rail Transportation 4789 Transportation Services, NEC ( pipeline terminals and stockyards for transportation) 488999 All Other Support Activities for Transportation 4789 Transportation Services, NEC ( dining car operations on a fee or contract basis) 72231 Food Service Contractors 4911 Electric Services ( hydroelectric power generation) 221111 Hydroelectric Power Generation 4911 Electric Services ( fossil fuel power generation) 221112 Fossil Fuel Electric Power Generation 4911 Electric Services ( nuclear electric power generation) 221113 Nuclear Electric Power Generation 4911 Electric Services ( other electric power generation) 221119 Other Electric Power Generation 4911 Electric Services ( electric power distribution) 221122 Electric Power Distribution SIC Code SIC Description NAICS Code NAICS Title 45 4911 Electric Services ( electric power transmission and control) 221121 Electric Bulk Power Transmission and Control 4922 Natural Gas Transmission 48621 Pipeline Transportation of Natural Gas 4925 Mixed, Manufactured, or Liquefied Petroleum Gas Production and/ or Distribution 22121 Natural Gas Distribution 4931 Electric and Other Services Combined ( natural gas distribution) 22121 Natural Gas Distribution 4931 Electric and Other Services Combined ( hydroelectric power generation) 221111 Hydroelectric Power Generation 4931 Electric and Other Services Combined ( fossil fuel power generation) 221112 Fossil Fuel Electric Power Generation 4931 Electric and Other Services Combined ( nuclear power generation) 221113 Nuclear Electric Power Generation 4931 Electric and Other Services Combined ( other electric power generation) 221119 Other Electric Power Generation 4931 Electric and Other Services Combined ( electric power transmission and control) 221121 Electric Bulk Power Transmission and Control 4931 Electric and Other Services Combined ( electric power distribution) 221122 Electric Power Distribution 4952 Sewerage Systems 22132 Sewage Treatment Facilities 4953 Refuse Systems ( hazardous waste treatment and disposal) 562211 Hazardous Waste Treatment and Disposal 4953 Refuse Systems ( solid waste landfills) 562212 Solid Waste Landfill 4953 Refuse Systems ( solid waste combustors and incinerators) 562213 Solid Waste Combustors and Incinerators 4953 Refuse Systems ( other nonhazardous waste treatment and disposal) 562219 Other Nonhazardous Waste Treatment and Disposal 4953 Refuse Systems ( materials recovery facilities) 56292 Materials Recovery Facilities 4961 Steam and Air Conditioning Supply 22133 Steam and Air Conditioning Supply 5032 Brick, Stone, and Related Construction Materials ( except construction materials sold via retail method) 42132 Brick, Stone, and Related Construction Material Wholesalers 5032 Brick, Stone, and Related Construction Materials ( Wholesale) ( sold via retail method) 44419 Other Building Material Dealers 5032 Brick, Stone, and Related Construction Materials ( except construction materials sold via retail 42132 Brick, Stone, and Related Construction Material Wholesalers SIC Code SIC Description NAICS Code NAICS Title 46 method) 5032 Brick, Stone, and Related Construction Materials ( Wholesale) ( sold via retail method) 44419 Other Building Material Dealers 5051 Metals Service Centers and Offices 42151 Metals Service Centers and Offices 5087 Service Establishment Equipment and Supplies ( beauty and barber shop equipment and supplies sold via retail method) 44612 Cosmetics, Beauty Supplies, and Perfume Stores 5087 Service Establishment Equipment and Supplies ( except sales of the service establishment equipment and supplies sold via retail method) 42185 Service Establishment Equipment and Supplies Wholesalers 5088 Transportation Equipment and Supplies, Except Motor Vehicles 42186 Transportation Equipment and Supplies ( except Motor Vehicle) Wholesalers 5093 Scrap and Waste Materials 42193 Recyclable Material Wholesalers 5145 Confectionery 42245 Confectionery Wholesalers 5171 Petroleum Bulk Stations and Terminals ( except petroleum sold via retail method) 42271 Petroleum Bulk Stations and Terminals 5171 Petroleum Bulk Stations and Terminals ( heating oil sold to final consumer) 454311 Heating Oil Dealers 5171 Petroleum Bulk Stations and Terminals ( LP gas sold to final consumer) 454312 Liquefied Petroleum Gas ( Bottled Gas) Dealers 5171 Petroleum Bulk Stations and Terminals ( except petroleum sold via retail method) 42271 Petroleum Bulk Stations and Terminals 5172 Petroleum and Petroleum Products Wholesalers, Except Bulk Stations and Terminals 42272 Petroleum and Petroleum Products Wholesalers ( except Bulk Stations and Terminals) 5192 Books, Periodicals, and Newspapers 42292 Book, Periodical, and Newspaper Wholesalers 5211 Lumber and Other Building Materials Dealers ( home center stores) 44411 Home Centers 5211 Lumber and Other Building Materials Dealers ( except home centers) 44419 Other Building Material Dealers 5712 Furniture Stores ( custom wood cabinets) 33711 Wood Kitchen Cabinet and Countertop Manufacturing 5712 Furniture ( custom made upholstered household furniture except cabinets) 337121 Upholstered Household Furniture Manufacturing 5712 Furniture Stores ( custom made wood nonupholstered household furniture except cabinets) 337122 Nonupholstered Wood Household Furniture Manufacturing 5712 Furniture Stores ( except custom furniture and cabinets) 44211 Furniture Stores 6035 Savings Institutions, Federally 52212 Savings Institutions SIC Code SIC Description NAICS Code NAICS Title 47 Chartered 6553 Cemetery Subdividers and Developers 81222 Cemeteries and Crematories 7211 Power Laundries, Family and Commercial 81232 Drycleaning and Laundry Services ( except Coin Operated) 7216 Drycleaning Plants, Except Rug Cleaning 81232 Drycleaning and Laundry Services ( except Coin Operated) 7261 Funeral Services and Crematories ( funeral homes and services) 81221 Funeral Homes and Funeral Services 7261 Funeral Services and Crematories ( crematories) 81222 Cemeteries and Crematories 7379 Computer Related Services, NEC ( disk and diskette conversion and recertification) 51421 Data Processing Services 7379 Computer Related Services, NEC ( computer systems consultants) 541512 Computer Systems Design Services 7379 Computer Related Services, NEC ( except computer systems consultants and disk and diskette conversion and recertification) 541519 Other Computer Related Services 7384 Photofinishing Laboratories ( except one hour) 812921 Photofinishing Laboratories ( except One Hour) 7384 Photofinishing Laboratories ( one hour) 812922 One Hour Photofinishing 7521 Automobile Parking 81293 Parking Lots and Garages 7539 Automotive Repair Shops, NEC 811118 Other Automotive Mechanical and Electrical Repair and Maintenance 7699 Repair Shops and Related Services, NEC ( camera repair) 811211 Consumer Electronics Repair and Maintenance 7699 Repair Shops and Related Services, NEC ( typewriter repair) 811212 Computer and Office Machine Repair and Maintenance 7699 Repair Shops and Related Services, NEC ( dental instrument repair, laboratory instrument repair, medical equipment and other electronic and precision equipment repair, except typewriters) 811219 Other Electronic and Precision Equipment Repair and Maintenance 7699 Repair Shops and Related Services, NEC ( other non automotive transportation equipment and industrial machines and equipment 81131 Commercial and Industrial Machinery and Equipment ( except Automotive and Electronic) Repair and Maintenance 7699 Repair Shops and Related Services, NEC ( lawnmower repair shops, sharpening and repairing knives, saws and tools) 811411 Home and Garden Equipment Repair and Maintenance 7699 Repair Shops and Related Services, NEC ( gas appliance repair service, sewing machine repair, stove repair shops, and other non electrical 811412 Appliance Repair and Maintenance SIC Code SIC Description NAICS Code NAICS Title 48 appliance) 7699 Repair Shops and Related Services ( leather goods repair shops, luggage repair shops, pocketbook repair shops) 81143 Footwear and Leather Goods Repair 7699 Repair Shops and Related Services, NEC ( except industrial, electronic, home and garden, appliance, and leather goods) 81149 Other Personal and Household Goods Repair and Maintenance 7699 Repair Services, NEC ( farriers) 11521 Support Activities for Animal Production 7699 Repair Shops and Related Services ( boiler cleaning) 23511 Plumbing, Heating, and Air Conditioning Contractors 7699 Repair Shops and Related Services, NEC ( custom picture framing) 442299 All Other Home Furnishings Stores 7699 Repair Shops and Related Services, NEC ( retailing new bicycles from a storefront and repairing bicycles) 45111 Sporting Goods Stores 7699 Repair Shops and Related Services, NEC ( ship scaling) 48839 Other Support Activities for Water Transportation 7699 Repair Shops and Related Services, NEC ( locksmith shops) 561622 Locksmiths 7699 Repair Shops and Related Services, NEC ( furnace, duct, chimney, gutter, and drain cleaning services) 56179 Other Services to Buildings and Dwellings 7699 Repair Shops and Related Services, NEC ( cesspool and septic tank cleaning) 562991 Septic Tank and Related Services 7699 Repair Shops and Related Services, NEC ( sewer cleaning and rodding) 562998 All Other Miscellaneous Waste Management Services 7699 Repair Shops and Related Services, NEC ( taxidermists and antique repair and restoration, except antique car restoration) 71151 Independent Artists, Writers, and Performers 7819 Services Allied to Motion Picture Production ( reproduction of video) 334612 Prerecorded Compact Disc ( except Software), Tape, and Record Reproducing 7819 Services Allied to Motion Picture Production ( teleproduction and postproduction services) 512191 Teleproduction and Other Postproduction Services 7819 Services Allied to Motion Picture Production ( except casting bureaus, wardrobe and equipment rental, talent payment services, teleproduction and other postproduction services, reproduction of videos, and film distributors and other related motion picture production services) 512199 Other Motion Picture and Video Industries SIC Code SIC Description NAICS Code NAICS Title 49 7819 Services Allied to Motion Picture Production ( wardrobe rental for motion picture film production) 53222 Formal Wear and Costume Rental 7819 Services Allied to Motion Picture Production ( motion picture equipment rental) 53249 Other Commercial and Industrial Machinery and Equipment Rental and Leasing 7819 Services Allied to Motion Picture Production ( talent payment services) 541214 Payroll Services 7819 Services Allied to Motion Picture Production ( casting bureaus) 56131 Employment Placement Agencies 7819 Services Allied to Motion Picture Production ( film directors and related motion picture production services, independent) 71151 Independent Artists, Writers, and Performers 8059 Nursing and Personal Care Facilities, NEC ( except continuing care retirement communities) 62311 Nursing Care Facilities 8059 Nursing and Personal Care Facilities, NEC ( continuing care retirement communities) 623311 Continuing Care Retirement Communities 8062 General Medical and Surgical Hospitals 62211 General Medical and Surgical Hospitals 8221 Colleges, Universities, and Professional Schools 61131 Colleges, Universities, and Professional Schools 8734 Testing Laboratories ( except veterinary testing laboratories) 54138 Testing Laboratories 88734 Testing Laboratories ( veterinary testing laboratories) 54194 Veterinary Services 9199 General Government, NEC 92119 Other General Government Support 9661 Space Research and Technology 92711 Space Research and Technology 9711 National Security 92811 National Security 9999 could not find