NAICS Code 238310 — Drywall and Insulation Contractors
National Industry in the official 2022 North American Industry Classification System (U.S. Census Bureau). It is the only national industry under 23831 (Drywall and Insulation Contractors).
| Code | 238310 |
|---|---|
| Title | Drywall and Insulation Contractors |
| Level | National Industry (6-digit) |
| Edition | NAICS 2022 edition |
| SBA size standard | $19 million in average annual receipts |
Official definition (2022 NAICS)
This industry comprises establishments primarily engaged in drywall, plaster work, and building insulation work. Plaster work includes applying plain or ornamental plaster, and installation of lath to receive plaster. The work performed may include new work, additions, alterations, maintenance, and repairs. Establishments primarily engaged in providing firestop services are included in this industry.
Illustrative Examples:
Acoustical ceiling tile and panel installation
Lathing contractors
Drop ceiling installation
Plastering (i.e., ornamental, plain) contractors
Drywall contractors
Soundproofing contractors
Firestop contractors
Fresco (i.e., decorative plaster finishing) contractors
Taping and finishing drywall
Gypsum board installation
Wall cavity and attic space insulation installation
Is a business under 238310 "small"?
Under the SBA size standards (13 CFR 121.201, effective March 17, 2023), a business classified in NAICS 238310 qualifies as a small business if it does not exceed $19 million in average annual receipts. Small-business status determines eligibility for federal set-aside contracts, SAM.gov certifications and SBA loan programs — receipts are averaged over the latest 5 fiscal years.
Where 238310 sits in the hierarchy
| Level | Code | Title |
|---|---|---|
| Sector | 23 | Construction |
| Subsector | 238 | Specialty Trade Contractors |
| Industry Group | 2383 | Building Finishing Contractors |
| NAICS Industry | 23831 | Drywall and Insulation Contractors |
| National Industry | 238310 | Drywall and Insulation Contractors |
Related SIC codes
Via the official U.S. Census concordance (1987 SIC ↔ NAICS), shown only where the industry definition is unchanged in NAICS 2022.
| SIC code | Title |
|---|---|
1742 | Plastering, Drywall, Acoustical, and Insulation Work |
1743 | Terrazzo, Tile, Marble, and Mosaic Work |
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Data: official 2022 NAICS structure, descriptions and Census concordances, U.S. Census Bureau — U.S. government works in the public domain (17 U.S.C. §105). Suggested reference, not an official determination.