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).

Code238310
TitleDrywall and Insulation Contractors
LevelNational Industry (6-digit)
EditionNAICS 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

LevelCodeTitle
Sector23Construction
Subsector238Specialty Trade Contractors
Industry Group2383Building Finishing Contractors
NAICS Industry23831Drywall and Insulation Contractors
National Industry238310Drywall 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 codeTitle
1742Plastering, Drywall, Acoustical, and Insulation Work
1743Terrazzo, 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.