NAICS Code 316110 — Leather and Hide Tanning and Finishing

National Industry in the official 2022 North American Industry Classification System (U.S. Census Bureau). It is the only national industry under 31611 (Leather and Hide Tanning and Finishing).

Code	316110
Title	Leather and Hide Tanning and Finishing
Level	National Industry (6-digit)
Edition	NAICS 2022 edition
SBA size standard	800 employees

Official definition (2022 NAICS)

This industry comprises establishments primarily engaged in one or more of the following: (1) tanning, currying, and finishing hides and skins; (2) having others process hides and skins on a contract basis; and (3) dyeing or dressing furs.

Is a business under 316110 "small"?

Under the SBA size standards (13 CFR 121.201, effective March 17, 2023), a business classified in NAICS 316110 qualifies as a small business if it does not exceed 800 employees. Small-business status determines eligibility for federal set-aside contracts, SAM.gov certifications and SBA loan programs — employee count is averaged over the latest 24 months.

Where 316110 sits in the hierarchy

Level	Code	Title
Sector	31-33	Manufacturing
Subsector	316	Leather and Allied Product Manufacturing
Industry Group	3161	Leather and Hide Tanning and Finishing
NAICS Industry	31611	Leather and Hide Tanning and Finishing
National Industry	316110	Leather and Hide Tanning and Finishing

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
3111	Leather Tanning and Finishing
3999	Manufacturing Industries, Not Elsewhere Classified

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.