321918 — Other Millwork (including Flooring)
Description
This U.S. industry comprises establishments primarily engaged in manufacturing millwork (except wood windows, wood doors, and cut stock).
Illustrative Examples
- Clear and finger joint wood moldings manufacturing
- Decorative wood moldings (e.g., base, chair rail, crown, shoe) manufacturing
- Ornamental woodwork (e.g., cornices, mantel) manufacturing
- Planing mills, millwork
- Stairwork (e.g., newel posts, railings, stairs, staircases), wood, manufacturing
- Wood flooring manufacturing
- Wood shutters manufacturing
Exclusions & Cross-References
- Manufacturing wood windows and doors--are classified in U.S. Industry 321911, Wood Window and Door
- Manufacturing; and
- Manufacturing cut stock, resawing lumber, and/or planing purchased lumber--are classified in U.S.
- Industry 321912, Cut Stock, Resawing Lumber, and Planing.
Overview Facts
| NAICS Code | 321918 |
|---|---|
| Industry Title | Other Millwork (including Flooring) |
| SBA Size Standard | 500 employees |
| U.S. Establishments | 1,445 (Census CBP, 2023) |
| IRS PBA Code | 321900 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 321 → 3219 |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 2421 - Sawmills and Planing Mills, General (via SIC1987:2421→NAICS1997:321918→2002:321918→2007:321918→2012:321918→2017:321918→2022:321918)
- SIC 2426 - Hardwood Dimension and Flooring Mills (via SIC1987:2426→NAICS1997:321918→2002:321918→2007:321918→2012:321918→2017:321918→2022:321918)
- SIC 2431 - Millwork (via SIC1987:2431→NAICS1997:321918→2002:321918→2007:321918→2012:321918→2017:321918→2022:321918)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC 3220 — Woodworking Machines
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 321918:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 3219
Frequently Asked Questions (FAQ)
Is 321918 a valid 2022 NAICS code?
NAICS 321918 is 'Other Millwork (including Flooring)', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 500 employees.
What is the SBA size standard for NAICS 321918?
The SBA small business size standard for NAICS 321918 is 500 employees (based on employees).
What is the legacy SIC code mapping for 321918?
NAICS code 321918 maps to the legacy 1987 SIC codes: 2421 - Sawmills and Planing Mills, General, 2426 - Hardwood Dimension and Flooring Mills, 2431 - Millwork.