424340 — Footwear Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of footwear of leather, rubber, and other materials, including athletic footwear (except specialty athletic footwear).
Exclusions & Cross-References
- Establishments primarily engaged in the merchant wholesale distribution of specialty athletic footwear, such as
- golf shoes, bowling shoes, and cleated footwear, are classified in Industry 423910, Sporting and Recreational Goods
- and Supplies Merchant Wholesalers.
Overview Facts
| NAICS Code | 424340 |
|---|---|
| Industry Title | Footwear Merchant Wholesalers |
| SBA Size Standard | 200 employees |
| U.S. Establishments | 1,153 (Census CBP, 2023) |
| IRS PBA Code | 424300 (rolled-up match) |
| Sectors Hierarchy | Sector 42 → 424 → 4243 |
| 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 5139 - Footwear (via SIC1987:5139→NAICS1997:42234→2002:424340→2007:424340→2012:424340→2017:424340→2022:424340)
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 L083 — Technical Representation Services: Textiles, Leather, Furs, Apparel and Shoe Findings, Tents and Flags
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 424340:
- Sector 42 Directory Hub — List of related industries in the Wholesale Trade 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 4243
Frequently Asked Questions (FAQ)
Is 424340 a valid 2022 NAICS code?
NAICS 424340 is 'Footwear Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 200 employees.
What is the SBA size standard for NAICS 424340?
The SBA small business size standard for NAICS 424340 is 200 employees (based on employees).
What is the legacy SIC code mapping for 424340?
NAICS code 424340 maps to the legacy 1987 SIC codes: 5139 - Footwear.