237990 — Other Heavy and Civil Engineering Construction
Description
This industry comprises establishments primarily engaged in heavy and civil engineering construction projects (excluding highway, street, bridge, and distribution line construction). The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to heavy and civil engineering construction projects (excluding highway, street, bridge, distribution line, oil and gas structure, and utilities building and structure construction). Construction projects involving water resources (e.g., dredging and land drainage), development of marine facilities, and projects involving open space improvement (e.g., parks and trails) are included in this industry.
Illustrative Examples
- Channel construction
- Land drainage contractors
- Dam construction
- Marine construction
- Dock construction
- Microtunneling contractors
- Dredging (e.g., canal, channel, ditch, waterway)
- Nuclear waste disposal site construction
- Earth retention system construction
- Flood control project construction
- Park ground and recreational open space improvement construction
- Railroad construction
- Golf course construction
- Subway construction
- Horizontal drilling (e.g., cable, pipeline, sewer installation)
Overview Facts
| NAICS Code | 237990 |
|---|---|
| Industry Title | Other Heavy and Civil Engineering Construction |
| SBA Size Standard | $45,000,000 |
| IRS PBA Code | 237990 (exact match) |
| Sectors Hierarchy | Sector 23 → 237 → 2379 |
| Source / Verified | US Census 2022 NAICS Manual / 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 1622 - Bridge, Tunnel, and Elevated Highway Construction (via SIC1987:1622→NAICS1997:23412→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
- SIC 1629 - Heavy Construction NEC (via SIC1987:1629→NAICS1997:23499→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
- SIC 1799 - Special Trade Contractors, NEC (via SIC1987:1799→NAICS1997:23599→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
- SIC 7353 - Heavy Construction Equipment Rental and Leasing (via SIC1987:7353→NAICS1997:23499→2002:237990→2007:237990→2012:237990→2017:237990→2022:237990)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 237990:
- Sector 23 Directory Hub — List of related industries in the Construction 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 2379
Frequently Asked Questions (FAQ)
Is 237990 a valid 2022 NAICS code?
NAICS 237990 is 'Other Heavy and Civil Engineering Construction', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $45,000,000.
What is the SBA size standard for NAICS 237990?
The SBA small business size standard for NAICS 237990 is $45,000,000 (based on receipts).
What is the legacy SIC code mapping for 237990?
NAICS code 237990 maps to the legacy 1987 SIC codes: 1622 - Bridge, Tunnel, and Elevated Highway Construction, 1629 - Heavy Construction NEC, 1799 - Special Trade Contractors, NEC, 7353 - Heavy Construction Equipment Rental and Leasing.