238120 — Structural Steel and Precast Concrete Contractors
Description
This industry comprises establishments primarily engaged in (1) erecting and assembling structural parts made from steel or precast concrete (e.g., steel beams, structural steel components, and similar products of precast concrete) and/or (2) assembling and installing other steel construction products (e.g., steel rods, bars, rebar, mesh, and cages) to reinforce poured-in-place concrete. The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Concrete product (e.g., structural precast, structural prestressed) installation
- Rebar contractors
- Erecting structural steel
- Reinforcing steel contractors
- Placing and tying reinforcing rod at a construction site
- Structural steel contractors
- Precast concrete panel, slab, or form installation
Exclusions & Cross-References
- Pouring concrete at the construction site for building foundations or structural elements--are classified in
- Industry 238110, Poured Concrete Foundation and Structure Contractors; and
- Masonry work--are classified in Industry 238140, Masonry Contractors.
Overview Facts
| NAICS Code | 238120 |
|---|---|
| Industry Title | Structural Steel and Precast Concrete Contractors |
| SBA Size Standard | $19,000,000 |
| IRS PBA Code | 238100 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 238 → 2381 |
| 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 1791 - Structural Steel Erection (via SIC1987:1791→NAICS1997:23591→2002:238120→2007:238120→2012:238120→2017:238120→2022:238120)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238120:
- 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 2381
Frequently Asked Questions (FAQ)
Is 238120 a valid 2022 NAICS code?
NAICS 238120 is 'Structural Steel and Precast Concrete Contractors', a 2022 U.S. national industry under Sector 23 (Construction); the SBA small-business size standard is $19,000,000.
What is the SBA size standard for NAICS 238120?
The SBA small business size standard for NAICS 238120 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238120?
NAICS code 238120 maps to the legacy 1987 SIC codes: 1791 - Structural Steel Erection.