238390 — Other Building Finishing Contractors
Description
This industry comprises establishments primarily engaged in building finishing trade work (except drywall, plaster, and insulation work; painting and wall covering work; flooring work; tile and terrazzo work; and finish carpentry work). The work performed may include new work, additions, alterations, maintenance, and repairs.
Illustrative Examples
- Bathtub refinishing, on-site
- Fabricating metal cabinets or countertops on site
- Closet organizer system installation
- Modular furniture system attachment and installation
- Concrete coating, glazing, or sealing
- Trade show exhibit installation and dismantling
- Countertop and cabinet, metal (except residential-type), installation
- Waterproofing contractors
- Drapery fixture (e.g., hardware, rods, tracks) installation
- Window shade and blind installation
Exclusions & Cross-References
- Installing drywall, plaster, or insulation--are classified in Industry 238310, Drywall and Insulation
- Contractors;
- Installing or removing paint or wall coverings--are classified in Industry 238320, Painting and Wall
- Covering Contractors;
- Installing or repairing wood floors, resilient flooring, and carpet--are classified in Industry 238330,
- Flooring Contractors;
- Setting tile or performing terrazzo work--are classified in Industry 238340, Tile and Terrazzo Contractors;
- Finish carpentry--are classified in Industry 238350, Finish Carpentry Contractors; and
- Retailing and installing window shades and blinds--are classified in U.S. Industry 449122, Window
- Treatment Retailers.
Overview Facts
| NAICS Code | 238390 |
|---|---|
| Industry Title | Other Building Finishing Contractors |
| SBA Size Standard | $19,000,000 |
| IRS PBA Code | 238300 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 238 → 2383 |
| 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 1761 - Roofing, Siding, and Sheet Metal Work (via SIC1987:1761→NAICS1997:23561→2002:238390→2007:238390→2012:238390→2017:238390→2022:238390)
- SIC 1799 - Special Trade Contractors, NEC (via SIC1987:1799→NAICS1997:23599→2002:238390→2007:238390→2012:238390→2017:238390→2022:238390)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 238390:
- 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 2383
Frequently Asked Questions (FAQ)
Is 238390 a valid 2022 NAICS code?
NAICS 238390 is 'Other Building Finishing 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 238390?
The SBA small business size standard for NAICS 238390 is $19,000,000 (based on receipts).
What is the legacy SIC code mapping for 238390?
NAICS code 238390 maps to the legacy 1987 SIC codes: 1761 - Roofing, Siding, and Sheet Metal Work, 1799 - Special Trade Contractors, NEC.