311221 — Wet Corn Milling and Starch Manufacturing
Description
This U.S. industry comprises establishments primarily engaged in wet milling corn and other vegetables (except to make ethyl alcohol). Examples of products made in these establishments are corn sweeteners, such as glucose, dextrose, and fructose; corn oil; and starches (except laundry).
Exclusions & Cross-References
- Refining and/or blending corn oil from purchased oils--are classified in U.S. Industry 311225, Fats and Oils
- Refining and Blending;
- Manufacturing sweetening syrups from corn syrup and starch base dessert powders--are classified in U.S.
- Industry 311999, All Other Miscellaneous Food Manufacturing;
- Reducing maple sap to maple syrup--are classified in U.S. Industry 111998, All Other Miscellaneous Crop
- Farming;
- Milling (except wet milling) corn--are classified in U.S. Industry 311211, Flour Milling;
- Wet milling corn to produce nonpotable ethyl alcohol--are classified in U.S. Industry 325193, Ethyl
- Alcohol Manufacturing; and
- Manufacturing laundry starches--are classified in U.S. Industry 325612, Polish and Other Sanitation Good
- Manufacturing.
Overview Facts
| NAICS Code | 311221 |
|---|---|
| Industry Title | Wet Corn Milling and Starch Manufacturing |
| SBA Size Standard | 1,300 employees |
| IRS PBA Code | 311200 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 311 → 3112 |
| 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 2046 - Wet Corn Milling (via SIC1987:2046→NAICS1997:311221→2002:311221→2007:311221→2012:311221→2017:311221→2022:311221)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 311221:
- 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 3112
Frequently Asked Questions (FAQ)
Is 311221 a valid 2022 NAICS code?
NAICS 311221 is 'Wet Corn Milling and Starch Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,300 employees.
What is the SBA size standard for NAICS 311221?
The SBA small business size standard for NAICS 311221 is 1,300 employees (based on employees).
What is the legacy SIC code mapping for 311221?
NAICS code 311221 maps to the legacy 1987 SIC codes: 2046 - Wet Corn Milling.