311520 — Ice Cream and Frozen Dessert Manufacturing
NAICS 311520 is 'Ice Cream and Frozen Dessert Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,000 employees.
Description
This industry comprises establishments primarily engaged in manufacturing ice cream, frozen yogurts, frozen ices, sherbets, frozen tofu, and other frozen desserts (except bakery products).
Exclusions & Cross-References
- Manufacturing frozen bakery products--are classified in U.S. Industry 311813, Frozen Cakes, Pies, and
- Other Pastries Manufacturing; and
- Manufacturing ice cream and ice milk mixes--are classified in U.S. Industry 311514, Dry, Condensed, and
- Evaporated Dairy Product Manufacturing.
Overview Facts
| NAICS Code | 311520 |
|---|---|
| Industry Title | Ice Cream and Frozen Dessert Manufacturing |
| SBA Size Standard | 1,000 employees |
| IRS PBA Code | 311500 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 311 → 3115 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
NAICS Structure: 311520
National Industry
Sector (2)
31-33
Manufacturing
Subsector (3)
311
Food Manufacturing
Industry Group (4)
3115
Dairy Product Manufacturing
Industry (5)
31152
Ice Cream and Frozen Dessert Manufacturing
National Industry (6)
311520
Ice Cream and Frozen Dessert Manufacturing
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 2024 - Ice Cream and Frozen Desserts (via SIC1987:2024→NAICS1997:31152→2002:311520→2007:311520→2012:311520→2017:311520→2022:311520)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 311520:
- 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 3115
Frequently Asked Questions (FAQ)
Is 311520 a valid 2022 NAICS code?
NAICS 311520 is 'Ice Cream and Frozen Dessert Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,000 employees.
What is the SBA size standard for NAICS 311520?
The SBA small business size standard for NAICS 311520 is 1,000 employees (based on employees).
What is the legacy SIC code mapping for 311520?
NAICS code 311520 maps to the legacy 1987 SIC codes: 2024 - Ice Cream and Frozen Desserts.