312230 — Tobacco Manufacturing
Description
This industry comprises establishments primarily engaged in (1) stemming and redrying tobacco and/or (2) manufacturing cigarettes or other tobacco products.
Illustrative Examples
- Chewing tobacco manufacturing
- Cigar manufacturing
- Cigarettes manufacturing (except electronic)
- Snuff manufacturing
- Prepared pipe tobacco manufacturing
- Tobacco leaf processing and aging
Exclusions & Cross-References
- Manufacturing tobacco pipes or electronic cigarettes--are classified in U.S. Industry 339999, All Other
- Miscellaneous Manufacturing;
- Manufacturing electronic cigarette vapor liquids, including closed refills--are classified in U.S. Industry
- 325998, All Other Miscellaneous Chemical Product and Preparation Manufacturing;
- Selling leaf tobacco as merchant wholesalers that also engage in stemming tobacco--are classified in
- Industry 424940, Tobacco Product and Electronic Cigarette Merchant Wholesalers; and
- Selling leaf tobacco as agents or brokers that also engage in stemming tobacco--are classified in Industry
- 425120, Wholesale Trade Agents and Brokers.
Overview Facts
| NAICS Code | 312230 |
|---|---|
| Industry Title | Tobacco Manufacturing |
| SBA Size Standard | 1,500 employees |
| IRS PBA Code | 312200 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 312 → 3122 |
| 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 2111 - Cigarettes (via SIC1987:2111→NAICS1997:312221→2002:312221→2007:312221→2012:312230→2017:312230→2022:312230)
- SIC 2121 - Cigars (via SIC1987:2121→NAICS1997:312229→2002:312229→2007:312229→2012:312230→2017:312230→2022:312230)
- SIC 2131 - Chewing and Smoking Tobacco and Snuff (via SIC1987:2131→NAICS1997:312229→2002:312229→2007:312229→2012:312230→2017:312230→2022:312230)
- SIC 2141 - Tobacco Stemming and Redrying (via SIC1987:2141→NAICS1997:31221→2002:312210→2007:312210→2012:312230→2017:312230→2022:312230)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 312230:
- 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 3122
Frequently Asked Questions (FAQ)
Is 312230 a valid 2022 NAICS code?
NAICS 312230 is 'Tobacco Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,500 employees.
What is the SBA size standard for NAICS 312230?
The SBA small business size standard for NAICS 312230 is 1,500 employees (based on employees).
What is the legacy SIC code mapping for 312230?
NAICS code 312230 maps to the legacy 1987 SIC codes: 2111 - Cigarettes, 2121 - Cigars, 2131 - Chewing and Smoking Tobacco and Snuff, 2141 - Tobacco Stemming and Redrying.