316990 — Other Leather and Allied Product Manufacturing
Description
This industry comprises establishments primarily engaged in manufacturing leather products (except footwear and apparel) from purchased leather or leather substitutes (e.g., fabric, plastics).
Illustrative Examples
- Billfolds, all materials, manufacturing
- Boot and shoe cut stock and findings, leather, manufacturing
- Dog furnishings (e.g., collars, harnesses, leashes, muzzles), manufacturing
- Luggage, all materials, manufacturing
- Shoe soles, leather, manufacturing
- Purses, women's, all materials (except metal), manufacturing
- Toilet kits and cases (except metal) manufacturing
- Watch bands (except metal) manufacturing
- Welders' jackets, leggings, and sleeves, leather, manufacturing
Overview Facts
| NAICS Code | 316990 |
|---|---|
| Industry Title | Other Leather and Allied Product Manufacturing |
| SBA Size Standard | 500 employees |
| IRS PBA Code | 316990 (exact match) |
| Sectors Hierarchy | Sector 31-33 → 316 → 3169 |
| 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 3131 - Boot and Shoe Cut Stock and Findings (via SIC1987:3131→NAICS1997:316999→2002:316999→2007:316999→2012:316998→2017:316998→2022:316990)
- SIC 3161 - Luggage (via SIC1987:3161→NAICS1997:316991→2002:316991→2007:316991→2012:316998→2017:316998→2022:316990)
- SIC 3171 - Women’s Handbags and Purses (via SIC1987:3171→NAICS1997:316992→2002:316992→2007:316992→2012:316992→2017:316992→2022:316990)
- SIC 3172 - Personal Leather Goods, Except Women’s Handbags and Purses (via SIC1987:3172→NAICS1997:316993→2002:316993→2007:316993→2012:316998→2017:316998→2022:316990)
- SIC 3199 - Leather Goods, NEC (via SIC1987:3199→NAICS1997:316999→2002:316999→2007:316999→2012:316998→2017:316998→2022:316990)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 316990:
- 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 3169
Frequently Asked Questions (FAQ)
Is 316990 a valid 2022 NAICS code?
NAICS 316990 is 'Other Leather and Allied Product Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 500 employees.
What is the SBA size standard for NAICS 316990?
The SBA small business size standard for NAICS 316990 is 500 employees (based on employees).
What is the legacy SIC code mapping for 316990?
NAICS code 316990 maps to the legacy 1987 SIC codes: 3131 - Boot and Shoe Cut Stock and Findings, 3161 - Luggage, 3171 - Women’s Handbags and Purses, 3172 - Personal Leather Goods, Except Women’s Handbags and Purses, 3199 - Leather Goods, NEC.