321114 — Wood Preservation
Description
This U.S. industry comprises establishments primarily engaged in (1) treating wood sawed, planed, or shaped in other establishments with creosote or other preservatives, such as alkaline copper quat, copper azole, and sodium borates, to prevent decay and to protect against fire and insects and/or (2) sawing round wood poles, pilings, and posts and treating them with preservatives.
Exclusions & Cross-References
- Establishments primarily engaged in manufacturing wood products (except round wood poles, pilings, and posts)
- and treating them with preservatives are classified elsewhere in Subsector 321, Wood Product Manufacturing, based
- on the related production process.
Overview Facts
| NAICS Code | 321114 |
|---|---|
| Industry Title | Wood Preservation |
| SBA Size Standard | 550 employees |
| IRS PBA Code | 321110 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 321 → 3211 |
| 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 2491 - Wood Preserving (via SIC1987:2491→NAICS1997:321114→2002:321114→2007:321114→2012:321114→2017:321114→2022:321114)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 321114:
- 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 3211
Frequently Asked Questions (FAQ)
Is 321114 a valid 2022 NAICS code?
NAICS 321114 is 'Wood Preservation', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 550 employees.
What is the SBA size standard for NAICS 321114?
The SBA small business size standard for NAICS 321114 is 550 employees (based on employees).
What is the legacy SIC code mapping for 321114?
NAICS code 321114 maps to the legacy 1987 SIC codes: 2491 - Wood Preserving.