What is the legacy SIC equivalent for NAICS 322120?

NAICS code 322120 maps to the following legacy 1987 SIC codes: 2611 - Pulp Mills, 2621 - Paper Mills.

322120 — Paper Mills

Q: Is NAICS code 322120 valid in 2022?

Yes, 322120 is a valid 6-digit 2022 NAICS national industry code representing 'Paper Mills'. This industry comprises establishments primarily engaged in manufacturing paper from pulp. These establishments may manufacture or purchase pulp. In addition, the establishments may convert the paper they make. The activity of making paper classifies an establishment into this industry regardless of the output.

NAICS 322120 is 'Paper Mills', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,250 employees.

Description

This industry comprises establishments primarily engaged in manufacturing paper from pulp. These establishments may manufacture or purchase pulp. In addition, the establishments may convert the paper they make. The activity of making paper classifies an establishment into this industry regardless of the output.

Overview Facts

NAICS Code	322120
Industry Title	Paper Mills
SBA Size Standard	1,250 employees
IRS PBA Code	322100 (rolled-up match)
Sectors Hierarchy	Sector 31-33 → 322 → 3221
Source / Verified	US Census 2022 NAICS Manual / 2026-06-28

NAICS Structure: 322120 National Industry

Sector (2)

31-33

Manufacturing

Subsector (3)

322

Paper Manufacturing

Industry Group (4)

3221

Pulp, Paper, and Paperboard Mills

Industry (5)

32212

Paper Mills

National Industry (6)

322120

Paper Mills

Legacy SIC Concordance

Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.

SIC 2611 - Pulp Mills (via SIC1987:2611→NAICS1997:322122→2002:322122→2007:322122→2012:322122→2017:322122→2022:322120)
SIC 2621 - Paper Mills (via SIC1987:2621→NAICS1997:322122→2002:322122→2007:322122→2012:322122→2017:322122→2022:322120)

Related Resources & Compliance Guides

Further regulatory reference links for NAICS code 322120:

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 3221

322110 - Pulp Mills...322130 - Paperboard Mills...

Frequently Asked Questions (FAQ)

Is 322120 a valid 2022 NAICS code?

NAICS 322120 is 'Paper Mills', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,250 employees.

What is the SBA size standard for NAICS 322120?

The SBA small business size standard for NAICS 322120 is 1,250 employees (based on employees).

What is the legacy SIC code mapping for 322120?

NAICS code 322120 maps to the legacy 1987 SIC codes: 2611 - Pulp Mills, 2621 - Paper Mills.