324122 — Asphalt Shingle and Coating Materials Manufacturing
Description
This U.S. industry comprises establishments primarily engaged in (1) saturating purchased mats and felts with asphalt or tar from purchased asphaltic materials and (2) manufacturing asphalt and tar and roofing cements and coatings from purchased asphaltic materials.
Exclusions & Cross-References
- Refining crude petroleum and saturating purchased mats and felts with asphalt or tar into rolls and sheets
- and/or refining crude petroleum and manufacturing asphalt and tar roofing cements and coatings--are
- classified in Industry 324110, Petroleum Refineries; and
- Manufacturing paper mats and felts and saturating them with asphalt or tar into rolls and sheets--are
- classified in Industry 322120, Paper Mills.
Overview Facts
| NAICS Code | 324122 |
|---|---|
| Industry Title | Asphalt Shingle and Coating Materials Manufacturing |
| SBA Size Standard | 1,100 employees |
| IRS PBA Code | 324120 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 324 → 3241 |
| 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 2952 - Asphalt Felts and Coatings (via SIC1987:2952→NAICS1997:324122→2002:324122→2007:324122→2012:324122→2017:324122→2022:324122)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 324122:
- 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 3241
Frequently Asked Questions (FAQ)
Is 324122 a valid 2022 NAICS code?
NAICS 324122 is 'Asphalt Shingle and Coating Materials Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,100 employees.
What is the SBA size standard for NAICS 324122?
The SBA small business size standard for NAICS 324122 is 1,100 employees (based on employees).
What is the legacy SIC code mapping for 324122?
NAICS code 324122 maps to the legacy 1987 SIC codes: 2952 - Asphalt Felts and Coatings.