327120 — Clay Building Material and Refractories Manufacturing
Description
This industry comprises establishments primarily engaged in shaping, molding, baking, burning, or hardening clay refractories, nonclay refractories, ceramic tile, structural clay tile, brick, and other structural clay building materials. A refractory is a material that will retain its shape and chemical identity when subjected to high temperatures and is used in applications that require extreme resistance to heat, such as furnace linings.
Overview Facts
| NAICS Code | 327120 |
|---|---|
| Industry Title | Clay Building Material and Refractories Manufacturing |
| SBA Size Standard | 750 employees |
| IRS PBA Code | 327100 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 327 → 3271 |
| 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 3251 - Brick and Structural Clay Tile (via SIC1987:3251→NAICS1997:327121→2002:327121→2007:327121→2012:327120→2017:327120→2022:327120)
- SIC 3253 - Ceramic Wall and Floor Tile (via SIC1987:3253→NAICS1997:327122→2002:327122→2007:327122→2012:327120→2017:327120→2022:327120)
- SIC 3255 - Clay Refractories (via SIC1987:3255→NAICS1997:327124→2002:327124→2007:327124→2012:327120→2017:327120→2022:327120)
- SIC 3259 - Structural Clay Products, NEC (via SIC1987:3259→NAICS1997:327123→2002:327123→2007:327123→2012:327120→2017:327120→2022:327120)
- SIC 3297 - Nonclay Refractories (via SIC1987:3297→NAICS1997:327125→2002:327125→2007:327125→2012:327120→2017:327120→2022:327120)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 327120:
- 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 3271
Frequently Asked Questions (FAQ)
Is 327120 a valid 2022 NAICS code?
NAICS 327120 is 'Clay Building Material and Refractories Manufacturing', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 750 employees.
What is the SBA size standard for NAICS 327120?
The SBA small business size standard for NAICS 327120 is 750 employees (based on employees).
What is the legacy SIC code mapping for 327120?
NAICS code 327120 maps to the legacy 1987 SIC codes: 3251 - Brick and Structural Clay Tile, 3253 - Ceramic Wall and Floor Tile, 3255 - Clay Refractories, 3259 - Structural Clay Products, NEC, 3297 - Nonclay Refractories.