423310 — Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers
Description
This industry comprises establishments primarily engaged in the merchant wholesale distribution of lumber; plywood; reconstituted wood fiber products; wood fencing; doors and windows and their frames (all materials); wood roofing and siding; and/or other wood or metal millwork.
Exclusions & Cross-References
- Merchant wholesale distribution of nonwood roofing and siding materials--are classified in Industry
- 423330, Roofing, Siding, and Insulation Material Merchant Wholesalers;
- Merchant wholesale distribution of timber and timber products, such as railroad ties, logs, firewood, and
- pulpwood--are classified in Industry 423990, Other Miscellaneous Durable Goods Merchant Wholesalers;
- and
- Installing doors and windows--are classified in Subsector 238, Specialty Trade Contractors.
Overview Facts
| NAICS Code | 423310 |
|---|---|
| Industry Title | Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers |
| SBA Size Standard | 150 employees |
| IRS PBA Code | 423300 (rolled-up match) |
| Sectors Hierarchy | Sector 42 → 423 → 4233 |
| 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 5031 - Lumber, Plywood, Millwork, and Wood Panels (via SIC1987:5031→NAICS1997:42131→2002:423310→2007:423310→2012:423310→2017:423310→2022:423310)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 423310:
- Sector 42 Directory Hub — List of related industries in the Wholesale Trade 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 4233
Frequently Asked Questions (FAQ)
Is 423310 a valid 2022 NAICS code?
NAICS 423310 is 'Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers', a 2022 U.S. national industry under Sector 42 (Wholesale Trade); the SBA small-business size standard is 150 employees.
What is the SBA size standard for NAICS 423310?
The SBA small business size standard for NAICS 423310 is 150 employees (based on employees).
What is the legacy SIC code mapping for 423310?
NAICS code 423310 maps to the legacy 1987 SIC codes: 5031 - Lumber, Plywood, Millwork, and Wood Panels.