2022 NAICS national industry in sector 23 Construction

237110 Water and Sewer Line and Related Structures Construction

NAICS 237110 is the US industry code for water and sewer line and related structures construction. It covers establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants, and storage tanks.

Code
237110 (2022 NAICS)
Title
Water and Sewer Line and Related Structures Construction
Part of
Utility System Construction
SBA small business limit
Average annual receipts up to $45 million
Closest UK SIC
42210, 42220 (details)

Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.

Official definition

This industry comprises establishments primarily engaged in the construction of water and sewer lines, mains, pumping stations, treatment plants, and storage tanks. The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to water, sewer line, and related structures construction. All structures (including buildings) that are integral parts of water and sewer networks (e.g., storage tanks, pumping stations, water treatment plants, and sewage treatment plants) are included in this industry.

Examples Census gives

Source: US Census Bureau, 2022 NAICS descriptions.

When to use a different code

Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:

Source: US Census Bureau, 2022 NAICS cross-references.

Activities listed under 237110

The Census index assigns these 31 activities to this code. If your business matches one, this is your code.

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 237110

To count as a small business for SBA loans and federal contracts under NAICS 237110, your business (including affiliates) must not exceed $45 million in average annual receipts. Check your business.

Source: SBA table of size standards, effective March 17, 2023.

Closest UK SIC 2007 codes

There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 4220), so treat them as a starting point and check the definition.

Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.

Similar codes to compare

Data last changed November 14, 2026. How this page is built.