2022 NAICS national industry in sector 23 Construction

238340 Tile and Terrazzo Contractors

NAICS 238340 is the US industry code for tile and terrazzo contractors. It covers establishments primarily engaged in setting and installing ceramic tile, stone (interior only), and mosaic and/or mixing marble particles and cement to make terrazzo at the job site.

Code: 238340 (2022 NAICS)
Title: Tile and Terrazzo Contractors
Part of: Building Finishing Contractors
SBA small business limit: Average annual receipts up to $19 million
Closest UK SIC: 43310, 43320, 43330, 43341 and 2 more (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 setting and installing ceramic tile, stone (interior only), and mosaic and/or mixing marble particles and cement to make terrazzo at the job site. The work performed may include new work, additions, alterations, maintenance, and repairs.

Examples Census gives

Ceramic tile installation
Mosaic work
Mantel, marble or stone, installation
Tile (except resilient) laying and setting
Stone flooring installation
Marble, granite, and slate, interior installation contractors

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:

Exterior marble, granite, and slate work are classified in Industry 238140, Masonry Contractors.
Manufacturing precast terrazzo products are classified in Industry 327390, Other Concrete Product Manufacturing.
Installing, without selling resilient floor tile are classified in Industry 238330, Flooring Contractors.

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

Businesses that use this code

Flooring contractor

Activities listed under 238340

The Census index assigns these 12 activities to this code. If your business matches one, this is your code.

Ceramic tile installation
Countertop (ceramic tile, stone), residential-type, installation
Granite, interior, installation
Mantel, marble or stone, installation
Marble, granite, and slate, interior installation contractors
Mosaic work
Slate, interior, installation
Stone flooring installation
Terrazzo and tile refinishing
Terrazzo contractors
Tile (except resilient) contractors
Tile (except resilient) laying and setting

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 238340

To count as a small business for SBA loans and federal contracts under NAICS 238340, your business (including affiliates) must not exceed $19 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: 4330), 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.