2022 NAICS national industry in sector 23 Construction

238390 Other Building Finishing Contractors

NAICS 238390 is the US industry code for other building finishing contractors. It covers establishments primarily engaged in building finishing trade work (except drywall, plaster, and insulation work; painting and wall covering work; flooring work; tile and terrazzo work; and finish carpentry work).

Code: 238390 (2022 NAICS)
Title: Other Building Finishing 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 5 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 building finishing trade work (except drywall, plaster, and insulation work; painting and wall covering work; flooring work; tile and terrazzo work; and finish carpentry work). The work performed may include new work, additions, alterations, maintenance, and repairs.

Examples Census gives

Bathtub refinishing, on-site
Fabricating metal cabinets or countertops on site
Closet organizer system installation
Modular furniture system attachment and installation
Concrete coating, glazing, or sealing
Trade show exhibit installation and dismantling
Countertop and cabinet, metal (except residential-type), installation
Waterproofing contractors
Drapery fixture (e.g., hardware, rods, tracks) installation
Window shade and blind installation

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:

Installing drywall, plaster, or insulation are classified in Industry 238310, Drywall and Insulation Contractors.
Installing or removing paint or wall coverings are classified in Industry 238320, Painting and Wall Covering Contractors.
Installing or repairing wood floors, resilient flooring, and carpet are classified in Industry 238330, Flooring Contractors.
Setting tile or performing terrazzo work are classified in Industry 238340, Tile and Terrazzo Contractors.
Finish carpentry are classified in Industry 238350, Finish Carpentry Contractors.
Retailing and installing window shades and blinds are classified in U.S. Industry 449122, Window Treatment Retailers.

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

Activities listed under 238390

The Census index assigns these 30 activities to this code. If your business matches one, this is your code.

Bathtub refinishing, on-site
Bleacher installation
Building fixture and fitting (except mechanical equipment) installation
Caulking (i.e., waterproofing) contractors
Ceiling, metal, installation
Closet organizer system installation
Coating concrete structures with plastics
Concrete coating, glazing or sealing
Countertop and cabinet, metal (except residential-type), installation
Dampproofing contractors
Drapery fixture (e.g., hardware, rods, tracks) installation
Fabrication, metal cabinet or countertop, on site
Foundation dampproofing (including installing rigid foam insulation)
Laboratory furniture and equipment installation
Lead lining walls for X-ray room contractors
Modular furniture system attachment and installation
Museum exhibit installation and dismantling contractors
Office furniture, modular system, installation
Panel, metal, installation
Partition (e.g., office, washroom), metal, installation
Partition, moveable and/or demountable, installation
Shelving, metal, constructed on site
Spectator seating installation
Trade show exhibit installation and dismantling contractors
Ventilated wire shelving (i.e., closet organizing-type) installation
Vibration isolation contractors
Waterproofing contractors
Weatherproofing concrete
Weatherstripping installation
Window shade and blind installation

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 238390

To count as a small business for SBA loans and federal contracts under NAICS 238390, 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, 4390), 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.